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Contact Name
maulidyah amalina rizqi
Contact Email
maulidyah@umg.ac.id
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manajerialumg@gmail.com
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Kab. gresik,
Jawa timur
INDONESIA
Jurnal Manajerial
ISSN : 23548592     EISSN : 26215055     DOI : -
Core Subject : Science,
The Managerial Journal is published by Management Department, Faculty of Economics and Business University of Muhammadiyah Gresik, twice a year in January and Juli. The purpose of this journal is to facilitate scientists, researchers and practitioners to publish original research articles or article reviews. The article essentially contains topics on Business Management, Financial Management, Operational Management, Human Resource Management, Marketing Management and Entrepreneurship.
Arjuna Subject : -
Articles 281 Documents
The Influence of Morality, Religiosity, and Employee Integrity on Financial Management Fraud in the Labuhan Batu Regency Government Nabila Rizki Erjani; Nurlaila Nurlaila; Isnaini Harahap
Jurnal Manajerial Vol. 13 No. 01 (2026): Jurnal Manajerial
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jurnalmanajerial.v13i01.11163

Abstract

Background – The increasing prevalence of fraud cases in various government institutions, including the embezzlement of shop rental funds, cooking oil corruption, and bribery in the P3K recruitment process, indicates that fraud remains a serious issue that threatens the integrity of pubFlic institutions. Aim – The aim of this research is to empirically investigate the influence of morality, religiosity, and employee integrity on financial management fraud within the Government of Labuhan Batu Regency. Design / methodology / approach – This study involved 60 employees of the Labuhan Batu Regency Government. Data were collected through questionnaires and analyzed using classical assumption tests, hypothesis testing, and multiple regression analysis. Findings – The results show that morality, religiosity, and employee integrity each have a significant effect on financial management fraud. Higher levels of morality, religiosity, and integrity are associated with a lower tendency to engage in fraudulent behavior. Simultaneous testing confirms that these three variables jointly influence financial management fraud. Conclusion - Organizations are encouraged to strengthen ethical awareness by promoting moral values, reinforcing religiosity, and cultivating employee integrity to minimize the risk of financial management fraud Research implication – These findings indicate that morality, religiosity, and employee integrity play a crucial role in influencing the occurrence of fraud in government financial management. Limitations – This study is limited by its small sample size and narrow scope, as it only involves respondents from a single institution, namely the Government of Labuhan Batu Regency. Consequently, the findings may have limited generalizability to other government institutions with different organizational characteristics.
Determinasi E-WOM Terhadap Reputasi Merek dan Kinerja Bisnis pada Ekosistem Social Commerce Fitri Yutika
Jurnal Manajerial Vol. 13 No. 01 (2026): Jurnal Manajerial
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jurnalmanajerial.v13i01.11202

Abstract

Background – The emergence of TikTok Shop has shifted consumer trust from formal ads to peer-driven validation through Electronic Word of Mouth (e-WOM). Understanding this digital phenomenon is crucial as reputation now stems from continuous social interactions. Aim – This study analyzes e-WOM's influence on Brand Reputation and Business Performance within TikTok Shop using Resource-Based View (RBV) and Marketing Productivity theories. Methodology – A quantitative approach using SEM-PLS was applied to data from 155 active TikTok Shop users, predominantly Gen Z (63%), collected via purposive sampling. Findings – The analysis reveals that e-WOM has a positive and significant impact on Brand Reputation and Business Performance. These results confirm that digital validation serves as a primary trust signal that builds brand equity before driving economic outcomes. This evidence proves that in social commerce, reputation acts as a strategic gateway to market growth and long-term customer loyalty. Conclusion - This study concludes that e-WOM is the most dominant determinant of brand reputation within the TikTok Shop ecosystem. The high correlation between e-WOM and reputation suggests that for Gen Z, peer-driven credibility is more influential than formal advertising. Therefore, achieving a strong digital reputation through organic social interaction is a mandatory prerequisite for optimizing business performance in the social commerce era. Research implication – Theoretically, it reinforces digital reputation as a strategic intangible asset. Managerially, businesses must prioritize "authenticity over formality" in affiliate content and implement real-time sentiment management to maintain relationship quality with the dominant Gen Z market.   Limitations – This research is limited by its focus on a single platform (TikTok Shop) and a specific demographic (mostly students). Future studies should explore cross-platform dynamics and include additional variables such as FOMO or Price Sensitivity to broaden the understanding of business performance drivers.
Optimalisasi Kinerja: Stres Kerja, Kualitas Kehidupan Kerja dan Work-Life Balance dengan Mediasi Kepuasan Kerja pada Tenaga Kependidikan Unimus Khusna Rakhmatika Putri; Edy Purwanto
Jurnal Manajerial Vol. 13 No. 01 (2026): Jurnal Manajerial
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jurnalmanajerial.v13i01.11229

