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Jurnal Manajemen Sains dan Organisasi (JMSO)
Published by Universitas Palangka Raya
ISSN : 26854724     EISSN : 27989577     DOI : 10.52300
Core Subject : Economy,
Economics, Econometrics & Finance
JMSO: Journal of Science and Organization Management is a scientific medium for exchanging information and scientific papers between teaching staff, alumni, students, practitioners and observers of science in fields such as: human Resource Management, marketing Management, financial management, operational management, strategic management, organizational behavior, leadership, business strategy entrepreneurship and innovation Knowledge management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 182 Documents
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GENDER DIVERSITY, BOARD SIZE, AND FIRM AGE ON FORWARD-LOOKING INFORMATION DISCLOSURE AND ITS IMPACT ON FUTURE PROFITABILTY Hanifah Nur Hidayati; Dewita Puspawati
Jurnal Manajemen Sains dan Organisasi Vol. 5 No. 2 (2024): Jurnal Manajemen Sains dan Organisasi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jmso.v5i2.15043

Abstract

Objective –  This study aims to determine the effect of gender diversity on board, board size, and firm age on forward-looking information disclosure in the company's financial statements. In addition, it is also to determine the impact of forward-looking information disclosure on future profitability. Design/Methodology/Approach – The method used in this research is a quantitative approach. Using purposive sampling technique, the final sample is 122 samples of manufacturing companies listed on the IDX during the 2020-2022 period. The data was processed using multiple regression analysis using by SPSS 25 software. Findings – This study found that gender diversity and board size variables have no effect on forward-looking information disclosure. Meanwhile, firm age has a significant negative effect on forward-looking disclosure. This study also found that forward-looking disclosure has a positive effect on future profitability. Conclusion and Implications – This study shows that among gender diversity, board size and firm age, only firm age has an effect on forward-looking information disclosure. In addition, this study shows that forward looking disclosure also plays an important role in improving financial performance and market reputation.
THE EFFECT OF FINANCIAL LITERACY AND INCOME ON CONSUMPTIVE BEHAVIOR WITH FINANCIAL BEHAVIOR AS AN INTERVENING VARIABLE ON GAMERS IN PALANGKA RAYA CITY Febri Oktaviansen Sitmar Anggen Anggen; Solikah Nurwati; Ani Mahrita
Jurnal Manajemen Sains dan Organisasi Vol. 5 No. 2 (2024): Jurnal Manajemen Sains dan Organisasi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jmso.v5i2.15182

Abstract

Objective – This researcher aims to determine the effect of financial literacy and income on financial behavior with financial behavior as an intervening variable. Design/Methodology/Approach – This type of research is quantitative. The population of this study is Mobile Legends: Bang-Bang gamers in Palangka Raya City with a sample of 96 respondents using non-probability sampling techniques obtained through questionnaires. Data analysis methods are descriptive analysis and inferential analysis using SmartPLS 4.0 analysis tools. Findings – The results of the study is Financial literacy does not have a significant effect on consumptive behavior on gamers in Palangka Raya City. Income has a significant effect on consumptive behavior on gamers in Palangka Raya City. Financial literacy and income has a significant effect on financial behavior. Financial literacy and income does not affect on consumptive behavior through financial behavior as an intervening variable on gamers in Palangka Raya City. Conclusion and Implications – This study is expected to be a reference for future researchers and further developed, such as looking for other variables that have a possible influence on financial behavior and consumptive behavior.
THE EFFECT OF INTERPERSONAL COMMUNICATION ON PERFORMANCE WITH WORK MOTIVATION AS A MEDIATING VARIABLE Hezty Wahyu Utami Miskansidi; Roby Sambung; Olivia Winda Ony Panjaitan
Jurnal Manajemen Sains dan Organisasi Vol. 5 No. 2 (2024): Jurnal Manajemen Sains dan Organisasi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jmso.v5i2.15314

