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Jurnal Mirai Management
Published by Sekolah Tinggi Ilmu Ekonomi Amkop Makassar
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Mirai Management adalah jurnal berkala ilmiah yang diterbitkan Program Pascasrajan Sekolah Tinggi Ilmu Ekonomi (STIE) AMKOP Makassar terbit perdana sejak tahun 2016.
Arjuna Subject : -
Articles 1,663 Documents
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Analisis Kepatuhan Wajib Pajak Orang Pribadi Berdasarkan Nilai Budaya Lokal Suku Manggarai (Studi Pada Desa Bea Kakor) Ranggi, Oktavianus Surijo; Demu, Aldarine Molidya, Yohanes
Jurnal Mirai Management Vol 10, No 2 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i2.10230

Abstract

Pajak merupakan salah satu pendapatan utama bagi pemerintah baik pusat maupun pada tingkat daerah, salah satunya pada Kabupaten Manggarai. Pada tahun 2024 penerimaan pajak kabupaten Manggarai hanya 66% dari target. Untuk itu, perlu adanya upaya memperkuat serapan pajak, salah satunya dengan penguatan kepatuhan pajak. Kepatuhan pajak sangat berkaitan erat dengan perilaku manusia, untuk itu, saya ini menelaah kepatuhan pajak ini dengan fokus pada dimensi budaya. Hal ini karena tradisi budaya masih dilestarikan pada masyarakat Manggarai salah satunya tradisi teing hang. Pada penelitian ini fokus pada relasi kuat nilai-nilai budaya teing hang ini dalam membentuk kepatuhan pajak masyarakat Manggarai. Penelitian ini dilakukan dengan wawancara dengan 4 narasumber dan menggunakan software Nvivo sebagai alat bantu analisis data. Hasil penelitian ini menunjukkan bahwa tradisi teing hang ini memiliki peran penting dalam membentuk kesadaran masyarakat dalam kewajiban membayar pajak. Masyarakat menyadari nilai konsekuensi dari setiap tindakan. Hal ini menjadi pegangan sehingga ketika adanya kewajiban baik dalam tradisi budaya maupun dalam perpajakan adanya kesadaran untuk melaksanakan dan mematuhinya. Nilai-nilai yang dibentuk dan dididik sejak dini seperti “neka kembeluak, neka kembeleja, neka kembeleis” (tidak membangkang, tidak apatis, tidak melawan)membantu sebagai pegangan kuat masyarakat dalam melihat setiap kebijakan dan perintah yang ada. kata kunci: tradisi teing hang, pajak, konsekuensi, kepatuhan
Analisis Kebutuhan Pelatihan Pada PT. Pupuk Kujang Cikampek Salsabila, Diana Luthfiyyah; Suherman, Enjang; Khalida, Laras Ratu
Jurnal Mirai Management Vol 10, No 2 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i2.10246

Abstract

This study aims to identify competency gaps among employees at PT Pupuk Kujang Cikampek and to design relevant training programs based on a Training Needs Analysis (TNA). A descriptive qualitative approach was applied, using interviews, observations, and document analysis as data collection techniques. The findings indicate that the training programs previously implemented have not fully addressed the actual needs in the field. Several issues were identified, including limited understanding of ISO-based risk mitigation, difficulties in troubleshooting machinery, insufficient knowledge of renewable energy technologies, and weak business risk analysis and environmental compliance. Based on the TNA, this study recommends five training programs: machine inspection and maintenance, ISO-based risk analysis, energy audit and industrial efficiency, business and financial risk management, and sustainability strategies and environmental regulation. These training programs are regularly designed to align with the specific needs of each division. The results of this research are expected to support the company in improving the effectiveness of human resource development and training, thereby enhancing operational efficiency and industrial sustainability
Evaluasi Sistem Pengendalian Internal Atas Pengelolaan Aset Tetap Daerah Pada BPKAD Kabupaten Kupang Mozes, Queeni Leylani Rimafanda; Indah Mutiara, Moni W. Muskanan,
Jurnal Mirai Management Vol 10, No 2 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i2.10262

Abstract

This study aims to evaluate the internal control system over the management of regional fixed assets at the Regional Financial and Asset Management Agency (BPKAD) of Kupang Regency. The management of regional fixed assets plays a crucial role in achieving effective, efficient, transparent, and accountable governance. However, several issues remain, such as irregular asset administration, uncertified assets, and weak supervision and reporting. This research employs a descriptive qualitative approach, with data collected through in-depth interviews and document studies. Data analysis was conducted using the five components of the Government Internal Control System (SPIP) as regulated in Government Regulation No. 60 of 2008, namely the control environment, risk assessment, control activities, information and communication, and monitoring. The results indicate that the implementation of the internal control system at BPKAD Kupang Regency has been fairly good but not yet optimal, especially in the aspects of risk assessment and monitoring. The study also found the need to improve human resource capacity, update asset information systems, and consistently enforce supervision procedures. Therefore, this evaluation is expected to serve as a basis for BPKAD Kupang Regency to strengthen its internal control system and enhance accountability in managing regional fixed assets. Keywords: Internal Control System, Fixed Asset Management, SPIP, BPKAD Kupang Regency
Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Return On Asset Pada Perusahaan Sektor Kesehatan Yang Terdaftar Di Bei Periode 2021 – 2024 Ramadhani, Rossy Unismalia; Widyastuti, Indria; Natong, Asriani
Jurnal Mirai Management Vol 10, No 2 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i2.9993

