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INDONESIA
Majalah Ilmiah Bijak
ISSN : 14110830     EISSN : 2621749X     DOI : -
The Bijak Journal is a scientific journal of Administrative Science Business, published by the Business Administration Studies Program Faculty of Administrative Sciences Institute of Social and Management Studies STIAMI. The Journal of Business Administration is published 2 (two) times a year, every March and September, which contains the results of the study of Business Administration Studies. This journal aims to disseminate the results of thought and scientific analysis in the field of Business Administration Sciences.
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Articles 28 Documents
Search results for , issue "Vol. 22 No. 1: March 2025" : 28 Documents clear
Leveraging Destination Image: The Impact of Integrated Marketing Communication on Visits to Penglipuran Village Widhiarini, Ni Made Ayu Natih; Yani, Ni Wayan Mega Sari Apri; Wirawan, Putu Eka
Majalah Ilmiah Bijak Vol. 22 No. 1: March 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v22i1.4321

Abstract

This study examines the role of Integrated Marketing Communication (IMC) and consumer behavior in influencing tourists' decisions to visit Penglipuran Tourism Village. This study also analyzes the moderating effect of destination image as a unique and sustainable Balinese traditional village. The results show that the implementation of effective IMC strategies, such as the use of social media and partnerships with educational institutions, as well as an understanding of consumer behavior, can increase the number of tourist visits. The destination image as a unique Balinese traditional village plays an important role in attracting tourists. The implications of this study provide recommendations for destination managers to develop more integrated marketing strategies.
The Use of Operating Cash Flow and Managerial Ownership Against Accounting Conservatism Nursita, Meta; Ratnasari, Fina; Handayani, Puspita
Majalah Ilmiah Bijak Vol. 22 No. 1: March 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v22i1.4503

Abstract

This study investigates the impact of operating cash flow and managerial ownership on accounting conservatism in the financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The research employs a purposive sampling method, with a sample size of 57 companies listed on the IDX within the specified period. The data analysis process includes descriptive statistical testing, multicollinearity testing, overall model testing, regression model feasibility testing, and hypothesis testing. Panel data regression analysis is the statistical method utilized in this research. The findings reveal that operating cash flow partially influences accounting conservatism, managerial ownership also has a partial effect on accounting conservatism, and collectively, both variables significantly impact accounting conservatism. The study aims to provide practical value, enabling businesses and the public to better understand the role of operating cash flow and managerial ownership in fostering accounting conservatism, particularly in companies listed on the IDX.
Exploring the Interplay: Tax Compliance, Financial Reporting Quality, and Auditor Competence - a Survey - Based Analysis Pangaribuan, Hisar; Sunarsi, Denok; Sihombing, Jenny; Saddam, Muhammad
Majalah Ilmiah Bijak Vol. 22 No. 1: March 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v22i1.4458

Abstract

This study investigates the impacts of auditor competence (AC) and auditor experience (AE) on tax compliance (TC) and financial reporting quality (FRQ). Employing a quantitative research methodology, the study collected data from 67 auditors in Jakarta using purposive random sampling. These auditors, with a minimum of one year of experience, responded to a structured questionnaire distributed via email and WhatsApp. The data analysis was conducted using Smart-PLS to evaluate relationships between AC, AE, TC, and FRQ. Findings revealed that AC significantly enhances both TC and the FRQ. AE also positively influences these outcomes, albeit its hypothesized role as a moderator in the relationship between AC and the auditing outcomes did not show significant effects. These results underline the importance of both AC and AE in achieving high standards in audits but suggest that the interaction between these factors is complex. The study emphasizes the need for targeted professional development that enhances both the depth of competence and the strategic application of experience. It highlights the importance of creating training programs that address specific skills and knowledge areas relevant to improving audit quality and compliance.  
Analysis of The Influence of Tiktok Social Media on Purchase Intention Mariam, Siti; Maratis, Jerry; Ramli, Abdul Haeba
Majalah Ilmiah Bijak Vol. 22 No. 1: March 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v22i1.4569

