cover
Contact Name
Pramatatya Resindra Widya
Contact Email
msdj@shantibhuana.ac.id
Phone
+6281328084981
Journal Mail Official
aloysius.hari@shantibhuana.ac.id
Editorial Address
Jl. Bukit Karmel No.1 Kelurahan Sebalo Kecamatan Bengkayang Kabupaten Bengkayang
Location
Kab. bengkayang,
Kalimantan barat
INDONESIA
Management and Sustainable Development Journal
Published by Institut Shanti Bhuana
ISSN : 26846802     EISSN : 26572036     DOI : https://doi.org/10.46229/msdj
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.
Articles 89 Documents
Effect of Professional Ethics, Audit Quality, and Workload on Materiality Levels Consideration Ni Wayan Rustiarini; I Kadek Listawan; Ni Putu Shinta Dewi
Management and Sustainable Development Journal Vol 3 No 1 (2021): 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.v3i1.202

Abstract

The level of materiality is a professional judgment that affects the auditor's perception of the needs of those who have sufficient knowledge and who place confidence in the financial statements. Materiality relates to decision making that will give rise to confidence in users of financial statements that the financial statements are free from material misstatement and are by accounting principles. This study aims to examine and obtain evidence of the influence of professional ethics, audit quality, and workload on the consideration of Bali public accounting firms' materiality levels. The study population was auditors at Bali's public accounting firm, registered in the Ikatan Akuntan Public Indonesia Directory, which was still active until 2020. The sample in this study was 80 respondents who were determined based on the purposive sampling method. The analytical tool used to test the hypothesis is multiple linear regression. The results showed that professional ethics and audit quality had a positive effect on the materiality level. Meanwhile, the workload does not affect the materiality level consideration.
Return Autocorrelations and Volatilities of Kuala Lumpur Shariah Compliance that Coincide with Big News in Malaysia Helma Malini
Management and Sustainable Development Journal Vol 3 No 1 (2021): 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.v3i1.203

Abstract

This paper investigates the long term return behyavior of Kuala Lumpur Shariah Compliance. This studies relies on two major time series investigation techniques, namely Econometric Modeling of returns; The Autoregressive model, Assumption of Linearity, Volatility Modeling of GARCH and its extension. The statistical process from linearity and volatility modeling, stock return predictability and Shari’ah compliance integration by using GARCH model specification showed that in term of return behaviour particularly volatility of Shari’ah compliances in Malaysia are vulnerable towards events and news that happened in Malaysia.
Faktor-Faktor yang Merefleksikan Family Business Brand dalam Perspektif Generasi Penerus Perusahaan Keluarga Pada Family Business Community Universitas Ciputra Annisa Aisyah Fayola; Metta Padmalia; Junko Alessandro Effendy
Management and Sustainable Development Journal Vol 3 No 1 (2021): 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.v3i1.243

Abstract

This research in done to find out the factors that can reflect family business brand in the perspective of family business next generation. Research data collection is distributed as many as 135 respondents to the next generation of family companies that join seventh, eight, and ninth batch of Universitas Ciputra in which majority are those who have involved in family business. Sampling is done with non-probability sampling technique method and purposive sampling method. Data analysis method that is used Partial Least Square Structural Equation Modeling (SEM PLS) with the help of smartPLS 3.0 program. The results of the analysis in this research indicate that Family Business Brand can be reflected by the factors of Family Firm Identity, Family Firm Image, and Family Firm Reputation. Family Firm Identity factors consist of family influence, family goal value, company origin, name of family business / company, and overlapping family business value. The Family Firm Image factors consist of the description of family agreement, the channel or channel that is used, the behavior of members that reflect values, and the history of family business sacrifice. Family Firm Reputation factors consist of the company's leadership vision, workplace environment, and company financial performance. The results of data process show that the factors that reflect the Family Business Brand in the perspective of next generation are if it is sorted from the highest that is, family firm identity factor, family firm image factor, and family firm reputation factor. Key words: family business brand, family firm identity, family firm image, family firm reputation, next generation, family business
Kajian Eksploratif Kualitas Penyelenggaraan Pendidikan Lembaga Keuangan Berbasis Pemberdayaan Masyarakat : Studi Kasus Credit Union Kridha Rahardja Stephanus Eri Kusuma; Fransisca Desiana Pranatasari
Management and Sustainable Development Journal Vol 3 No 1 (2021): 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.v3i1.246

