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HENGKI TAMANDO SIHOTANG
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Journal Of Management Science (JMAS)
Published by Institute of Computer Science
ISSN : -     EISSN : 26849747     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Ilmu Manajemen (JMAS) menawarkan analisis yang luas dan luas dari semua permukaan manajemen dan sains. Diterbitkan empat kali per tahun, ini memberikan penekanan pada kemahiran universal dalam metode vital, teknik, dan bidang penelitian. menyajikan kesempatan bagi pembaca untuk berbagi saling pengertian di seluruh jajaran bisnis dan manajemen keterampilan dan ilmu yang digunakan; mencakup semua bidang ilmu manajemen dari sistem ke aspek prakti. studi kasus dan meliput isu-isu penting terbaru. Jurnal Ilmu Manajemen (JMAS) meliputi bidang: Akuntansi, Pengantar keuangan, Operasi dan manajemen Informasi, manajemen sumber daya manusia, Pengantar pemasaran, Ekonomi Mikro, Perilaku Organisasi, Hukum Bisnis, Manajemen Strategis, Ekonomi Manajerial, Strategi dan Manajemen Bank, Kewirausahaan , Pengantar Bisnis Internasional, Kepemimpinan, Manajemen Kualitas, Pemasaran, Manajemen Rantai Pasokan, Perbankan, Keuangan dan Akuntansi, Sumber Daya Manusia.
Arjuna Subject : -
Articles 405 Documents
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The impact of workload and external locus of control on premature sign off audit mediated by emotional intelligence Tatia, Tatia; Irdhayanti, Efa; Rosnani, Titik
Junal Ilmu Manajemen Vol 8 No 1 (2025): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v8i1.588

Abstract

Auditors must be professionally responsible for clients completing their duties to produce audit reports because of the magnitude of client demands for the work performed by auditors. Inappropriate time pressures cause auditors to create work that is not optimal and cause auditors to take dysfunctional actions. This action can occur for many reasons, one of which is due to the high workload and the influence from within the auditor himself. Therefore, auditors must have high emotional intelligence to prevent this from happening. This study aims to ascertain and test the effect of workload and external locus of control on premature sign-off audits with emotional intelligence as a mediator. The population in this study are auditors with domiciles in West Kalimantan; the criteria are auditors who work actively in public accounting firms, companies, and government agencies. Data acquisition requires a sample of 74 auditors. Partial Least Square (PLS) is used to analyze data using the SmartPLS version 4 analysis tool.
Financial literacy and financial technology on the personal finance behavior of generation z Perawati, Perawati; Juniwati, Juniwati; Malini, Helma; Azazi, Anwar; Mustika, Uray Ndaru
Junal Ilmu Manajemen Vol 8 No 1 (2025): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v8i1.589

Abstract

The Indonesian economy is experiencing significant expansion, driven by technological advancements, with financial literacy being crucial to enhancing understanding and financial education among Generation Z in West Kalimantan. The present research aims to examine the influence of financial literacy on the personal financial behavior of Generation Z, both directly and via lifestyle as a mediating variable, while also analyzing the direct impact of financial technology on their personal finances. This study employed a qualitative research technique utilizing a causal associative method, involving a sample of 247 respondents from Generation Z in West Kalimantan. Data were gathered via surveys and analyzed via structural equation modelling (SEM) with SmartPLS 4.0 software. Research findings indicate that financial literacy has a positive and significant influence on the personal finance behavior of Generation Z, with lifestyle serving as an effective mediator. The results underscore the significant of financial literacy and lifestyle in influencing improved financial behavior among Generation Z, with implications for developing more effective financial education programs.
Technology firm value: The role of intellectual capital, enterprise risk management, and sustainability reporting Anura, Dhea; Fahruna, Yulyanti; Azazi, Anwar; Malini, Helma; Syahputri, Anggraini
Junal Ilmu Manajemen Vol 8 No 1 (2025): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v8i1.590

