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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 227 Documents
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Social Capital as the Foundation for Strengthening Community Economy through the Sustainability of Traditional Dance in Cultural Tourism Yanti, Lia Dama; Pujiarti, Pujiarti; Andy, Andy
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 15 No. 2: Oktober 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.v15i2.17532

Abstract

This study examines the role of social capital in strengthening local community economy and its impact on the sustainability of traditional dance in the context of cultural tourism. The research problem is rooted in the declining interest in traditional arts and the need for community-based strategies to ensure their continuity. The objective of this study is to analyse how social networks, social trust, and collective norms influence the local community economy, which in turn supports the sustainability of traditional dance. Using a quantitative approach with SEM-PLS analysis, data were collected from 150 respondents selected based on the rule of thumb method. The findings reveal that local community economy has a significant positive effect on the sustainability of traditional dance, while social networks and social trust significantly strengthen the community economy. However, direct effects of social capital on dance sustainability were not significant, indicating the mediating role of local economy. This study contributes to the literature by offering a new perspective that integrates social capital and cultural preservation within community-based economic empowerment. Practically, the results highlight the need for policies and programs that strengthen community economy as a strategy for preserving cultural heritage. Keywords: Social capital; community economy; cultural tourism; traditional dance sustainability; SEM-PLS
Strategi Peningkatan Employee Engagement Dosen Generasi Z di Perguruan Tinggi Indonesia Nurhakiim, Rizky; Kartika, Lindawati; Sembiring, Indra
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 15 No. 2: Oktober 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.v15i2.17925

Abstract

Higher education in Indonesia is currently facing challenges in meeting the demand for academic staff due to the increasing number of lecturers approaching retirement, while student enrollment continues to grow. This situation highlights the urgent need for lecturer regeneration, with Generation Z emerging as a potential group that brings distinct characteristics and work expectations compared to previous generations. This study aims to enhance the engagement of Gen Z lecturers as a strategy to retain young talent and make an optimal contribution to the sustainability of higher education. The methods employed are Strengths, Weaknesses, Opportunities, and Threats (SWOT) analysis and the Analytical Hierarchy Process (AHP). The findings indicate that the most influential factor is career growth opportunity, with university leadership identified as the key actor, and the top strategic goal being to increase retention and reduce turnover. The most effective strategy identified is the Adaptive Career Acceleration Program. Keywords: Employee Engagement; Generation Z; Higher Education; Lecturer; SWOT-AHP
Financial Factors Influencing the Performance of MSMEs in Surabaya Muttaqiin, Ninnasi; Wahyudi , Nabilla Lutfi
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 15 No. 2: Oktober 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.v15i2.18067

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in driving both macro and microeconomic growth in Indonesia. However, many MSMEs still face obstacles in financial management, limited access to financial services, and low levels of financial literacy, which hinder their performance and sustainability. This study aims to examine the influence of financial literacy, financial inclusion, and financial management on MSME performance in Bulak District, North Surabaya. A quantitative research method was employed, using purposive sampling to collect primary data through questionnaires distributed directly to 95 MSME owners. The data were analyzed using multiple linear regression. The findings reveal that financial literacy, financial inclusion, and financial management each have a significant positive effect on MSME performance. These results suggest that improving financial knowledge, access to financial services, and effective financial management practices can enhance the business performance and growth potential of MSMEs in Bulak District.     Keywords: Financial Literacy; Financial Inclusion; Financial Management; MSME Performance; Personal Finance
Financial Management of Surface Treatment Company through Tax Planning Mabruroh, Ragil Alfiyani; Prasaja, Mukti; Nurrohman, Aan; Wibawa, Koerniawan Dwi
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 15 No. 2: Oktober 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.v15i2.17139

Abstract

This research aims to determine a value-added tax plan for tax efficiency and to increase the cash flow of PT. Abimanyu Sekar Nusantara. The method of deferring input tax crediting was used in this study. So that the input tax issued is smaller, making cash flow appropriate that the company expects. The problems that occurred at PT. Abhimanyu Sekar Nusantara is not yet implementing tax planning so that taxes The input issued is still quite large. The types of data used are Qualitative. Primary and secondary data are references to the information used. The method of data collection is through documentation as well as interviews directly to the Supervisor of the Finance and Accounting section of PT. Abimanyu Sekar Nusantara. The data analysis technique uses qualitative, namely by collect data, further simplify the data that has been collected, After that, the data is processed to produce conclusions in order to be efficient input tax to increase the company's cash flow. Research results indicates that the delay in the crediting of input tax in the planning Taxes are not efficient enough. The author can only offset the payment of taxes every month. However, the results of this delay may affect related An increase in cash flow even though it is only 11%. Keywords: Tax Planning; Value Added Tax; Crediting Delay; Input Tax; Cash Flow
Analysis of Risk Management Implementation on the Financial Performance of the Regional Development Bank of West Java and Banten (Bank BJB) Sulaeman, Maman; Sopiah Herawati; Gun Gun Gunawan
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 15 No. 2: Oktober 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.v15i2.18038