Abstract

Penelitian ini menganalisis dampak Rasio Lancar (CR) dan Rasio Utang terhadap Ekuitas (DER) terhadap Return on Assets (ROA) pada perusahaan-perusahaan di sektor kesehatan yang terdaftar sebagai emiten di Bursa Efek Indonesia (BEI) antara tahun 2021 dan 2024. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dan teknik studi kasus, menganalisis data sekunder dari laporan keuangan tahunan sembilan organisasi kesehatan. Hasil penelitian menunjukkan bahwa Rasio Lancar memiliki pengaruh rendah terhadap ROA, sementara Rasio Utang terhadap Ekuitas memiliki dampak negatif yang signifikan. Kedua faktor independen tersebut secara signifikan mempengaruhi ROA, menyoroti pentingnya struktur modal dan tingkat likuiditas dalam menentukan kesuksesan keuangan perusahaan, terutama di industri kesehatan Indonesia.
Pengaruh Sustainable leadership Terhadap Turnover Intention dengan Work - Life Balance Sebagai Variabel Mediasi pada Viceroy Bali Aprilia, Komang Tri; Puspitawati, Ni Made Dwi; Parwita, Gde Bayu Surya
Jurnal Mirai Management Vol 11, No 1.1
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v11i1.10369

Abstract

Tingginya niat karyawan untuk keluar dari perusahaan merupakan tantangan yang signifikan dalam industri pariwisata, termasuk di Viceroy Bali pada tahun 2024. Tingginya niat untuk keluar ini diduga terkait dengan praktik kepemimpinan dan ketidakseimbangan kehidupan kerja. Penelitian ini bertujuan untuk menganalisis pengaruh kepemimpinan berkelanjutan pada niat keluar dengan work-life balance sebagai variabel mediasi pada karyawan Viceroy Bali. Kebaruan dari penelitian ini terletak pada temuannya bahwa keseimbangan kerja-kehidupanbertindak sebagai mediator penuh dalam hubungan antara kepemimpinan berkelanjutan dan niat keluar karyawan dalam konteks pariwisata. Penelitian ini menggunakan metode kuantitatif ini menggunakan teknik pengambilan sampel jenuh, yang melibatkan seluruh 125 karyawan. Data dianalisis menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwakepemimpinan berkelanjutan memiliki dampak negatif yang signifikan terhadap turnover intention. Demikian pula, work-life balance memiliki dampak negatif yang signifikan terhadap turnover intention. Work-life balance memediasi pengaruh kepemimpinan berkelanjutan pada turnover intention karyawan. Implikasi dari penelitian ini menekankan pentingnya penerapan kepemimpinan berkelanjutan, gaya kepemimpinan yang berfokus pada kesejahteraan jangka panjang karyawan dan kebijakan yang mendukung keseimbangan antara tuntutan pekerjaan dan kehidupan pribadi. Dengan menciptakan lingkungan kerja yang suportif dan seimbang, perusahaan dapat meningkatkan retensi karyawan dan menciptakan tenaga kerja yang lebih stabil. Keywords: Sustainable leadership, Turnover intention, Work-life balance, Mediation, Hospitality Industry.
A Literature Review: Practical Implications Of Organizational Theories On Organizational Effectiveness Dani, Rama; Harahap, Ivansyah Hafif; Ares, Insyiah Al; Utama, Rony Edward
Jurnal Mirai Management Vol 10, No 2 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i2.10327

Abstract

This literature review aims to evaluate the practical implications of organizational theories on organizational effectiveness across three strategic sectors: education, Hajj and Umrah services, and healthcare. Using a qualitative, library-based research approach, the study analyzes scientific literature focusing on four major frameworks: Contingency Theory, Complexity Theory, Open Systems Theory, and Institutional Theory. The findings indicate that applying these theories significantly enhances organizational effectiveness. Contingency Theory emphasizes aligning organizational structure and leadership styles with situational factors; Complexity Theory explains organizational adaptation to rapid changes and non-linear interactions; Open Systems Theory highlights the importance of resource exchange and feedback with the external environment; while Institutional Theory underscores the influence of norms, values, and legitimacy in sustaining organizational performance. In the education sector, these theories guide curriculum management and service quality improvement. In the Hajj and Umrah sector, practical implications include strengthening coordination, innovation, and regulatory compliance. In healthcare, they guide responsive and quality-oriented service systems. The article proposes a conceptual model integrating the four theories as a strategic framework to enhance organizational effectiveness across sectors.
Pengaruh Logistic Service Quality Terhadap Customer Retention Dengan Past Experience Sebagai Variable Moderasi Mahardika, Djodi; Sanjaya, Vicky F; Nurhayati, Nurhayati
Jurnal Mirai Management Vol 11, No 1 (2026)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v11i1.10318

