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JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN)
Published by Universitas Medan Area
ISSN : 24072648     EISSN : 2407263X     DOI : -
Core Subject : Science,
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) is a journal to managed of Managemen Study Program Faculty of Economics, University of Medan Area, for aims to serve as a medium of information and exchange of scientific articles between teaching staff, alumni, students, practitioners and observers of science in managemen and business. Jurnal Konsep Bisnis dan Manajemen editor receives scientific articles of empirical research and theoretical studies related to managemen and business sciences that certainly have never been published. Published twice a year in November and May.
Arjuna Subject : -
Articles 244 Documents
Do Environmental, Social, and Governance (ESG), Leverage, and Financial Performance Affect Tax Avoidance? Sugimin; Indarto; Indudewi, Dian
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol. 10 No. 2 (2024): JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v10i2.11732

Abstract

This research aims to test the effect of Environmental, Social, and Governance (ESG) proxied by ESG Risk Rating on tax avoidance. This study also examines the influence of leverage measured by the Debt-to-Assets Ratio (DAR) on tax avoidance. Moreover, this research also examines the effect of financial per-formance as sized by the Return on Assets Ratio (ROA) on tax avoidance. This study uses quantitative descriptive research and panel data analysis to scrutinize data from companies listed in the ESG Leaders Index over three years from 2020 to 2022. The research used eViews 12 software to analyze a descriptive-quan-titative panel data regression analysis to evaluate the research hypotheses. The result showed that imple-menting ESG can reduce tax avoidance and create better financial performance. However, leverage is proven to reduce tax avoidance, but does not influence financial performance. This research concludes that tax avoidance isn’t affected by financial performance but is more influenced by management be-havior. Moreover, financial performance does not mediate the relationship between ESG, leverage, and tax avoidance. These findings underscore the importance of integrating sustainability principles into cor-porate governance to mitigate tax avoidance behaviors and promote fiscal transparency.
A Phenomenological Study of Gen Z Workers in Facing Conflict Generation Gap in the World of Work I Putu Dharmawan Pradhana; Danny Bahari Kusnadhy; I Kadek Arya Wibawa Saputra; I Putu Yoga Purnama Wijaya; Andreas Pratama Sihaloho
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol. 10 No. 2 (2024): JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v10i2.11742

Abstract

This research aims to determine the practical efforts that Generation Z can take to resolve or overcome the generation gap. The main challenge that an organization must face is how to manage and understand workers who come from various generations. Currently, there are several generations of work groups in an organization based on their age, such as that Gen Z workers often experience in Bali is the generation gap conflict. In this research, using qualitative methods with observation, interviews and documentation techniques, data was collected from 6 Generation Z people, 1 Generation Y person who works in the tour-ism sector, and one communications expert. Data analysis was conducted qualitatively with an interactive model and Nvivo 14 plus software. The validity of the data is checked through triangulation of sources and techniques. The research showed a mismatch in communication with their superiors and coworkers. However, they overcame it by implementing good communication patterns and adapting to their work environment. Thus, this research provides in-depth insight into the practical efforts made by Generation Z to resolve or overcome the generation gap.
Optimization of Pentahelix Collaboration in Tourism Development Management: Effective Strategies to Overcome Poverty Maskuri Sutomo; Wahyuningsih; Muslimin; Mangun, Nudiatulhuda; Rombe, Elimawaty; Fattah, Vitayanti
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol. 10 No. 2 (2024): JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v10i2.11850

Abstract

This study aims to develop a pentahelix collaboration model in tourism development as an effort to reduce poverty levels in Tojo Una-Una Regency, an area with great tourism potential but high poverty rates. In this study, qualitative methods were used, including Focus Group Discussion (FGD) and in-depth inter-views, to collect comprehensive data. SWOT analysis is used to identify strategies that can exploit strengths and opportunities while addressing existing weaknesses and threats. In addition, a matrix analysis is carried out to illustrate the division of roles in each proposed strategy. The findings of this study resulted in eight main strategies, including increasing the attractiveness of ecotourism, fostering re-gional cooperation, and increasing public awareness of environmental protection. This strategy is expected to improve the quality of human resources supporting tourism and strengthen tourism infra-structure in the region. Based on the results of this study, a matrix of collaboration between the government, academics, businesspeople, communities, and media was created, which is expected to be the foundation for joint efforts in overcoming poverty and accelerating tourism development in Tojo Una-Una.
Potential Purchasing Decision on Eco-friendly Products: A Study on Electric Motorcycle Consumers Apriliyanto, Nanang; Gilang Kharisma Putra; Kuwatno
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol. 11 No. 1 (2024): JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v11i1.12428