Abstract

This study examines the impact of intellectual capital, enterprise risk management, and sustainability reporting on the value of technology firms listed on the Indonesia Stock Exchange. Furthermore, this study investigates the moderating effect of profitability on the relationships above. A purposive sampling technique was employed to select a sample of 20 technology companies. Secondary data was collected from 2021 to 2023, yielding 60 observations. Moderated regression analysis (MRA) within a panel data framework was adopted for data analysis in this study. The research findings indicate that only intellectual capital exhibits significant positive associations with firm value. Conversely, enterprise risk management and sustainability reporting do not substantially influence firm value. Profitability could not moderate the relationships between intellectual capital, sustainability reporting, and firm value. Nevertheless, it moderated the relationship between enterprise risk management and firm value. The implications of these findings are expected to enrich both the theoretical and practical knowledge of firm value.
Exploring job hopping in Indonesian generation z: Grit, perceived organizational support, and job satisfaction Aulia, Nurul; Daud, Ilzar; Marumpe, Dody Pratama
Junal Ilmu Manajemen Vol 8 No 1 (2025): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v8i1.591

Abstract

The phenomenon of job hopping is a challenge for organizations today, especially within the Generation Z workforce in Indonesia. This study aims to examine the effects of grit and perceived organizational support on job-hopping intentions, with job satisfaction as a mediating variable. A quantitative method was used to collect data through questionnaires distributed to 200 Generation Z employees working in Indonesian companies for less than two years. Data analysis was conducted using structural equation modeling (SEM) with AMOS 26 software. The results indicate that grit has a significant positive relationship with job hopping intentions, while perceived organizational support shows a significant negative relationship with job hopping intentions. Additionally, job satisfaction mediates the relationship between grit, perceived organizational support, and job hopping intentions. These findings provide insights for organizations on how to increase job satisfaction and organizational support to reduce the intention of Generation Z employees in Indonesia to change jobs.
Do perceived risk and perceived value impact the adoption of cashless system? Salomo, Oloan; Giriati, Giriati; Syahputri, Anggraini; Malini, Helma; Azazi, Anwar
Junal Ilmu Manajemen Vol 8 No 1 (2025): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v8i1.592

Abstract

For the modernization of society, the adoption of technology is needed. It is very important to understand the factors that influence society's behavior toward accepting cashless system technology. People make risks and benefits as decision-making materials. In this study, we use internal factors from the UTAUT model and the influence of perceived risk and perceived value as intervening variables on the intention to use cashless systems. To collect data, we distributed questionnaires online, resulting in 119 samples that we used for further tests. The results of this study indicate that effort expectancy and perceived value have a direct influence on the intention to use cashless systems, while performance expectancy and perceived risk do not. The results of the Sobel test show that performance expectancy and effort expectancy have an influence on the intention to use cashless systems with perceived value as an intervening variable. From these results, cashless system technology providers maximize benefits, especially in ease of use. The disadvantage of this study is that the number of samples is not too large.
Examining mobile game’s loyalty strategy: The case of honkai star rail Pamungkas, Angga Suda; Ramadania, Ramadania; Heriyadi, Heriyadi; Pebrianti, Wenny
Junal Ilmu Manajemen Vol 8 No 1 (2025): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v8i1.594

Abstract

The mobile gaming industry is experiencing exponential growth, as evidenced by its contribution of half the revenue to the global gaming market. Honkai Star Rail, a product of Mihoyo, has secured the prestigious position of Best Mobile Game Award in 2023. A year post-launch, Honkai Star Rail has maintained its status as a top-tier mobile game, consistently ranking among the top 15 grossing applications. The effectiveness of strategies implemented by game developers can significantly enhance customer loyalty and repurchase behaviour. This phenomenon underscores the dynamic nature of the mobile gaming sector. It highlights the critical role of strategic planning in sustaining market position and fostering consumer engagement in this highly competitive digital ecosystem. Therefore, this research examines whether the variables of In-game Reward, Flow Experience, and Content Marketing mediated by Customer Satisfaction can affect the player’s loyalty. Researchers use quantitative methods and S.P.S.S. and Amos 26 applications to process and test the data in this research process. Based on the data collected from 225 respondents from Indonesia, in-game rewards, flow experience, and content marketing significantly affect the loyalty of Honkai Star Rail’s players, with the mediating variable of satisfaction.
Exploring green finance, intellectual capital, and firm size's impact on firm value Agustina, Dela; Ramadania, Ramadania; Wendy, Wendy; Giriati, Giriati; Mustaruddin, Mustaruddin
Junal Ilmu Manajemen Vol 8 No 1 (2025): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v8i1.598

