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 97 Documents
DEVELOPMENT OF PROACTIVE WORK BEHAVIOR: SYSTEMATIC LITERATURE REVIEW Bella Ghia Dimmera; Nur Afifah; 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 Danny Wibowo
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 Chindy Agustina; Andre Prasetya Willim
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; Lauw Sun Hiong
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; Murti Lestari
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

Penelitian ini bertujuan untuk mengkaji bagaimana gereja dapat berperan aktif dalam pemberdayaan ekonomi jemaat melalui pengelolaan aset yang dimilikinya. Gereja Batak Karo Protestan (GBKP) melalui unit pelayanannya yaitu Retreat Center GBKP Suka Makmur, menjadi objek studi dalam penelitian ini. Dengan menggunakan pendekatan kualitatif dan metode studi kasus, penelitian ini menyoroti potensi revitalisasi aset gereja dalam meningkatkan kesejahteraan jemaat secara holistik. Data dikumpulkan melalui wawancara, observasi partisipatif, dan studi dokumentasi. Hasilnya menunjukkan bahwa Retreat Center GBKP memiliki potensi besar yang belum sepenuhnya dimanfaatkan. Revitalisasi melalui penguatan manajemen, diversifikasi program, dan kolaborasi eksternal menjadi strategi kunci untuk mewujudkan gereja yang mampu memberdayakan secara spiritual dan ekonomi.
Pengaruh Upah Minimum, Investasi, Tingkat Partisipasi Angkatan Kerja dan Rata-Rata Lama Sekolah terhadap Ketimpangan Pendapatan di Provinsi Kalimantan Barat Herlin Oktasari; Romi Suradi
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

The purpose of this study is to examine the effect of the minimum wage of regencies/cities (UMK), investment, labor force participation rate (TPAK), and average length of schooling (RLS) on income inequality in 14 regencies/cities in West Kalimantan Province during the period 2014–2023. The methodological approach used is panel data regression with the Random Effect Model (REM). The findings show that the UMK and investment variables have a negative and significant impact on income inequality, indicating that increases in both aspects can contribute to reducing inequality. On the other hand, the TPAK variable shows a positive but insignificant effect, while the ALE has a positive and significant effect, indicating that increases in average years of schooling have not been evenly distributed and may even widen income gaps. Simultaneously, all four variables were found to have a positive and significant effect on income inequality.
IMPROVING TEACHER PERFORMANCE THROUGH JOB SATISFACTION AS A MEDIATOR OF SERVANT LEADERSHIP AND SELF-EFFICACY Wendy Prawiro; Lianto; Sunardi Ginting
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

Penelitian ini bertujuan menggali mengonfirmasi pengaruh penerapan gaya Servant Leadership dan Self-Efficacy terhadap kinerja guru di lembaga pendidikan dengan melibatkan peran persepsi dukungan kepuasan kerja sebagai variabel mediator. Metode kuantiatif dipilih untuk mencapai tujuan penelitian di atas. Penelitian ini melibatkan 116 responden guru di sekolah-sekolah yang dikelola oleh Yayasan Pendidikan Gembala Baik Pontianak. Penelitian asosiatif ini mengumpulkan data primer melalui kuesioner dengan teknik sampling jenuh. Data yang terkumpul diolah mengunakan teknik SEM (Structural Equation Modelling) dengan perangkat lunak WarpPLS 7.0. Penelitian ini menemukan bahwa Servant Leadership dan Self-Efficacy yang dimediasi oleh kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja guru. Studi ini juga menemukan Servant Leadership dan Self-Efficacy berpengaruh positif dan signifikan terhadap kepuasan kerja. Sedangkan Servant Leadership sendiri tidak berpengaruh signifikan terhadap kinerja guru. Pengelola lembaga pendidikan disarankan untuk dapat memberi perhatian dalam peningkatan penerapan Servant Leadership dan Self-Efficacy untuk menciptakan kepuasan kerja, yang pada akhirnya akan meningkatkan kinerja guru. Penelitian selanjutnya dapat dilakukan untuk mengeksplorasi gaya kepemimpinan dan faktor lainnya yang menjadi pendorong dalam upaya memaksimalkan kinerja guru.
Integrasi Manajemen Risiko Bank, Telekomunikasi, dan BPR dalam Perspektif Manajemen Keberlanjutan Ahmad Abadi; Junaidi Adinata; Roberto Surya Negara
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.v7i2.1072

