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Erna Andajani
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INDONESIA
MABIS: Manajemen dan Bisnis
Published by Universitas Surabaya
ISSN : 14123789     EISSN : 24771783     DOI : http://dx.doi.org/10.24123
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Manajemen & Bisnis (MABIS) is an open access journal with ISSN 1412-3789 and e-ISSN 2477-1783. The editorial board invites authors and experts to publish and share their ideas through scientific and empirical research in the field of Management and Business. The major objective of the publication is to improve theories, concepts, and practices in the field of management and business. The dissemination of research will enable young researchers, and practitioners to present and share their scientific empirical findings. We are going to be a bridge between theories and practices in management and business.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 3 Documents
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Search results for , issue "Vol 24, No 1 (2025): Vol 24, No 1 (2025): March 2025" : 3 Documents clear
Developing Readiness for Change Through Digital Leadership to Accelerate Digital Transformation MSMEs Seaweed Wijaya, Andreas
Manajemen dan Bisnis Vol 24, No 1 (2025): Vol 24, No 1 (2025): March 2025
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v24i1.829

Abstract

The seaweed bussiness in Indonesia has significant potential to strengthen the national economy. However, in the development of its business, downstream processing has rarely transformed digitally, despite the increasing advancement of digital platforms. Human resource factors hinder this transformation, such as digital skills and literacy, which make people reluctant to change. Therefore, this study will examine the theory of Planned Organizational Change Models in developing change readiness behavior. The research method uses a quantitative approach by distributing questionnaires with a Likert scale of 1-5. The sample in this study consists of workers in the marine industry from small and medium-sized enterprises, totaling 182 people in South Sulawesi, using purposive sampling techniques. The criteria for selecting the sample are units with employees who have been working for at least three years, ensuring they understand the workflow and have a perception of digital transformation. The collected data is processed using SmartPLS. The results of this study show that there is an influence of digital leadership on readiness to change, as well as readiness to change on commitment and behavior supporting change. Therefore, readiness to change is crucial in supporting the success of the transformation.
Assessing Financial Risks at PT Pertamina: Insights from Monte Carlo and Altman Z-Score Hidayatullah, Syarif; Shidqiyyah, Nuhaa Salsabila; Pratama, Maheza Fiko; Fauziah, Dian Ayu; Nuraini, Ulfa Siti
Manajemen dan Bisnis Vol 24, No 1 (2025): Vol 24, No 1 (2025): March 2025
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v24i1.864

Abstract

Pandemi COVID-19 menyebabkan penurunan permintaan dan pasokan BBM yang signifikan, dengan harga minyak PT Pertamina turun menjadi USD 20 per barel pada tahun 2020. Mengingat situasi tersebut, penelitian ini menganalisis manajemen risiko keuangan PT Pertamina dari tahun 2012 hingga 2023, menggunakan simulasi Monte Carlo, analisis sensitivitas, dan model regresi untuk mengevaluasi dampak berbagai risiko terhadap indikator keuangan seperti total pendapatan, ROA, ROE, NPM, dan EBIT. Simulasi Monte Carlo menunjukkan fluktuasi laba bersih yang cukup besar karena volatilitas harga minyak dan perubahan nilai tukar. Analisis sensitivitas mengidentifikasi risiko operasional sebagai hal yang penting bagi keberlanjutan keuangan, sementara risiko pasar positif dalam kondisi tertentu. Analisis regresi menunjukkan bahwa fluktuasi nilai tukar secara signifikan berdampak pada Total Pendapatan, tetapi harga minyak memiliki efek minimal pada ROA dan ROE. Analisis Altman Z-Score mengungkapkan tren kesehatan keuangan yang menurun, terutama antara tahun 2016 dan 2020, dengan peningkatan risiko kebangkrutan. Meskipun PT Pertamina mengalami pemulihan pada 2021-2023, PT Pertamina tetap berada di zona berisiko tinggi, membutuhkan langkah-langkah strategis seperti diversifikasi bisnis, optimalisasi rantai pasokan, dan kebijakan nilai tukar proaktif untuk memastikan stabilitas jangka panjang.
Tax administration and national economic sustainability NURUDEEN, ABDULFATAI OLANREWAJU; Onifade, Hakeem O.; Siyanbola, Trimisiu. Tunji; Ojurongbe, Jubril O.
Manajemen dan Bisnis Vol 24, No 1 (2025): Vol 24, No 1 (2025): March 2025
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v24i1.851

Abstract

Despite the abundance of natural deposits and active participation in the global digital economic market, Nigeria continued to borrow finance her annual budget. It is obvious that non oil income of Nigeria, inclusive of taxes is at depleted level. This study therefore appraises the effect of digital tax, tax administration and tax legal frameworks on sustainable economic development in Nigeria conceptually. The study concluded that digital tax and tax administration have effects on attainment of sustainable economic development in Nigeria. The study recommends that the FIRS, with required resources, should ensure efficient operations, while the federal government should review the legal and technical capacity of the FIRS in line with the requirement to combat digital tax evasion and enhance optimum compliance to achieve a sustainable economic development.   

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