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Logistic Service Quality terhadap Customer Retention dengan Past Experience sebagai variabel moderasi pada konsumen Indogrosir di Kota Bandar Lampung. Penelitian menggunakan pendekatan kuantitatif dengan jenis hubungan kausalitas. Sampel penelitian ditentukan dengan metode simple random sampling menggunakan rumus Lemeshow dan diperoleh sebanyak 96 responden. Analisis data dilakukan melalui uji validitas, reliabilitas, serta pengujian hipotesis dengan menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa Logistic Service Quality berpengaruh positif dan signifikan terhadap Customer Retention. Hal ini berarti semakin baik kualitas layanan logistik yang dirasakan, maka semakin tinggi pula tingkat retensi pelanggan. Namun demikian, hasil pengujian juga menunjukkan bahwa Past Experience tidak mampu memoderasi hubungan antara Logistic Service Quality terhadap Customer Retention. Dengan demikian, keputusan pelanggan untuk tetap bertahan lebih ditentukan oleh kualitas layanan logistik yang sedang berjalan saat ini daripada pengalaman masa lalu.
Analisis Variabel Audit Delay Memediasi Hubungan Solvabilitas Terhadap Auditor Switching Pada Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2023 Takela, Orience Sitriani; Filipus A.G. Suryaputra, I komang Arthana,
Jurnal Mirai Management Vol 10, No 2 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i2.10326

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh solvabilitas terhadap audit delay dan auditor switching serta peran audit delay dalam memediasi hubungan antara solvabilitas terhadap auditor switching pada perusahaan di sub-sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2020–2023. Jenis penelitian ini adalah penelitian kuantitatif yang menggunakan data sekunder. Sampel penelitian ditentukan dengan metode purposive sampling dan diperoleh 24 perusahaan dengan total 96 data observasi. Analisis data dilakukan dengan metode Partial Least Square-Structural Equation Modeling (PLS-SEM) melalui aplikasi SmartPLS 4.0. Hasil penelitian menunjukkan bahwa solvabilitas berpengaruh signifikan terhadap audit delay, audit delay berpengaruh positif signifikan terhadap auditor switching, solvabilitas memiliki pengaruh signifikan terhadap auditor switching, dan audit delay tidak dapat memediasi hubungan antara solvabilitas dan auditor swiching.
Marketing Strategy and Service Quality to Enhance Customer Loyalty in Security Industry Agustiani, Mulia; Pratiwi, Niken Intan
Jurnal Mirai Management Vol 11, No 1.1
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v11i1.10386

Abstract

The security industry has become an essential part of modern business operations, where trust and reliability are key elements for maintaining customer relationships. In the era of digital transformation, security service companies are challenged to design effective marketing strategies and deliver excellent service quality to retain customers and strengthen loyalty. This study aims to review and analyze existing literature on the role of marketing strategy and service quality in enhancing customer loyalty within the security industry. Using a qualitative approach through literature review, this research examines studies published between 2020 and 2024. The findings indicate that marketing strategies supported by digital transformation, relationship marketing, and service excellence significantly influence customer loyalty. In addition, consistent communication, professionalism, and technology-based service innovation strengthen clients’ trust and create long-term partnerships. Keywords: marketing strategy, service quality, customer loyalty, security industry, digital marketing
The Influence Of Debt Policy, Tax Avoidance, And Sales Growth On Firm Value In Food And Beverage Sub-Sector Companies Listed On The Indonesia Stock Exchange In 2022-2024 Maimunah, Siti; Fauzan Fuadi, Andi Mulyono, Fitria Fertha Agustina,
Jurnal Mirai Management Vol 10, No 2 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i2.10030

Abstract

Firm value not only reflects the current intrinsic value, but also indicates the prospects and expectations of the company’s ability to enhance its value in the future. Stock price fluctuations among several companies in the food and beverage sub-sector during the 2022–2024 period show significant changes, which affect corporate performance and may influence market perceptions of firm value. This study examines the influence of debt policy, tax avoidance, and sales growth on firm value using a quantitative approach and multiple linear regression analysis. The sample was selected using purposive sampling from a population of 26 companies, resulting in 19 companies that met the criteria. With a three-year observation period, a total of 57 data points were obtained. The study finds that debt policy has a negative and significant effect on firm value. Tax avoidance has a positive and significant effect on firm value. Sales growth also has a positive and significant effect on firm value. These findings support the signaling theory, which suggests that every piece of financial information from a company serves as a signal positive (good news) or negative (bad news) and these signals influence the rise or fall of a firm value. The results of this study emphasize the importance of effective corporate financial strategies in achieving the desired firm value and overall corporate objectives.

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