Abstract

This study aims to examine the impact of green finance, intellectual capital, and firm size on corporate value, utilizing financial performance as a mediating variable. The research is centered on companies listed in the Kompas 100 Index from 2020 to 2023, involving a sample of 50 firms. The analytical approach employed is panel data regression using the Random Effect Model, supplemented by the Sobel test to evaluate mediation effects. The results indicate that green finance, intellectual capital, and firm size positively and significantly affect financial performance. Furthermore, both green finance and intellectual capital significantly influence firm value, although green finance demonstrates a negative coefficient. The size of the firm and its financial results do not significantly impact its overall value. The Sobel test demonstrates that financial performance serves as a significant mediating factor in the relationship between the three independent variables and the firm's value. In summary, the research model explains 19.8% of the variation in firm value. These findings have important implications for developing corporate strategies aimed at increasing firm value through the cohesive management of environmental factors, intellectual capital, and financial performance.
Impact of psychological contract breach and ethical leadership on turnover intention: Emotional exhaustion as mediator Ivana, Priska Riafinola; Marumpe, Dody Pratama; Daud, Ilzar; Yakin, Ikram
Junal Ilmu Manajemen Vol 8 No 1 (2025): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v8i1.601

Abstract

This study analyses the influence of psychological contract breach and ethical leadership on employee Turnover Intention, with emotional exhaustion as a mediator, in the Indonesian state-owned banking sector, including Bank Mandiri, Bank Rakyat Indonesia (BRI), Bank Negara Indonesia (BNI), and Bank Tabungan Negara (BTN). The approach used is quantitative with associative methods, and data analysis using Structural Equation Modeling (SEM) with AMOS 26 software. Data were collected through a Google Form questionnaire with a Likert scale of 1-5 from 206 employees who met specific criteria: Respondents are Indonesian citizens, Respondents work at state-owned banks (Bank Mandiri, BRI, BNI, BTN) in Indonesia, Respondents are still actively working, and Respondents have a minimum work period of one year at the bank. The results showed that psychological contract breach significantly positively affects emotional exhaustion, which impacts Turnover Intention. On the other hand, ethical leadership was shown to affect emotional exhaustion and turnover intention significantly negatively. Although psychological contract breach does not significantly affect turnover intention, emotional exhaustion is a mediator, linking psychological contract breach and ethical leadership with turnover intention. This study provides insights for Indonesia's state-owned banking sector into the factors that influence employee turnover intention, as well as helping to develop more effective employee retention strategies, thereby enhancing workforce stability and, in turn, supporting economic growth through improved performance.
The role of human capital in enhancing organizational competitiveness: A literature review Rudihartati, Leny; Dwiono, Sugeng
Junal Ilmu Manajemen Vol 8 No 1 (2025): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v8i1.602

Abstract

This study seeks to investigate the impact of human capital on improving organizational competitiveness via innovation, efficiency, and organizational learning. In the realm of globalization and intensifying competition, human capital is recognized as a strategic asset that can enhance organizational performance. This study used a systematic literature review (SLR) methodology to identify critical components of human capital, including employee competencies and organizational learning, that substantially enhance creativity and operational efficiency. The research findings indicate that investing in staff competency development enhances productivity and fosters an environment conducive to creativity. Furthermore, organizational learning is essential for improving adaptability to market and technology shifts. This research finds various impediments, including insufficient investment in personnel development and difficulties in adapting to technological advances. This research recommends investing in training, fostering a learning culture, and establishing a transparent performance management system. This research underscores the vital importance of human capital in establishing sustainable competitiveness for firms in the current competitive landscape.
Impact of happiness at work and organizational culture on employee performance: Job satisfaction as mediation Winda, Hyasinta; Hasanudin, Hasanudin; Shalahuddin, Ahmad
Junal Ilmu Manajemen Vol 8 No 1 (2025): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v8i1.603

Abstract

This study examines the relationship between happiness at work and organizational culture of employee performance at the Pontianak City Regional Finance and Assets Agency (BKAD), with job satisfaction as a mediating variable. The quantitative technique used in this study was a census (saturated sample). surveyed everyone who worked at BKAD (Pontianak City Regional Finance and Assets Agency) in West Kalimantan. Data were analyzed using structural equation modeling (SEM) with SMART PLS 4.0 statistical software after 53 people were surveyed using a questionnaire. There is a statistically significant relationship between happiness at work and job satisfaction and performance, according to the findings of this study. Performance was not affected by organizational culture, but job satisfaction was. Furthermore, research has shown that happiness at work has a significant impact on employee performance. The significance of job satisfaction in improving employee performance is demonstrated by the fact that it mediates the relationship between happiness at work, organizational culture and performance.

Page 35 of 41 | Total Record : 405

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