Abstract

The aim of this study is to enhance the potential for electric motor purchases by raising public awareness of climate change, thereby supporting government climate action initiatives. This research adopts a quantitative approach, employing a survey method with purposive sampling based on predefined crite-ria. The criteria specify that respondents must be Indonesian citizens aged 17 years or older who have decided to buy an electric motorbike. This resulted in a sample size of 300 respondents. The study's data, collected through surveys, constitute the primary research data. Analysis was conducted using structural equation modeling (SEM) via the SmartPLS application. The study concludes that there is no direct rela-tionship between environmental awareness, perceived value, and green product quality and purchasing decisions for electric motor products. Conversely, there is a direct and significant positive relationship between environmental awareness, perceived value, and green product quality and trust. Furthermore, trust has a direct, meaningful, and significant impact on purchasing decisions. Additionally, the mediating effect of trust indicates that environmental awareness, perceived value, and green product quality in-fluence purchasing decisions.
Priority Level of Emotional Experience in Halal Tourism: Based on Age Generation of Tourists Octaviany, Vany; Satrya, I Dewa Gde
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol. 11 No. 1 (2024): JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v11i1.12570

Abstract

Great Bandung is a popular tourism destination, offering a variety of attractions that follow Islamic prin-ciples. These attractions cater to diverse emotional experiences, which vary significantly among tourists of different age groups. Research on emotional experiences of tourists based on age in the context of halal tourism is still rare. Therefore, this study aimed to determine “priority level" and "dominance in religion” as well as consider using "top priority" and "the importance of religious influence on tourist emotional experiences based on age group, namely Baby Boomer, Generation X, Y (Millennials), and Z, in halal tour-ism. Analytic Hierarchy Process (AHP) was used as the data analysis method and AHP questionnaire sam-ple consisted of 100 tourists. The result showed that spiritual assurance was top priority for Baby Boomer, while religious dominance was the least significant. Furthermore, the highest priority level for Generation X tourists was religious acceptance, and the least important was religious dominance. For Generation Y tourists, the most important factor was joy and the least is spiritual assurance.
Evaluation of Customer Satisfaction on Indonesian Banking Chatbot Services After the COVID-19 Pandemic Yuda Pramana; Maria Apsari Sugiat; Anton Mulyono Azis
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol. 11 No. 1 (2024): JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v11i1.12590

Abstract

This study evaluates the variables influencing users' satisfaction with Indonesian Banking Chatbots after the COVID-19 outbreak. The study examined several factors, including system quality, information quality, service quality, perceived value, and situational factors. All of these were examined using purpos-ive sampling to obtain information from 161 respondents. According to the research criteria, participants had to be DKI Jakarta locals and have used Banking Chatbot services before. The sample size was calculated using the G*Power approach. The influence of each variable on customer satisfaction with Banking Chatbot services was examined, with an intention to use serving as an intervening variable. After gathering the data, the results were analyzed using Partial Least Squares Structural Equation Modelling (PLS-SEM 4.0). The study's findings indicate that situational factors and perceived value elements indirectly but positively influence consumer satisfaction, while intention to use has a direct and positive influence. By focusing on these aspects and associated indications, Indonesia's banking management can utilize this model to improve customer satisfaction and intention in using Chatbot services.
Analysis of Factors Influencing Consumer Behavioral Intention towards Lifestyle Feature on Indonesian Mobile Banking Hermawan, Dimas; Maria Apsari Sugiat
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol. 11 No. 1 (2024): JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v11i1.12591

