Journal La Bisecoman
Journal La Bisecoman ISSN 2721-124X (Online) and 2721-0987 (Print) includes all the areas of research activities in all fields under Business, Economics, and Management such as Financial Management, Accounting, Administrative System, Brand Innovation and Brand Management, Management, Business Economics, Business Administration, Energy Management, Environmental Management, Public Sector Management, Facilities Planning and Management, Marketing Management, Finance, Foodservice Management, Global Manufacturing and Management, Human Resource Management, Industrial Engineering, Information Technology Management, Knowledge Management, Management Information System, Management Psychology, Management of Enterprises, Management Practices, Management Strategy, Management Theory, Manufacturing Systems Engineering, Marketing, Operations Research, Organizational Behaviour, Port Management, Production Management, Project and Quality, Research Methods, Logistics and Supply Chain Management, Risk Management and Insurance, Scientific Management, Security and Risk Management, Hospitality Management, Sport Management, Strategic Management, Strategic Management, Technology and Knowledge Management.
Articles
296 Documents
<![CDATA[The Phenomenon of Turnover intention in Production Employees of Fish Processing Factories in Rembang Regency ]]>
<![CDATA[Rohman Wakhid, Abdur]]>;
<![CDATA[Ilhami, Susanti Dwi]]>
<![CDATA[ Journal La Bisecoman Vol. 5 No. 6 (2024): Journal La Bisecoman ]]>
Publisher : <![CDATA[Newinera Publisher ]]>
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DOI: 10.37899/journallabisecoman.v5i6.1798
<![CDATA[The goal of this study is to demonstrate how audit report lag in transportation businesses joined on IDX for the 2020–2022 period is influenced by the company's age, size, financial health, and operational complexity. This research takes a quantitative method. This study's dependent variable is audit report latency, whereas the independent variables are operational complexity, financial health, business size, and age. The population used consists of 15 transportation. The method of gathering data in the research was conducted utilizing the method of purposive sampling. A total of 45 observations from 15 companies make up the research sample. Multiple linear regression is the strategy of data analysis that is used. Based on the test results, it shows that the age of the company and the size of the company partially have a positive but insignificant effect on audit report lag, while the financial condition and operational complexity variables partially have a negative but insignificant effect on audit report lag. The results of this research can be beneficial for the stream of literature related to company age, company size, financial condition, and operational complexity. The results of this research can also be beneficial for companies, where they can take policies regarding financial report management in the timely delivery of financial reports.]]>
<![CDATA[The Effect of Awareness, Knowledge and Tax Sanctions on Taxpayer Motivation ]]>
<![CDATA[Musda, Muhammad Alqizhaz Faizal]]>;
<![CDATA[Su’un, Muh.]]>;
<![CDATA[Sari, Ratna]]>
<![CDATA[ Journal La Bisecoman Vol. 5 No. 6 (2024): Journal La Bisecoman ]]>
Publisher : <![CDATA[Newinera Publisher ]]>
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DOI: 10.37899/journallabisecoman.v5i6.1802
<![CDATA[This study investigates the impact of tax awareness, tax knowledge, and tax sanctions on taxpayer motivation in fulfilling their tax obligations. Utilizing quantitative methods, the study finds that both tax awareness and tax knowledge significantly and positively influence taxpayer motivation, while tax sanctions also play an important role. The results show that tax awareness (p = 0.045) and tax knowledge (p = 0.000) contribute to intrinsic motivation, enhancing voluntary compliance by fostering a sense of social responsibility and understanding of taxes' role in national development. In contrast, tax sanctions, while effective in ensuring compliance through deterrence, act more as hygiene factors, promoting minimal compliance. Herzberg’s Motivation Theory supports these findings, highlighting that intrinsic motivator, such as awareness and knowledge, lead to long-term voluntary compliance, while sanctions only ensure basic compliance. The study emphasizes the importance of education and transparency in improving taxpayer understanding and motivation. Policymakers should prioritize initiatives that increase tax knowledge and awareness to cultivate a culture of compliance, rather than solely focusing on punitive measures. Ultimately, enhancing taxpayer motivation through education and awareness programs is critical to fostering sustainable tax compliance.]]>
<![CDATA[Evaluation of the Marine Space Utilization Program in North Kalimantan Province ]]>
<![CDATA[Mursalin, Syahrullah]]>;
<![CDATA[Ibrahim, Muh. Akmal]]>;
<![CDATA[Ahmad, Badu]]>;
<![CDATA[Muhammad, Sawedi]]>
<![CDATA[ Journal La Bisecoman Vol. 5 No. 6 (2024): Journal La Bisecoman ]]>
Publisher : <![CDATA[Newinera Publisher ]]>
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DOI: 10.37899/journallabisecoman.v5i6.1822
