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JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi)
Published by Universitas Sam Ratulangi
ISSN : 23563966     EISSN : 26212331     DOI : -
Core Subject : Science,
Decision Sciences, Operations Research & Management
Arjuna Subject : -
Articles 688 Documents
 39   40   41   42   43 
THE EFFECT OF CORPORATE GOVERNANCE ON TAX AVOIDANCE WITH CORPORATE SOCIAL RESPONSIBILITY AS MEDIATION Widijaya; Fitri Lianty
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 3 (2023): JMBI UNSRAT Volume 10 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v10i3.49565

Abstract

Abstract. This research was conducted to analyze the relationship between corporate governance and tax avoidance, mediated by corporate social responsibility. Tax avoidance is the dependent variable measured by the effective tax rate (ETR), while corporate governance is the independent variable measured by the Corporate Governance Index (CGI-score). The mediating variable in this study is corporate social responsibility. The study also includes control variables such as firm size, return on asset, and leverage. This research sample is based on a sample of Indonesian companies listed on the Indonesian Stock Exchange (IDX) for the period 2017-2021. The survey sample that meets the criteria includes 60 companies with a total of 300 observational data collections. Research results show that corporate governance has a significant impact on tax avoidance, corporate governance has no significant impact on corporate social responsibility, corporate social responsibility has no significant impact on tax avoidance and corporate social responsibility is not able to mediate corporate governance and tax avoidance. Abstrak. Penelitian ini dilakukan untuk menganalisis hubungan antara corporate governance dengan penghindaran pajak yang dimediasi oleh tanggung jawab sosial perusahaan. Penghindaran pajak adalah variabel dependen yang diukur dengan tarif pajak efektif (ETR), sedangkan tata kelola perusahaan adalah variabel independen yang diukur dengan Corporate Governance Index (CGI-score). Variabel mediasi dalam penelitian ini adalah tanggung jawab sosial perusahaan. Penelitian ini juga memasukkan variabel kontrol seperti ukuran perusahaan, return on asset, dan leverage. Sampel penelitian ini berdasarkan sampel perusahaan Indonesia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Sampel survei yang memenuhi kriteria meliputi 60 perusahaan dengan total 300 koleksi data observasi. Hasil penelitian menunjukkan bahwa corporate governance berpengaruh signifikan terhadap tax avoidance, corporate governance tidak berpengaruh signifikan terhadap corporate social responsibility, corporate social responsibility tidak berpengaruh signifikan terhadap tax avoidance dan corporate social responsibility tidak mampu memediasi corporate governance dan tax avoidance.
pengaruh PENGARUH AGENCY COST OF FREE CASH FLOW DALAM PENGAMBILAN KEPUTUSAN MANAJEMEN PERUSAHAAN DALAM MENERBITKAN SUKUK Fatmala, Angelica Nadia
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 3 (2023): JMBI UNSRAT Volume 10 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v10i3.49889

Abstract

Sukuk is one of the funding instruments that companies can use to obtain funds for investment projects in the future. Sukuk were first issued by companies in Indonesia in 2004 with high interest from creditors so that in 2017 the total number of sukuk issued by companies reached 137. Previous research has proven that sukuk can be one of the policies carried out by companies to reduce the agency cost of free cash flow. Research in Malaysia found that companies that face the agency cost of free cash flow tend to issue sukuk rather than bonds to minimize the agency cost of free cash flow. Research related to agency cost of free cash flow and tribal funding decision making in Indonesia is still very limited. Therefore, research was conducted regarding the effect of the agency cost of free cash flow on the company's decision to issue sukuk rather than bonds. The number of samples used in this study were companies that had issued sukuk from 2004 to 2017. After the data was collected and selected, 106 data on the issuance of sukuk and bonds were used with clear information. Based on the results of logistic regression, it is known that companies experiencing agency costs of free cash flow do not choose to issue sukuk over bonds. The results of this study are different from the results of studies in Malaysia which show significant results. This shows that the majority of companies in Indonesia still do not understand the benefits of sukuk in reducing the agency cost of free cash flow, so that the issuance of sukuk is used more as a funding diversification to reduce the risk of failure. Keywords: Sukuk, Bonds, Financing, agency cost of free cash flow, logistic regression
EVALUASI STRATEGI KOMUNIKASI PEMASARAN TERPADU BRAND KAHF Fadjarina, January Rizcky
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 3 (2023): JMBI UNSRAT Volume 10 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v10i3.49942

