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 87 Documents
DEVELOPMENT OF PROACTIVE WORK BEHAVIOR: SYSTEMATIC LITERATURE REVIEW Bella Ghia Dimmera; Afifah, Nur; Mustaruddin
Management and Sustainable Development Journal Vol. 6 No. 1 (2024): 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.v6i1.886

Abstract

Employees' proactive work behavior can influence the organization's future development. This study examines how research on proactive work behavior has evolved through a thorough systematic literature review. This review employed PRISMA, or preferred reporting items, for systematic reviews and meta-analyses with the Watase Uake tools. The systematic literature review was conducted in three stages: planning, conducting, and reporting. The review results showed that the development of proactive work behavior in 2018–2024 indexed by Scopus was highest in 2023, reaching fifty articles. Research on proactive work behavior has grown rapidly over the past decade, with underlying theories such as attribution theory, work design theory, social exchange theory, broaden-and-build theory, job demand resources theory, socialization resource theory, social cognitive theory, self-determination theory, conservation of resources theory, relational identification theory, theory of organizational socialization, self-construal theory, trait activation theory, and self-regulatory theory. Proactive work behavior has a great chance of being published in the world's leading journals.
TAX PLANNING MENGHADAPI KENAIKAN TARIF PPN: STUDI PADA WAJIB PAJAK DI FLORES TIMUR Wibowo, Danny
Management and Sustainable Development Journal Vol. 7 No. 1 (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.v7i1.994

Abstract

This research aims to tax planning of Taxable Entrepreneurs against changes in Value Added Tax tax regulations. This research uses a descriptive qualitative approach where the process of describing the research area is organized in narrative form. Data collection used an interview method conducted with Taxable Entrepreneurs in East Flores. The results of this study reveal that an increase in the VAT rate is very problematic because it can impact consumer behaviour. However, informants do not ignore tax regulations; they understand that violating taxes can hurt their business continuity. This finding presents the efforts of taxable entrepreneurs in East Flores to maintain their business sustainability using tax planning. Other findings regarding the environmental perspective formed from the level of experience and age and the encouragement of the social community also stimulate taxpayer behaviour in assessing changes in tax regulations, especially related to VAT rates.
ANALYZING HEDGING, INSTITUTIONAL OWNERSHIP, AND DEBT POLICY ON FIRM VALUE WITH FIRM SIZE MODERATION IN INDONESIA STOCK EXCHANGE Agustina, Chindy; Willim, Andre Prasetya
Management and Sustainable Development Journal Vol. 7 No. 1 (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.v7i1.1010

Abstract

Penelitian ini bertujuan untuk mengembangkan kerangka konseptual guna mengkaji pengaruh praktik lindung nilai (hedging), kepemilikan institusional, dan kebijakan utang terhadap nilai perusahaan dengan mempertimbangkan peran moderasi dari ukuran perusahaan. Data sekunder berasal dari subsektor perbankan di Bursa Efek Indonesia periode 2018–2022, dengan sampel 37 perusahaan dan total 185 data. Teknik purposive sampling digunakan, dan analisis dilakukan dengan regresi moderasi. Hasil penelitian menunjukkan bahwa praktik hedging dan kebijakan utang tidak berpengaruh signifikan terhadap nilai perusahaan, sementara kepemilikan institusional berpengaruh positif dan signifikan. Ukuran perusahaan memoderasi hubungan hedging dan kebijakan utang, tetapi tidak pada kepemilikan institusional.
DAMPAK ORIENTASI PELANGGAN DAN INOVASI LAYANAN MELALUI KEMAMPUAN PEMASARAN DINAMIS: PENDEKATAN RESOURCE-BASED VIEW DAN TEORI KEMAMPUAN DINAMIS Andreas; Hiong, Lauw Sun
Management and Sustainable Development Journal Vol. 7 No. 1 (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.v7i1.1011

