Journal of Accounting, Management, and Business Innovation

Bibliometric of Sustainability Research Published in Sinta 2

2026-05-07T13:05:27+07:00

Purpose: This study aims to map and analyze the progress of sustainability research published in journals indexed in SINTA 2 using bibliometric methods. Specifically, this study identifies publication trends, the most prominent research topics, and the characteristics of sustainability research methods in academic journals in Indonesia.

Method: This research adopts a bibliometric method using a quantitative approach. Data collection was conducted using the Publish or Perish application through the Crossref database by searching for the keyword “sustainability” for the periode 2016-2025. This search was carried out on SINTA 2 journals with various ISSNs. From the initial search, 120 articles were obtained, and then screening was conducted based on topic relevance and completeness of metadata, resulting in 115 articles being selected as the final sample. To analyze the data, VOSviewer was used, which producted network visualizations, overlay visualizations, and density visualization.

Finding: The study results indicate that the publication of research on sustainability in SINTA 2 journals has shown significant growth after 2018, indicating an increasing interest among academics in sustainability issues. In addition, the most commonly applied analysis technique in sustainability research is the multiple regression method. Keyword analysis shows that sustainability reporting, corporate governance, and financial performance are key interrelated themes.

Novelty: This study presents a detailed bibliometric mapping of sustainability research, specifically highlighting journals indexed in SINTA 2 by utilizing data from Crossref and visualizing it using VOSviewer. The findings of this study provide a structured view of the directions, trends, and methodological patterns in sustainability studies, which can serve as a reference for future research in the context of accounting and sustainability in Indonesia.

Financial Capability, Financial Technology, and MSME Performance: The Moderating Role of Financial Knowledge

2026-05-09T12:49:24+07:00

Purpose: This research intends to investigate the effect of financial capability and financial technology on the financial performance of Micro, Small, and Medium Enterprises (MSMEs). In addition, the study evaluates the moderating role of financial knowledge in strengthening the relationship between financial capability, financial technology, and MSME performance. The research also explores how financial literacy supports MSMEs in managing financial resources and adopting digital financial services efficiently.

Method: This study applies a quantitative research design using a survey approach. Primary data were gathered through structured questionnaires distributed to 210 MSME owners and managers in Indonesia. The respondents were selected using stratified random sampling to ensure representation from various business sectors. The collected data were analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) method through SmartPLS software.

Finding: The results demonstrate that financial capability and financial technology positively and significantly influence MSME financial performance. Moreover, financial knowledge strengthens the positive relationship between financial capability and business performance, as well as between financial technology and MSME performance. MSMEs possessing stronger financial knowledge are better able to make strategic financial decisions and optimize the use of fintech services, which ultimately improves business outcomes.

Novelty: The uniqueness of this study lies in the integration of financial capability, financial technology, and financial knowledge within a single conceptual framework related to MSME financial performance. Furthermore, this study emphasizes the role of financial knowledge as a moderating variable, which has received limited attention in previous fintech and MSME performance studies, particularly in Indonesia.

The Role of Innovation in Mediating The Effect of Human Capital and Leadership Style on Msme Performance

2026-05-15T22:23:56+07:00

Purpose: This study aims to examine the influence of human capital and leadership style on MSME performance with innovation as a mediating variable among MSMEs in East Nusa Tenggara, Indonesia.

Method: This study employs a quantitative approach with an explanatory research design. The sample consists of 175 MSME owners selected using purposive sampling techniques. Data were collected through a structured questionnaire based on a five-point Likert scale. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM), supported by validity, reliability, and hypothesis testing

Findings: The results indicate that human capital and leadership style have positive and significant effects on innovation and MSME performance. Innovation also positively affects MSME performance and significantly mediates the relationship between human capital, leadership style, and MSME performance. Among the examined variables, leadership style shows the strongest influence on innovation, while innovation plays an important role in improving organizational performance

Novelty: This study contributes to the literature by integrating human capital, leadership style, innovation, and MSME performance into a single empirical framework in the context of MSMEs in East Nusa Tenggara. The study also highlights the strategic role of innovation as a mediating mechanism that strengthens the influence of organizational resources and leadership on business performance

Impact of Capital Adequacy and Credit Risk on Bank Profitability, With Liquidity as An Intervening Variable

2026-05-17T04:42:19+07:00

Purpose: This study aims to examine the effect of influencer credibility, product price, and brand image on purchase decisions on the Shopee platform.

Method: This research uses a quantitative approach with an associative research design. The sample consists of 180 respondents selected through purposive sampling, with the criteria of having made purchases on Shopee within the last six months. Data were collected using a structured questionnaire with a five-point Likert scale. The data analysis technique employed is multiple linear regression, supported by validity, reliability, and classical assumption tests.

Findings: The results indicate that influencer credibility, product price, and brand image have positive and significant effects on purchase decisions, both partially and simultaneously. Among these variables, brand image has the strongest influence. The model demonstrates good explanatory power in explaining consumer purchasing behavior in e-commerce.

Novelty: This study contributes to the literature by integrating influencer credibility, pricing strategy, and brand image within a single model in the context of e-commerce in Indonesia. It also highlights the dominant role of brand image in influencing purchase decisions, providing insights for developing effective digital marketing strategies.

Strategies to Increase Product Purchasing Decisions on the Shopee E-Commerce Platform

2026-05-17T04:45:55+07:00

Purpose: This study aims to examine the influence of influencer credibility, product price, and brand image on purchase decisions on the Shopee platform.

Method: This study employs a quantitative approach with an associative research design. The sample consists of 180 respondents selected through purposive sampling, with the criteria of having made purchases on Shopee within the last six months. Data were collected using a structured questionnaire based on a five-point Likert scale. Data analysis was conducted using multiple linear regression, supported by validity, reliability, and classical assumption tests.

Findings: The results indicate that influencer credibility, product price, and brand image have positive and statistically significant effects on purchase decisions, both partially and simultaneously. Among these variables, brand image has the strongest influence. The model also demonstrates good explanatory power in explaining consumer purchasing behavior in e-commerce.

Novelty: This study contributes to the literature by integrating influencer credibility, pricing strategy, and brand image within a single empirical model in the context of Indonesian e-commerce. It also highlights the dominant role of brand image in influencing purchase decisions, providing practical insights for developing effective digital marketing strategies