cover
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
ISSN : 20860455     EISSN : 2338929X     DOI : -
Core Subject : Economy, Science,
JURISMA: Jurnal Riset Bisnis & Manajemen adalah wadah informasi berupa hasil peneltian, studi kepustakaan dalam rangka meningkatkan penelitian dan ilmu pengetahuan.
Arjuna Subject : -
Articles 227 Documents
Green Workforce Transition Competencies in Education and Health: Policy Strategies to Support Sustainable Economic Investments In Bekasi Utomo, Kurniawan Prambudi; Dira, Aldi Friyatna; Abdulrahman, Abdulrahman; Winardi N, Muhammad Aziz
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 15 No. 1: April 2025
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.v15i1.15356

Abstract

This study aims to analyze the effect of green labor relations in the education and health sectors on sustainable economic investment, green labor reflects the important role of human resources in encouraging environmentally friendly practices in society, which has a direct impact on economic sustainability. The research method involves collecting primary data through a survey of 200 workers as respondents in the education and health sectors. The data was processed using SPSS to test validity, reliability, and correlation between variables. The study was conducted for four months from July - October 2024. Furthermore, SEM was used to test the causal relationship between green labor, sustainable economic investment, and mediating variables such as education quality and health. The results of the analysis show that green labor has a significant influence on sustainable economic investment. The quality of education and health factors act as mediators that strengthen this relationship. The SEM model shows that a good fit index of the CFA model in the study has been met, while the RMSEA value in the study can be accepted, indicating that the research model can explain the relationship between variables adequately. This finding emphasizes the importance of green workforce development to support investment policies that are oriented towards inclusive and environmentally friendly economic growth, to encourage sustainable economic investment. Keywords : Green Workforce; Sustainable Investment; Education Quality; Health Services; Sustainable Economy
Penerapan Material Requirements Planning terhadap Pengendalian Persediaan Bahan Baku Home Industry Palangka Raya Setianto, Tito; Harinie, Luluk Tri; Syamsudin, Achmad; Giovanni, Jonathan
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 15 No. 1: April 2025
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/ybk4h960

Abstract

This study aims to analyze the efficiency of raw material inventory control in a home-based cake production industry in Palangka Raya through the application of the MRP method. The main issue faced is inefficiency in inventory management, leading to an accumulation of raw materials and increased storage costs. Therefore, a method is needed to optimize raw material orders so that they align more closely with production needs. This study employs a quantitative descriptive approach, using demand forecasting techniques with the Linear Regression method, which has been proven to have a lower error value compared to other methods. The MRP analysis is conducted using the LFL, EOQ, and POQ techniques. The findings indicate that the POQ method results in the lowest total inventory cost of Rp3,969,500, making it more efficient than the LFL and EOQ methods. These results demonstrate that the implementation of MRP can enhance the efficiency of raw material inventory management, reduce storage costs, and minimize the risk of overstocking. This study contributes by providing an MRP-based solution for home industries and small-medium enterprises (SMEs) to optimize inventory management. Furthermore, it serves as a reference for future research in the fields of inventory control and supply chain management. Keywords: Inventory control; Material Requirement Planning (MRP); Lot Sizing; Forecasting; Cost Efficiency
The Influence of Bank Characteristics on Capital Adequacy Ratio Baihaqqy, Mochammad Rizaldy Insan; Prasetyo, Yoyok; Riyanto, Agus; Ernawati, Nani
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 15 No. 1: April 2025
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.v15i1.15741

Abstract

This study aims to determine the influence model on Return on Asset (ROA), Loan to Deposit (LDR), and Net Performing Loan (NPL) on Capital Adequacy Ratio (CAR) in banks in Indonesia. Capital adequacy is an important part of banking financial performance, because the achievement of an optimal Capital Adequacy Ratio (CAR) indicates that the bank has sufficient capital to fund each of its operations. Sufficient capital allows banks to easily innovate, so as to develop the company's productivity. Interestingly, CAR is influenced by various factors, so it is necessary to academically examine the factors that affect CAR. This study uses a quantitative approach with an empirical method using Bank BTN data during the 2010-2020 period using the help of SPSS software. Data processing calculations using the classical assumption test and hypothesis testing. Classical assumption test by calculating normality, heteroscedasticity, and autocorrelation tests. Hypothesis testing by calculating the t-test and the F-test. The results showed that this model contributed 81% to the change in CAR. Partially, it shows that ROA has a negative effect on CAR, meaning that the lower the ROA, the higher the CAR, LDR has a negative effect on CAR, meaning that the lower the LDR, the higher the CAR, and NPL has a negative effect on CAR, meaning that the lower the NPL, the higher the CAR. This indicates that an increase or decrease in ROA, LDR, and NPL has an impact on changes in Bank BTN's CAR. Keywords: Finance, Return on Asset (ROA); Loan to Deposit (LDR); Net Performing Loan (NPL); Capital Adequacy Ratio (CAR)
ESG and Financial Performance: A Comparative Study of Listed and Non-Listed Mining Companies in the SRI-KEHATI Index Emilda, Emilda; Nurkholis, Kgs. M.; Lestari, Amelia
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 15 No. 1: April 2025
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.v15i1.15884

