Studi Ilmu Manajemen dan Organisasi
Studi Ilmu Manajemen dan Organisasi (SIMO) merupakan media publikasi ilmiah yang memuat artiket-artikel dibidang manajemen dan organisasi. Jurnal Penelitian Manajemen dan Organisasi didedikasikan untuk sharing idea dikalangan akademisi, industri atau praktisi serta pengambil kebijakan. SIMO menerima artikel dari berbagai pihak untuk dimuat pada jurnal ini dan diharapkan dapat berguna untuk pengembangan ilmu pengetahuan dan praktik terkait manajemen dan organisasi dimasa mendatang.
Articles
231 Documents
Digital Tax for Developing Asia Countries: a Systematic Literature Review
Tirta Mustika Yudhistira;
Muhammad Rizky Ramadhan;
Dara Ayu Lestari;
Muhammad Zilal Hamzah;
Sumiyarti Sumiyarti
Studi Ilmu Manajemen dan Organisasi Vol 7 No 1 (2026): April
Publisher : Penerbit Goodwood
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DOI: 10.35912/simo.v7i1.6147
Purpose: This study examines digital taxation within the global economy, analyzes the role of Pillar One by OECD-G20 in addressing the limitations of traditional international tax rules, and assesses the potential impact of digital tax reform on developing countries, especially those in Asia. Methodology: This study employs a Systematic Literature Review (SLR) using the PRISMA methodology. Data were collected from 30 peer-reviewed journal articles indexed in Scopus, published between 2020 and 2025. These articles were selected through keyword-based searches and analyzed using bibliometric techniques with the VOSviewer application to identify research trends and thematic patterns in the digital taxation literature. Results/Findings: The findings reveal that digital taxation has become a crucial policy instrument for overcoming challenges posed by the digital economy, particularly the difficulty faced by market countries in taxing foreign digital companies. Conclusions: This study finds that OECD-G20 Pillar One addresses the limitations of traditional international tax rules by redefining the nexus and reallocating taxing rights toward market jurisdictions. The results further indicate that digital tax reform has significant potential to expand the tax base and strengthen fiscal capacity in developing Asian countries Limitations: This study is limited by its reliance on Scopus-indexed journal articles, potentially excluding relevant literature from other databases or grey sources. Additionally, the literature-based and bibliometric approaches do not allow for the direct measurement of the fiscal impact of digital tax reforms. Contributions: This study contributes to the literature by offering a systematic overview of digital taxation and providing policy-relevant insights for developing economies.
The Effect of Ability and Work Environment on Bintang Amin Nurses’ Performance
Dimas Purwa Baskara;
Erliany Syaodih;
Dadang Kusnadi
Studi Ilmu Manajemen dan Organisasi Vol 7 No 1 (2026): April
Publisher : Penerbit Goodwood
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DOI: 10.35912/simo.v7i1.6151
Purpose: This study aimed to examine the effects of nurses’ professional competencies and workplace conditions on their performance in inpatient units at RS Pertamina Bintang Amin, Bandar Lampung. Research Methodology: This study employed a quantitative, cross-sectional approach. Data were collected from 60 nurses assigned to inpatient wards using standardized structured questionnaires. Statistical analyses were conducted to evaluate the individual and joint effects of nurses’ competencies and the work environment on performance outcomes. Results: The results indicated that nurses’ competencies and the quality of the work environment had a positive and statistically significant influence on nursing performance, both independently and simultaneously. Higher levels of professional skills and supportive work environments were key factors associated with improved performance. Conclusions: A combination of individual capabilities and organizational support shapes nurses’ performance in inpatient settings. Enhancing professional competencies, creating a conducive work environment, and implementing fair remuneration systems are essential strategies for improving performance and quality of healthcare services. Limitations: This study is limited by its cross-sectional design and focus on a single hospital, which may limit the generalizability of the findings. Future research should adopt longitudinal designs and involve multiple healthcare institutions to strengthen the external validity. Contributions: This study provides managerial insights for hospital leaders by emphasizing the strategic role of continuous competency development and work environment improvement in enhancing nurse performance and the overall quality of inpatient care.