Abstract

Background –In order to compete both domestically and globally, universities must enhance the caliber of their institutions and the effectiveness of their human resources due to the advancement of science and technology in the globalization period, especially in the context of Society 5.0. The success of academic services and the accomplishment of institutional objectives are strategically supported by educational staff. Aim – This study aims to analyze the effect of work stress, quality of Work-Life, and work-life balance on employee performance, with job satisfaction as a mediating variable. Design / methodology / approach – A total sample of 52 Unimus academic staff members provided quantitative data for the study. Likert scale-based questionnaires were employed in data collection methods.  Structural Equation Model-Partial Least Squares (SEM-PLS) was the data analysis method used. Findings – Employee performance is not positively impacted by the three research variables—work stress, work-life balance, and quality of work-life. On the other hand, job satisfaction is positively correlated with work-life balance and work stress, which are negatively correlated with job satisfaction. In the meantime, employee performance is positively impacted by job satisfaction. The quality of work-life has a favorable impact on employee performance through the mediation of job satisfaction, while work stress and work-life balance do not have a good influence on employee performance. Conclusion - This study shows that an employee's performance in a work environment cannot always be determined by the variables commonly used in various studies, such as job stress, quality of work-life, and work-life balance. This is because not all individuals can be accurately measured using questionnaires related to the variables of job stress level, quality of work-life, work-life balance, job satisfaction, and performance. Research implication – This finding reinforces human resource management studies by emphasizing the importance of employee well-being and psychological conditions in improving performance.   Limitations – This study focused only on Unimus academic staff, so the results cannot be generalized to all Unimus teaching staff.
Analisis Media Sosial, Content Marketing Dan E-Wom Marketing Terhadap Keputusan Pembelian Pada UMKM Ritel di Desa Cikeas Udik – Bogor Syamsudin Baharsyah; Rizky Muyasar
Jurnal Manajerial Vol. 13 No. 02 (2026): Jurnal Manajerial
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jurnalmanajerial.v13i02.11258