Abstract

This study aims to analyze the relationship between Environmental, Social, and Governance (ESG) scores and Return on Assets (ROA) in mining sector companies listed and not listed in the SRI-KEHATI index. The background of this research is based on the importance of implementing sustainability principles in company operations and how these principles affect financial performance. This study uses a quantitative approach with descriptive analysis methods and two statistical tests, namely the Independent Sample t-test for the risk variable and the coefficient of variation, and the Mann-Whitney U Test for the return variable. Data was obtained from the company's annual report for the 2019-2023 period. The results showed that companies incorporated in the SRI-KEHATI index have higher ESG scores than companies that are not incorporated. However, there is no significant difference in risk and return between the two groups of companies. In addition, there is a positive trend between increasing ESG scores and financial performance (ROA). The implications of these findings suggest that a commitment to sustainability can strengthen reputation and improve the efficiency and long-term financial stability of companies. Keywords: ESG; SRI-KEHATI; financial performance; profitability; mining companies
Taxpayer Experience as a Mediator Between Its Antecedents and Taxpayer Satisfaction Sari, Yohana; Rachman, M Yudy
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 15 No. 1: April 2025
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.v15i1.15889

Abstract

This study aims to determine the direct influence of servicescape and service quality on taxpayer experience. It also seeks to ascertain the direct impact of servicescape and service quality on taxpayer satisfaction. Additionally, the study aims to explore the indirect effect of taxpayer experience as a mediator in the relationship between servicescape and service quality on taxpayer satisfaction. The study sample consisted of 100 respondents of local taxpayers in Banjarmasin City. Path analysis was chosen as the method to assist in analyzing the data. The results of the study successfully demonstrated that servicescape and service quality have a direct influence on the taxpayer experience. From the perspective of taxpayer satisfaction, the research also confirmed the direct effect of servicescape and service quality on taxpayer satisfaction. Apart from direct effects, the study examined the indirect effects of servicescape and service quality on taxpayer satisfaction, with taxpayer experience acting as a mediating variable. The study was able to prove that servicescape indirectly affects taxpayer satisfaction through taxpayer experience as a mediator. Lastly, it also established that service quality has an indirect influence on taxpayer satisfaction through taxpayer experience. Keywords: Servicescape; Service Quality; Taxpayer Experience; Taxpayer Satisfaction; Local Taxes
Monetary Policy and Bank Performance: An Empirical Study of BI Rate Transmission in the Indonesian Banking Sector Simatupang, Apriani; Naibaho, Eduard Ary Binsar
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 15 No. 1: April 2025
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.v15i1.15891

Abstract

This study investigates the impact of Indonesia’s benchmark interest rate (BI Rate) as a monetary policy instrument on various aspects of bank performance, including profitability (ROA, ROE, NIM), credit risk (NPL, LLR), operational efficiency (BOPO), and capital adequacy (CAR). Using panel data regression on 41 commercial banks from 2014 to 2024, the study applies the Random Effect Model as determined by the Hausman tests. The results show that BI Rate has a significant and positive effect on NIM, supporting the theory that interest margins tend to widen during periods of rising interest rates. Conversely, BI Rate shows a significant and negative effect on NPL, LLR, and BOPO, which may reflect increased prudence and operational efficiency by banks during monetary tightening. No significant effects are found on ROA, ROE, and CAR, suggesting these dimensions are shaped by other structural or managerial factors. This research contributes to the literature by integrating multiple dimensions of financial and risk performance in one empirical model, offering insights for policymakers and bank managers in strategically navigating interest rate fluctuations. Keywords: Rate; Performance; Monetary; ROA; NIM
Dari Krisis ke Stabilitas: Menganalisis Perjalanan Pemulihan Keuangan BPD Mutmainah; Muhammad Meidy Nur Hafidz
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 15 No. 1: April 2025
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.v15i1.15892