Millennials' Investment Interest in Quick Response Code Indonesian Standard
Ulla Ulfatin Khoiriyah;
Anna Widiastuti
Studi Ilmu Manajemen dan Organisasi Vol 7 No 1 (2026): April
Publisher : Penerbit Goodwood
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DOI: 10.35912/simo.v7i1.6194
Purpose: This study aims to examine the influence of financial literacy, trust level, and service quality on millennials’ investment interest in the QRIS platform in Jepara Regency, Indonesia. Methodology/approach: This research employs a quantitative approach using survey data collected from 160 millennial respondents selected through random sampling method. Data were obtained using Likert-scale questionnaires that met the validity and reliability criteria. The collected data were analyzed using multiple linear regression with SmartPLS software to evaluate the relationships between variables. Results/findings: The findings indicate that financial literacy and trust have a positive and significant effect on millennials’ investment interest in the QRIS platform. Financial literacy emerged as the most dominant factor influencing investment interest, followed by trust level. In contrast, service quality has a positive but insignificant effect. These results suggest that cognitive understanding of financial management and confidence in platform security play a more critical role than technical service attributes in shaping digital investment behaviors. Conclusions: Millennials’ investment interest in the QRIS platform is primarily driven by financial literacy and trust rather than service quality. This confirms that psychological and cognitive factors are the central determinants of digital investment behavior among millennials. Limitations: This study is limited to millennial respondents in Jepara Regency and focuses only on three independent variables, which may restrict the generalizability of the findings to other regions. Contributions: This study provides empirical evidence of investment behavior within the QRIS platform, highlighting its unique role beyond digital payments. The findings offer practical insights for policymakers and financial service providers to enhance millennials’ investment participation through improved financial literacy and trust-building.
Bibliometric Analysis of Employee Job Satisfaction: Exploring Under-Researched Variables
Deni Anggreani Sutomo
Studi Ilmu Manajemen dan Organisasi Vol 7 No 1 (2026): April
Publisher : Penerbit Goodwood
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DOI: 10.35912/simo.v7i1.6196
Purpose: This study conducts a Systematic Literature Review (SLR) to identify underexplored variables influencing employee job satisfaction, map emerging research trends, and integrate psychological, organizational, and environmental factors into a comprehensive conceptual framework using bibliometric mapping. Methodology/Approach: This research applies the SLR method in strict accordance with the PRISMA 2020 guidelines. Relevant studies were retrieved from reputable scientific databases using structured keywords and Boolean operators. Bibliometric analysis using VOSviewer was employed to visualize the research density and interrelationships among variables. Results/Findings: The research predominantly focuses on traditional determinants such as compensation and leadership. Conversely, influential but under-researched variables, such as work-life balance, burnout, and self-efficacy, remain fragmented within low-density clusters despite their significant impact on overall satisfaction. Conclusions: The dominance of traditional determinants often overshadows critical low-density variables. Consequently, an integrative, multidimensional conceptual framework is essential to bridge existing research gaps and support holistic empirical investigations. Limitations: As this was a descriptive and bibliometric analysis, it did not assess causal relationships or provide longitudinal validation. Contributions: This study contributes to the literature by proposing an integrative conceptual model that unifies psychological factors, work-life balance, and organizational conditions, offering a strong foundation for future empirical research on employee well-being.
The Contribution of Financial Literacy, Lifestyle, and Fintech to Generation Z Financial Management in Jepara
Aulya Pratiwi Sekarsari;
Anna Widiastuti
Studi Ilmu Manajemen dan Organisasi Vol 7 No 1 (2026): April
Publisher : Penerbit Goodwood
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DOI: 10.35912/simo.v7i1.6200
Purpose: This study aimed to analyze the role of financial literacy, lifestyle, and financial technology in shaping the financial management of Generation Z in Jepara Regency. Research Methodology: A quantitative survey was conducted with 180 Generation Z respondents selected through random sampling using a structured, online questionnaire. Data were analyzed using partial least squares-structural equation modeling with SmartPLS software. This method was chosen for its ability to test complex relationships, support predictive analysis, and provide practical model interpretations for policy and program development. Results: Financial literacy positively and significantly affects financial management behavior and is the strongest factor. Fintech usage also has a positive and significant effect, whereas lifestyle has no significant relationship with financial management. The model explains 37.1% of the variance in financial-management behavior. Conclusions: Financial literacy and effective use of digital financial services are key to improving financial management among Generation Z. Lifestyle alone does not explain financial management behavior without financial knowledge. Limitations: This study is limited by its cross-sectional design and focus on a single geographic area, which may limit the generalizability of the findings across different regions and periods. Contributions: This study emphasizes practical contributions by providing clear guidance for policymakers, educational institutions, and financial technology providers to design targeted financial literacy programs, integrate digital financial education into youth initiatives, and develop fintech services that promote responsible financial behavior among Generation Z, particularly in non-urban contexts.
