cover
Contact Name
Ujang Syahrul Mubarrok
Contact Email
ujang@uniska-kediri.ac.id
Phone
+6281235247660
Journal Mail Official
redaksijmk@uniska-kediri.ac.id
Editorial Address
Jln. Sersan Suharmaji Nomor. 38, Manisrenggo, Kecamatan, Kota Kediri, Kediri, Jawa Timur 64128
Location
Kota kediri,
Jawa timur
INDONESIA
JMK Jurnal Manajemen dan Kewirausahaan
ISSN : 24773166     EISSN : 26560771     DOI : https://doi.org/10.32503/jmk.v5i2
Core Subject : Economy,
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.
Articles 210 Documents
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.
Social Media Advertising and Electronic Word of Mouth as Determinants of Consumer Trust in the Pertamina Brand Saputra, Muhammad Ragaswara; Yuliana, Lingga
JMK (Jurnal Manajemen dan Kewirausahaan) Vol 11 No 1 (2026): January
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jmk.v11i1.8193

Abstract

This study empirically examines the influence of Social Media Advertising and Electronic Word of Mouth on Brand Trust among Pertamina consumers. The transformation of marketing communication in the digital era has shifted from traditional, one-way corporate messaging toward participatory and community-driven interactions. Digitally transmitted consumer opinions, experiences, and perceptions through eWOM have a substantial potential to shape public trust, emphasizing the relevance and urgency of this research. From a managerial perspective, the findings provide actionable insights for Pertamina in designing more effective digital communication strategies, recognizing that consumers are central actors in the dissemination and co-creation of brand meaning. A quantitative research design employing purposive sampling was adopted, and data were collected from 153 respondents residing in the Greater Jakarta area who had been exposed to Pertamina’s social media advertisements. The survey was administered online in October 2025, and the data were analyzed using the Partial Least Squares technique with SmartPLS version 4.1.0.0. The empirical results reveal that both social media advertising and eWOM exert a positive and significant effect on brand trust. These findings underscore the strategic importance of informative digital communication and constructive user engagement in fostering consumer trust toward the Pertamina brand. Managerial implications highlight the need to strengthen the credibility of advertising messages and actively manage eWOM to sustain brand reputation, trust, and long-term loyalty.
BRAND AWARENESS AND BRAND IMAGE ON THE PURCHASE DECISION OF MIE GACOAN Winsi, Delinta Melati Putri; Yuliana, Lingga
JMK (Jurnal Manajemen dan Kewirausahaan) Vol 11 No 1 (2026): January
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jmk.v11i1.8064

Abstract

This study aims to examine the influence of brand awareness and brand image on purchasing decisions using the Mie Gacoan brand as a case study. The research method chosen is quantitative research. The sampling technique used is purposive sampling. A total of 100 respondents were involved in this study. Respondents were male and female aged 12 years and above, residing in Indonesia, and purchasing Mie Gacoan products. The data source used primary data by distributing questionnaires through Google Forms. The measurement scale applied was a five-point Likert scale, with a value range of 1 to 5. Furthermore, the data was analyzed using the Partial Least Square (PLS) method to test the relationship between the variables studied, using SmartPLS version 4.1.0.0. The results showed that brand awareness had a significant and positive effect on purchasing decisions. Similarly, brand image had a significant and positive effect on purchasing decisions.
The Impact of Financial Literacy on Tax Compliance in Indonesia with a Focus on the 12% Tax Rate Santoso, Rudi; Putri, Diana
JMK (Jurnal Manajemen dan Kewirausahaan) Vol 11 No 1 (2026): January
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jmk.v11i1.6849

Abstract

This paper examines the impact of financial literacy on tax compliance in Indonesia, particularly focusing on the upcoming increase in Value Added Tax (VAT) to 12% scheduled for 2024. As a developing nation with as substantial population, Indonesia faces challenges in increasing state revenue through taxation. Financial literacy, defined as the ability to understand and effectively manage financial concepts, plays a vital role in enhancing tax compliance among the populace. The study highlights that individuals with higher financial literacy are more likely to comprehend the importance of paying taxes, understand their rights and obligations as taxpayers, and accurately calculate their tax liabilities. Conversely, those with lower financial literacy levels often struggle to grasp tax regulations and may be less compliant. The findings underscore that boosting financial literacy among the Indonesian population could lead to improved tax compliance, which is essential for increasing government revenue and promoting economic growth. Furthermore, this research emphasizes the need for educational programs aimed at enhancing financial literacy, thus fostering a culture of compliance. A qualitative approach was adopted, involving literature reviews and thematic analyses to explore taxpayer perceptions, attitudes, and behaviors regarding the 12% VAT increase. Ultimately, the success of tax policy initiatives in Indonesia is contingent upon the level of financial literacy within the community.
FACTORS INFLUENCING GREEN HOME APPLIANCE PURCHASE INTENTION AMONG CONSUMERS IN RIAU ISLANDS Ariyanto, Hepy Hefri; Syahputra, Ulung; Putra, Edy Yulianto
JMK (Jurnal Manajemen dan Kewirausahaan) Vol 11 No 1 (2026): January
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jmk.v11i1.7419