Abstract

This study aims to analyze the development of net profit in Bank Pembangunan Daerah (BPD) in Indonesia during the period from 2020 to 2024. The research problem focuses on the significant fluctuation in net profit observed in BPD, particularly after the impact of the COVID-19 pandemic. This descriptive quantitative study analyzes financial reports and secondary data from the Financial Services Authority (OJK) and Bank Indonesia. The findings indicate that BPD experienced a significant decline in net profit in 2020, followed by a steady recovery in the subsequent years. Key factors such as improved credit risk management, government stimulus policies, and increased non-interest income contribute to this recovery. The novelty of this research lies in its focus on the post-pandemic financial dynamics of BPD, which has not been widely explored in previous studies. The findings contribute to a deeper understanding of the factors influencing BPD’s financial performance, providing recommendations for future strategic improvements in financial management. Keywords: Regional Development Bank; Net Profit; COVID-19 Impact; Financial Recovery; Risk Management
Analysis of Internal Factors influencing Mudharabah Financing at Bank Mega Syariah for the Period 2016-2023 Mutawali, Mutawali; Mukhoyyaroh, Mukhoyyaroh
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 15 No. 1: April 2025
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.v15i1.15893

Abstract

This study aims to analyze the internal factors that affect Mudharabah financing for the period 2016-2023, both partially and simultaneously. This factor consists of FDR, CAR, NPF, and ROA. The research method of this research is quantitative descriptive. The type of sample used is purposive sampling, where the quarterly financial statements of the balance sheet and profit and loss at Bank Mega Syariah are sampled during the period 2016-2023. The study used secondary data in the form of financial reports of Bank Mega Syariah for the period 2016-2023, the internet, and journals. This study uses multiple linear regression analysis techniques with tools in the form of SPSS. The stages in this study consist of several tests, namely the classical assumption test, t-test, and F-test. the next stage is the Correlation Coefficient and Determination test. This research concludes that, partially, there is a negative influence of FDR and CAR on Mudharabah financing, and there is no influence of NPF and ROA on Mudharabah financing. Simultaneously, there is an influence of FDR, CAR, NPF, and ROA on Mudharabah financing. Keywords: FDR; CAR; NPF; ROA; Mudharabah Financing
Optimizing the Role of Waqf in the Development of Halal Tourism in Indonesia Nizar, Muhammad; Antin Rakhmawati; Bahjatis Sania
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 15 No. 1: April 2025
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.v15i1.15896

Abstract

Purpose: The purpose of this study is to analyze and understand the role of waqf as an alternative source of funding in the development of halal tourism in Indonesia. Methodology: This research adopts a literature study approach by collecting, analyzing, and synthesizing data from various relevant sources to draw comprehensive conclusions. Findings: The study finds that the significant potential of waqf funds in Indonesia can be optimized as an alternative financing mechanism for halal tourism development projects. This potential is supported by Indonesia’s status as the country with the largest Muslim population, its strategic geographical location, rich biodiversity, and extensive natural landscapes. Utilizing waqf funds can enhance productivity and ensure better management outcomes for the benefit of the ummah. Furthermore, this financing alternative supports the circulation of the halal value chain within the halal tourism supply chain in Indonesia. Research limitations: This study is based on a literature review; thus, future empirical research is needed to validate the practical application of waqf-based financing models in halal tourism projects. Practical implications: The findings provide insights for policymakers, investors, and tourism developers on the potential of integrating waqf-based funding to strengthen the halal tourism sector. Social implications: Implementing waqf funds in halal tourism development can contribute to broader social welfare, promote economic inclusivity, and enhance community empowerment aligned with Islamic economic principles. Originality: This study highlights the underexplored potential of waqf as an innovative and sustainable financing solution for the development of halal tourism in Indonesia. Keywords: Waqf; Halal Tourism; Indonesia; Islamic Economics; Tourism Development
Organizational Transformation Toward Agility: Integrating Change Management, Dynamic Capabilities, and MSME Adaptability Munandar, Aris; Dwijanto Witjaksono2, Andre
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 15 No. 1: April 2025
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.v15i1.15897

Abstract

This study explores how organizational transformation can enhance the agility of Micro, Small, and Medium Enterprises (MSMEs) in West Nusa Tenggara (NTB), Indonesia, by integrating Change Management and Dynamic Capabilities approaches. Facing ongoing disruptions and global uncertainty, MSMEs in NTB struggle with limited financing, outdated technologies, and low digital adoption. Organizational agility is essential for responding quickly to market and technological shifts. Using an explanatory quantitative method, data were gathered from 310 MSME actors via a Likert-scale questionnaire and analyzed with SEM-PLS. The results show that change management significantly impacts agility (β = 0.412) and dynamic capabilities (β = 0.537). Dynamic capabilities also strongly influence agility (β = 0.384) and mediate the relationship between change management and agility. These findings highlight that effective change management strengthens the ability to adapt to external challenges. Practically, the study underscores the importance of internal transformation driven by strategic vision, dynamic resource management, and inclusive decision-making. Theoretically, it offers a new model for MSME resilience in regions facing digital divides. The integration of Change Management and Dynamic Capabilities proves vital for cultivating an agile, adaptive, and competitive MSME landscape in the era of digital transformation. Keywords : Change Management 1; Dynamic Capabilities 2; Organizational Agility 3; MSME Transformation 4; Business Adaptability 5