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Articles 1,063 Documents
The Effect of Company Behavior on Financial Success in Manufacturing in Banten Province Safii, Mohamad; Aspiranti, Tasya; Nurhayati, Nunung; Amaliah, Ima
International Journal of Science, Technology & Management Vol. 7 No. 1 (2026): January 2026
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v7i1.1396

Abstract

This study explores the influence of firm behavior regarding financial performance in manufacturing companies located in Banten Province during the period 2021–2024. Employing a numerical approach and Structural Equation Modeling (SEM) with a covariance-based method, the research examines the influence of three behavioral dimensions—transformational leadership, organizational culture, and managerial strategy—regarding essential financial metrics such as ROA, ROE, and NPM. The findings reveal that overall firm behavior exerts a substantial beneficial impact on financial performance, confirmed by strong goodness-of-fit indicators. Further analysis indicates that transformational leadership, organizational culture, and managerial strategy each contribute meaningfully to financial outcomes. These findings highlight the critical role of behavioral factors in enhancing profitability and competitiveness. The study offers theoretical contributions to behavioral governance literature and practical implications for leadership development, cultural alignment, and adaptive strategic management in dynamic market environments. Limitations include regional scope and reliance on secondary data future research should employ longitudinal and cross-industry designs for broader generalizability.
Business Performance Analysis And Valuation: Accounting Treatment Implications In Indonesia's Carbon Credit Industry Larasati, Intan
International Journal of Science, Technology & Management Vol. 7 No. 1 (2026): January 2026
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v7i1.1397

Abstract

This study examines how accounting treatment choices for special funding schemes affect financial performance and valuation in Indonesia's emerging carbon credit industry. Using PT. Argustara Pilar Utama as a case study, a forestry-based carbon credit company operating under a unique funding arrangement where a single investor fully finances project operations in exchange for fixed-price carbon credit offtake, the research employs quantitative financial analysis methodology including ratio analysis and Discounted Cash Flow (DCF) valuation. Two accounting scenarios are evaluated: Scenario A recognizing investor funds as revenue under IFRS 15, and Scenario B recognizing funds as equity under IAS 32. The findings reveal substantial financial implications from accounting treatment choice. Scenario A produces cumulative positive EBIT of IDR 129.37 billion (2025-2034), Interest Coverage Ratio of 11.37x qualifying for Aa2/AA credit rating, and Enterprise Value of IDR 116.28 billion with WACC of 8.49%. Conversely, Scenario B generates cumulative negative EBIT of IDR 95.60 billion, negative Interest Coverage Ratio triggering D2/D distressed rating, and negative Enterprise Value of IDR 43.99 billion with elevated WACC of 22.81%. The equity value differential between scenarios reaches IDR 160.27 billion. This study concludes that revenue recognition under IFRS 15 is the superior treatment, as net shareholder value of IDR 75.32 billion after tax significantly exceeds zero value under equity recognition, while recommending complementary tax optimization strategies to mitigate double taxation exposure.
The Key Role of Menu Innovation: Optimizing Digital Marketing Performance in the Culinary Industry of South Tangerang, Banten Province Munarsih, Munarsih; Aspiranti, Tasya; Amaliah, Ima; Nurhayati, Nunung; R. Oktini, Dede
International Journal of Science, Technology & Management Vol. 7 No. 1 (2026): January 2026
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v7i1.1399

Abstract

Research Purpose this study seeks to thoroughly examine the implementation strategies behind Menu Innovation, outline approaches for Enhancing Digital Marketing Performance, and identify the essential role Menu Innovation plays in supporting such optimization within the culinary sector of South Tangerang (Tangsel), Banten Province. A Descriptive Qualitative method was applied, focusing on culinary SMEs operating in Tangsel. Data were gathered through in-depth interviews with business owners and marketing personnel, complemented by non-participant observation of digital content. Research Findings the qualitative results indicate that Menu Innovation is a central driver in improving digital performance. Its influence emerges through two primary mechanisms:(1) Menu Innovation is intentionally crafted as a visual asset that encourages the creation of User-Generated Content (UGC). Such content effectively boosts social-media engagement rates and organic visibility.(2) Menu Innovation offers an authentic storyline that strengthens digital storytelling efforts, enabling narrative transportation, which in turn has been shown to increase digital conversion rates (from viewers to online orders).
A Comparative Analysis of Financial Performance and Stability Between Indonesian Sharia Bank (BSI) and Bank Mandiri From 2020 to 2024 Jamaludin, Jamaludin; Aspiranti , Tasya; Amaliah, Ima; Nurhayati, Nunung; Lestari, Rini
International Journal of Science, Technology & Management Vol. 7 No. 1 (2026): January 2026
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v7i1.1401