Abstract

Penelitian ini bertujuan untuk melakukan kajian eksploratif terkait kualitas penyelenggaraan aktivitas pendidikan anggota CUKR, mengidentifikasi permasalahan-permasalahan yang menghambat efektivitas penyelengggaraan pendidikan anggota CUKR. Penelitian dilakukan dengan metode kualitatif deskriptif dengan teknik pengumpulan data dengan cara triangulasi yaitu dengan observasi, wawancara dan analisis dokumen. Hasil Penelitian menunjukkan bahwa sebagian besar peserta pelatihan merasakan adanya manfaat positif dari kegiatan pendidikan anggota CUKR sebagai sarana untuk mengubah pola pikir dan berlatih mengelola keuangan rumah tangga. Meskipun demikian, penyelenggaraan pendidikan anggota CUKR masih relatif terkendala dalam hal penyiapan teknis dan pengorganisasian kegiatan, ketersediaan sumber daya fasilitator dengan kapasitas yang memadai, serta materi terstandar yang mampu mengakomodasi kebutuhan anggota. Dalam mengatasi persoalan tersebut, studi merekomendasikan perlunya tata organisasi penyelenggaraan kegiatan yang lebih terstruktur yang didasari pada mekanisme perencanaan, pelaksanaan, dan evaluasi-refleksi.
Building Timeless.co Brand Awareness Through Influencer and Internet Marketing Budyanto; Christy Dwita Mariana; Dionisius Yusuf
Management and Sustainable Development Journal Vol 3 No 1 (2021): 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.v3i1.247

Abstract

Perkembangan yang pesar pada teknologi menyebabkan peningkatan perkembangan pada industry smartphone serta sangat diminati oleh masyarakat Indonesia. Sejumlah 175 juta pengguna smartphone di Indonesia telah terhubung pada internet dan sebagaian besar dari mereka menghabiskan waktu lebih dari 3 jam setiap harinya untuk mengakses media sosial. Perkembangan smartphone telah menyebabkan terbukanya peluang bagi perusahaan untuk menciptakan kesadaran merek, salah satunya adalah perusahaan produsen jam tangan otomatis. Tujuan dari riset ini adalah untuk mengetahui apakah Timeless.com dapat menciptakan kesadaran merek melalui pemasaran via influencer dan pemasaran via internet. Selain itu, riset ini pun bertujuan untuk mengetahui strategi pemasaran yang paling efektif untuk meningkatkan kesadaran merek Timeless.co. Riset ini menggunakan metode kuantitatif melalui pendekatan eksplanatif. Data riset dikumpulkan dengan metode convenience sampling dan dianalisis melalui SPSS v25. Hasil riset ini mengindikasikan bahwa pemasaran via influencer dan internet mempengaruhi kesadaran merek Timeless.co. Strategi yang efektif bagi Timeless.co adalah pemasaran via internet
How do Motivation and Work Environment Affect Bank Employees Performance? Valentina Kurniawati; Singgih Tiwut Atmojo
Management and Sustainable Development Journal Vol 3 No 1 (2021): 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.v3i1.254

Abstract

The purpose of this study was to determine the influence of work motivation and work environment on the performance of employees of PT Bank Mandiri (Persero), Tbk Branch of Singkawang. This research uses quantitative research Sample of this study were all employees of PT Bank Mandiri (Persero) Tbk, Singkawang branch is 63 people.Based on the analysis that has been carried out, it is concluded that the results of multiple regressions explain the variable X1 is work motivation and X2 is work environment, which has a positive effect on the performance of the variable Y is the performance of the employees . The magnitude of the results of the simultaneous test (F-test) obtained an F value of 53.336 with a significant probability of 0.000, the partial test results (t-test) obtained that the motivation variable has a t-count value of 2.362>t table 1.99897 and a significance value of 0.021 < 0.05. H1 is work motivation has a positive effect on performance. The work environment variable has a t value of 5.926> t table 1.99897 and a significance value of 0.000 <0.05 H2, which means that the work environment is accepted, meaning that individual variables are declared to affect performance.
Pengaruh Pengetahuan Non Formal, Pendapatan, dan Pengalaman terhadap Minat Pengembangan Bisnis Ternak Ardhi Khairi
Management and Sustainable Development Journal Vol 3 No 1 (2021): 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.v3i1.267

