cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Arjuna Rizaldi
Contact Email
arjuna@email.unikom.ac.id
Phone
-
Journal Mail Official
arjuna@email.unikom.ac.id
Editorial Address
-
Location
Kota bandung,
Jawa barat
INDONESIA
JURISMA: Jurnal Riset Bisnis & Manajemen
Published by Universitas Komputer Indonesia
ISSN : 20860455     EISSN : 2338929X     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
JURISMA: Jurnal Riset Bisnis & Manajemen adalah wadah informasi berupa hasil peneltian, studi kepustakaan dalam rangka meningkatkan penelitian dan ilmu pengetahuan.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol. 16 No. 1: April 2026" : 6 Documents clear
The Effect of Green Credit and Credit Risk on Firm Value with Profitability as Mediating Variable: a Study on Members of the Indonesia Sustainable Finance Initiative (IKBI) during Period of 2019-2024 Novianti, Reva; Dai, Ratna Meisa; Muttaqin, Zaenal
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 16 No. 1: April 2026
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jurisma.v16i1.18621

Abstract

This study examines the effect of Green Credit and Credit Risk on Firm Value with Profitability as a mediating variable in 11 IKBI member banks during the 2019–2024 period (66 observations). The research employs panel data regression, path analysis, and the Sobel test to evaluate mediation. The results indicate that green credit has a positive and significant effect on profitability, while credit risk has a negative and significant effect on profitability. However, neither variable has a significant effect on firm value. Profitability is found to have a positive and significant influence on firm value and is able to mediate the effect of credit risk on firm value, but not the effect of green credit. These findings highlight the crucial role of profitability in shaping investor perceptions and enhancing firm value. Keywords: Green Credit; Credit Risk; Profitability; Firm’s Value; IKBI
Manusia sebagai Objek dan Subjek dalam Manajemen Sumber Daya Manusia Digital: Tinjauan Literatur Sistematis Maryati, Mari; Puspita, Rita Sari; Budiarti, Isniar; Rahayu, Siti Kurnia; Soegoto, Dedi Sulistyo
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 16 No. 1: April 2026
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jurisma.v16i1.19070

Abstract

Digital transformation in Human Resource Management is driving a shift in how organizations perceive the role of humans in the workplace. On one hand, the implementation of digital technology and artificial intelligence tends to position employees as economic objects measured and optimized through algorithmic systems. On the other hand, a human-centric approach places humans as active subjects possessing dignity, autonomy, and psychological needs. This study aims to analyze and synthesize the perspectives of humans as objects and subjects in digital HRM. The method utilized is a systematic literature review of reputable international journal articles. The analysis was conducted by comparing primary theoretical frameworks: Agency Theory and the Resource-Based View as representations of the human-as-object perspective, and Self-Determination Theory and Social Exchange Theory as representations of the human-as-subject perspective. Findings indicate that technology-based objective approaches can improve the efficiency and accuracy of HR management, but have the potential to cause dehumanization, decreased well-being, and employee resistance if applied excessively. Conversely, subjective approaches emphasizing autonomy, engagement, and reciprocal relationships are proven to support intrinsic motivation and sustainable performance. This study recommends the integration of human-centric approaches in digital HRM to balance organizational efficiency demands with human well-being in the Industry 5.0 era Keywords: Digital HRM; Human-Centricity; Algorithmic Management; Industry 5.0; Systematic Literature Review
The Influence of Mobile Service and Economic Pricing on Consumer Preference in Bicycle Coffee Businesses Muis, Mumud Saepul Muis; Miawati, Tita; Junengsih, Junengsih
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 16 No. 1: April 2026
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jurisma.v16i1.19482

Abstract

Development of mobile service-based coffee businesses has become an increasingly prominent phenomenon in urban microenterprise sectors, particularly those relying on flexible service locations and affordable pricing. In the Dago area of Bandung City, bicycle coffee businesses represent a form of physical mobile service that adapts to consumer mobility patterns. However, consumer preference toward this business model is influenced by service and pricing factors. This study aims to analyze the effects of Mobile Service and Economic Price on Consumer Preference in bicycle coffee businesses in the Dago area, Bandung City. This study employs a quantitative approach using a survey method. Data were collected through questionnaires measured using a five-point Likert scale and distributed to bicycle coffee consumers. Data analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results of validity and reliability testing indicate that all constructs and indicators meet the required measurement criteria. The findings reveal that Mobile Service and Economic Price have a positive and significant effect on Consumer Preference. Simultaneously, both variables explain 59.2% of the variance in consumer preference, with Economic Price identified as the dominant influencing factor. These results indicate that affordable pricing strategies play a critical role in shaping consumer preference, while mobile service supports service accessibility. Keywords: Mobile service; Economic price; Consumer preference; Bicycle coffee; Microenterprise
Analisis Sistematis tentang Bagaimana Analisis Big Data Mempengaruhi Pengambilan Keputusan Bisnis dalam Sistem Informasi Manajemen Iffan, Muhammad; Ramadhan, Muhamad Nur; Rizaldi, Arjuna
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 16 No. 1: April 2026
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jurisma.v16i1.19514