Abstract

The cosmetics industry is generally closely related to and dominated by women. Nowadays, men are starting to realize the importance of paying attention to appearance and health, especially on the skin. It indicates a transformation in perspective and manners. Therefore, they considered the importance of using skincare products. Kahf presented through positioning as a halal and modern men's personal care brand suited to men's needs. Being the No. 1 Male Grooming Category Brand and being the No. 1 brand in the Face Care for Men Category is the goal of Kahf. Therefore, the importance of determining an integrated marketing communication strategy that is considered relevant and provides maximum results. By recognizing the weaknesses and strengths of various implemented integrated marketing communication strategies to suit customer needs, the company could determine integrated marketing communication strategies to produce maximum results. This research aims to evaluate integrated marketing communication strategies. Therefore, it could increase the effectiveness of the communication processes and be very efficient. It might increase brand equity which could win the business competition.
The ANALISIS PENGARUH E-SERVICE QUALITY TERHADAP CUSTOMER BEHAVIOUR DENGAN MEDIASI CUSTOMER SATISFACTION DAN CUSTOMER TRUST Wardhana , Ali; Kembau, Agung Stefanus; Kumaat , Arief Perdana; Sunara, Tristano Aviel
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 3 (2023): JMBI UNSRAT Volume 10 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh variabel kualitas layanan elektronik dan terhadap kepuasan konsumen dalam konteks belanja online serta antesenden dari kualitas layanan elektronik. Penelitian ini melibatkan 119 responden yang secara aktif berbelanja secara online. Data dikumpulkan melalui kuesioner dan dianalisis dengan menggunakan Metode Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa variabel kualitas layanan elektronik memiliki pengaruh yang signifikan terhadap variabel kepuasan konsumen dalam belanja online. Selain itu terdapat 2 variabel yang memiliki pengaruh secara signifikan terhadap kualitas layanan elektronik yaitu keamanan dan pemenuhan. Namun, menariknya, hasil analisis juga menyatakan bahwa variabel layanan konsumen tidak memiliki pengaruh terhadap variabel kualitas layanan elektronik. Hasil penelitian ini ini menunjukkan pentingnya pelaku usaha dalam marketplace atau tempat belanja online lainnya untuk memastikan kualitas layanan yang tinggi guna meningkatkan kepuasan konsumen. Selain itu, keamanan dan pemenuhan juga harus menjadi perhatian utama untuk meningkatkan kualitas layanan elektronik. Penelitian ini memberikan wawasan berharga bagi para pelaku industri marketplace dan tempat belanja online lain dalam merumuskan strategi pemasaran yang lebih efektif dengan menggunakan variabel keamanan dan pemenuhan untuk dalam rangka meningkatkan kepuasan konsumen Keywords: Layanan konsumen, Keamanan, Pemenuhan, Kualitas layanan elektronik, Kepuasan konsumen
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN BUDAYA KESELAMATAN TERHADAP KINERJA KARYAWAN (STUDI KASUS PT. GERBANG MAS BERSAMA BANDUNG) Siti Maryam, Shabrina; Muhardi; Nurhayati, Nunung
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 3 (2023): JMBI UNSRAT Volume 10 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v11i1.50298