Abstract

Jumlah sapi potong di Indonesia merupakan isu yang tidak pernah bisa diselesaikan hingga saat ini. Bagi pemerintah, mendorong peternak yang sudah ada untuk mengembangkan bisnis ternak sapi potong menjadi cara yang paling mungkin untuk diusahakan. Fokus penelitian ini adalah mencari pengaruh pengetahuan nonformal, pendapatan, dan pengalaman terhadap minat pengembangan bisnis ternak sapi potong dari peternak yang ada di Kecamatan Ngombol. Data yang telah dikumpulkan sebanyak 50 responden dari total 451 peternak dengan menggunakan kuesioner. Dengan menggunakan regresi liner berganda, penelitian ini mengungkapkan sejauh mana pengaruh pengetahuan nonformal, pendapatan, dan pengalaman terhadap minat pengembangan bisnis ternak sapi potong.
EFEKTIVITAS REWARD TERHADAP PENINGKATAN MOTIVASI KERJA MAHASISWA UNIT KEGIATAN MAHASISWA KEBUN ORGANIK DAN HIDROPONIK Jimmi
Management and Sustainable Development Journal Vol 3 No 2 (2021): 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.v3i2.253

Abstract

Reward can increase the human resources because reward had to described that the organization was caring about the human resources development. The purpose of this study was to explore and understand the effectiveness of rewards for improving the performance of organic and hydroponic garden at Institute Shanti Bhuana. The method used in this research is a qualitative descriptive case study. The research data collection technique uses data triangulation, namely participatory observation, in-depth interviews, and documentation with a purposefully select method where the researcher identifies the location and the individual / group on purpose and in a planned manner. The results of the study concluded that the reward has an effectiveness to increase the work motivation of the organic and hydroponic garden of Institute Shanti Bhuana. The coordinator of the UKM work organization has an important role in increasing the work motivation of the members of the organic and hydroponic garden UKM. Each performance result requires compensation, this aims to increase work motivation and there needs to be an appreciation of the performance of the members of the organic and hydroponic garden UKM. The importance of awards given to members as a form of motivation and as a means of creating loyalty to the organization.
PERAN MODAL SPIRITUAL DALAM PEMBENTUKAN BUDAYA AMARE DI KALANGAN MAHASISWA STIM SHANTI BHUANA eligia salfarini
Management and Sustainable Development Journal Vol 3 No 2 (2021): 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.v3i2.268

Abstract

ABSTRAK Penelitian ini bertujuan untuk menggambarkan peran modal spiritual dalam pembentukan Budaya Amare di kalangan mahasiswa STIM Shanti Bhuana. Paradigma dari penelitian ini adalah kualitatif dan menggunakan metode triangulasi untuk mempertahankan realibilitas. Penelitian ini menggambarkan bagaimana penanaman nilai-nilai luhur melalui pembinaan rohani, kehidupan asrama, kehidupan kampus dan kurikulum mampu melahirkan modal spiritual dalam diri para mahasiswa. Modal spiritual terlihat dari buah-buah yang dihasilkan yakni mahasiswa semakin bertumbuh dalam iman, berintegritas, bertanggung jawab, dapat diandalkan, memiliki semangat altruisme, peningkatan intelektual, dan profesionalitas. Selain membuahkan hal-hal positif di dalam diri mahasiswa ternyata modal spiritual ini mewujudkan visi dan misi STIM Shanti Bhuana. Hal utama yang menjadi kunci dari pembentukan Budaya Amare di kalangan mahasiswa STIM Shanti Bhuana ternyata adalah penanaman nilai-nilai luhur yang akhirnya membentuk modal spiritual.
ANALISIS KEBERADAAN BRANDING DALAM MENUNJANG DIGITAL MARKETING PADA USAHA MINA GIRI Sugeng Santoso; Ni Made Sania Indri Wahyuni; Ni Komang Aprilia Enisari
Management and Sustainable Development Journal Vol 3 No 2 (2021): 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.v3i2.274

Abstract

Tujuan penelitian ini adalah (1) untuk menganalisis strategi pemasaran produk melalui branding yang dilakukan Usaha Mina Giri, dan (2) untuk mengetahui kendala-kendala pemasaran produk Mina Giri. Penelitian ini dilakukan sebagai bentuk aktualisasi peran peneliti dalam menyikapi problematika yang dihadapi UMKM dalam strategi memasarkan suatu produk. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data yang dilakukan ialah melalui observasi, wawancara, dokumentasi, dan triangulasi data. Hasil penelitian ini menunjukkan bahwa dibutuhkan adanya peranan dalam meningkatkan branding untuk menstimulus proses pemasaran produk. The purpose of this study were (1) to analyze the product marketing strategy through branding carried out by Mina Giri business (2) to determine the constraints of marketing Mina Giri products. This research was conducted as a form of actualizing the role of researchers in addressing the problems faced by MSMEs in marketing a product strategy. This study uses a qualitative method with a descriptive approach. Data collection techniques used are through observation, interviews, documentation, and data triangulation. The results of this study indicate that a role is needed in increasing branding to stimulate the product marketing process.