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INDONESIA
JOURNAL SCIENTIFIC OF MANDALIKA (JSM)
Published by Institut Penelitian dan Pengembangan Mandalika Indonesia
ISSN : -     EISSN : 27455955     DOI : -
Core Subject : Humanities, Education,
Humanities Languange, Linguistic, Communication & Media Other
This journal is a means of scientific publication to develop knowledge and information. This journal specifically contains the results of research carried out in all scientific fields. Apart from publishing research results, this journal also accepts manuscripts from literature reviews and other reports for publication. This journal is published every month since August 2020.
Arjuna Subject : Ilmu Sosial - Pendidikan
Articles 35 Documents
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Search results for , issue "Vol. 6 No. 9 (2025)" : 35 Documents clear
System Literature Review: Analysis Of The Influence Of Market Anomaly And Financial Behaviour On Abnormal Returns In The Efficient Market Hypothesis Siti Aminah; Nurul Huda; Nicko Albart
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 9 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss9pp3455-3474

Abstract

The capital market is one of the important indicators in a country's economy, which reflects the dynamics of the relationship between investors, companies, and market conditions. In the Efficient Market Hypothesis (EMH) theory, stock prices are said to reflect all available information efficiently. Thus, there is no opportunity for investors to consistently generate abnormal returns, namely profits that exceed market expectations based on the risks taken. However, in practice, various market anomalies and financial behavior often show deviations from the basic assumptions of the EMH. This study aims to analyze the effect of various market anomalies such as the January Effect, Ramadhan Effect, Election Days Effect, Pandemic Covid Effect, and financial behavior on abnormal returns in the Efficient Market Hypothesis using the system literature review research method. The results of the study show that the January Effect, Ramadhan Effect, Election Days Effect, Pandemic Covid Effect have a negative effect on abnormal returns in the Efficient Market Hypothesis. Financial behavior such as herding behavior shows that there is no herding behavior in the Indonesian capital market. These results indicate that investors are rational in making investment decisions because they have good access to relevant information about stock price movements in the market.
The Role Of Audit Committee In Moderating Tax Avoidance In Indonesia Moeljono; Masine Slahanti; Rahoyo
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 9 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss9pp3659-3671

Abstract

This study tries to analyze the relationship between Size, ROA and DER on Tax Avoidance with the mediating variable of the Audit Committee.The nature of quantitative research uses Eviews 12 analysis tools to build relationships between variables. The sample uses purposive sampling technique, with the sample criteria being companies listed on the Indonesia Stock Exchange, while the population is taken according to what has been previously determined. To conduct the analysis, 27 sample companies were obtained and analyzed using the best method so that the maximum test results were obtained.The results of the research show that Size, DER, and ROA have no effect on Tax Avoidance nor do they mediate the Audit Committee variable. The weakness of this relationship proves that there are many factors that affect the process of tax avoidance practices. Furthermore, tax avoidance practices by companies may not be influenced by the company's internal environment, so the biggest factor may be from outside the company.The practice of tax avoidance by companies in Indonesia which has been indicated to come from internal companies is not entirely true. factors such as Size, ROA, DER have no effect on tax avoidance. The Audit Committee as a Moderating Variable also failed to moderate Size, ROA, DER on Tax Avoidance Practices. This is possible from outside the company as a factor influencing corporate tax avoidance in Indonesia.
Analisis Yurisdiksi Kewenangan Pengadilan Militer Mengadili Tindak Pidana Korupsi yang Dilakukan TNI Ramadhan, Azis Akbar
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 9 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss9pp3763-3774