Abstract

The purpose of this study is to identify and examine the parts that result in increased employee performance, namely the transformational leadership factor and the safety culture factor. The method used in this research is descriptive and verification quantitative methods. The population of this study were employees of PT Gate Mas and Bandung. Sampling was carried out using saturated samples. The results of this research are transformationalleadership at PT. Gerbang Mas Bersama Bandung as a whole from various aspects is in the good category. Safety culture at PT. Gerbang MasBersama Bandung as a whole from various aspects is in the good category. Employee performance at PT. Gerbang Mas Bersama Bandung as a whole from various aspects is in the very good category. Transformational leadership has a significant positive impact on employee performance.Safety culture has a positive but not significant effect on employee performance. Transformational Leadership and Safety Culture at PT. Gerbang Mas Bersama Bandung has a significant effect on employee performance
PENGARUH SOSIAL MEDIA MARKETING, KUALITAS PRODUK DAN BRAND AWARENESS TERHADAP INTENSI PEMBELIAN KEMBALI KONSUMEN PINGIN TAHU AJA JEMBER Aprilia Salim, Felita; irtanto, devina; Agung Nugraha, Kristian
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 3 (2023): JMBI UNSRAT Volume 10 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v10i3.50313

Abstract

Abstract. Micro and Small Enterprises (UMK) is an important sector that can boost the community's economy. The largest type of Micro and Small Entreprises is the culinary sector. To attract repurchase intention, the current marketing method that can be used effectively is through social media marketing. In addition, consumers will also be interested in buying again if the products are good quality product. Culinary products will also not be in demand by consumers if consumers do not have brand awareness of these products. This study aims to examine the effect of social media marketing, product quality and brand awareness on repurchase intention. The populations are 144 consumers of Pingin Tahu Aja. The analysis used was multiple linear regression analysis. The independent variables are social media marketing, product quality, and brand awareness, while the dependent variable is repurchase intention. The results of this study show that social media marketing, product quality and brand awareness have a significant partial and simultaneous positive effect on consumer repurchase intention of Pingin Tahu Aja products.   Abstrak.  Usaha Mikro Kecil (UMK) merupakan sektor penting yang mampu mendongkrak perekonomian masyarakat. Jenis Usaha Mikro dan Kecil yang terbesar adalah bidang kuliner. Untuk menarik minat pembelian ulang, cara pemasaran yang saat ini dapat digunakan secara efektif adalah melalui pemasaran media sosial. Selain itu konsumen juga akan tertarik untuk membeli kembali jika produk yang dihasilkan berkualitas baik. Produk kuliner juga tidak akan diminati konsumen jika konsumen tidak memiliki brand awareness terhadap produk tersebut. Penelitian ini bertujuan untuk menguji pengaruh pemasaran media sosial, kualitas produk dan kesadaran merek terhadap niat beli ulang. Populasi penelitian ini adalah konsumen Pingin Tahu Aja sebanyak 144 orang. Analisis yang digunakan adalah analisis regresi linier berganda. Variabel bebasnya adalah pemasaran media sosial, kualitas produk, dan kesadaran merek, sedangkan variabel terikatnya adalah niat beli ulang. Hasil penelitian ini menunjukkan bahwa pemasaran media sosial, kualitas produk dan kesadaran merek berpengaruh positif signifikan secara parsial dan simultan terhadap niat beli ulang konsumen produk Pingin Tahu Aja.
HOW BRAND ENGAGEMENT, BRAND EXPERIENCE ON BRAND LOYALTY THROUGH BRAND TRUST AND BRAND COMMITMENT: SPOTIFY ONLINE MUSIC EVIDENCE Patria, Danet; Achmadi, Hendra; Wuisan, Dewi; Tampil Purba, John
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 3 (2023): JMBI UNSRAT Volume 10 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v10i3.50319