<![CDATA[To carry out marine space utilization activities, every individual or entity operating permanently in territorial waters and jurisdiction must have a Conformity for Marine Space Utilization Activities (KKPR). Marine KKPR is a document that measures planned activities for suitability with the marine environment and seawater quality. This research aims to analyze the evaluation of marine space utilization programs in North Kalimantan Province. This research uses a descriptive qualitative approach with data collection methods, namely observation, in-depth interviews, and documentation. The informants in this research are the authorities and are directly involved in strategic management in the use of marine space in North Kalimantan Province. The results of the research show that the evaluation of the marine space utilization program in North Kalimantan Province still needs to be improved. This is because people still often ignore the legality of the business permits, they are running. Therefore, the government must continue to increase awareness regarding the importance of paying attention to business permits and also seaweed cultivation areas, so as not to disrupt shipping lanes.]]>
<![CDATA[Z-Score Analysis as a Tool for Predicting Financial Distress in Insurance Sector Companies Listed on the Indonesia Stock Exchange ]]>
<![CDATA[Aswirah]]>;
<![CDATA[Imaduddin, Imaduddin]]>
<![CDATA[ Journal La Bisecoman Vol. 5 No. 6 (2024): Journal La Bisecoman ]]>
Publisher : <![CDATA[Newinera Publisher ]]>
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DOI: 10.37899/journallabisecoman.v5i6.1867
<![CDATA[This study aims to analyze the application of the Altman Z-Score model in predicting financial distress in insurance sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The research utilized secondary data from the financial statements of nine companies selected through purposive sampling. Data analysis was conducted by calculating financial ratios and interpreting Z-Scores to classify the financial condition of companies into healthy, gray, or distressed categories. The findings revealed that companies like ABDA and AMAG consistently fell within the healthy category, indicating stable financial management. Conversely, companies like MTWI experienced significant financial declines with negative Z-Scores, indicating a high risk of bankruptcy. Other companies fell in the gray area with opportunities for improvement through enhanced profitability and capital management. The conclusion highlights the effectiveness of Altman Z-Score as a predictive tool, capable of providing early warnings about financial risks in Indonesia’s insurance sector.]]>
<![CDATA[Analysis of the Development of Online Loans and Gen Z Opinions in Makassar City in the Era of Digital Capitalism ]]>
<![CDATA[Sugianto, Sugianto]]>;
<![CDATA[Hasriani, Hasriani]]>;
<![CDATA[Islami, Muhammad Mitsal]]>;
<![CDATA[Noor, Randi Mauna]]>
<![CDATA[ Journal La Bisecoman Vol. 6 No. 1 (2025): Journal La Bisecoman ]]>
Publisher : <![CDATA[Newinera Publisher ]]>
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DOI: 10.37899/journallabisecoman.v6i1.1835
<![CDATA[In its development, online loans have become the choice of many people to meet their needs. This is due to the ease and speed of the process. However, this gives rise to new problems, namely the large number of online loan services that are not registered or illegal, so that their existence is very detrimental to people who make loans, because the loans are carried out by providing unreasonable interest charges. Carrying out a descriptive economic analysis of the development of crime which occurred due to illegal lending in Makassar City in 2023-2024, Analyzing the factors that influence GEN Z to take online loans. The method used in this research is quantitative and qualitative research or what is usually called Mix Method. The results of this research are that the growth of online loan companies is increasing every year, but for those registered with the OJK it is decreasing, the development of online loan crime is increasing rapidly, this can be seen from the number of complaints to the OJK and the news circulating, Lifestyle factors have no significant influence on loans. Online, the Need Factor has a positive and significant effect on Online Loans, Access to Financial Institutions has a positive and significant effect on Online Loans. research.]]>
<![CDATA[Analysis Implementation Strategy Global Operations: A Case Study ]]>
<![CDATA[Serang, Serlin]]>;
<![CDATA[Taher, Ardi Mahrifal Hi]]>;
<![CDATA[Chair, Miftahul]]>;
<![CDATA[Adrias, Albani Mukti]]>
<![CDATA[ Journal La Bisecoman Vol. 6 No. 1 (2025): Journal La Bisecoman ]]>
Publisher : <![CDATA[Newinera Publisher ]]>
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DOI: 10.37899/journallabisecoman.v6i1.1868
<![CDATA[This study conducts an SLR of Adidas’ global operational strategies through analysis of 37 scholarly and industry sources between 2000 and 2025. The review groups essential strategic elements into six categories which cover supply chain agility alongside sustainability and Corporate Social Responsibility (CSR), market expansion projects, digital transformations and brand development and internal organizational alignment. Through supply chain decentralization and environmental sustainability integration and technological innovation for customization Adidas has developed a resilient global operation framework. The company maintains its competitive market position abroad through branding efforts which establish cultural meaning and emotional connections with global customers. The current research lacks essential empirical evidence regarding sustainability results and operational branding connections as well as analytical studies about challenges of growth into emerging markets.]]>
<![CDATA[Strategy of Implementing Blue Economy Policy in Developing Marine Tourism ]]>
<![CDATA[Roem, Muhammad]]>;
<![CDATA[Ibrahim, Muhammad Akmal]]>;
<![CDATA[Nara, Nurdin]]>;
<![CDATA[Abdullah, Muhammad Tang]]>;
<![CDATA[Iskandar, Didik]]>
<![CDATA[ Journal La Bisecoman Vol. 6 No. 1 (2025): Journal La Bisecoman ]]>
Publisher : <![CDATA[Newinera Publisher ]]>