Abstract

Article 9 Paragraph (1) of Law No. 31 of 1997 concerning Military Justice states that the military justice system has the authority to try criminal acts committed by a person who at the time of committing the crime, firstly because the subject is indeed a soldier; secondly because the subject can be equated by law as a soldier, and thirdly can also be a civilian because the decision of the Commander in Chief with the approval of the Minister of Justice must be tried by a Court within the military justice system. Meanwhile, in Article 5 and Article 6 of Law No. 46 of 2009 concerning the Corruption Court, the Corruption Court states that the corruption court is the only court that has the authority to examine, try, and decide on corruption cases whose prosecution is submitted by the public prosecutor and is emphasized in Article 6 of the Corruption Court Law that the corruption court in its authority examines, tries, and decides on special cases in corruption cases; money laundering crimes whose original crime is a corruption crime; and/or crimes that are expressly determined in other laws as corruption crimes. Looking at the provisions of the formulation of the two articles, it is not impossible that there could be a clash of authority if a TNI member commits a criminal act of corruption, whether it is the authority of the military court because it looks at it from the subject's side or it is the authority of the corruption court because it looks at it from the side of the crime committed, considering that the two courts are both special in terms of material and formal law. This research is of a normative juridical nature which uses a statutory approach, as well as a conceptual approach, where the results of this study show that if a criminal act of corruption occurs involving the TNI, based on the principle of lex specialis systematica (the specialness of the special), the TNI who commits a criminal act of corruption will still be tried and subject to the military court, and processed in accordance with the procedures in Law No. 31 of 1997 concerning Military Justice.
Pengaruh Atribut Produk Dan Gaya Hidup Terhadap Keputusan Perpindahan Merek Pengguna Smartphone Oppo Ke Iphone Mardianto; Muhamad Stiadi; Hanif Kurniadi
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 9 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss9pp3489-3499

Abstract

The purpose of this research is to find out the influence of product attributes and lifestyle on the decision to switch from OPPO smartphone users to iPhone. This study is a survey research using a questionnaire as its instrument. The population in this research is consumers using OPPO smartphones who have switched to iPhone in Kolaka Regency, using purposive sampling method, which is a sampling technique with specific criteria. Thus, the sample in this study consists of 100 consumers using OPPO smartphones who have switched to iPhone in Kolaka Regency. The research instrument testing uses validity and reliability tests with SPSS 25.0. The data analysis techniques used are measurement model test (outer model) and structural model test (inner model) with Smart PLS 3.0. The results of this study show that there is a positive and significant influence between the variables of Product Attributes on Brand Transfer. This is shown by the Original Sample Estimate value of 0.233 which has a positive effect and the T-Statistic value of 3,171 > 1.64 with a P-Value of 0.001 and significant to Brand Transfer. The results of this study show that there is a positive and significant influence between Lifestyle variables on Brand Transfer. This is shown by the Original Sample Estimate value of 0.688 which has a positive effect and the T-Statistic value of 10,509 > 1.64 with a P-Value of 0.000 and significant to Innovation Capability
Pengaruh Brand Ambassador dan Citra Merek terhadap Keputusan Pembelian Produk Kosmetik di Tegal Muhamad Andi Budiyanto; Deddy Prihadi; Nabila Mutia Syahda
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 9 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss9pp3431-3444

Abstract

This study aims to analyze the influence of brand ambassadors and brand image on cosmetic product purchase decisions in Tegal. In the increasingly competitive cosmetics industry, companies utilize celebrities and influencers to build consumer trust and strengthen brand image to drive purchase decisions. This research employs a quantitative approach using Structural Equation Modeling (SEM) and analyzes data from 80 cosmetic product users in Tegal. The findings indicate that brand ambassadors have a positive and significant impact on purchase decisions, as they create emotional connections and enhance consumer trust in the product. Additionally, brand image plays a crucial role in strengthening consumer loyalty, ultimately increasing purchase intention. The study also reveals that the combination of brand ambassadors and brand image has a stronger influence than when considered individually. The conclusion of this study emphasizes that marketing strategies based on brand ambassadors and brand image are key factors in enhancing the competitiveness of the cosmetics industry. The implications suggest that cosmetic companies should select brand ambassadors that align with their brand values and consistently reinforce their brand image to increase customer loyalty and expand market share in a competitive environment
Optimalisasi Manajemen Logistik Rumah Sakit untuk Meningkatkan Efisiensi Pengadaan dan Distribusi Obat di Era Digital Laksono, Adi
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 9 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss9pp3569-3578

