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HENGKI TAMANDO SIHOTANG
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Journal Of Management Science (JMAS)
ISSN : -     EISSN : 26849747     DOI : -
Core Subject : Economy, Science,
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 419 Documents
Work autonomy, communication openness, and self-efficacy in driving individual innovation Hidayat, Ferry; Sherly, Sherly; Victor, Victor
Junal Ilmu Manajemen Vol 9 No 2 (2026): April: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

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Abstract

This study aims to analyze the effects of work autonomy, communication openness, and self-efficacy on individual innovation among employees of PT. Karya Bersama. Individual innovation plays a crucial role in enhancing organizational performance, as it contributes to the development of new ideas, improvement of work processes, and overall work quality. Therefore, understanding the factors that influence individual innovation is essential for organizations seeking to remain competitive. This research adopts a quantitative approach using a survey method, with data collected through structured questionnaires distributed to employees of PT. Karya Bersama. A total of 47 respondents were selected using a saturated sampling technique. The collected data were analyzed using multiple linear regression with the assistance of SPSS version 25. The results indicate that work autonomy has a positive and significant effect on individual innovation. Similarly, communication openness also shows a positive and significant influence on individual innovation. In contrast, self-efficacy does not have a significant effect on individual innovation. Furthermore, the simultaneous analysis reveals that all independent variables collectively influence individual innovation, with an adjusted R² value of 0.586, indicating that 58.6% of the variation in individual innovation is explained by the model. These findings suggest that enhancing individual innovation can be achieved by strengthening work autonomy and promoting open communication within the organization.
Sharia compliance in aqiqah digital transactions: A case study of Elsyifa Akikah SME Asyari, Mohamad Maula; Aditya, Mochammad Yana; Octaviano, Dicky
Junal Ilmu Manajemen Vol 9 No 2 (2026): April: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

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Abstract

The rapid development of digital technology has transformed transaction systems across business sectors, including religious services such as aqiqah. This study analyses Sharia principles implementation in the digital transaction system of Elsyifa Akikah SME using a qualitative case study design. Data were collected from 20 purposively-selected informants via in-depth interviews, participatory observation, document analysis, and a Likert-scale consumer survey (n=30); analysed through reflexive thematic analysis (Braun et al., 2022), generating 180 initial codes and four themes (inter-coder reliability: kappa=0.81). Findings show the SME implements salam, ijarah, and wakalah contracts that fulfil fiqh muamalah rukun and syarat. The novel ru'yah hukmiyyah digital mechanism live video call for virtual animal inspection effectively eliminates gharar, evidenced by zero cancellations across 1,350+ transactions since 2016. Consumer satisfaction averaged 4.3/5; 85% reported high perceived Sharia compliance; 90% indicated repurchase intent. Key constraints include implicit rather than explicit ijab-qabul and absence of formal external Sharia audit. This study contributes the concept of ru'yah hukmiyyah digital as a contemporary fiqh adaptation, with implications for DSN-MUI fatwa development and SME Sharia governance frameworks.
The role of job satisfaction in strengthening organizational commitment and its implications for employee loyalty Heri Susanto; Ade Sofyan; Hikmayanti Wulandari
Junal Ilmu Manajemen Vol 9 No 3 (2026): July: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

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Abstract

The core objective of this study is to analyze the role of job satisfaction in organizational commitment and its impact on employee loyalty. The study adopts a quantitative research approach paired with structural model analysis to test the direct and indirect associations between all variables. Empirical results show that employee loyalty has an R² of 0.825 (strong explanatory power), and job satisfaction has an R² of 0.567 (moderate explanatory power). All links between variables are positive and statistically significant, and job satisfaction can significantly mediate the association between organizational commitment and employee loyalty. Two core path effects are extremely strong, with only the effect of organizational commitment on employee loyalty being moderate. The study ultimately confirms that these two factors are core elements for improving employee loyalty within organizations.
Why literacy outperforms accounting in cashless household governance Tina Mutiarani; Yumniati Agustina; Rizky Maulana Pribadi
Junal Ilmu Manajemen Vol 9 No 3 (2026): July: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