Staying Despite Unethical Leadership: Evidence from Indonesian State-Owned Enterprises
Agustian Budi Prasetya;
Nyiayu Olivia Miranda Bakrie;
Cellila Aditama
Studi Ilmu Manajemen dan Organisasi Vol 7 No 1 (2026): April
Publisher : Penerbit Goodwood
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DOI: 10.35912/simo.v7i1.6229
Purpose: This study examines the effect of UL on employees’ Intention to Stay (ITS) in Indonesian SOEs, investigating the mediating role of PGS and the moderating role of RC. Research Methodology: Data were collected through an online survey of SOE employees aged 18–60 years with a minimum tenure of two years. Using non-probability sampling, 156 valid responses were analyzed using PLS-SEM. Results: PGS had a strong positive effect on ITS (? = 0.638, p < 0.001), emerging as the primary driver of employee retention intentions. In contrast, UL did not significantly influence PGS (? = 0.094, p > 0.05), and PGS did not mediate the relationship between UL and ITS. Likewise, the moderating effect of RC on the UL–PGS relationship was non-significant (? = 0.004, p > 0.05). Conclusions: Based on the empirical results, this study concludes that ITS in Indonesian SOEs is driven primarily by PGS rather than direct exposure to UL. Limitations: The event-based measurement of UL may not capture cumulative exposure effects, and the focus on Indonesian SOEs may limit generalizability to other organizational contexts. Contributions: Strengthening the PGS is a more effective retention strategy than focusing solely on reducing the UL. This study highlights the importance of development-oriented work design and accountability structures in sustaining ITS within highly structured organizations, such as Indonesian SOEs.
Beyond the Salary: Effects of Compensation, Non-Physical Work Environment, and Job Satisfaction at Universitas Majalengka
Nita Hernita;
Farhan Muhamad Kamil Danopa
Studi Ilmu Manajemen dan Organisasi Vol 7 No 1 (2026): April
Publisher : Penerbit Goodwood
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DOI: 10.35912/simo.v7i1.6271
Purpose: This study aimed to investigate the effects of compensation, non-physical work environment, and job satisfaction on employee retention among educators. By analyzing these variables, this study seeks to identify the main factors that encourage administrative staff in higher education to remain committed to their institutions. Research Methodology: This study used a quantitative approach with a case study design. Data were collected using structured questionnaires distributed to the educators at Majalengka University. The sampling technique used was saturated sampling, data were analyzed using multiple linear regression to determine the direct effect of independent variables on employee retention Results: The findings indicate that compensation does not significantly affect employee retention (? = ?0.055; p = 0.438). Conversely, the non-physical work environment (? = 0.204; p = 0.012) and job satisfaction (? = 0.302; p < 0.001) had significant positive effects on employee retention. The model explains 61.6% of the variance in employee retention (R² = 0.616), indicating a strong explanatory power. Conclusions: The study concludes that non-financial factors, particularly the psychological work environment and job satisfaction, play a more dominant role than compensation in retaining educational personnel in higher-education institutions. Limitations: This study is limited to a single university context and uses cross-sectional data, which may restrict generalization and causal interpretations. Contributions: This study contributes to the human resource management literature by providing empirical evidence of the importance of psychosocial workplace factors in strengthening employee retention strategies in higher education institutions.
