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Management and Sustainable Development Journal
Published by Institut Shanti Bhuana
ISSN : 26846802     EISSN : 26572036     DOI : https://doi.org/10.46229/msdj
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
Management and Sustainable Development Journal ( e-ISSN : 2657-2036 p-ISSN : 2684-6802 ) is dedicated to disseminating and exploring the latest issues of management, business, economics, accounting and sustainable development. It is a peer-reviewed journal published twice a year in April and November by Management Department of Institut Shanti Bhuana.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 97 Documents
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PERAN EFEKTIVITAS BIAYA DAN INTERAKTIVITAS TIKTOK TERHADAP KINERJA KEUANGAN PRODUK PRELOVED UMKM DI KALANGAN MILENIAL Flourencia Gabrielle Hernando; Romauli Nainggolan; Maria Cheryl Dumatubun; Putry Angelita Lilo
Management and Sustainable Development Journal Vol. 8 No. 1 (2026): Management and Sustainable Development Journal
Publisher : Department of Management - Institut Shanti Bhuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46229/msdj.v8i1.1079

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh efektivitas biaya dan interaktivitas terhadap kinerja keuangan UMKM dengan adopsi media sosial TikTok sebagai variabel mediasi. Latar belakang penelitian ini didorong oleh fenomena pergeseran perilaku konsumen milenial ke arah social commerce dan tingginya potensi pasar produk preloved di Indonesia. Penelitian ini menggunakan metode kuantitatif dengan teknik purposive sampling. Data dikumpulkan melalui kuesioner dari 110 responden pelaku usaha UMKM, dominan sektor fashion yang aktif menggunakan TikTok Shop. Analisis data dilakukan menggunakan pendekatan Structural Equation Modeling - Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa efektivitas biaya dan interaktivitas berpengaruh positif dan signifikan terhadap adopsi media sosial TikTok. Selanjutnya, adopsi media sosial terbukti berpengaruh signifikan terhadap peningkatan kinerja keuangan UMKM. Temuan penting lainnya adalah adopsi media sosial mampu memediasi hubungan antara efektivitas biaya dan interaktivitas terhadap kinerja usaha. Implikasi penelitian ini menyarankan bahwa pelaku UMKM harus memaksimalkan fitur interaktif (live streaming) dan memanfaatkan efisiensi biaya platform untuk mendorong volume penjualan dan profitabilitas
THE MEDIATING INFLUENCE OF NARRATIVE TRANSPORTATION ON AUDIENCE INTEREST IN INSTAGRAM MARKETING CONTENT Ratnawati; Sebastian; Yopita
Management and Sustainable Development Journal Vol. 8 No. 1 (2026): Management and Sustainable Development Journal
Publisher : Department of Management - Institut Shanti Bhuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46229/msdj.v8i1.1112

Abstract

Digital storytelling has emerged as a vital strategy in social media marketing to attract and retain audience interest, particularly on Instagram. This study investigates the mediating role of narrative transportation in the relationship between digital storytelling, emotional engagement, and audience interest. A quantitative approach was employed, with data collected through purposive sampling from 100 active Instagram users in Indonesia. Path analysis was used to test the proposed model using SPSS software. The findings reveal that both digital storytelling and emotional engagement influence audience interest, with narrative transportation acting as a significant mediating variable. Specifically, narrative transportation enhances the effect of emotional engagement on audience interest (R² increases from 0.083 to 0.271) and partially mediates the effect of digital storytelling (indirect effect = 0.252). Although the direct effect of digital storytelling on narrative transportation was not statistically significant, its impact on audience interest becomes more meaningful when narrative immersion is present. These results confirm that immersive narrative experiences can convert emotional responses into meaningful audience engagement. The study contributes to the theoretical understanding of Narrative Transportation Theory in digital marketing and offers practical insights for creating emotionally compelling and narratively immersive Instagram content to boost audience interest.
PENGARUH SPIRITUALITAS TEMPAT KERJA DAN KOMITMEN ORGANISASIONAL TERHADAP KINERJA MELALUI KEDISIPLINAN KARYAWAN Maria Fatima Nitu; Lianto; Sunardi Ginting
Management and Sustainable Development Journal Vol. 7 No. 2 (2025): Management and Sustainable Development
Publisher : Department of Management - Institut Shanti Bhuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46229/msdj.v7i2.1045

Abstract

Penelitian ini bertujuan untuk mengeksplorasi dan mengonfirmasi peran kedisiplinan sebagai mediasi pengaruh spiritualitas tempat kerja dan komitmen organisasional terhadap kinerja karyawan pada Yayasan Kesehatan Santa Elisabeth Hungaria Sambas, Kalimantan Barat. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif. Teknik pengambilan sampel menggunakan sampling jenuh yang melibatkan 83 orang responden. Data dikumpulkan melalui metode survei dengan cara menyebarkan kuesioner. Data yang dikumpulkan diolah menggunakan SEM (Structural Equation Modeling) dengan perangkat lunak WarpPLS 7.0. Penelitian ini membuktikan bahwa kedisiplinan dapat memediasi pengaruh spiritualitas tempat kerja dan komitmen organisasional terhadap kinerja karyawan. Pengaruh langsung dari semua prediktor terbukti berpengaruh signifikan kecuali spiritualitas tempat kerja terhadap kinerja karyawan.
Dinamika Tenaga Kerja Informal: Perspektif Demografi dan Ekonomi di Sulawesi Selatan Dirmansyah Darwin; I Made Jyotisa Adi Dwipatna; Ahmad Fadhil Imran; Hafid Sumarwadji; Muhammad Yamin
Management and Sustainable Development Journal Vol. 7 No. 2 (2025): Management and Sustainable Development
Publisher : Department of Management - Institut Shanti Bhuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46229/msdj.v7i2.1061