Abstract

This study examines the effect of risk management implementation on the financial performance of Bank BJB (PT Bank Pembangunan Daerah Jawa Barat dan Banten, Tbk) during the period 2015–2024. The research aims to analyze how credit risk (Non-Performing Loan), liquidity risk (Loan to Deposit Ratio), and capital adequacy (Capital Adequacy Ratio) influence Return on Assets as a measure of financial performance. Employing a quantitative explanatory design, the study uses secondary data from Bank BJB’s annual reports, financial statements, and good corporate governance reports. Data analysis is performed through multiple linear regression with classical assumption tests to ensure model validity. The results indicate that Non-Performing Loan has a negative and significant effect on Return on Assets, while Loan to Deposit Ratio and Capital Adequacy Ratio have positive and significant effects. These findings confirm that effective risk management significantly contributes to profitability and financial stability. The novelty of this research lies in its integration of risk management variables within the context of regulatory evolution, digital transformation, and post-pandemic recovery in Regional Development Banks. The study contributes to both academic literature and practical policy by providing empirical evidence on how prudent risk management can enhance bank performance and resilience. Keywords: Risk Management; Financial Performance; Non-Performing Loan; Loan to Deposit Ratio; Capital Adequacy Ratio
Online Shopping Issues on Consumer Behavior and Their Impact on Repurchase Decisions (A Survey on E-commerce in Indonesia) Winfrey, Eveline; Suhardi, Mulyadi; Aulia, Mohamad Donie
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 15 No. 2: Oktober 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.v15i2.18150

Abstract

The objectives of this research are 1)  to find some important problems of online purchase, 2) to know the effect of  problems of online purchase on consumer behavior; 3) to reveal  the influence of consumer behavior on repeat purchase decision; 4) to know the effect of  problems of online purchase  on repeat buying decision through consumer behavior. The present writer employs the research based on the quantitative approach,  descriptive and verified design, and  survey method. As much as 100 consumers of the major online shops are selected using purposive random sampling as the respondents. The data from the site is analyzed using the partial least square structural equation modeling. The findings of the research are as follows:  First, indicators’ effect of the problems of online purchase on consumer behavior falls is moderate. Second, the influence  of the behavior of the consumer on the indicators  of the buying decision  is moderate. Third, the influence of indicators of the behavior of  consumer on repeat buying decision ranges from low to moderate effect. Fourth, The effect of the consumer behavior on the indicators of the repeat buying decision is low. Sixth, Problems of online purchase affects Consumer behavior significantly with its indicators. Seventh, Consumer behavior affects significantly the Repeat buying decision. Eight, problems of the online purchase  affects the repeat buying decision through the consumer behavior. Keywords: Online Purchase Problems; Consumer Behavior; Repeat Purchase Decision; Quantitative Approach; Partial Least Squares (PLS-SEM)
Promotion and Service Quality on Students InDriver Decisions Khoerunnisa, Titin; Assaf, Rizka Aula
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 15 No. 2: Oktober 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.v15i2.18219

Abstract

The rapid advancement of digital technology has significantly transformed consumer behavior, particularly in the increased use of online transportation services such as InDrive. The intense competition in this industry compels companies to optimize promotional strategies and maintain service quality to influence consumers purchasing decisions. This study aims to analyze the effect of promotion and service quality on purchasing decisions among students using the InDrive application at the International Women University Bandung. A quantitative descriptive-verificative method was employed, and data were collected through questionnaires distributed to 92 respondents selected using purposive sampling. The data were analyzed using validity, reliability, classical assumption, and multiple linear regression tests at a 5% significance level. The results reveal that promotion has a significant effect on purchasing decisions, while service quality exerts a stronger and more dominant influence. This study concludes that effective promotional strategies combined with optimal service quality can strengthen consumer trust and purchasing decisions for application-based online transportation services. Keywords: Promotion; Service Quality; InDrive; Consumer Behavior; Customer Loyalty

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