Abstract

MEffective logistics management plays a crucial role in ensuring the availability, continuity, and efficiency of drug procurement and distribution in hospitals. In the digital era, transforming logistics systems has become a strategic necessity to address challenges such as limited resources, distribution delays, and stock mismatches. This study aims to analyze optimization strategies for hospital logistics management through the utilization of digital technology to enhance the efficiency of drug procurement and distribution. Using a qualitative approach through literature studies and analysis of recent scientific publications, this research explores the implementation of technologies such as Hospital Management Information Systems (HMIS), barcode tracking, the Internet of Things (IoT), and big data analytics in pharmaceutical logistics processes. The findings reveal that digitalization of logistics can improve supply chain transparency, stock accuracy, cost control, and decision-making speed. Nevertheless, challenges such as infrastructure readiness, resistance to change, and limited human resources remain significant barriers to implementation. Therefore, supportive policies, continuous training, and comprehensive system integration are needed to realize efficient, adaptive, and sustainable in the digital era
Kajian Pengembangan Sumber Daya Aparatur Daerah di Era Reformasi pada Pemerintah Provinsi Kalimantan Timur Wartono
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 9 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss9pp3475-3488

Abstract

Untuk menghadapi realisasi penyelenggaraan otonomi daerah dan upaya mengeliminasi permasalahan yang akan dihadapi dalam aspek sumber daya manusia dalam pemeritahan di daerah maka perlu dipetakan dan diidentifikasi potensi dan kondisi riil aspek kepegawaian disuatu daerah. Berbagai aspek tersebut mencakup antara lain : pertama, potensi sumber daya aparatur yang dimiliki; kedua, budaya kerja pegawai pemerintah yang ada, serta yang ketiga, derajat pengetahuan pegawai mengenai gambaran atau karakteristik tugas yang bakal dihadapi pada saat realisasi otonomi darah dan era reformasi birokrasi pemerintah. Berdasarkan data sekunder yang ada, penulis memperoleh gambaran dari data sekunder yand ada di BKPP Kota Tangerang dan Badan Diklat Propinsi Kalimtantan Timur terkait perilaku para pegawainya dilihat dari sisi sebaran jenis pegawai negeri Sipil, pegawai yang menduduki jabatan structural/fungsional dan staff/ dan masih rendahnya kualitas dan kualitas kerja pegawai serta masih kurangnya mengikuti Diklat pegawainya, oleh karena itu penulis tertarik untuk meneliti pada Badan Diklat Propinsi Kalimantahn Timur dan BKPP Kota Tangerang dalam hal pengembangan sumber daya aparatur daerah diera reformasi. Tujuan dari penelitian adalah untuk mengidentifikasi potensi sumber daya aparatur, mempsiapkan pola perubahan/strategi pengembangan, mengkaji, menganalisis dan membrikan langkah tindak lanjut hasil analisis. Penelitian ini merupakan penelitian deskriptif dengan menggunakan analisa data kuantitatif yang didukung oleh analisa data kualitatif. Populasi dan sampel dalam penelitian ini, yakni adalah sebagian dari PNS yang ada dan bekerja di Lingkungan Badan Pendidikan dan Pelatihan Propinsi Kalimantan Timur dan BKPP Kota Tangerang. Selanjutnya, data yang diperoleh berdasarkan data primer, yaitu data yang diperoleh melalui kuesioner dan wawancara, sedangkan data sekundernya bersumber dari data pustaka. Hasil dari penelitian ini menemukan bahwa secara umum bahwa penyelengaraan pemerintahan sangatlah ditentukan oleh sumber daya yang berpotensial, yang berkompeten dibidangnya sehingga mampu menjalankan roda organisasi, untuk hal tersebut diperlukan pegawai yang berkualitas, dedikasi yang tinggi, loyalitas dengan aturan yang berlaku melalui keikutsertaan dalam Diklat sehingga mampu menambah pengetahuan dan memiliki skill menghadapi kebijakan reformasi birokrasi saat ini.
Pengaruh Disiplin Kerja, Insentif, Dan Motivasi Kerja Terhadap Kinerja Karyawan Pada Hotel Mataram Supratman; Tama Krisnahadi; Shabrina Dwi Regita
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 9 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss9pp3579-3587