Abstract

This study examines how can Big Data Analytics contributes to better business decision-making through the use of Management Information Systems. This research is driven by the urgent need for organizations to make faster and more accurate decisions amidst intense competition as traditional information systems are no longer able to handle large and complex data. This study adopted a literature observation method compiled with PRISMA guidelines which analyzed a total of 20 scientific articles to investigate the latest research that discusses the relationship between analytical capabilities and systems in supporting management processes. The results show that the collaboration between Big Data Analytics and MIS can help companies understand market changes, assess operational efficiency, and formulate strategies based on real-time information. However, issues related to data accuracy, system readiness, and a shortage of skilled personnel remain major obstacles in this research. This study is recommended to understand how the use of analytics in Management Information Systems (MIS) can improve decision-making quality and organizational performance, while emphasizing the importance of balancing technology, human capabilities, and managerial practices. Keywords: Big Data Analytics; Management Information Systems; Decision Making; Business Intelligence; Systematic Literature Review
The Impact of Market Segmentation on the Sales Performance of Brand Fashion Threvé Suhayati, Ely Suhayati; Azzahra, Maitsaa Azzahra
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 16 No. 1: April 2026
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jurisma.v16i1.19518

Abstract

This study aims to examine the influence of market segmentation on sales performance at Threvé, a local fashion brand, within the context of offline marketing across different locations. The central issue addressed is the variation in sales performance despite relatively consistent products, pricing, and brand identity. A case study approach was employed using qualitative analysis based on the company’s internal sales data. The analysis focused on identifying responsive market segments through sales patterns observed across various offline marketing locations. The findings reveal that differences in sales performance are largely shaped by the alignment between market segment characteristics and the marketing location context. Market segmentation based on actual consumer behavior provides a more contextual understanding than generalized segmentation approaches. These results indicate that sales performance data can serve as an effective basis for market segmentation in marketing decision-making. This study contributes conceptually to the development of behavior-based market segmentation using operational data and offers practical insights for managing marketing strategies in local fashion brands with limited resources. Keywords: Marketing Management; Market Segmentation; Sales Performance; Offline Marketing; Local Fashion Brand
Penghindaran Pajak: Apakah Intensitas Persediaan Memoderasi Profitabilitas dan Kepemilikan Institusional? Aulia, Najwa; Krisdiana, Krisdiana
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 16 No. 1: April 2026
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jurisma.v16i1.19673

Abstract

This study investigates the roles of profitability and institutional ownership in explaining tax avoidance practices, while examining inventory intensity as a moderating factor among food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. A quantitative causal research design was employed using secondary data derived from published financial statements. The analytical procedure applied Moderated Regression Analysis (MRA) processed using SPSS version 29. The empirical findings reveal that higher profitability is associated with lower levels of tax avoidance, indicating a significant negative relationship. In contrast, institutional ownership demonstrates a significant positive association with tax avoidance behavior. Inventory intensity shows no direct influence on tax avoidance and does not moderate the relationship between profitability and tax avoidance. Nevertheless, the moderating test indicates that inventory intensity weakens the effect of institutional ownership on tax avoidance, suggesting its conditional role within this relationship. These findings extend empirical evidence regarding the determinants of tax avoidance and provide practical insights for corporate decision-makers, investors, and tax authorities in strengthening monitoring mechanisms and improving the understanding of corporate tax behavior. Keywords: Tax Avoidance; Profitability; Institutional Ownership; Inventory Intensity; Agency Theory

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2026 2026


Reset
Filter By Issues
All Issue Vol. 16 No. 1: April 2026 Vol. 15 No. 2: Oktober 2025 Vol. 15 No. 1: April 2025 Vol. 14 No. 2: October 2024 Vol. 14 No. 1: April 2024 Vol. 13 No. 2: Oktober 2023 Vol. 13 No. 1: April 2023 Vol. 12 No. 2: Oktober 2022 Vol. 12 No. 1: April 2022 Vol. 11 No. 2: Oktober 2021 Vol. 11 No. 1: April 2021 Vol. 10 No. 2: Oktober 2020 Vol. 10 No. 1: April 2020 Vol. 9 No. 2: Oktober 2019 Vol. 9 No. 1: April 2019 Vol. 8 No. 2: Oktober 2018 Vol. 8 No. 1: April 2018 Vol. 7 No. 2: Oktober 2017 Vol. 7 No. 1: April 2017 Vol 6 No 2: Oktober 2016 Vol 6 No 1: April 2016 Vol 5 No 2: Oktober 2015 Vol 5 No 1: April 2015 Vol 4 No 2: Oktober 2014 Vol 4 No 1: April 2014 Vol 3 No 2: Oktober 2013 Vol 3 No 1: April 2013 Vol 2 No 2: Oktober 2012 More Issue