Revisiting New Public Management and Public Service Performance: A Leadership Behavior Perspective
Herman Herman;
Shofia Amin;
Sigit Indrawijaya;
Sry Rosita
Studi Ilmu Manajemen dan Organisasi Vol 7 No 1 (2026): April
Publisher : Penerbit Goodwood
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DOI: 10.35912/simo.v7i1.6284
Purpose: This study aims to revisit the relationship between New Public Management (NPM) and public service performance by examining leadership behavior as a mediating mechanism within the Jambi Provincial Government. Research Methodology: This study used a quantitative explanatory design in the context of the Jambi Provincial Government, Indonesia. Data were collected from 126 civil servants across seven regional agencies through stratified random sampling and analyzed using SEM-PLS with SmartPLS 4.0. Results: The findings show that New Public Management significantly influences task-, change-, and relationship-oriented leadership behaviors and directly improves public-service performance. However, leadership behavior neither significantly affected service performance nor mediated the relationship between NPM and service performance. Conclusions: These findings suggest that managerial reforms associated with NPM contribute directly to improvements in public service performance while simultaneously shaping leadership behavior in public organizations. Nevertheless, leadership behavior does not function as a statistically significant mediating mechanism in the relationship between NPM and the service performance. Limitations: This study is limited to civil servants in selected regional government agencies in Jambi Province and relies on perception-based survey data, which may reduce generalizability and introduce subjective bias. Contributions: This study contributes to the NPM and public leadership literature by clarifying that leadership behavior does not necessarily function as a mediating mechanism in the relationship between NPM and public service performance in local government contexts.
Event Marketing Management and City Competitiveness: Mediation of Bandung City Branding
Ahmad Roni
Studi Ilmu Manajemen dan Organisasi Vol 7 No 1 (2026): April
Publisher : Penerbit Goodwood
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DOI: 10.35912/simo.v7i1.6291
Purpose: This study aims to analyze the effect of Event Marketing Management on City Competitiveness with City Branding as a mediating variable in Bandung City. This research addresses the strategic role of event-based activities in strengthening city identity and enhancing competitiveness in an increasingly competitive urban environment. Research Methodology: This study used a quantitative approach with PLS-SEM. Data were collected through questionnaires from respondents experienced with Bandung City events and analyzed using SmartPLS 4.0 with bootstrapping to evaluate the measurement and structural models. Results: Event Marketing Management positively and significantly affects City Branding but has no significant direct effect on City Competitiveness. City Branding positively affects City Competitiveness and fully mediates the relationship between Event Marketing Management and City Competitiveness, indicating that events alone cannot enhance competitiveness without a coherent city branding strategy. Conclusions: The study concludes that City Branding plays a crucial role in transforming event marketing initiatives into sustainable city competitiveness. Limitations: This study was limited to Bandung City and used cross-sectional data, which may limit the generalizability of the results. Contributions: This study contributes to the urban marketing literature by empirically confirming the full mediating role of City Branding in the relationship between Event Marketing Management and City Competitiveness.
Optimizing Passenger Satisfaction in Public Transportation: The Role of Service Innovation and Accessibility
Muhammad Syarif Hidayatullah Elmas;
Mila Diana Sari;
Ikhwanul Hakim
Studi Ilmu Manajemen dan Organisasi Vol 7 No 1 (2026): April
Publisher : Penerbit Goodwood
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DOI: 10.35912/simo.v7i1.6293
Purpose: This study aims to analyze the mediation of trust on the influence of innovation and accessibility on the satisfaction of DAOP IX economy class railway service passenger. Research Methodology: This study aimed to analyze how trust bridges the influence of innovation and accessibility on the satisfaction of DAOP IX economy class train passengers. Using a quantitative approach with 108 respondents, the data were processed through descriptive analysis and Structural Equation Modelling (SEM) using AMOS software. Results: Based on SEM analysis using AMOS software, this research model met the criteria for a good goodness of fit. All hypotheses were answered and proven with significance values below 0.05, both directly and indirectly. These results support the satisfaction theory proposed by the experts. Conclusions: This study proves that trust is the key that transforms innovation and accessibility into passenger satisfaction in the DAOP IX region. PT KAI's digital transformation not only facilitates travel but also builds public trust that underpins service satisfaction profoundly. Limitations: This research has limitations in terms of the minimum sample size of 108 respondents and the narrow coverage area of DAOP IX, making it difficult to generalize the results. In addition, data collection was limited to the year-end holiday period, and the variables focused only on innovation, accessibility, trust, and passenger satisfaction. Contributions: This research provides a theoretical contribution to the development of satisfaction and service marketing management, particularly in strengthening the mediation model of trust that links technical (innovation) and operational aspects with passenger satisfaction in trains.