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DOI: 10.37899/journallabisecoman.v6i1.1943
<![CDATA[The researchers evaluate how Blue Economy principles apply during the development of marine tourism activities in Makassar City Indonesia. This study uses qualitative case methods alongside Mintzberg’s strategic dimensions: plan, pattern, position, perspective, and play for examining marine tourism governance over institutions and between communities and policy structures. Interviews with government officials alongside community leaders and tourism stakeholders together with field observation and document evaluation served as the data collection methods. Data shows that institutional bodies have started adopting Blue Economy principles yet its practical implementation continues to remain scattered. The absence of legal norms and insufficient regulatory framework exists while stakeholders play unclear roles and environment sustainability takes a backseat priority to quantitative performance targets. The responsible development practices initiated by communities and NGOs create a foundation linking with Blue Economy concepts even though their work remains informal and separate from official programs. The analysis exposes major strategic differences between actors together with a need for tactical fixes because organized plans are missing.]]>
<![CDATA[Effectiveness in Handling People with Mental Disorders ]]>
<![CDATA[Usman, Usman]]>;
<![CDATA[Ibrahim , Akmal]]>;
<![CDATA[Hasniati, Hasniati]]>;
<![CDATA[Abdullah, Tang]]>
<![CDATA[ Journal La Bisecoman Vol. 6 No. 1 (2025): Journal La Bisecoman ]]>
Publisher : <![CDATA[Newinera Publisher ]]>
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DOI: 10.37899/journallabisecoman.v6i1.1948
<![CDATA[The research addresses how well North Kalimantan Province of Indonesia executes mental health policies to deal with mental disorders (ODGJ) among its population. The practical implementation of Law No. 18 of 2014 faces substantial hurdles because the law specifies integrated service delivery with promotive and curative approaches while preventive and rehabilitative approaches. The study adopted qualitative methods to gather data by interviewing stakeholders along with analyzing documents and performing field observations. The analysis through thematic methodology revealed five significant obstacles which include insufficient infrastructure, poor inter-agency cross-sectoral coordination along with continuous financial limitations and inexperienced workforce shortage and the failure to maximize community health services. Multiple actors take part in implementing the system yet it remains ineffective because policy and execution operate apart from each other structurally. Research results demonstrate an immediate necessity for mental health infrastructure funding alongside improved governance systems and budget inclusion policies as well as human resource development and official recognition of community-led mental health care designs. Through this study researchers gain essential knowledge about strengthening mental health policy in resource-limited settings for providing sustainable and inclusive care to ODGJ patients.]]>
<![CDATA[The Effect of Company Growth and Inflation on Company Valuation ]]>
<![CDATA[Sunjaya, Robi]]>;
<![CDATA[Munandar, Agus]]>
<![CDATA[ Journal La Bisecoman Vol. 6 No. 1 (2025): Journal La Bisecoman ]]>
Publisher : <![CDATA[Newinera Publisher ]]>
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DOI: 10.37899/journallabisecoman.v6i1.1847
<![CDATA[The purpose of this research is to examine how corporate expansion and inflation affect the worth of companies in the resort, cruise, and hospitality industries that are listed on the Indonesia Stock Exchange (IDX). The study makes use of secondary data that was obtained from these firms' 2018–2022 annual financial reports. By employing a purposive sampling technique, 15 companies were selected, resulting in 75 observations aligned with the study's objectives. Panel data analysis techniques were used to examine the data. The results show that although inflation has a positive and considerable impact on company value, sales growth has no discernible effect. Second, the joint effect of sales growth and inflation accounts for most of the observed value growth in firms. This has important implications for company management, as they need to leverage firm value for competitive advantages in rapidly changing market conditions.]]>
<![CDATA[The Influence of Promotion and Price on Purchase Decisions of Chicken Cuts Sellers ]]>
<![CDATA[Mustari, Muh. Fiqri]]>;
<![CDATA[Jumady, Edy]]>;
<![CDATA[Rusni, Muh.]]>
<![CDATA[ Journal La Bisecoman Vol. 6 No. 1 (2025): Journal La Bisecoman ]]>
Publisher : <![CDATA[Newinera Publisher ]]>
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DOI: 10.37899/journallabisecoman.v6i1.1848
<![CDATA[The influence of promotion and price on purchasing decisions at CV. Cahaya Huspi chicken sellers in Makassar, MUH. FIQRI MUSARI 2024. The purpose of this study was to determine the influence of promotion and price on purchasing decisions. The method used in this study was a survey method with a quantitative approach, namely by emphasizing hypothesis testing. The sample in this study were consumers who made purchases at Cahaya Huspi Makassar with a total of 97 participants from 161 questionnaires distributed. The sampling technique used the Accidental Sampling method by setting a time limit for distributing the questionnaire for two weeks. Data collection methods through questionnaires and direct observation. The data analysis used was descriptive quantitative using the SPSS program with a simple Linear Regression analysis method.]]>