Abstract

This study aims to determine the effect of work discipline, incentives, and work motivation on employee performance at the Mataram Hotel. This study is included in quantitative research with an associative strategy. The population of this study was all employees of the Mataram Hotel in 2024 with a sample of 17 employees. The data that has been taken through the questionnaire is proven to be valid and reliable. The results of the study indicate that: 1) There is no effect of work discipline on employee performance because the ; 2) There is no effect of incentives on employee performance because the ; 3) There is an effect of work motivation on employee performance because the ; and 4) There is a significant joint effect between work discipline, incentives, and work motivation on employee performance with a contribution of and is influenced by other variables not studied.
The Relationship Between Dysbiosis in Geriatrics and the Risk of HMPV: A Literature Review Adnexa Miftah Firdausy; Adib Danurdipta; Jodii Arlan Kurnia
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 9 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss9pp3686-3694

Abstract

This study investigates the relationship between dysbiosis in the geriatric population and the increased risk of Human Metapneumovirus (HMPV) infection through a literature review. The aim of the study is to identify the underlying pathophysiological mechanisms by which dysbiosis affects the immune system, particularly via the gut-lung axis, and its implications for HMPV infection risk. A systematic review was conducted on reputable journals published over the last 10 years (2015–2025) by searching PubMed, Scopus, and ScienceDirect using the keywords "dysbiosis," "geriatrics," "HMPV," "respiratory infection," and "gut-lung axis." The findings indicate that elderly individuals experience a decrease in gut microbiota diversity and an increase in pathogenic bacteria, contributing to a state of inflammaging. This disturbance leads to increased intestinal permeability and the translocation of endotoxins into systemic circulation, which in turn causes excessive immune activation. A reduction in the production of anti-inflammatory short-chain fatty acids (SCFA) was also observed, weakening the immune response to viral infections, including HMPV. The data suggest that the elderly with dysbiosis are at a higher risk of developing serious complications from HMPV, such as pneumonia and exacerbation of pulmonary diseases.The implications of this study support the development of intervention strategies, including the administration of probiotics, prebiotics, and dietary modifications, to restore gut microbiota balance and enhance immune responses in the geriatric population. Although further clinical research is needed to fully elucidate these mechanisms, the findings provide a strong foundation for preventive interventions aimed at reducing the disease burden caused by HMPV.
Implementasi Digitalisasi Laporan Produksi Harian di Industri Manufaktur Untuk Meningkatkan Efisiensi dan Akurasi Data Wely Teguh Setyawan; Hendi Herlambang; Tri Ngudi Wiyanto
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 9 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss9pp3445-3454

Abstract

The development of science and technology is increasingly rapid, including in the industrial world in the production and manufacturing sectors, technology is increasingly used in improving company performance. In the Manufacturing Industry, including the Fast-Moving Consumer Goods (FMCG) sector, it continues to strive to improve operational efficiency and productivity. This digitalization has been key in this effort. Through the integration of digital technology, companies can automate their production processes, increase visibility over operational performance, and make informed decisions. Prior to digitization, daily reporting often involved manually collecting data from various sources, such as production machines, operators, and physical work daily sheets. This can lead to errors in data entry, delays in processing and difficulty interacting data from different systems. This digitalization training aims to improve operational efficiency, improve data accuracy, and increase the accessibility of production information, such as knowing the process or flow in making daily reports to visualizing production data so as to make it easier for the Operations and Management Team to monitor factory productivity.

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