Abstract

In ancient times, humans listened to music using music records in the form of discs that were quite large. Then it developed into smaller discs, then added cassettes and radio. In this modern era, music preservation is received through online applications, and one application that provides these services is Spotify. But this success does not cover the importance of service factors to compete with other brands competitively. Therefore, this study uses quantitative methods to examine the factors influencing consumer loyalty as seen from the community's involvement, experience, Trust, and commitment to the Spotify brand. The Sampling technique uses a non-probability sampling approach. Data was collected using a purposive sampling technique, taking 351 respondents with had experience using the Spotify application. The measurement model for the inner model in this study was analyzed using AMOS 26. In the internal model, testing was discovered by using this study's R2, discriminant, and fitness models. The outer model research includes validity and reliability tests done with SPSS 26 application
EFISIENSI BANK DAN RETURN SAHAM PADA SEKTOR PERBANKAN SELAMA PERIODE TAHUN 2013-2021 Hamzah, Salman; Deliyana , Sita
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 3 (2023): JMBI UNSRAT Volume 10 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v10i3.50337

Abstract

This study aims to comprehend the interaction between bank efficiency and its stock performance in Indonesia. The sample for this research consists of 31 banking companies listed on the Indonesia Stock Exchange (IDX) from the period of 2013 to 2021. To assess the level of bank efficiency, a non-parametric method, Data Envelopment Analysis (DEA) will be employed. Meanwhile, a panel data regression analysis will be utilized to investigate the influence of bank efficiency on the performance of Indonesian banks' stocks. The results of the DEA analysis indicate fluctuations in the level of bank efficiency from year to year, which could possibly be attributed to global economic conditions. Conversely, the regression analysis results show that the level of bank efficiency does not exhibit a significant relationship with stock returns. This suggests that efficiently operated banks do not always yield better stock performance in the stock market.
ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS BANK DI INDONESIA YANG DIMODERASI OLEH UKURAN Fahru Rachman; Muslim, Ahmad; Widiastuti, Maria C.
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 3 (2023): JMBI UNSRAT Volume 10 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v10i3.50410

Abstract

ABSTRACT   This study aims to analyze the effect of financial ratios consisting of Debt to Equity Ratio (DER), Operating Cost to Operating Income (BOPO), Non Performing Loan (NPL), and Capital Adequacy Ratio (CAR) on profitability (ROA) in the banking industry in Indonesia, with bank size as a moderating variable. This study uses quantitative methods with panel data regression analysis. The data used came from the financial statements of 36 commercial banks listed on the Indonesia Stock Exchange for the period 2018-2021. Based on the test results, it was found that BOPO had a negative effect, NPL and CAR had a positive effect on bank profitability. Meanwhile, DER has no significant effect on profitability. In addition, bank size has proven to moderate the relationship between BOPO, NPL, CAR and bank profitability. The results of this study imply that bank management needs to manage financial ratios such as BOPO, NPL, and CAR optimally to increase profitability, taking into account bank size.  
BANK NTB SYARIAH'S SOUNDNESS: A MULTI-METHOD ASSESSMENT USING CAMELS, RGEC, AND ALTMAN Z-SCORE Syahrir, Dimas Kenn; Hosen, M. Nadratuzzaman; Wahyudi, Ickhsanto
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 3 (2023): JMBI UNSRAT Volume 10 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v10i3.50412

Abstract

This paper endeavors to appraise the level of stability of Bank NTB Syariah during the time span of 2019 to 2021, by employing the CAMELS technique (which scrutinizes the bank's Capital, Assets, Management, Earnings, Liquidity, and Market Sensitivity), RGEC (which assesses the Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital), as well as the Altman Z Score method (which analyzes the potential for bankruptcy). The data utilized for this research were procured through the application of documentation techniques and sourced from the financial statements and annual reports of Bank NTB Syariah, from 2019 to 2021. The data analysis technique utilized involved an evaluation of the bank's level of stability, utilizing a risk-based approach, encompassing the CAMELS, RGEC, and Altman Z Score factors. Based on the appraisal of the level of stability of PT. Bank NTB Syariah from 2019 to 2021, as evaluated by the comprehensive RGEC and CAMELS approach, the bank is deemed to be in a sound financial condition. However, the results of the bankruptcy prediction analysis, utilizing the Altman Z Score model, indicate that the financial state of Bank NTB Syariah in 2021 is situated in a nebulous area, albeit superior to its condition in 2020 and 2019, which indicated an indication of financial distress and potential bankruptcy.

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