Abstract

This study aims to analyze the influence of demographic and economic variables on the absorption of informal labor in South Sulawesi Province. The approach used is quantitative, employing multiple linear regression analysis on panel data from 24 regencies/cities during the period of 2020–2024. The independent variables analyzed include the Labor Force, Youth Population (NEET), and Gross Regional Domestic Product (GRDP). The results show that, partially, only the Labor Force variable has a positive and significant effect on the absorption of informal labor. On the other hand, Youth Population and GRDP do not show significant effects. However, simultaneously, all three variables have a significant impact on informal labor absorption, as demonstrated by the F-test. The coefficient of determination (R²) value of 0.846 indicates that 84.6% of the variation in informal labor absorption can be explained by the model. These findings highlight the importance of addressing labor force dynamics and demographic structure in designing inclusive and sustainable labor policies, particularly for the informal sector, which is a major pillar of the local economy in South Sulawesi.
Pancasila Tax Model: Rekonstruksi Legitimasi Fiskal Indonesia dalam Perspektif Theory of Fiscal Legitimacy Danny Wibowo
Management and Sustainable Development Journal Vol. 7 No. 2 (2025): Management and Sustainable Development
Publisher : Department of Management - Institut Shanti Bhuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46229/msdj.v7i2.1064

Abstract

Penelitian ini bertujuan untuk merekonstruksi legitimasi fiskal Indonesia melalui pengembangan Pancasila Tax Model sebagai kerangka konseptual yang mengintegrasikan nilai-nilai Pancasila, prinsip Trias Politica dan Theory of Fiscal Legitimacy. Pendekatan penelitian ini bersifat kualitatif deskriptif, dengan data diperoleh melalui wawancara mendalam terhadap delapan informan yang terdiri atas akademisi, pegawai Direktorat Jenderal Pajak, konsultan pajak, pelaku usaha, dan peneliti kebijakan fiskal. Hasil penelitian menunjukkan bahwa legitimasi fiskal di Indonesia lemah bukan karena kurangnya dasar hukum, melainkan karena belum terwujud keadilan sosial, transparansi, dan komunikasi publik yang partisipatif. Nilai-nilai kemanusiaan, keadilan sosial, musyawarah yang terkandung dalam Pancasila berpotensi menjadi fondasi etika publik untuk memperkuat fiscal trust antara negara dan warga negara. Pancasila Tax Model yang dihasilkan menempatkan Pancasila sebagai dasar moral kebijakan fiskal,Trias Politica sebagai mekanisme kelembagaan legitimasi, dan Fiscal Legitimacy Theory sebagai kerangka ilmiah hubungan negara-rakyat dalam sistem perpajakan. Model ini menawarkan paradigma baru bagi reformasi fiskal Indonesia yang lebih adil, manusiawi, dan berkepribadian nasional, dimana pajak dipahami sebagai beban hukum, melainkan sebagai ekspresi gotong royong menuju keadilan sosial.
ANALISIS GAYA KEPEMIMPINAN KEPALA DESA DALAM PEMBANGUNAN DESA SUKA MAJU KECAMATAN SUTI SEMARANG KABUPATEN BENGKAYANG Afra Agriandy; Eligia Monixa Salfarini
Management and Sustainable Development Journal Vol. 8 No. 1 (2026): Management and Sustainable Development Journal
Publisher : Department of Management - Institut Shanti Bhuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46229/msdj.v8i1.1164

Abstract

Village development is a strategic effort to improve community welfare and promote equitable national development. The success of village development is determined not only by the availability of resources but also by the leadership style of the village head in managing governance and encouraging community participation. This study aims to analyze the leadership style of the Head of Sukamaju Village in village development in Suti Semarang District, Bengkayang Regency. The research employed a qualitative method with a case study approach. Data were collected through observation, in-depth interviews, and documentation involving six participants consisting of the Village Head, the Village Consultative Body (BPD), the Head of Development Affairs, the Hamlet Head, the Neighborhood Head (RT), and a community representative. Data were analyzed through the stages of data collection, data reduction, data presentation, and conclusion drawing. The findings indicate that the Head of Sukamaju Village applies a leadership style emphasizing deliberation, participatory decision-making, community involvement, cooperation, transparency, coordination, accountability, and direct engagement with the community. This leadership style has positively contributed to increased community participation, strengthened the culture of mutual cooperation, improved transparency in village governance, and supported the successful implementation of various physical development programs, including clean water reservoirs, suspension bridges, concrete roads, early childhood education facilities, integrated health service posts, the village office, and farm roads. Therefore, democratic and participatory leadership has proven to be effective in supporting sustainable village development.
THE INFLUENCE OF ORGANIZATIONAL CULTURE ON EMPLOYEE QUALITY MEDIATED BY WORK MOTIVATION Nur M. Ridha Tarigan; Abd. Rasyid; Ahmad Husin Lubis
Management and Sustainable Development Journal Vol. 8 No. 1 (2026): Management and Sustainable Development Journal
Publisher : Department of Management - Institut Shanti Bhuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46229/msdj.v8i1.1175

Abstract

The low quality of a state institution can impact a poor service system. This is because it can be influenced by internal or external factors from the institution itself. This study aims to examine the influence of organizational culture on Employee Quality with work motivation as a mediator. This study was conducted in the Karo Regency government. The data collection method used a quantitative approach. Respondents who returned the questionnaire were 202 people. The data analysis method used Structural Equation Modeling (SEM) using SmartPLS software. The results explain that organizational culture has a positive effect on work motivation. Furthermore, organizational culture also has a positive effect on Employee Quality, as well as work motivation which has a positive effect on Employee Quality, and organizational culture has a positive effect on Employee Quality through work motivation in Karo Regency

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