Abstract

Transformasi digital dan konvergensi layanan keuangan–telekomunikasi mengubah secara fundamental profil risiko bank, perusahaan telekomunikasi (telco), dan Bank Perkreditan Rakyat (BPR) di Indonesia. Bank semakin bergantung pada infrastruktur dan platform telco untuk penyediaan layanan perbankan digital, sementara BPR didorong memperluas inklusi keuangan di wilayah rural melalui kredit skala kecil dan kemitraan berbasis teknologi. Bersamaan dengan itu, agenda keuangan berkelanjutan menuntut integrasi aspek lingkungan, sosial, dan tata kelola (ESG) ke dalam kerangka manajemen risiko lintas sektor. Artikel ini menyajikan kajian literatur naratif–integratif mengenai integrasi manajemen risiko pada bank, telco, dan BPR dengan menggunakan kerangka COSO Enterprise Risk Management (ERM) dan ISO 31000:2018 dalam perspektif manajemen keberlanjutan. Secara khusus, artikel ini bertujuan untuk: (1) memetakan profil dan praktik manajemen risiko di masing-masing sektor; (2) mengidentifikasi titik temu dan perbedaan penerapan COSO ERM dan ISO 31000; dan (3) merumuskan kerangka konseptual manajemen risiko terintegrasi yang menggabungkan prinsip triple bottom line dan kebijakan keuangan berkelanjutan. Sintesis literatur menunjukkan bahwa perbankan memiliki kerangka risiko yang relatif matang, telco berfokus pada risiko teknologi, jaringan, dan keamanan informasi, sedangkan BPR menghadapi dominasi risiko kredit dan operasional dengan kapasitas tata kelola dan teknologi yang terbatas. Artikel ini mengusulkan model di mana COSO ERM berperan sebagai arsitektur tata kelola, ISO 31000 sebagai proses manajemen risiko bersama, dan perspektif keberlanjutan sebagai lensa untuk mengelola risiko finansial maupun non-finansial lintas sektor, sekaligus memberikan agenda penelitian lanjutan bagi penguatan ekosistem keuangan berkelanjutan di Indonesia. Kata kunci: Manajemen Risiko; COSO ERM; ISO 31000; Keuangan Berkelanjutan; ESG
FAKTOR-FAKTOR PENENTU TURNOVER INTENTION PEGAWAI BANK: PERAN WORK-LIFE BALANCE, STRES KERJA, KOMPENSASI, DAN KEPUASAN KERJA Mochamad Syafruddin Aji; Ronny; Tanza Dona Pertiwi; Muhammad Cholil
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.v7i2.1077

Abstract

The high employee turnover in Indonesia’s banking sector in recent years reflects intense pressure and demanding performance targets that may disrupt employees’ work-life balance and job satisfaction. This study aims to analyze the factors influencing bank employees’ turnover intention by examining the roles of work-life balance, job stress, and compensation, as well as testing job satisfaction as a mediating variable. A quantitative approach was employed through a survey of 104 bank employees in East Java, and the data were analyzed using SEM-PLS. The findings reveal that work-life balance and job stress have a significant effect on turnover intention, whereas compensation and job satisfaction show no significant effect. Moreover, job satisfaction does not mediate the effects of work-life balance, job stress, or compensation on turnover intention. These results indicate that in a target-driven banking industry, reducing turnover intention cannot be achieved merely by increasing compensation or relying on job satisfaction. The practical implications suggest that management should design more human-centered policies, such as setting realistic targets, monitoring workload, implementing flexible work arrangements, and establishing structured stress management programs. These efforts are essential to create a more supportive work environment that enables employees to maintain role balance without compromising performance, ultimately reducing their intention to leave the organization.
AN ANALYSIS OF BUSINESS DEVELOPMENT IN PLASTIC WASTE RECYCLING INTO ECO-FRIENDLY FURNITURE: A CASE STUDY OF KAMPUNG BERSERI ASTRA KEPUTIH Susy Budi Astuti; Prasetyo Wahyudie; Agrie Pratama Harwinanto; Chaterine Eunice Michelle Naomi Koraag
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.v8i1.1062

Abstract

This study analyzed the potential and strategy for developing plastic waste recycling into eco-friendly furniture at Kampung Berseri Astra Keputih, Surabaya. Using a qualitative descriptive method, the research involved literature review, field observation, and design exploration. SWOT analysis was applied to identify internal and external factors influencing community-based business feasibility. The results showed that the area had strong potential supported by material availability, environmental awareness, and CSR programs. The study produced Eco-Block Furniture, a modular and multifunctional recycled plastic product applying knockdown and self-locking systems for practical and aesthetic purposes. Despite these advantages, challenges such as limited technical skills and public perception of recycled products remain. Continuous support and design validation are necessary to sustain implementation. In conclusion, recycling plastic waste into furniture contributes to environmental improvement and generates sustainable economic opportunities for the local community.

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