Abstract

TikTok social media initially the application provided entertainment through interesting videos, currently the TikTok application has launched its newest feature, namely e-commerce or online buying and selling transactions called TikTok shop live which facilitates the promotion process and can generate quite large profits. This study adopts a quantitative research method with a descriptive design. In this study it can be seen that electronic word of mouth, product quality, and brand image have an influence in creating purchase intention on Cushion products of the Somethinc, Maybelline, Skintific, Luxcrime, and Wardah brands. Managerial implications that can be taken for Cushion business actors to focus more on marketing strategies to improve product quality, build brand image, and utilize electronic word of mouth as a tool in influencing consumer purchasing decisions.
Analysis of Handling Problems on The Import Process for Performance Improvement (Case Study PT. Kumaitu Cargo) Komala, Aziza Leila; Julianto, Mohamad Dwi; Firdaus, Aji Matarrusdi; Fariqh, Redy Patrialis Ibnu
Majalah Ilmiah Bijak Vol. 22 No. 1: March 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v22i1.4418

Abstract

This research is motivated by problems that include Import Process / Documentation Errors, Delivery Delays, Miscommunication and Employee Attitudes. The purpose of this study is to analyze how to handle problems in the import process for performance improvement at PT Kumaitu Cargo, to analyze what obstacles PT Kumaitu Cargo faces in improving performance through handling problems in the import process, to analyze what efforts PT Kumaitu Cargo makes to improve performance through handling problems in the import process. This research uses a qualitative method with a descriptive approach, the research location is at PT Kumaitu Cargo, North Jakarta. This research data collection technique is by observation, interview and documentation. The results showed that PT Kumaitu Cargo has successfully handled problems in the import process by utilizing technology. Efforts made by PT Kumaitu Cargo to overcome these obstacles include replacing manual systems with automation to speed up the process and increase efficiency. HR development with continuous training, so that employees can adapt to new technologies and improve the quality of import processes. In addition, the company strives to improve efficiency by speeding up the clearance process at the port, improving worker professionalism, and utilizing technology to optimize the tracking of goods and ensure timely delivery.
The Impact of Profitability, Capital Intensity, and Firm Size on Tax Avoidance: Evidence from Indonesia’s Food and Beverage Sector (2020–2022) Haryanto, Lenawati; Ramadhanty, Fazrina
Majalah Ilmiah Bijak Vol. 22 No. 1: March 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v22i1.4608

Abstract

Differences in interests between taxpayers and the government give rise to tax avoidance by taxpayers, one of which is by exploiting loopholes in tax law. In Indonesia, the issue of tax avoidance is also of concern to the government and tax authorities, therefore this research is to provide an understanding of the factors that influence tax avoidance. This research aims to determine and analyze the influence of profitability, capital intensity and company size on tax avoidance. It is hoped that the results of this research can provide policy input that is relevant to the Indonesian tax context. The sample in this research is food and beverage sub-sector companies for the 2020–2022 period. The sample selection technique used the purposive sampling method to obtain a sample of 18 companies with 54 observation data. After outliers there were 49 data used as samples in this research. This test uses SPSS 25 software and data analysis uses multiple linear regression analysis. Suggestions for further research include adding other variables and expanding the research period. The results of this research show that profitability has a positive effect on tax avoidance, capital intensity has a positive effect on tax avoidance, and company size has a positive effect on tax avoidance.
Effective Strategies for Stakeholder Engagement in Business Sustainability: a Literature Study Yano, Yano Riksan; Arifin, Anton Ludfi; Perkasa, Didin Hikmah
Majalah Ilmiah Bijak Vol. 22 No. 1: March 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v22i1.4378

Abstract

Addressing global challenges such as climate change, resource depletion, and social inequality has prompted companies to adopt sustainable business practices, balancing economic goals with social and environmental responsibility. The study aims to explore strategies for effective stakeholder engagement in achieving business sustainability, by emphasizing the role of digital technology. Using qualitative descriptive methods, this study analyzes relevant literature from academic databases, critically synthesizing theory and practice to identify key strategies and challenges. The findings highlight the important role of digitalization in improving operational efficiency, transparency, and innovation. Technologies such as IoT, AI, and data analytics drive sustainable practices by improving decision-making, reducing environmental impact, and driving value creation. Examples from countries such as Singapore and Germany demonstrate the transformative potential of strategic digital integration. Along with that, stakeholder collaboration has emerged as essential to address various interests and promote accountability. Digital platforms facilitate better communication, enabling joint problem-solving and aligning business goals with the needs of society and the environment.
The Influence of Storage Layout and Material Handling Equipment on Distribution Timeliness in Cross-Docking Operations at PT. Serasi Logistics Indonesia Setiawan, Djoko Hendro; Rachmat Hidayat, Yusup; Suprayitno, Degdo
Majalah Ilmiah Bijak Vol. 22 No. 1: March 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v22i1.4445