Abstract

Objective – This study aims to provide an empirical explanation of the effect of interpersonal communication on performance with work motivation as a moderating variable at the interpersonal communication on performance with work motivation as a moderating variable at the Lamandau Regency Fire Department. Design/Methodology/Approach – The type of research used in this research is quantitative. The unit of analysis in this research is the employees of the Fire Department (DAMKAR) of Lamandau Regency, totaling 35 people. The collected data were analyzed using the Structural Equation Modeling (SEM) approach using the Partial Least Square (PLS) approach, the software used was SmartPLS 3.0. While collecting data with a questionnaire. Findings – Interpersonal communication has a positive and significant influence on performance and work motivation, while work motivation also acts as a mediator that strengthens the impact of interpersonal communication on employee performance at the Lamandau Regency Fire Department. Conclusion and Implications – Effective interpersonal communication at the Lamandau Regency Fire Department directly improves employee performance and work motivation. Work motivation is also proven to contribute positively to performance improvement. In addition, interpersonal communication not only has a direct impact, but also indirectly affects performance through increased work motivation.
VALUE CO-CREATION IN SMEs: A FIFTEEN-YEAR BIBLIOMETRIC ANALYSIS OF EMERGING TRENDS AND RESEARCH DIRECTIONS Ni Made Purnami; Ni Wayan Mujiati; Ayu Putu Laksmi Danyathi; Desak Komang Dea Marcellina Putri Darmadi; Uswatun Siwi Kartika Sari
Jurnal Manajemen Sains dan Organisasi Vol. 5 No. 2 (2024): Jurnal Manajemen Sains dan Organisasi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jmso.v5i2.15350

Abstract

Objective – This study aims to conduct a bibliometric analysis of the evolution and emerging trends in value co-creation within Small and Medium Enterprises (SMEs) over the past fifteen years. Design/Methodology/Approach – A total of 529 research and review articles from the ScienceDirect database were analyzed using VOSviewer software to identify key clusters and trends in value co-creation research. Findings – The analysis identified seven significant clusters in the literature: Digital Marketing and Customer Engagement, Service Innovation and Service-Dominant Logic, Customer Experience and Loyalty, Social Capital and Stakeholder Engagement, Technology-Enabled Value Co-creation, Sustainable and Ethical Value Co-creation, and Co-creation in Emerging Markets. These clusters highlight the growing importance of integrating advanced technologies, sustainability practices, and tailored strategies for different market contexts in value co-creation. Conclusion and Implications – The findings provide actionable insights for SMEs to implement effective value co-creation strategies, emphasizing the importance of adapting to technological advancements and sustainability trends. The study also identifies research gaps, suggesting areas for future research, including the role of artificial intelligence in value co-creation and the impact of sustainable practices on SME performance.
THE EFFECT OF OWNERSHIP STRUCTURE ON EARNINGS MANAGEMENT IN BANKING COMPANIES Muqmainnah Musma; Hamzah Achmad; Nurina Saffanah
Jurnal Manajemen Sains dan Organisasi Vol. 5 No. 2 (2024): Jurnal Manajemen Sains dan Organisasi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jmso.v5i2.15560

Abstract

Objectives – This study aims to determine the effect of ownership structure on earnings management in banking companies. Design/Methodology/Approach – The population of this study are banking companies listed on the Indonesian Stock Exchange period 2019-2023. Sampling was carried out using a purposive sampling technique with certain criteria and a sample of 10 banking companies. The data analysis method used in this research is multiple linear regression. Findings – The results of this research show that institutional ownership has a positive and significant effect on earnings management. Managerial ownership has a positive and significant effect on earnings management. Conclusion and Implication – Institutional and managerial ownership has a positive and significant effect on earnings management. Investors who wish to purchase shares should first consider the company information. For companies, it is necessary to provide complete financial information and as a source of information regarding the company's financial condition by external parties as a consideration before making an investment.
FINANCIAL PLANNING ANALYSIS AT THE PRINCIPAL CLINIC OF ANNISA BLORA TRANSITIONING TO MOTHER AND CHILD HOSPITAL Gagah Baskara Adi Nugraha; Erliany Syaodih; Rian Andriani
Jurnal Manajemen Sains dan Organisasi Vol. 5 No. 3 (2024): Jurnal Manajemen Sains dan Organisasi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jmso.v5i3.15512