Abstract

This study aims to assess and describe the financial performance of Bank Mandiri and Indonesian Sharia Bank (BSI) based on the RGEC analysis results during the period 2020–2024. The research method used is quantitative with a descriptive quantitative approach. The population of the study includes all banks registered and operating in Indonesia during the 2020–2024 period, or more specifically certain banks such as conventional banks and sharia banks. The samples selected are Bank Mandiri as the representative of conventional banks and Indonesian Sharia Bank (BSI) as the representative of sharia banks for the 2020–2024 period. The sample selection is based on relevance, availability of data, and representation of each bank type. The results show that Bank Mandiri demonstrates superior performance compared to Indonesian Sharia Bank (BSI) on most key RGEC indicators. Bank Mandiri maintains asset quality with significantly lower NPF, as well as records better efficiency in asset and capital utilization through higher ROA and ROE. Additionally, Mandiri’s operating margin (NOM) is much stronger and more stable. Although both banks have very strong capital adequacy (CAR) and good governance (GCG), operational efficiency (BOPO) remains a challenge for both, even though BSI shows slightly better BOPO figures. Overall, Mandiri is more aggressive in financing distribution and efficient in generating profit, while BSI is still in the process of post-merger stabilization with reasonably healthy performance but with room for improvement in operating margin and efficiency.
Resilience of Alpha Generation: Digital Resiliency, Organizational Culture, and Talent Management Maharani, Haidilia; Amaliah, Ima; Nurhayati, Nunung
International Journal of Science, Technology & Management Vol. 7 No. 1 (2026): January 2026
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v7i1.1403

Abstract

Digital transformation and changes in global work dynamics are driving the emergence of Generation Alpha as a future workforce group with digital-native characteristics, visual orientation, and high expectations for flexibility and value alignment. These conditions demand a new understanding of work resilience that relies on structural stability and sustainable adaptability. This study aims to examine the influence of digital readiness, organizational culture, and talent management strategies on the resilience of Generation Alpha in the workplace. The method used is a qualitative literature study by analyzing reputable scientific articles that discuss work resilience, digital transformation, organizational culture, and talent management across organizational contexts. The results of the synthesis show that digital readiness plays a role as a foundation for resilience through strengthening self-efficacy, adaptive learning, and psychological resilience, although it has the potential to pose a risk of self-regulation if not balanced by organizational support. An adaptive, ethical, and learning-oriented organizational culture has been proven to strengthen the psychological safety and work attachment of Generation Alpha. Flexible and nonlinear talent management strategies become an institutional instrument to convert adaptive potential into long-term resilience. This study contributes to the development of the Alpha Generation resilience conceptual framework and provides practical implications for organizations in designing sustainable human resource strategies in the digital age of work.
Analysis of Traffic Performance and Handling Scenarios in the Malang Station Area, Kota Baru Prakosa, Dandun; Jamhari, Syafek; Veronica, Veronica; Irfan Efendi, Ade
International Journal of Science, Technology & Management Vol. 7 No. 1 (2026): January 2026
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v7i1.1404

Abstract

The Malang Kota Baru Station area is currently experiencing traffic performance problems characterized by high delays and low speeds, especially on the Trunojoyo 1 Road and Trunojoyo 2 Road sections. This condition is influenced by high side obstacles in the form of on-street parking and loading and unloading activities. This study aims to analyze the performance of the existing road network and formulate effective traffic management and engineering scenarios in improving regional traffic performance. The analysis was carried out by modeling using PTV Vissim software through the calibration and validation stages using the Geoffrey E. Havers (GEH) statistical test. The results of the analysis of existing conditions showed an average delay of 168 seconds, network speed of 13.6 km/h, total mileage of 24,120 kend-km, and total travel time of 1,774 vehicles/hour, which indicates that the performance of the road network is in the poor category. Improvement efforts are carried out through several traffic management and engineering scenarios, including moving on-street parking to off-street, repairing pedestrian facilities, adding signs and repairing road markings, as well as regulating the separation of access in and out of goods and passengers. The results of the proposed scenario simulation showed an improvement in road network performance, namely an increase in network speed to 22.04 km/h, a decrease in average delay to 90.91 seconds, a decrease in total travel time to 1,160.59 vehicles/hour, and an increase in total mileage to 25,574 kend-km. Thus, the proposed traffic management and engineering scenario has proven to be effective in improving traffic performance in the Malang Kota Baru Station Area.
Study Phytoplankton as a Bioindicator of Asahan River Water Quality Rosenta Purba, Ika
International Journal of Science, Technology & Management Vol. 7 No. 1 (2026): January 2026
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v7i1.1405

Abstract

This study aims to determine the types of phytoplankton, phytoplankton abundance, factors that influence phytoplankton life and the quality of the Asahan River based on phytoplankton abundance. The method used is descriptive. The results of the study in the waters of the Asahan River obtained 13 types of phytoplankton, with a species abundance of 4875 ind/L. The quality of the Asahan River is moderately polluted as seen from the species abundance value which ranges from 1,000-10,000 ind/L and environmental parameter values, namely temperature 28.66 ˚C, brightness 6.26 m and DO 7.19 mg/l is optimal for the growth and development of phytoplankton while the salinity of 31.22 ˚/˳, pH 6.7 and BOD 2.7mg/l are below the standard quality of the Asahan River for marine biota according to the Decree of the Minister of Environment and Forestry No. 51 of 2004.
An Ergonomic Evaluation of Mosque Ablution Areas (Shadirvans): A User Perception Study Iseri, Ali
International Journal of Science, Technology & Management Vol. 7 No. 1 (2026): January 2026
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v7i1.1407