Abstract

Background – Social Media, Content Marketing, and e-WOM Marketing are factors that influence purchasing decisions. To prove the existence of this influence, this study was conducted with the aim of knowing and analyzing the role of Social Media, Content Marketing, and e-WOM Marketing simultaneously on purchasing decisions in retail MSMEs in Cikeas Udik Village, Bogor. This study was conducted in Cikeas Udik Village, Gunung Putri District, Bogor Regency, West Java Province, Indonesia by determining a number of respondents, namely consumers who make purchases at retail MSMEs. Aim – This study aims to determine how big the impact of Social Media, Content Marketing and e-WOM Marketing is on Purchasing Decisions in retail MSMEs in Cikeas Udik Village - Bogor. Design / methodology / approach – This study employed a non-probability approach with a purposive sampling technique. The analysis employed multivariate analysis with correlation or multiple regression. The sample size for this study was 46 respondents. The data collection method employed was to ask consumers who made purchases at retail MSMEs in Cikeas Udik Village to complete a questionnaire. Data were analyzed using SPSS version 26 for Windows. Findings – This research has produced findings including: Social Media, Content Marketing and e-WOM Marketing have influenced 58.4% of Purchasing Decisions in retail MSMEs in Cikeas Udik Village, Bogor. Conclusion - Based on the data analysis, it can be concluded that social media, content marketing, and e-WOM marketing have a positive and significant influence on purchasing decisions. Retail MSMEs in Cikeas Udik Village need to increase the role of social media, content marketing, and e-WOM marketing to increase the number of customers making purchasing decisions. Research implication – The research results are expected to describe objective conditions and produce accurate data. This can then serve as a guide for retail MSMEs to increase revenue and develop their businesses. Limitations – The limitation in this research is that it is part of a digital marketing strategy with the strategy of the role of social media, content marketing and e-WOM marketing being the main focus of the discussion, which is collaborated with purchasing decisions.
Kesiapan Kerja Penyandang Disabilitas: Dampak Dukungan Sosial dan Motivasi Melalui Employability Skill Nur Cahyadi
Jurnal Manajerial Vol. 13 No. 01 (2026): Jurnal Manajerial
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jurnalmanajerial.v13i01.11286

Abstract

Background – People with disabilities still face various barriers in entering the workforce, especially those related to work readiness. Low work readiness is not only influenced by individual limitations, but also by environmental factors such as social support and psychological factors such as motivation. However, empirical studies that integrate the role of social support and motivation on work readiness through employability skills are still limited, especially from the perspective of inclusive human resource management. Aim – This study aims to analyze the influence of social support and motivation on the work readiness of persons with disabilities through employability skills as an intervening variable. Design / methodology / approach – This study uses a quantitative approach with a survey method. Data were collected through questionnaires administered to 64 people with physical disabilities in Gresik Regency, who were selected using purposive sampling. Data analysis was performed using Partial Least Squares (PLS)-based Structural Equation. Findings – The results show that social support has a positive and significant effect on employability skills. Conversely, motivation does not have a significant effect on employability skills. Employability skills also do not have a significant effect on work readiness. In addition, employability skills are not proven to mediate the influence of social support or motivation on the work readiness of persons with disabilities. Conclusion - This study shows that social support plays an important role in improving the employability skills of people with disabilities. Support from family, community, and the surrounding environment has been proven to encourage the development of work skills. Conversely, motivation does not have a significant effect on employability skills, meaning that internal motivation alone is not enough to improve work skills without adequate environmental support. In addition, employability skills also do not have a significant effect on work readiness, indicating that possessing work skills does not directly reflect readiness to enter the workforce. This study also found that employability skills do not mediate the influence of social support or motivation on work readiness. Thus, the work readiness of persons with disabilities is influenced by factors other than individual skills and motivation, such as labor market conditions and an inclusive work environment. Research implication – The findings of this study imply that improving the employability of persons with disabilities requires more than just strengthening individual motivation and skills; it also requires strong social support and an inclusive employment environment and policy. This study enriches the field of human resource management by emphasizing the importance of a holistic approach to managing the workforce of persons with disabilities. Limitations – This study is limited to people with physical disabilities in one research area with a relatively small sample size, so the results cannot be generalized broadly.
Company Expenses Allocation to Product Category with Enterprise Resource Planning (ERP) Category Algorithms Micky Prathama; Octa Nilam Lukkita Aga
Jurnal Manajerial Vol. 13 No. 02 (2026): Jurnal Manajerial
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jurnalmanajerial.v13i02.11306