Abstract

One of the problems experienced by micro, small, and medium enterprises is ignoring the importance of creating a sustainable marketing strategy and adapting to economic developments in the era of globalization. This study uses Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis to reveal the relationship between customer orientation and dynamic capability theory, which aims to improve marketing performance in the Small and Medium Enterprise Food and Beverage sector. The population in this study consisted of MSME entrepreneurs in Pontianak city, West Kalimantan, Indonesia with a total sample size of 134 in the food and beverage business sector. The results of the analysis show that the adoption of dynamic capability theory can provide insight to business people to determine marketing strategies that are sustainable and adaptive to economic development.
sebuah Pengembangan Ekonomi Jemaat melalui Revitalisasi Aset Gereja: Studi Kasus Retreat Centre GBKP. Frebin Thea Rona; Lestari, Murti
Management and Sustainable Development Journal Vol. 7 No. 1 (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.v7i1.1012

Abstract

This research aims to examine how the church can play an active role in the economic empowerment of the congregation through the management of its assets. The Karo Protestant Batak Church (GBKP) through its service unit, namely the Retreat Center GBKP Suka Makmur, is the object of study in this research. Using a qualitative approach and case study method, this research highlights the potential for revitalizing church assets in improving the welfare of the congregation holistically. Data were collected through interviews, participatory observation, and documentation studies. The results show that the GBKP Retreat Center has great potential that has not been fully utilized. Revitalization through strengthening management, diversifying programs, and external collaboration are key strategies to realize a church that is able to empower spiritually and economically.
Pengaruh Upah Minimum, Investasi, Tingkat Partisipasi Angkatan Kerja dan Rata-Rata Lama Sekolah terhadap Ketimpangan Pendapatan di Provinsi Kalimantan Barat Herlin Oktasari; Suradi, Romi
Management and Sustainable Development Journal Vol. 7 No. 1 (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.v7i1.1026

Abstract

Tujuan studi ini guna mengkaji pengaruh upah minimum kabupaten/kota (UMK), investasi, tingkat partisipasi angkatan kerja (TPAK), serta rata-rata lama sekolah (RLS) terhadap ketimpangan pendapatan di 14 kabupaten/kota di Provinsi Kalimantan Barat selama periode 2014–2023. Pendekatan metodologi yang digunakan ialah regresi data panel dengan Random Effect Model (REM). Temuan memperlihatkan bahwa variabel UMK dan investasi memiliki pengaruh negatif serta signifikan pada ketimpangan pendapatan, yang menunjukkan bahwasannya peningkatan dalam kedua aspek tersebut dapat berkontribusi pada penurunan ketimpangan. Di sisi lain, variabel TPAK memperlihatkan pengaruh positif namun tidak signifikan, sementara RLS memberikan pengaruh positif dan signifikan, yang memberi indikasi bahwasanya peningkatan rata-rata lama sekolah belum merata dan justru dapat memperlebar kesenjangan pendapatan. Secara simultan, keempat variabel tersebut terbukti berpengaruh positif dan signifikan pada ketimpangan pendapatan
IMPROVING TEACHER PERFORMANCE THROUGH JOB SATISFACTION AS A MEDIATOR OF SERVANT LEADERSHIP AND SELF-EFFICACY Prawiro, Wendy; Lianto; Ginting, Sunardi
Management and Sustainable Development Journal Vol. 7 No. 1 (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.v7i1.1030

Abstract

This research seeks to examine and validate the influence of Servant Leadership and Self-Efficacy approaches on teacher performance within educational institutions, with perceived support for job satisfaction serving as a mediating variable. The quantitative approach was selected to fulfill the aforementioned research objectives. This study involved 116 teacher respondents from schools managed by the Yayasan Pendidikan Gembala Baik Pontianak. This associative study gathered primary data using questionnaires employing saturated sampling methods. The collected data were analyzed utilizing the method with WarpPLS 7.0. This study revealed that Servant Leadership and Self-Efficacy, mediated by job satisfaction, have a favorable and significant influence on performance. The research demonstrated that Servant Leadership and Self-Efficacy have a favorable and significant impact on job satisfaction, while Servant Leadership alone did not significantly affect performance. Managers of educational institutions are encouraged to implement Servant Leadership and Self-Efficacy to enhance job happiness, hence elevating teacher performance.