Abstract

The main factors influencing consumers' inclinations to buy energy-efficient household equipment in Indonesia's Riau Archipelago are examined in this study. The study assesses the contributions of consumer attitudes, subjective norms, environmental awareness, eco-labeling, governmental laws, and willingness to pay a premium by using the Theory of Planned Behavior (TPB) framework with expanded variables. The results of a quantitative survey with 481 participants and multiple regression analysis show that government regulations, consumer attitudes, and willingness to pay all have a significant and beneficial impact on consumers' intentions to make green purchases. On the other hand, eco-labeling, environmental knowledge, and subjective norms have no discernible impact. These results highlight the role that human attitudes and public policies play in influencing sustainable purchasing patterns, offering useful information for companies and legislators looking to advance green technologies.
The Influence of Communication on Employee Engagement Through Job Satisfaction of MSMEs in Jakarta Rahmawati, Sevia; Perkasa, Didin Hikmah
JMK (Jurnal Manajemen dan Kewirausahaan) Vol 11 No 1 (2026): January
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jmk.v11i1.8151

Abstract

This study analyzes how communication affects employee engagement through job satisfaction in small businesses in Jakarta. Quantitative techniques using the SmartPLS 4.0 application were applied in this study. Data was obtained from an online survey given to 150 people working in various small businesses in Jakarta. The findings show that good communication helps increase job satisfaction and employee engagement levels. In addition, job satisfaction itself helps increase employee engagement. This study also found that job satisfaction acts as an intermediary step between communication and employee engagement, meaning that communication helps increase job satisfaction, which in turn helps increase engagement. Overall, this study shows that clear communication is key to making employees happier and more engaged. By improving communication within their companies, small businesses in Jakarta can build a better, more productive, and more focused work environment.
Employee Engagement as a Mediator Between Empowerment, Motivation, and Performance in Bank Jatim Madiun Suprapto, Yetty Fitria; Budiyanto, Budiyanto; Suhermin, Suhermin
JMK (Jurnal Manajemen dan Kewirausahaan) Vol 11 No 1 (2026): January
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jmk.v11i1.7408

Abstract

This study investigates the influence of psychological empowerment and work motivation on employee performance at Bank Jatim Madiun, Indonesia, a regional branch operating in a competitive and service-driven banking environment. Employee performance, crucial to ensuring service quality and operational success, remains below institutional expectations despite ongoing efforts. The study addresses this issue by exploring whether psychological empowerment and work motivation directly affect performance and whether employee engagement mediates these relationships. Using a quantitative research design and a saturated sampling of 110 employees, data were collected via structured questionnaires based on validated instruments and analyzed using PLS-SEM with SmartPLS. Results show that psychological empowerment significantly enhances both engagement and performance, and that engagement mediates this relationship. In contrast, while work motivation positively affects engagement, it has no direct or indirect impact on performance. These findings imply that fostering psychological empowerment by promoting autonomy, competence, and purpose may be more effective in improving performance than relying on motivation alone. The study recommends that banks adopt empowerment-oriented human resource strategies to enhance engagement and organizational outcomes.
FACTORS AFFECTING CUSTOMER SATISFACTION AT KAHYANGAN COFFEE AND EATERY MADIUN Salsabila, Aina; Winarno, Sri Tjondro; Setiawan, Risqi Firdaus
JMK (Jurnal Manajemen dan Kewirausahaan) Vol 11 No 1 (2026): January
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jmk.v11i1.8075

Abstract

The growth of coffee shop businesses in Indonesia, including in Madiun, shows increasingly fierce competition as people's lifestyles evolve in terms of choosing places to socialize and enjoy coffee products. This situation presents both opportunities and obstacles for entrepreneurs to continuously innovate. This research aims to examine the factors influencing customer contentment. at Kahyangan Coffee and Eatery Madiun. This study seeks to investigate the elements that contribute to customer satisfaction at Kahyangan Coffee and Eatery Madiun. A quantitative methodology was applied using accidental sampling, involving 100 respondents aged at least 15 years who had made at least two purchases. Information was gathered employing a survey instrument and subsequently evaluated using the Partial Least Squares (PLS) methodology, facilitated by WarpPLS 7.0 software. The structural model evaluation was based on p-value testing and path coefficient. The research findings indicate that price perception has a positive and significant correlation with customer satisfaction (p-value<0.05; path coefficient=0.234). Similarly, location shows a significant positive effect (p-value<0.001; path coefficient = 0.402), product quality has a significant positive impact (p-value = 0.012; path coefficient = 0.216), and service quality also has a significant positive influence (p-value = 0.002; path coefficient = 0.281). This study offers practical implications for Kahyangan Coffee and Eatery in optimizing its marketing and operational strategies to increase customer satisfaction levels in a competitive coffee shop industry environment.