Abstract

Mosque ablution areas (shadirvans) play a critical role in supporting ritual purification; however, their design is largely unstandardized and rarely evaluated from an ergonomic perspective. This study investigates the effectiveness of existing shadirvan designs by assessing user perceptions of comfort, safety, hygiene, and usability. A questionnaire-based survey was administered through structured interviews with 200 male users across 15 mosques in Istanbul, Türkiye. Fourteen Likert-scale items were used to evaluate key design and functional aspects of shadirvans. Descriptive analyses and multivariate analyses of variance (ANOVA) were conducted to examine the effects of demographic factors and mosque-specific design characteristics on user perceptions. The results indicate that while shadirvans are generally preferred over alternative ablution solutions, their performance is inconsistent and often insufficient. Common problems were identified in footwear management, water splashing control, and the organization of wet and dry zones. Traditional features such as shared clogs were largely perceived as uncomfortable and unhygienic. Statistical analyses revealed that user perceptions were predominantly influenced by the mosque itself, rather than by demographic characteristics, highlighting the strong impact of design variability. These findings provide empirical evidence that the absence of standardized design guidelines leads to significant differences in usability and user satisfaction. The study underscores the need for evidence-based, user-centered design standards to improve comfort, hygiene, and safety in mosque ablution facilities.
Designing Integrated Urban Agriculture Systems for Spatial Efficiency and Environmental Sustainability in Dense Urban Neighborhoods Tisnawati, Endah; Aufelisa, Nabila
International Journal of Science, Technology & Management Vol. 7 No. 1 (2026): January 2026
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v7i1.1408

Abstract

Rapid urban densification in cities of the Global South has intensified land scarcity and constrained the provision of green open spaces, particularly in compact residential neighborhoods. In such contexts, community-based urban agriculture has emerged as an adaptive response to environmental, social, and spatial challenges. While existing studies widely acknowledge the multifunctional benefits of urban agriculture, empirical investigations that systematically examine its spatial logic and integration within dense built environments remain limited, especially in Southeast Asian cities. This study aims to reframe community-based urban agriculture as an integrated socio-spatial and environmental infrastructure embedded within compact urban fabrics. Using a case study approach, the research investigates urban agriculture practices in Kemantren Gondokusuman, Yogyakarta, Indonesia. Data were collected through field mapping, spatial documentation, and descriptive–quantitative analysis focusing on spatial typologies, distribution patterns, green open space ratios, and system integration. The results identify 22 spatially distributed urban agriculture sites operating across private yards, residual spaces, and communal facilities, with a density of approximately 0.055 sites/ha in an area characterized by a green open space provision of only 14.5%. Findings reveal that urban agriculture functions as a micro-scale environmental infrastructure through the integration of spatial efficiency, production systems, environmental functions, and community-based operational mechanisms. Rather than compensating for green space deficits through land expansion, environmental performance is achieved through functional intensification of fragmented spaces. The study proposes an integrated urban agriculture model that synthesizes these interdependent systems, contributing a design-oriented framework for sustainable built environments in dense urban neighborhoods. This research advances-built environment sustainability discourse by demonstrating how urban agriculture can operate as a scalable, spatially integrated strategy for enhancing environmental and socio-spatial performance in compact cities.
Implementing Green Marketing Communication Strategies to Build Corporate Reputation and Consumer Trust: A Qualitative Case Study Orientation in Manufacturing Companies in Tangerang City Inva Jaswita, Derizka; Aspiranti, Tasya; Amalia, Ima; Nurhayati, Nunung
International Journal of Science, Technology & Management Vol. 7 No. 1 (2026): January 2026
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v7i1.1409

Abstract

Environmental sustainability communication has become an essential corporate strategy, particularly within manufacturing sectors in emerging economies. This study explores how manufacturing companies in Tangerang City, Indonesia, implement green marketing communication strategies and how these strategies influence corporate reputation and consumer trust. Using a qualitative multiple-case study approach, data were collected through semi-structured interviews with 27 participants, including marketing managers, sustainability officers, consumers, NGO representatives, and government officials, supplemented with document analysis and field observations. Thematic analysis identified three dominant communication strategies: informational, emotional, and participatory green communication. The credibility of these strategies is shaped by transparency, message consistency, evidence-based claims, and alignment between communication and environmental practices. Findings reveal that firms adopting high-transparency green communication experience stronger reputation enhancement and improved consumer trust, while firms with inconsistent environmental performance face skepticism and accusations of greenwashing. A conceptual model is proposed describing the pathways through which green communication enhances trust and reputation. This study contributes to the literature by integrating signaling theory, green marketing theory, and trust theory to explain communication credibility in the context of developing countries. Practical implications are offered for manufacturers seeking to strengthen sustainability communication and legitimacy.