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This study examines the influence of household accounting, financial literacy, and digital literacy on household financial expenditure behavior within the cashless transaction era. Utilizing a quantitative paradigm with an associative orientation, data were collected between November 2025 and February 2026 in Talaga District, Majalengka Regency, West Java. Probability sampling through a simple random approach was employed to select 100 productive-age housewives as primary household financial decision-makers. Primary data gathered via structured questionnaires were analyzed using the SmartPLS software environment to evaluate the outer and inner measurement models. Structural model estimation revealed an R-squared coefficient of 0.865, indicating that the independent variables jointly account for 86.5% of the variance in household financial expenditure behavior. Hypothesis testing outcomes demonstrated that household accounting practice does not exert a statistically significant influence on expenditure patterns, leading to the rejection of H1. Conversely, financial literacy and digital literacy both produced positive and statistically significant effects, supporting the acceptance of H2 and H3. These findings suggest that knowledge and technological adaptability have a stronger influence on household spending discipline than administrative budgeting practices alone. Consequently, improving financial and digital literacy is a critical strategic intervention for strengthening household economic resilience.
The effect of quick ratio, debt to asset ratio, and debt to equity ratio on profit growth in consumer goods companies sub-sector food & staples retailing listed on the Indonesia stock exchange 2022-2024 Sri Liniarti; Rizky Surya Andhayani Nasution; Yunanda Eka Putra; Ismaini Angkat
Junal Ilmu Manajemen Vol 9 No 3 (2026): July: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

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This study examines the effect of Quick Ratio, Debt to Asset Ratio, and Debt to Equity Ratio on profit growth in Consumer Goods Companies in the Food & Staples Retailing sub-sector listed on the Indonesia Stock Exchange during 2022-2024. The study is motivated by the unstable profit growth of retail-based staple companies after the post-pandemic recovery period, despite the defensive character of basic consumer demand. Previous studies report inconsistent findings and generally analyze broader consumer goods categories; therefore, this study narrows the object to the Food & Staples Retailing sub-sector and interprets liquidity and leverage indicators through Signaling Theory, Pecking Order Theory, and Trade-Off Theory. This research applies an associative quantitative design using secondary data from annual financial reports. The population and sample consist of 14 companies, producing 42 firm-year observations. Data were analyzed using pooled multiple linear regression with descriptive statistics, classical assumption testing, and hypothesis testing using IBM SPSS 25. The results show that Quick Ratio and Debt to Asset Ratio have a significant negative effect on profit growth, while Debt to Equity Ratio has no significant effect. Simultaneously, the three ratios significantly explain profit growth, with an Adjusted R² of 0.901. These findings contribute empirical evidence on how liquid assets and debt-financed assets may reduce profit growth when they are not followed by productive asset utilization and efficient financing decisions.
The mediation of work environment on employee performance through organizational culture and work discipline Imam Riyadi; Yadi Supriadi; Juwizat Juwizat; Wahyudi Wahyudi; Ahmad Solihin
Junal Ilmu Manajemen Vol 9 No 3 (2026): July: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

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This study examined how organizational culture and work discipline affect employee performance, with the work environment serving as a mediating factor at PT Telkom Indonesia's Banten Region, Ciruas Office. A quantitative research method using an ex post facto design was used to investigate the connections between the variables. The study included 100 employees who were chosen through a saturated sampling method, which ensured that every individual in the population took part as a respondent. Data were gathered using structured questionnaires, which were evaluated on a 10-point Likert scale, and then analyzed through Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the help of SmartPLS software. The results showed that both the organization's culture and the level of work discipline had a positive and statistically significant impact on how well employees performed. In addition, these variables had a significant impact on the quality of the work environment. Among all the variables that were studied, the work environment had the most significant direct effect on how well employees performed. In addition, the work environment was identified as playing a major role in influencing how organizational culture, work discipline, and employee performance are connected. These results suggest that how well an employee performs is not only influenced by factors within the organization itself but is also affected by the overall working environment in a more indirect way. Therefore, organizations need to pay attention to building a strong organizational culture, improving employee behavior, and establishing a workplace that supports employees, in order to boost their performance and better accomplish the goals of the organization.
The influence of job motivation, work environment and work discipline on the performance of technical staff Yanti Oktavia; Ratu Muhdiroh; Iman Taofik; Wahyudi Wahyudi; Ahmad Solihin
Junal Ilmu Manajemen Vol 9 No 3 (2026): July: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