Abstract

Background – Accurate allocation of indirect expenses remains a critical managerial challenge in fast-moving consumer goods (FMCG) companies, particularly in the toiletries sector, which operates across numerous product categories and market areas. Conventional manual allocation practices are often time-consuming, rely heavily on subjective judgment, and may slow down the decision-making process. Recent developments in enterprise resource planning (ERP) systems offer opportunities to integrate algorithm-based allocation approaches, enabling more accurate and timely profitability analysis. Aim – This study aims to develop and evaluate an ERP-embedded Category Allocation Algorithm to improve the accuracy, efficiency, and managerial usefulness of indirect cost allocation within a large Indonesian toiletries manufacturing company. Design / methodology / approach – Using a design science research approach combined with a single-case study, this research utilizes actual ERP transaction data from May 2023. The dataset covers IDR 188.2 billion in sales (67% domestic and 33% export) and IDR 36.0 billion in indirect expenses distributed across 397 general ledger sub-accounts. The allocation algorithm was constructed based on predefined product-category patterns and market-area rules and implemented through ERP Business Objects reporting. Evaluation was conducted based on allocation accuracy, processing efficiency, and the usefulness of managerial insights generated. Findings – The results demonstrate that indirect expenses were automatically and transparently allocated across more than 25 product categories, generating detailed category-level Profit and Loss reports. Compared to manual methods, the ERP-based approach improved allocation accuracy, reduced processing time from several days to minutes, and enabled near-real-time profitability reporting. Conclusion – This study shows that integrating a Category Allocation Algorithm into an ERP system can improve the accuracy, efficiency, and transparency of indirect cost allocation in the FMCG toiletries industry. The embedded ERP approach reduces time spent on manual processing and enables automated profitability reporting at the category level, supporting more data-driven managerial decision-making. Research implication – This study contributes to the literature on management accounting and information systems by demonstrating how algorithmic cost allocation can be systematically embedded within ERP environments. The findings offer a scalable solution for FMCG companies seeking greater cost transparency, shorter reporting cycles, and data-driven strategic decision-making. Limitations – The study is limited to one company and a one-month observation period. Future research can extend the model to multiple firms, longer time horizons, or different sub-sectors of FMCG, to increase generalisability.
Explanasi Kualitas Layanan Melalui Kompetensi Dinamis Untuk Meningkatkan Keputusan Pembelian Pada Ritel Skala Mikro Feti Fatimah; Wenny Murtalining Tyas; Fahmy Muhammad Ulviano Putra
Jurnal Manajerial Vol. 13 No. 02 (2026): Jurnal Manajerial
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jurnalmanajerial.v13i02.11349

Abstract

Background – Micro-scale retailers need innovative solutions to face competition from modern retailers. Explanations for improving retail service quality are necessary, as retaining existing customers is more efficient than acquiring new ones. Aim – Analyze the role of dynamic competency in mediating the relationship between service quality and purchasing decisions in micro-scale retail in developing countries. Design / methodology / approach – This study aims to analyze the role of dynamic competence as a mediator in the relationship between service quality and purchasing decisions in micro-scale retail in developing countries. The population of this study was micro-scale retail consumers in Jember Regency. The sample was drawn using probability sampling with a sample size of 600 respondents. Findings – Service quality has a positive and significant effect on dynamic competence. Service quality has a positive but insignificant effect on purchasing decisions. Dynamic competence has a positive and significant effect on purchasing decisions. Dynamic competence acts as an intervening factor in the relationship between service quality and purchasing decisions. Conclusion – Micro-scale retail must provide friendly and prompt service and ensure that this service translates into a tangible competitive advantage. Without increased competency, service quality alone is insufficient to significantly influence customer purchasing decisions Research implication – This research makes an important theoretical contribution to micro-scale retail, namely that service quality has a significant positive effect on dynamic competency. Practical implications for micro-scale retailers are that service quality plays a crucial role in building dynamic competency, such as the ability to understand customer needs, handle complaints, and customize services. Micro-scale retailers need innovative solutions to face competition from modern retailers. Dynamic competency can be an effective strategy for adapting and optimizing resources. Limitations – This analysis is limited to micro-scale retail in Jember district.
Pengaruh Transformasi Digital, Stres Kerja dan Work-Life Balance Terhadap Kinerja Tenaga Kependidikan: Peran Mediasi Keterlibatan Karyawan FIKKES UNIMUS Ndari Puryanti; Edy Purwanto
Jurnal Manajerial Vol. 13 No. 02 (2026): Jurnal Manajerial
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jurnalmanajerial.v13i02.11464

