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INDONESIA
Jurnal Mandiri
Published by Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat
ISSN : 25803220     EISSN : 25804588     DOI : 10.33753/mandiri
Core Subject : Economy, Science, Social,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
JURNAL MANDIRI: Ilmu Pengetahuan, Seni, dan Teknologi (P-ISSN: 2580-3220 and E-ISSN: 2580-4588) was published by Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM). This journal is an Indonesian-based open access peer-reviewed journal that is official twice a year (June and December). This journal contain ideas or results of research and scientific work that comes from research and community service with the aim of developing science, art, and technology. In addition, this Journal is also expected to be able to support the improvement of lecturer competencies and an alternative for the public in publishing the results of their work. As far as the focus and seriousness consist of: Business Management Accounting Economics Entrepreneurship
Arjuna Subject : -
Articles 141 Documents
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The Effects of Tunneling Incentive, Bonus Mechanism, and Firm Size on Transfer Pricing Rochmah, Annisa; Kesumo Wardhani, Nurhastuty
Jurnal MANDIRI: Ilmu Pengetahuan, Seni, dan Teknologi Vol 9 No 1: Juni 2025
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/mandiri.v9i1.316

Abstract

This research is conducted to examine how tunneling incentive, bonus mechanism, and firm size influence transfer pricing among banking companies listed on the Indonesia Stock Exchange (IDX) throughout 2022–2024. The study employs a purposive sampling technique, selecting data from annual reports of banks that meet predetermined criteria, yielding a total of 102 firm-year observations. The analysis utilizes panel data regression to test the hypotheses. Findings reveal that both tunneling incentive and bonus mechanism positively affect transfer pricing, indicating that the personal motives of majority shareholders and performance-based managerial rewards may stimulate transfer pricing behavior. Conversely, firm size shows a negative relationship with transfer pricing, suggesting that larger institutions tend to limit such activities due to greater oversight from regulators. The outcomes of this research offer meaningful implications for policymakers, investors, and corporate leaders in comprehending the determinants of transfer pricing practices within the banking industry.
The Effect of Profitability, Leverage, Firm Size, and Sales Growth on Firm Value Agustar, Gryara Anrasia; Nilawati, Yuana Jatu
Jurnal MANDIRI: Ilmu Pengetahuan, Seni, dan Teknologi Vol 9 No 1: Juni 2025
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/mandiri.v9i1.318

Abstract

Research purposes this study aims to analyze the effect of profitability, leverage, firm size, and sales growth on firm value in Food and Beverage sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. Method/Approach The research sample consisted of 37 companies with a total of 111 observations. Data were analyzed using panel data regression with the Random Effect Model (REM) approach, selected based on the results of the Chow, Hausman, and Lagrange Multiplier tests. Research Results The results indicate that profitability (ROA) has a significant positive effect on firm value, leverage (DER) has a significant negative effect on firm value, while firm size and sales growth also have significant positive effects on firm value. Conclusion this study implies the importance for companies to manage leverage prudently and to enhance profitability, business scale, and sales growth in order to increase firm value.
Analysis of the Impact of Sustainability Report Disclosure on the Company's Financial Performance Daffa Amaansyah Samosir; Aina Zahra Parinduri
Jurnal MANDIRI: Ilmu Pengetahuan, Seni, dan Teknologi Vol 9 No 2: Desember 2025
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/mandiri.v9i2.319

Abstract

This study examines the influence of economic, social, and environmental performance disclosures in Sustainability Reports on financial performance (Return on Assets (ROA) and Return on Equity (ROE)) in a sample of listed banking companies that use GRI standards in their sustainability reports, for the period 2022-2024. Using a quantitative approach with secondary data and panel data regression analysis, the independent variables are the Economic Disclosure Index (ECDI), Social Disclosure Index (SODI), and Environmental Disclosure Index (ENDI) based on GRI Standards 2021. The results show that the disclosure of Sustainability Reports simultaneously has a significant effect on both ROA and ROE. However, partially, only economic performance disclosure (ECDI) has a significant positive effect on ROA and ROE, while social performance disclosure (SODI) and environmental performance disclosure (ENDI) do not have a significant effect on either ROA or ROE. The firm size variable as a control has a significant positive effect on ROA and ROE. This study concludes that comprehensive disclosure in Sustainability Reports collectively contributes to the increase in ROA and ROE, supporting Legitimacy Theory.
The Influence of the Job Creation Law Implementation and Work Motivation on Employee Performance at CV Solfegio Music Pare Bian Raharjo, Itot; Kusumaningrum, Divi; Hadi Nugroho, Isfauzi
Jurnal MANDIRI: Ilmu Pengetahuan, Seni, dan Teknologi Vol 8 No 2: Desember 2024
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/mandiri.v8i2.330