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This study examined the influence of work motivation, work environment, and work discipline on the performance of technical employees at PT Optima Mandiri Globalindo Bekasi, a company specializing in medical equipment calibration services. Although these factors have been widely studied in human resource management research, limited empirical evidence exists regarding their combined effects on technical personnel working in highly regulated calibration industries. This research addresses that gap by providing evidence from a sector that demands high levels of accuracy, compliance, and professional responsibility. A quantitative approach was employed using a saturated sampling technique involving all 68 technical employees. Data were collected through structured questionnaires and analyzed using multiple linear regression, supported by validity, reliability, and classical assumption tests. The findings revealed that work motivation, work environment, and work discipline positively and significantly affect employee performance. The regression results showed that work motivation (β = 0.420), work environment (β = 0.603), and work discipline (β = 0.422) significantly contributed to performance improvement, with the work environment emerging as the most influential factor. Simultaneously, the variables significantly affected employee performance (F = 100.531; p < 0.001). The Adjusted R² value of 0.818 indicates that 81.8% of employee performance variation is explained by the model. The study contributes to human resource management literature and provides practical guidance for improving organizational performance through motivation, workplace conditions, and discipline enhancement.
The influence of job training, compensation and work environment on employee performance Risaldy Amry; Ledy Lutfiani Jamilah; Nevi Sulistiawati Afriani; Wahid Sumarjo; Wahyudi Wahyudi; Ahmad Solihin
Junal Ilmu Manajemen Vol 9 No 3 (2026): July: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

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Abstract

This study was carried out to examine how job training, employee compensation, and the work environment influence the performance of employees at Horison Ultima Ratu Serang Hotel. Although previous studies have widely examined the effects of job training, compensation, and the work environment on employee performance, the findings remain inconsistent, particularly within the hospitality industry in developing economies. This study addresses this gap by providing empirical evidence from the Indonesian hotel industry and examining the combined effects of job training, compensation, and the work environment on employee performance. A quantitative approach using descriptive and explanatory methods was employed with a saturated sample of 87 employees. Data were collected through questionnaires and analyzed using SPSS, including validity, reliability, classical assumption, multiple regression, coefficient of determination, and hypothesis tests. The results indicate that job training, compensation, and the work environment each have a positive and significant effect on employee performance. Furthermore, the work environment had a positive and significant impact on employee performance, indicating that comfortable and supportive workplace conditions help employees perform more effectively. At the same time, it was shown that job training, pay, and working conditions significantly affect how well employees perform, accounting for 54% of the differences in their performance levels. These findings highlight the importance of improving employee competencies through training, providing equitable compensation, and fostering a supportive work environment to enhance employee performance in the hospitality industry. The study contributes to human resource management theory by reinforcing the complementary role of human resource development, reward systems, and workplace conditions as integrated determinants of employee performance, while offering practical guidance for hotel managers in designing more effective human resource strategies.
Translation of the SASIKAP employee performance appriaisal system (SASIKAP) at Bandung Regency Education Tengku Ine Hendriana; Eliza Viandrayani Aziz; Syaepudin Syaepudin; Janadi Rammelsbergi Thamrin; Tini Martini
Junal Ilmu Manajemen Vol 9 No 3 (2026): July: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

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This study examines the effect of the Sabilulungan Employee Performance Appraisal System (SASIKAP) on performance appraisal activities at the Department of Education of Bandung Regency. Previous studies have primarily focused on employee performance from the perspectives of motivation, competence, leadership, and work discipline, while empirical evidence regarding the effectiveness of digital performance appraisal systems in the public sector remains limited. This study addresses this gap by evaluating the implementation of SASIKAP through a quantitative approach involving 52 employees selected using probability sampling. Data were collected through questionnaires, observations, and interviews and analyzed using simple linear regression. The results indicate that SASIKAP has a significant positive effect on performance appraisal (t = 5.159 > t-table = 2.009, p < 0.05). The correlation coefficient (R = 0.589) indicates a moderate positive relationship, while the coefficient of determination (R² = 0.347) shows that SASIKAP explains 34.7% of the variance in performance appraisal activities, with the remaining 65.3% influenced by other factors. The novelty of this study lies in providing empirical evidence of a government-specific digital performance appraisal system. The findings contribute to digital human resource management literature and offer practical recommendations to improve system reliability, user competence, transparency, and accountability.

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