Abstract

Background – The rapid integration of digital technology and high-pressure environments in healthcare education necessitates a deeper understanding of how these factors influence staff productivity. This study examines the impact of digital transformation, work-related stress, and work-life balance on employee performance, specifically exploring the mediating role of employee engagement. Aim – This study aims to examine the effects of digital transformation, work stress, and work-life balance on employee performance, with employee engagement as a mediating variable among academic staff at the Faculty of Health Sciences (FIKKES), Universitas Muhammadiyah Semarang. Design / methodology / approach – Using a quantitative approach, data were collected from 58 educational staff members at the Faculty of Health Sciences, UNIMUS, using a total sampling (saturated sample) technique. The structural model was analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0 Findings – The results indicate that digital transformation, job stress, and work-life balance have a significant direct effect on employee performance. In addition, employee engagement also has a significant direct effect on employee performance. Furthermore, employee engagement mediates the relationship between job stress and employee performance, but does not mediate the relationship between digital transformation and employee performance, nor between work-life balance and employee performance. Conclusion – This study highlights a "challenge stressor" phenomenon where stress, when managed through engagement, can actually enhance performance in a healthcare academic setting. However, digital transformation improves performance directly through operational efficiency rather than emotional engagement. These findings suggest that institutions should focus on technical optimization and stress management to maintain high administrative standards Research implication – This study contributes to the development of human resource management literature by providing empirical evidence on the relationships between digital transformation, work stress, work-life balance, and employee performance, with employee engagement as a mediating variable. The findings enrich the understanding of how organizational and psychological factors interact in influencing employee performance, particularly in the context of higher education institutions. Limitations – This study focused only on academic staff at the Fikkes Unimus, within a specific research period. Therefore, the findings may not be generalizable to other organizational contexts or different time periods.
Digital Transformation of BMT Sunan Drajat Through Sharia Fintech in the Perspective of Maqasid Al-Shariah Nur Zahrotul Laily; Nafidatun Nikmah; Akhmad Sirojudin Munir
Jurnal Manajerial Vol. 13 No. 02 (2026): Jurnal Manajerial
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jurnalmanajerial.v13i02.11478

Abstract

Background – The rapid development of financial technology has driven Islamic financial institutions to adopt digital systems while maintaining compliance with Maqasid al-Shariah. However, studies evaluating Sharia fintech from a Maqasid perspective remain limited. Aim – This study analyzes the digital transformation of BMT Sunan Drajat Lamongan through Sharia fintech based on Maqasid al-Shariah. Design / methodology / approach – A qualitative approach was employed using interviews, observation, and documentation, analyzed through the Miles and Huberman interactive model. Findings – The results show that BMT Sunan Drajat has successfully integrated Sharia fintech with Maqasid al-Shariah. Hifz al-mal is implemented through real asset–based fund management, hifz al-din through strict Sharia compliance, and social welfare (maslahah) through community empowerment and accessible microfinancing. Digital services enhance financial inclusion, transparency, and operational efficiency. However, challenges remain in limited digital adoption among elderly members and infrastructure constraints. Conclusion – The digital transformation of BMT Sunan Drajat aligns with Maqasid al-Shariah and supports sustainable financial inclusion and social welfare. Research implication – The study provides practical recommendations for Islamic microfinance institutions to strengthen asset-based financing, digital transparency, and financial literacy while enhancing regulatory support and technological capacity. Limitations – The study is limited by the number of informants and the relatively low usage of digital services among members.
Penerapan Manajemen Risiko dan Antisipasi Fluktuasi Nilai Tukar Terhadap Keberlangsungan Bisnis Pada UMKM Sektor Fashion di Kabupaten Bandung Muhammad Nazwa Maurifa; Dwi Urip Wardoyo
Jurnal Manajerial Vol. 13 No. 02 (2026): Jurnal Manajerial
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jurnalmanajerial.v13i02.11480