Abstract

This study aims to analyze the influence of the Job Creation Law implementation and work motivation on employee performance (both teaching and non-teaching staff) at CV Solfegio Music Pare. The research method employed is quantitative with an explanatory research approach. The population consists of all employees of CV Solfegio Music Pare, with a sample of 30 respondents selected using purposive sampling. Data were collected through questionnaires using a 5-point Likert scale. The data analysis techniques included validity and reliability tests, multiple linear regression, and hypothesis testing. The results indicate that the implementation of the Job Creation Law has a positive and significant effect on employee performance (β = 0.312; p = 0.021). Work motivation also shows a positive and significant effect on employee performance (β = 0.476; p = 0.004). The coefficient of determination (R²) is 0.63, meaning that 63% of the variation in employee performance is explained by the implementation of the Job Creation Law and work motivation. Thus, it can be concluded that the combination of adaptive labor regulations and effective work motivation can improve individual performance in creative work environments such as CV Solfegio Music Pare.
Optimizing the Voice of Customer (VoC) Strategy through Agentic AI-Based Quality Control System Meilina, Restin; Santoso, Rachmad; Anam Al Manshur, Moh Syaiful
Jurnal MANDIRI: Ilmu Pengetahuan, Seni, dan Teknologi Vol 8 No 2: Desember 2024
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/mandiri.v8i2.332

Abstract

In today’s customer-driven industrial landscape, the ability of companies to align product quality with evolving customer expectations has become a critical success factor. This study proposes an integrative model that incorporates Voice of Customer (VoC) into a Quality Control (QC) system powered by Agentic Artificial Intelligence (AI). The system is designed to autonomously analyze customer feedback, adjust quality parameters, and execute improvements within the production process without human intervention. Using a quantitative approach, the study evaluates the effectiveness of the system through key strategic indicators such as customer satisfaction, cost efficiency, and marketing performance. The findings reveal that implementing Agentic AI in QC not only enhances product quality but also transforms QC into a data-driven marketing tool that is both proactive and adaptive. This model aligns with the vision of Industry 5.0, where technology and human-centric needs converge to enable continuous and intelligent quality improvement.
Innovation in Talent Management to Enhance Generation Z Retention and Performance Ramadian, Afzil; Meisyarani, Nara; Dewi, Sri Eka
Jurnal MANDIRI: Ilmu Pengetahuan, Seni, dan Teknologi Vol 8 No 2: Desember 2024
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/mandiri.v8i2.338

Abstract

The dynamic development of the labor market demands organizations to innovate in talent management, especially in adapting to the unique characteristics of Generation Z. This study aims to identify and analyze effective retention strategies for Generation Z employees in Indonesia. Using a Systematic Literature Review (SLR) method, this paper synthesizes relevant literature on talent management and employee retention. The findings indicate that innovative talent management—integrating digital technologies, flexible work arrangements, and inclusive organizational culture—is effective in enhancing retention and performance among Generation Z. Practical implications suggest that organizations must design adaptive retention policies aligned with business goals and generational expectations. This study contributes insights into human capital strategies in the digital era.
SWOT Analysis of the Muhammad Sholahuddin Albimawi Education Foundation, South Tangerang City Syamruddin Syamruddin; Jakariah Jakariah; Ahmad Yani Nasution
Jurnal MANDIRI: Ilmu Pengetahuan, Seni, dan Teknologi Vol 9 No 2: Desember 2025
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/mandiri.v9i2.383

