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JMK Jurnal Manajemen dan Kewirausahaan
Published by Universitas Islam Kadiri
ISSN : 24773166     EISSN : 26560771     DOI : https://doi.org/10.32503/jmk.v5i2
Core Subject : Economy,
Economics, Econometrics & Finance
Aims JMK (Jurnal Manajemen & Kewirausahaan) covers in details a large variety of topics in management. The aim of the journal is disseminate knowledge derived from the results of empirical research on organizations, people, systems, and events in the field of management and entrepreneurship. The journal provides a forum for scholarly exchanges for academics, practitioners, and independent researchers by publishing quality empirical research. Scope JMK (Jurnal Manajemen & Kewirausahaan) promotes the ideas and information among researchers that have been achieved in the area of financial economics, marketing management, human-resource management, behavior organizational, good governance, strategic management, public policy, entrepreneurship, management, financial, business ethics.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 203 Documents
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Earnings Management Analysis of Basic Materials Firms Listed on the Indonesia Stock Exchange (2021-2023) with Firm Size as a Moderating Variable Lovelytan, Fidelia; Novia, Novia; Sonia, Sonia
JMK (Jurnal Manajemen dan Kewirausahaan) Vol 10 No 1 (2025): January
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jmk.v10i1.6817

Abstract

This study was conducted to investigate how Audit Quality, Profitability, Leverage, Information Asymmetry, and Tax Planning influence Earnings Management. It also aims to understand how Firm Size moderates or affects the impact and form of the connection among the variables that are independent and dependent. The methodological framework applied is causal comparative with a quantitative approach. Financial reports of firms within the Basic materials that are listed between 2021 and 2023 on the Indonesia Stock Exchange provided the data for this scrutiny. Employing a purposive sampling technique to select the research sample, resulting in 84 firms which satisfied the research requirements, yielding 252 observations. Multiple linear regression analysis was used to evaluate the first hypothesis, while the absolute difference test methodology was used to examine the second. The findings revealed that Audit Quality, Profitability, and Information Asymmetry did not have a major impact on Earnings Management. However, Leverage and Tax Planning had a negative impact on Earnings Management. The results also indicated that Firm Size significantly moderated the connection between Tax Planning and Earnings Management. However, Firm Size was not proven to moderate the connection among Audit Quality, Profitability, Leverage, and Information Asymmetry with Earnings Management.
The Impact of Entrepreneurship Education, Resource Access, and Technology Adoption on Students' Interest in Entrepreneurship in Plastic Recycled Products Mabrur, Imam; Dewi, Novi Yanti Sandra; Hidayanti, Nur Fitri
JMK (Jurnal Manajemen dan Kewirausahaan) Vol 10 No 1 (2025): January
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jmk.v10i1.6530

Abstract

Plastic waste is a global environmental challenge. One potential solution is to promote entrepreneurship in plastic recycling. However, this approach remains relatively limited and requires greater attention. This research seeks to analyse the impact of entrepreneurship education, resource access, and technology adoption on student interest in entrepreneurship plastic recycled products. A quantitative methodology was utilised, involving a survey administered to 110 students from Muhammadiyah Mataram University who had engaged in entrepreneurship training. The results showed that entrepreneurship education, resource access, and technology adoption positively and significantly affect entrepreneurial interest, with contributions of 26.5%, 34.1%, and 32.7%, respectively. Collectively, these factors contributed a value of 56.6%. The findings highlight the important role of resource access, technology, and education in fostering students' interest in plastic recycling entrepreneurship. These results can inform innovative strategies to promote sustainable entrepreneurship among university students.
MODERN LEADERSHIP APPROACH: DIGITAL LEADERSHIP IN THE COMPLEXITY OF THE DIGITAL AGE Arsyad, Arsyad; Sobandi, Ade; Hibrida, Anas Romzy
JMK (Jurnal Manajemen dan Kewirausahaan) Vol 10 No 1 (2025): January
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jmk.v10i1.6370

Abstract

The complexity of the digital age has changed the business landscape and demanded organizations to transform profoundly. A modern leadership approach known as digital leadership is essential to managing this dynamic. Digital leadership refers to the ability of leaders to leverage digital technology to create innovation, drive organizational change, and maintain competitiveness in the global market. This approach involves a combination of technical competence, adaptability, and managerial skills to manage human resources, technology, and a dynamic business environment. This study reveals that digital leadership plays a key role in driving innovation, accelerating digital transformation, and creating resilient and sustainable organizations. The study also highlights the importance of integrating digital leadership in organizational strategies to create an adaptive, inclusive, and customer-oriented work culture. This study recommends the development of training and development programs to equip leaders with relevant competencies, the adoption of agile work methodologies, and the application of data analytics as the basis for strategic decision-making. Digital leadership is not only a solution to the challenges of the digital era, but also a catalyst for transformation to create an organization that is ready to face the future.

Page 21 of 21 | Total Record : 203

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