Abstract

Background – This research is motivated by the important role of Micro, Small, and Medium Enterprises (MSMEs), particularly the fashion sector, in supporting regional economic growth such as Bandung Regency. In running their businesses, MSMEs face various challenges that can impact business continuity, both from internal and external factors. One crucial internal factor is the ability of business actors to manage risks effectively through the implementation of risk management. Meanwhile, from the external side, fluctuations in the rupiah exchange rate also have the potential to impact business stability, especially for MSMEs that depend on imported raw materials. However, not all MSMEs have the same level of sensitivity to exchange rate changes, especially for businesses oriented towards the domestic market. This condition encourages the need for a more in-depth study of the influence of risk management and anticipation of exchange rate fluctuations on MSME business continuity. Aim – Based on this background, this study aims to analyze the influence of risk management on the sustainability of MSME businesses in the fashion sector, examine the influence of anticipating fluctuations in the rupiah exchange rate on business sustainability, and test the influence of both variables simultaneously on the sustainability of MSME businesses in Bandung Regency. Design / methodology / approach – This research employed a quantitative approach with a survey method. Data were collected through questionnaires distributed to 35 respondents, representing MSMEs in the fashion sector in Bandung Regency. The data were then analyzed using validity, reliability, normality, and multiple linear regression analysis using SPSS software. This approach was chosen to obtain an empirical picture of the relationships between variables in a measurable and objective manner. Findings – The results of the study indicate that the research instrument is valid and reliable, and the data are normally distributed. Partially, risk management has a positive and significant effect on business sustainability, meaning that better risk management increases the likelihood of business survival. Conversely, anticipation of exchange rate fluctuations does not have a significant effect. However, both variables simultaneously influence business sustainability, and most of the variation in business sustainability can be explained by both. These findings indicate that risk management is a key factor that MSMEs need to prioritize in maintaining business sustainability. Meanwhile, exchange rate fluctuations have not been a primary concern, especially for MSMEs focused on the domestic market. Therefore, improving risk management capabilities is a crucial strategic step for business sustainability. Conclusion - This study concludes that risk management plays a crucial role and is a key factor in determining the business sustainability of MSMEs in the fashion sector. Meanwhile, anticipating rupiah exchange rate fluctuations has not shown a significant partial impact, particularly for MSMEs focused on the domestic market. However, both variables collectively contribute to business sustainability. Therefore, strengthening risk management is a key strategy that MSMEs need to prioritize to maintain stability and prevent business disruption. Research implication – The implications of this study indicate that risk management is a key factor that MSMEs need to consider in maintaining business continuity. Therefore, business actors are advised to increase their capacity to manage risk, both financially, operationally, and market-based. For the government and policymakers, the results of this study can serve as a basis for designing MSME development programs that emphasize strengthening risk management. Theoretically, these findings also reinforce the view that internal factors have a more dominant influence than external factors in the context of MSMEs oriented towards the domestic market. Limitations – This study has several limitations. The relatively small number of respondents, 35, limits the generalizability of the results. Furthermore, this study focused solely on MSMEs in the fashion sector in Bandung Regency, so the results may not be applicable to other sectors or regions. The variables used were also limited to risk management and rupiah exchange rate fluctuations, thus not including other potentially influential factors, such as innovation, digitalization, and access to capital. Furthermore, the use of a quantitative approach prevented this study from delving deeply into the behavioral aspects and strategies of MSME actors in dealing with business risks.