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All Journal JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Jurnal Ilmiah Manajemen Kesatuan Indonesian Community Service and Empowerment Journal (IComSE) Abiwara : Jurnal Vokasi Administrasi Bisnis JAKPI BISMA: Bimbingan Swadaya Masyarakat
Andayani, Endro
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Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Ilmiah Manajemen Kesatuan

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Influence of Business Intelligence, Environmental Instability, and Eco-Innovation on Financial Outcomes with Cultural Moderation in Digital Age Andayani, Endro; Ayu Diah Dhyanasaridewi, I Gusti; Suryana, Ade
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 3 (2025): JIMKES Edisi Mei 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i3.3310

Abstract

This paper aimed to determine whether Business Intelligence (BI), Environmental Uncertainty (EU), and Green Product Innovation (GPI) affect Financial Performance with Organizational Culture as a moderating variable. A total of 311 respondents with minimum managerial level from manufacturing companies listed and not listed on the Indonesia Stock Exchange participated. Data was obtained through questionnaires, and SEM-PLS analysis was used with Smart PLS statistical tool. Research findings show that Environmental Uncertainty affects Financial Performance, while Business Intelligence and Green Product Innovation do not. The impact of Green Product Innovation on Financial Performance is strengthened by Organizational Culture moderation, however, the effect of Business Intelligence and Environmental Uncertainty on Financial Performance is not strengthened by with Organizational Culture (OC) moderation. Academically, this research enriches literature related To Business Intelligence, Environmental Uncertainty, Green Product Innovation, and Financial Performance in the digital era, and can serve as a reference for future research. Practically, the results of this research help companies face competition with faster and more accurate decision making, improving operational quality and customer service. Additionally, for regulators, this research can serve as a basis for formulating policies that support sustainable business, particularly regarding Green Product Innovation and Environmental Uncertainty management.
Tax Policy, Strategy Decision Making, Economic Environment on Finance Performance with Organizational Culture as a Moderator Andayani, Endro
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.3850

Abstract

Indonesia’s dynamic manufacturing sector is heavily influenced by tax regulations, strategic decisions, and macroeconomic conditions. However, the impact of these factors on company financial performance remains underexplored, particularly in relation to organizational culture as a moderating variable. This study aims to examine the effect of tax policy, strategic decision making, and economic environment on financial performance, with organizational culture as a moderator. The research involved 350 managerial-level respondents from both listed and unlisted manufacturing companies on the Indonesia Stock Exchange (IDX). Data were collected via online questionnaires disseminated through social media platforms and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS. The results reveal that tax policy positively affects financial performance, while economic environment has a negative effect. Strategic decision making, however, does not significantly influence financial performance. Furthermore, organizational culture does not significantly moderate the relationship between tax policy, strategic decision making, or economic environment and financial performance. These findings offer insights for tax authorities and policymakers to refine tax policies, particularly in the context of the harmonization of tax regulations law and business-related incentives. The novelty of this study lies in the inclusion of a new indicator tax rate in the tax policy construct.
Co-Authors Ade Suryana Asyiami, Difa Nur Ayu Diah Dhyanasaridewi, I Gusti Indriani, Putri Komala, Adeh Ratna Prasetiyani, Erni Rahajeng, Teges Mutiara Pratma Sumidartini, Ai Neti Vikaliana, Resista Wati Aris Astuti