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JBMR: Journal of Business and Management Review
Published by Profesional Muda Cendekia
ISSN : -     EISSN : 27231097     DOI : 10.47153/jbmr
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Journal of Business and Management Review applies theory developed from business research to actual business situations. Recognizing the intricate relationships between the many areas of business activity, JBMR examines a wide variety of business decisions, processes and activities within the actual business setting. Theoretical and empirical advances in buyer behavior, finance, organizational theory and behavior, marketing, risk and insurance and international business are evaluated on a regular basis. Published for executives, researchers and scholars alike, the Journal aids the application of empirical research to practical situations and theoretical findings to the reality of the business world.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 3 No. 12 (2022): (Issue-December)" : 5 Documents clear
Indonesian Case: Good Corporate Governance, Company Size, Taxes, and Transfer Pricing Mamay Komarudin; Hari Gursida; Yohanes Indrayono
Journal of Business and Management Review Vol. 3 No. 12 (2022): (Issue-December)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr311.5022022

Abstract

ge companies have tax deficiencies and will inevitably use more aggressive transfer pricing manipulations. GCG and company size can influence company decisions in making transfer pricing. This research is fundamental to developing a model and conceptual coding and causality of transfer pricing practices while testing the influence of motivational factors on transfer pricing. The problem in this study is that Good Corporate Governance (GCG) strengthens the effect of taxes on transfer pricing in multinational companies, and apakah of company size weakens the influence of taxes on transfer pricing in multinational companies. This type of research is explanatory research using data from 2010-2020. The type of data used in this study is secondary data in the form of financial statements of manufacturing companies published by the Indonesia Stock Exchange obtained from the IDX Fact Book and OJS. The population in this study, namely all multinational companies in the manufacturing and services sector listed on the KOMPAS 100 index on the Indonesia Stock Exchange (IDX), amounted to 100 companies. The sample was based on purposive sampling, so 48 companies were selected. The data collection technique in this study is documentation. This study used a simultaneous equation model for panel data analysis and the Granger causality test. Based on the results of the study, it can be concluded that 1) The role of GCG in strengthening the influence of taxes on transfer pricing is significantly indicated by the p-value test t variable moderation GCG *tax of 0.000 < 0.05; 2) The role of company size weakens the effect of taxes on transfer pricing significantly, indicated by the p-value test t variable moderation size *tax of 0.000 < 0.05.
Influence of Proactive Personality on Turnover Intention among Hotel Employees: Perceived Organizational Support as A Moderating Aurilia Triani Aryaningtyas
Journal of Business and Management Review Vol. 3 No. 12 (2022): (Issue-December)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr312.5362022

Abstract

This study conceptualizes the perceived organizational support (POS) as a moderator to understand the mechanism of the relationship between proactive personality and turnover intention. This study proposes a different model of proactive personality as a variable that affects the turnover intention of hotel employees, which in turn is related to POS as a moderating variable. This influence model has never been studied on hotel employees, especially in Semarang. Some researchers tend to explore the influence of factors such as job satisfaction, job stress, citizenship behavior, and commitment. The effect moderation model in this study was examined using multilevel regression analysis, with an interaction test which is often called Moderated Regression Analysis (MRA). By quota sampling technique, survey data collected from 200 hotel employees spread across Semarang city. The results showed that the influence of proactive personality and turnover intention was weaker when perceived organizational support was included in the interaction. These findings are consistent with existing theories and studies. The implications for management practice suggest hotel managers to consider perceived organizational support as a fairly important factor in encouraging proactive employees to minimize intention to leave their current job.
Employability and Human Resource Management Tools Fatma Chikhaoui
Journal of Business and Management Review Vol. 3 No. 12 (2022): (Issue-December)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr312.5402022

Abstract

In the current context, the notion of employability is a huge hit in several research projects. Employability is a concept mobilized in different scientific fields and especially in the human resource management and specifically by practitioners to develop the employability of employees. We understand the growing emphasis on this concept as a result of the change of the psychological contract and the divorce between loyalty and job security. The employee-employment relationship is no longer the same. Accordingly, a new working relationship is being established from an employability-development perspective where employers and employees are embarked together in a win-win pact under the banner of employability development. The aim of this research is to provide a review of the literature about the concept of employability and highlights human resource management tools susceptible to its development
The Market Reaction to Stock Split Announcement Bella Firda Indriani
Journal of Business and Management Review Vol. 3 No. 12 (2022): (Issue-December)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr312.5572022

Abstract

This study aims to examine the market reaction to the stock split announcement. The market reaction in this research will be proxied with abnormalities that occur around the day of the stock split announcement. This study also examines the relationship between firm size and abnormal returns around the day of the stock split announcement. The population in this study are companies listed on Indonesia Stock Exchange that announced a stock split from 2012-2019. By using purposive sampling, the total sample used in this study was 72 companies. This study's results indicate an abnormal return around the day of the stock split announcement. This study also shows a negative but insignificant relationship between firm size and abnormal returns around the day of the stock split announcement.
Alternative Procedures and Quality of Financial Report Audit Results in the Era of the Covid 19 Pandemic Rivcy Jassin; Jantje. J Tinangon; Novi Swandari Budiarso
Journal of Business and Management Review Vol. 3 No. 12 (2022): (Issue-December)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr312.5652022

Abstract

This study aims to determine the implementation, constraints, efforts to overcome obstacles, and the result audit quality when using the alternative procedures for auditing local government financial report (LKPD) which is conducted by The Representative of Audit Board Indonesia in North Sulawesi Province (BPK of North Sulawesi) in the Covid 19 Pandemic Era.This study uses a qualitative method with a case study approach. The data was collected through interviews and documentation studies. The results showed that The Representative of Audit Board Indonesia in North Sulawesi Province had implemented alternative procedures for auditing local government financial report by preparing adequate regulations and policies. Improving the competence of the auditor through training, workshops, socialization, dissemination, knowledge transfer forum, compiling Frequently Asked Questions (FAQ), and making messenger group. In addition, preparing an audit program that accommodates alternative procedures in accordance with existing regulations, developing audit strategies and alternative procedures through the utilization of the Internal Government Supervisory Apparatus (APIP), utilizing information technology, and tiered reviews. Problem that faced in implementing alternative procedures are the lack of local government commitment in preparing a stable internet network, supporting devices, personnel in related office, the number of competent APIP teams as needed. Lack experience auditor does not have the same knowledge about the details of steps and supporting documents. These issues can be overcome through increasing local government commitment, the number competence APIP team as needed, and the competence of new auditor of Audit Board Indonesia.The quality of audit results in the era of the Covid 19 pandemic has fulfilled the requirement with indicators of quality control and quality assurance achievements, the achievement of the auditee satisfaction index for LKPD examinations, the achievement of timely submission of LKPD audit report (LHP LKPD), and the achievement of the percentage of lawsuits against LHP won by the Audit Board of Indonesia

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