Abstract

Banking companies are actively pursuing digital transformation to increase market share and meet customer needs. One such initiative is the integration of lifestyle features within mobile banking plat-forms. However, these efforts are challenged by low adoption rates and customer resistance. This research aims to determine the factors that affect consumers' decisions to embrace “Sukha” as a lifestyle feature. The research framework utilized a modified UTAUT-2 with purposive sampling techniques and GPower software; a total of 177 respondents were obtained. Based on analysis using the Structural Equa-tion Model – Partial Least Square (SEM-PLS), it was found that Habit, Epistemic Value, and Perceived Security have a positive and significant influence on the inclination to use, and the intention to use Sukha have a positive and significant influence on its use. Through Multi Group Analysis, it was found that age, income, and gender generally do not significantly impact the desire to use the features. In the end, this study implies that the banking sector needs to foster habitual use among customers by choosing the appropriate merchants, consistently guaranteeing transaction security, and stimulating consumer curiosity with popular or trending services.
The Value Chain and Benefit Distribution in East Java's Goat Meat Business for Sustainable Management Mujahid; Ramlawati; Arminas; Safar, Ilham; Fahlevi, Mochammad
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol. 11 No. 1 (2024): JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v11i1.12769

Abstract

This research evaluates the value chain and benefit distribution within the goat meat industry in East Java, Indonesia, which is becoming a critical component of the country's livestock sector. A total of 120 goat farmers, three retailers, three wholesalers, twelve intermediaries, three slaughterhouses, three processors, and twelve consumers from three districts in East Java were selected as respondents. Snowball sampling and a purposive approach were employed to gather relevant data. The findings re-vealed two distinct value chains in the goat meat industry, with intermediaries playing a crucial role in both. The shortest value chain involved farmers, intermediaries, and consumers, while longer chains included additional actors such as slaughterhouses. The study found that farmers contributed signifi-cantly to the value chain, and as the chain lengthened, consumers demonstrated a willingness to pay higher prices. These findings indicate that strengthening and growing the goat meat supply chain is cru-cial for the industry's long-term development. Key recommendations include boosting goat production and improving the supply chain's effectiveness to satisfy domestic meat consumption while ensuring fair distribution of benefits among all participants.
Advancing Circular Economy and Competitiveness through Green Supply Chain Management in Plastic Recycling Industry Purwanto, Setiyo; Perkasa, Didin Hikmah; Ali, Muhammad
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol. 11 No. 1 (2024): JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v11i1.12784

Abstract

This research investigates the influence of product competitiveness (PC) and green supply chain mana-gement (GSCM) on firm performance (FP) in Indonesia's plastic recycling industry, with a particular emphasis on the mediating role of import regulation (IP). Furthermore, it evaluates the moderating effect of top management commitment (TMC) on the relationship between GSCM and PC, as well as between PC and FP. Data were collected through questionnaires administered to employees and business stake-holders within the plastic supply chain and subsequently analyzed using PLS-SEM via SmartPLS. Hypotheses were formulated to explore the interactions among PC, GSCM, IP, TMC, and FP within a circular economy framework. The findings indicate that government import regulations significantly enhance PC and FP. Moreover, TMC strengthens the efficacy of GSCM, resulting in improved FP. The study highlights the environmental and economic benefits of the circular economy, particularly its potential to reduce dependence on imported virgin plastic in Indonesia. These results underscore the critical role of regulatory support and management commitment in advancing sustainable practices within the plastic recycling sector.
Examining the Mediating Role of Personality on the Relationship between Talent, Technology Systems, and Employee Competency Dian Fitri; Sri Langgeng Ratnasari; Suyanto; Zulkifli Sultan
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol. 11 No. 1 (2024): JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v11i1.12844

Abstract

Human resource management in Indonesian industries plays a critical role in enhancing employee com-petencies amid technological, economic, and global labor market developments. However, there is a gap between employee competencies and organizational demands, reflected in Indonesia's 87th ranking in the Human Capital Index (HCI). This study aims to analyze the influence of talent and technology systems on employee competency, with personality as a mediating variable. Using a quantitative approach with Structural Equation Modeling - Partial Least Squares (SEM-PLS), data were collected from 196 respond-ents out of a population of 385 employees at Putra Kelana Makmur Group. The results indicate that talent does not directly influence employee competency but has an indirect effect through personality. In contrast, technology systems and personality significantly impact competency enhancement. Personality is a significant mediator in the relationships between both talent and technology systems with com-petency. These findings highlight the importance of developing effective technology systems and a supportive work environment that fosters personality development. For companies, this study empha-sizes the need to consider personality and technology as key factors in creating a more holistic and adapt-ive human resource management strategy to improve employee competencies.

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