Abstract

The purpose of this study is to observe and understand the internal and external conditions through the strengths, weaknesses, opportunities, and threats that exist at the Muhammad Sholahuddin Albimawi Education Foundation, South Tangerang City. This study uses a mixed method. While the data analysis techniques include SWOT Analysis, IFE Matrix Analysis, EFE Matrix Analysis, IE Matrix Analysis, SWOT Matrix, and SWOT Analysis Diagram. The results of the study show that in the IFE Matrix the strengths and weaknesses have a total score of 3.34. Then in the EFE Matrix the opportunities and threats have a total score of 3.09. Based on the IE Matrix, the company's position is in cell I (Strong) where it shows the appropriate strategy is to grow and develop (growth and build). This means that this strategy is adjusted to the strengths of the internal side of the foundation to take advantage of the right opportunities to gain benefits for the foundation. While in the SWOT Matrix using the SO, WO, ST, and WT formulas, twelve strategies are obtained. The results of the SWOT Analysis Diagram show that the company is in quadrant II, namely carrying out a product diversification strategy.
Analysis of Price and Healthy Food Packaging Information on Purchasing Behavior through Customer Satisfaction Nuzul Inas Nabila; Aida Sari; Risda Marvinita; Tazkiyah Sakinah; Nyimas Latifah Azzahra
Jurnal MANDIRI: Ilmu Pengetahuan, Seni, dan Teknologi Vol 9 No 2: Desember 2025
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/mandiri.v9i2.382

Abstract

This study analyses the effect of price and product information on healthy food packaging on consumer purchasing behaviour, with customer satisfaction as a mediating variable. Changes in consumer behaviour are triggered by easy access to information, increased awareness of quality of life, and social and cultural factors. Using a quantitative approach with PLS analysis, this study involved healthy food consumers as respondents. The results show that price and packaging information have a significant impact on purchasing behaviour, both directly and through their effect on customer satisfaction. These findings emphasise the importance of product communication strategies and appropriate pricing to increase satisfaction and encourage purchasing decisions in an increasingly competitive healthy food market.
Education Level and Achievement Motivation Mediated by Job Satisfaction in Developing Nurses Performance at Moh. Ridwan Meuraksa General Hospital Yohanes Ferry Cahaya; Herni Pujiati; Santi Dwi Jayanti; Annathasia Puji Erasashanti; Theresia Oktavia Sadipung
Jurnal MANDIRI: Ilmu Pengetahuan, Seni, dan Teknologi Vol 9 No 2: Desember 2025
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/mandiri.v9i2.344

Abstract

Nursing performance remains critical to quality healthcare delivery, yet the mechanisms through which education level and achievement motivation influence performance outcomes remain understudied. This study examines the mediating role of job satisfaction in the relationships between education level, achievement motivation, and nurse performance at Moh. Ridwan General Hospital, Meuraksa. A cross-sectional study was conducted with 250 nurses using Smart PLS-SEM analysis. Data were collected through validated questionnaires measuring education level, achievement motivation, job satisfaction, and performance. Education level significantly influenced both job satisfaction and performance. Achievement motivation demonstrated strong positive effects on job satisfaction and performance. Job satisfaction partially mediated the relationships between education level and performance, and between achievement motivation and performance. The findings emphasize the importance of developing educational pathways and motivational programs while fostering job satisfaction to enhance nursing performance in hospital settings.
Building Occupational Health and Safety Culture for the RSG-GAS Nuclear Facility at BRIN Serpong Umi Rusilowati; Hamsinah B.; Ridwan Taufik Hidayat; Taswanda Taryo
Jurnal MANDIRI: Ilmu Pengetahuan, Seni, dan Teknologi Vol 10 No 1: Juni 2026
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/mandiri.v10i1.400

Abstract

The 30 MW G.A. Siwabessy Multipurpose Reactor Facility (RSG-GAS) at BRIN Serpong is used for research, isotope production, and nuclear technology development and occupational health and safety (OHS) is a very important aspect of the facility. Although there has never been a nuclear accident at the RSG-GAS nuclear facility, to anticipate this, the first study on the possibility of employees making errors at the RSG-GAS facility has been conducted. The aim of this research is to analyze the effectiveness of health, safety and culture of employees working at the Safety division of the reactor RSG-GAS. A mixed method approach with two main perspectives of the workforce and the Institution has been carried out. Data collection and empirical facts that demonstrate the urgency of implementing an OHS/K3 system have been implemented using mix-method. A study of workers' awareness, compliance, and perceptions of OHS implementation, including the application of SOPs in daily operations, was conducted. The results indicate that the effectiveness of OHS implementation at the RSG-GAS BRIN Serpong facility is currently mostly supported by the strength of the regulatory system. The OHS implementation going forward depends not only on adding regulations or improving safety technology, but also on strengthening safety culture consistent training, and a focused, sustainable management commitment. The good implementation of OHS at RGS-GAS BRIN Serpong then makes Indonesia a pioneer in implementing OHS, especially in ASEAN, because the RSG-GAS Reactor is currently the largest nuclear reactor in the Region.

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