Abstract

This study aims to analyze the influence of storage layout and the use of material handling equipment on the timeliness of distribution in the Crossdocking hub warehouse of PT. Serasi Logistics Indonesia. The main problem faced is inefficiency in the arrangement of the placement of goods and the handling of material equipment which causes delays in delivery, especially in the outbound process. Using a survey-based quantitative method, data was collected through a questionnaire involving respondents related to warehouse operations. Data analysis was carried out by multiple linear regression, t-test for partial significance, F-test for model significance, and determination coefficient (R ²) to measure the relationship between independent variables (storage layout and material handling equipment) and dependent variables (distribution timeliness). The results show that the storage layout and material handling equipment significantly affect the timeliness of distribution, both partially and simultaneously, with a strong contribution to distribution efficiency. The implications of this study highlight the importance of optimizing warehouse layouts and the use of more efficient material handling equipment in improving logistics performance, which can also be a reference for other Crossdocking warehouses.
The Influence of Learning Organization and Transformational Leadership on Employee Performance: Unveiling the Role of Job Satisfaction at UMARA Foundation Rusilowati, Umi; B., Hamsinah; Taryo, Taswanda; Sholihin, Dwi Rahmad
Majalah Ilmiah Bijak Vol. 22 No. 1: March 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v22i1.4582

Abstract

This research aims to analyze the influence of learning organizations and transformational leadership on employee performance through job satisfaction at the UMARA Foundation. The approach used is quantitative with census techniques, where all 300 employees were used as respondents. Data was collected using a questionnaire with a Likert scale, which was then analyzed using Stata MP17 software. Based on the results of the analysis, it can be concluded that learning organizations and transformational leadership have a significant positive influence on job satisfaction, which shows that learning in organizations and transformational leadership can increase employee job satisfaction. Meanwhile, although learning organizations have a significant effect on employee performance through job satisfaction, transformational leadership does not show a significant effect on employee performance. In addition, job satisfaction functions as a significant mediator in the relationship between learning organization and transformational leadership on employee performance. These results indicate that to improve employee performance, companies need to focus on efforts to increase employee job satisfaction, which in turn can encourage better performance. Overall, this research emphasizes the important role of learning organizations and transformational leadership in improving employee performance through increasing job satisfaction. The suggestion that must be made is that the UMARA foundation needs to strive to improve aspects related to job satisfaction, such as, satisfaction with rewards, promotion opportunities, relationships with superiors and co-workers.
Enhancing Marine Tourism Management as a Blue Economy Strategy to Boost Community Welfare in Jayapura City, Papua Province Nasim, Eman Sulaiman
Majalah Ilmiah Bijak Vol. 22 No. 1: March 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v22i1.4574

Abstract

This research aims to explore marine tourism management as a blue economy strategy in improving community welfare in Jayapura City, Papua Province. The research used qualitative methods with observation, in-depth interviews, and documentation. The results show that the potential for marine tourism in Jayapura includes 19 beach locations, such as Base G Beach and Hamadi Beach, which can become leading destinations. However, major challenges are faced, including legal uncertainty regarding land ownership, lack of public transportation infrastructure, and low quality of human resources in the tourism sector. Social factors such as the liquor culture and unsupportive behavior of local communities are also obstacles. The Jayapura City Government's efforts through human resource training, facility development, and promotion have not been successful in fully increasing tourist arrivals or the tourism sector's contribution to Regional Original Revenue (PAD). The contribution of this sector is still less than 3% to PAD. This study recommends the application of the Pentahelix collaboration model, which involves government, industry, academia, community and media, to optimize marine tourism management. In addition, the development of community-based homestays through collaboration with platforms such as Traveloka and AirBnB can increase destination attractiveness. With a more inclusive and sustainable strategy, marine tourism in Jayapura City has great potential to improve community welfare and drive local economic growth.

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