Abstract

Objective – The research aims to assess the income, health facility levels, potential new funding sources, and financial planning policies at a Principal Clinic transitioning to a Mother and Child Hospital.Design/Methodology/Approach – This qualitative descriptive case study will be conducted from November 2023 to March 2024.Findings – The analysis indicates plans to collaborate with BPJS for funding. The income will be allocated for medical equipment procurement, and NPV analysis yielded a positive value of IDR 985,286,391, with a 4-year and 1.5-month payback period.Conclusion and Implications – Limited existing research on financial planning analysis for transitioning clinics into hospitals is noted, whereas this research is influenced by differing socio-demographic conditions in each case. Keywords: Financial Planning, Transitioning, Mother and Child Hospital
Cover April 2024 Admin JMSO
Jurnal Manajemen Sains dan Organisasi Vol. 5 No. 1 (2024): Jurnal Manajemen Sains dan Organisasi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Cover Agustus 2024 Admin JMSO
Jurnal Manajemen Sains dan Organisasi Vol. 5 No. 2 (2024): Jurnal Manajemen Sains dan Organisasi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

THE IMPACT OF SPIRITUAL LEADERSHIP AND ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE AT BMT IBAADURRAHMAN SUKABUMI Nada Nurmughni Nabilatuzaman; Ahmad Maulidizen
Jurnal Manajemen Sains dan Organisasi Vol. 5 No. 3 (2024): Jurnal Manajemen Sains dan Organisasi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jmso.v5i3.16805

Abstract

Objective – This study aims to examine the influence of spiritual leadership and organizational culture on employee performance at Baitul Maal wat Tamwil (BMT) Ibaadurrahman Sukabumi. The research focuses on understanding how these two factors, deeply rooted in Islamic values, impact the overall effectiveness and productivity of employees.Design/Methodology/Approach – The research employs a quantitative approach, using descriptive analysis, instrument tests, classical assumption tests, and hypothesis testing. Data were gathered through a Likert-scale questionnaire distributed to 41 respondents. The collected data were then analyzed using IBM SPSS and Microsoft Excel.Findings – That both spiritual leadership and organizational culture have a significant impact on employee performance, both individually and collectively. Specifically, it was found that spiritual leadership and organizational culture contribute positively to employee performance, with a simultaneous effect showing a combined contribution of 16.4%.Conclusion and Implications – The study concludes that spiritual leadership and organizational culture play critical roles in enhancing employee performance. These findings suggest that organizations, particularly Islamic financial institutions like BMT, should focus on fostering a strong organizational culture and spiritual leadership to boost productivity and employee well-being. The results provide practical implications for organizational development strategies in similar Islamic institutions. Keywords: Spiritual Leadership; Organizational Culture; Employee Performance; Islamic Financial Institutions; BMT Ibaadurrahman Sukabumi
GENDER DIFFERENCES: DIGITAL PAYMENT AND FINANCIAL LITERACY ON CONSUMPTIVE BEHAVIOR IN SOCIETY Apriliana Wahyu Pratiwi; Arie Setyo Dwi Purnomo; Prasetyo Nugroho
Jurnal Manajemen Sains dan Organisasi Vol. 5 No. 3 (2024): Jurnal Manajemen Sains dan Organisasi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jmso.v5i3.17202

Abstract

Objective – By looking at differences based on gender, this research examines how digital payment and financial literacy influence consumptive behavior. In addition, this research also investigates how modern digitalization will influence individual overconsumption patterns.Design/Methodology/Approach – Partial Least Square (PLS SEM), a quantitative approach, and the purposive sampling method were applied in this research. SmartPLS 4.0 software was used to process this research data from 100 respondents from the Pamekasan community.Findings – According to this research, the use of digital payment tends to encourage an increase in excessive consumption habits, but financial literacy has an adverse correlation with this behavior. In addition, there are significant differences between genders in terms of the impact of digital payment on consumptive behavior, but the same differences are not found in terms of the influence of financial literacy.Conclusion and Implications – This research enriches knowledge about consumptive behavior for people who are very attached to financial technology such as digital payment. This research also shows that every individual needs financial literacy to control consumptive behavior. Keywords: Digital Payment, Financial Literacy, Consumptive Behavior, Gender

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