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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 233 Documents
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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 24 of 24 | Total Record : 233

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