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Contact Name
Martinus Sony Erstiawan
Contact Email
martinus@dinamika.ac.id
Phone
+628113420035
Journal Mail Official
martinus@dinamika.ac.id
Editorial Address
Raya Kedung Baruk 98 Surabaya 60298
Location
Kota surabaya,
Jawa timur
INDONESIA
Journal of Applied Management and Business (JAMB)
Published by Universitas Dinamika
ISSN : -     EISSN : 27456382     DOI : https://doi.org/10.37802/jamb
Journal of Applied Management and Business (JAMB) is a peer review journal published by Universitas Dinamika. This journal is published in June and December. Journal of Applied Management and Business (JAMB) is a learned journal in the management and marketing for a knowledge society, international and interdisciplinary in scope, JAMB keeps its readership well informed on all key aspects of business development, being an essential resource for policy makers and strategists across countries.
Articles 60 Documents
The Importance of Financial Literacy in Financial Management in Micro, Small and Medium Enterprises (MSMEs) Dwyanti, Dwyanti
Journal of Applied Management and Business Vol. 5 No. 1 (2024): Vol.5 No.1, July 2024
Publisher : Universitas Dinamika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37802/jamb.v5i1.661

Abstract

This research examines the impact of financial literacy on the financial management of Micro, Small, and Medium Enterprises (MSMEs) by building upon previous studies. A robust level of financial literacy within MSMEs is crucial for enhancing the effectiveness of financial management practices. Literature review indicates that a heightened understanding of fundamental financial concepts empowers MSMEs to make informed financial decisions, contributing to their overall resilience and sustainability. A deeper comprehension of financial management aids MSMEs in identifying financial opportunities and mitigating risks when formulating long-term financial strategies. Collaborative efforts involving various stakeholders, such as government bodies, financial institutions, and non-government organizations, are essential to elevate financial literacy among MSME stakeholders. It is anticipated that this literacy enhancement will positively impact the welfare and sustainability of the MSME sector as a whole, fostering local economic growth.
Job Burnout Among Hotel Employees: The Impact on OCB and Employee Performance Harjanti, Dhyah; Charistianty , Agatha
Journal of Applied Management and Business Vol. 5 No. 1 (2024): Vol.5 No.1, July 2024
Publisher : Universitas Dinamika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37802/jamb.v5i1.675

Abstract

The company’s success is determined by employee performance. To ensure that the employees are able to deliver their best performance, the company must pay attention on various factors, for instance: job burnout. Job burnout often occurs among hotel employees. Hotels must operate resourcefully to deliver good quality service continuously. The tasks at the hotel are very demanding, and the work environment is stressful. Every employee is forced to be able to work multitasking rapidly and skillfully so that the hotel can operate effectively and efficiently. The research objective is to determine the impact of job burnout on employee performance by using organizational citizenship behavior as an intervening variable for hotel employees. In this quantitative research, a survey was conducted on 120 employees who worked in a number of two-star hotels in Surabaya. The sample was determined using a purposive sampling technique. The data obtained was processed using the Partial Least Square analysis technique. The research results show that job burnout can significantly disrupt employee performance and organizational citizenship behavior. Meanwhile, organizational citizenship behavior can significantly improve employee performance. Organizational citizenship behavior has also been proven to be able to act as a mediating variable in the relationship between job burnout and employee performance.
Enhancing Competitive Edge: Green Commerce and Digital Marketing Implementation in Supply Chain Industry Mukhlis, Iqbal Ramadhani
Journal of Applied Management and Business Vol. 5 No. 1 (2024): Vol.5 No.1, July 2024
Publisher : Universitas Dinamika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37802/jamb.v5i1.692

Abstract

Green business or sustainable business includes sustainable operational activities, using environmentally friendly materials, producing minimal waste products, managing labor sustainably, and responsible delivery methods. The goal of sustainable business is to eliminate negative impacts on the environment, both on a local and global scale. PT. Abaka Supply Chain is a company operating in the supply chain sector in Indonesia which has long been dedicated to providing the best solutions in renewable fuels. This company is known for its commitment to environmentally friendly business with the production of Biomass Wood Pellets. The application of Green Commerce is the main focus in research, with a focus on environmentally friendly practices that can be implemented in industrial supply chains. This research is included in the applied research category because it uses a qualitative descriptive analysis methodology to provide practical findings that are relevant to digital marketing. Additionally, the Digital Marketing aspect involves implementing online marketing strategies, optimizing social media, and how to approach the market efficiently through digital platforms. Integrating Green Commerce and Digital Marketing can provide valuable insight, as well as being an important milestone in advancing the industry towards a more sustainable and highly competitive future.
The effect of Corporate Social Responsibility, Capital Intensity and Managerial Ownership on Tax Avoidance at Mining Company Herianti, Eva; Setia Budi, Agung
Journal of Applied Management and Business Vol. 5 No. 1 (2024): Vol.5 No.1, July 2024
Publisher : Universitas Dinamika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37802/jamb.v5i1.693

Abstract

The objective of this study is to analyze and examine the effect of corporate social responsibility, capital intensity, and managerial ownership on tax avoidance in mining companies listed on the Indonesian stock exchange. The sample was processed with purposive sampling technique, amounting 72 respondents were obtained from mining companies in the oil, gas and coal subsectors at www.idx.co.id for the period 2020-2022. The research method used is quantitative method with panel data regression as a data analysis technique. The results of this study demonstrate that corporate social responsibility, capital intensity, and managerial ownership simultaneously affect tax avoidance. Corporate social responsibility and capital intensity partially have a significant and negative effect on tax avoidance. Meanwhile, managerial ownership has no effect on tax avoidance.
Attracting Generation Z: How Employer Attractiveness and Prestige Affect Application Decisions Daniel Yudistya, Wardhana; Chrysilla Gita Astrellia, Angelina
Journal of Applied Management and Business Vol. 5 No. 1 (2024): Vol.5 No.1, July 2024
Publisher : Universitas Dinamika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37802/jamb.v5i1.700

Abstract

This study was conducted to investigate the influence of employer attractiveness and prestige on job intention to apply for higher education students in Yogyakarta. Data in this study was obtained through online questionnaires distributed to students, with a total of 78 validated answers. The multiple regression analysis used as the research methods using the SPSS software. The hypothesis results showed that there was no positive and significant influence between employer attractiveness on intention to apply. However, there is a positive and significant influence between employer prestige on the intention to apply.
Factors Affecting Fraudulent Financial Statements Using Fraud Triangle Analysis (Study of Manufacturing Companies Listed on the Bursa Efek Indonesia) Annisa, Nada; Kuntadi, Cris
Journal of Applied Management and Business Vol. 5 No. 2 (2024): Vol.5 No.2, December 2024
Publisher : Universitas Dinamika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37802/jamb.v5i2.706

Abstract

This research aims to determine the influence of the fraud triangle on the influence of existence financial statement fraud. The factors in the fraud triangle consist of three indicators these include (1) Preasure is proxied by financial targets (ROA) and financial stability (ACchange), (2) Opportunity is proxied by Nature of Industry (Receivable) and Ineffective Monitoring (IND), (3) Rationalization is proxied by Change in auditor (CiA). There are 5 (five) independent variables that are hypothesized to influence financial statement fraud and The dependent variable fraud (F-score) is used to determine the presence of fraudulent reports finance. This research uses a quantitative approach with a sample consisting of 180 people manufacturing companies listed on the Bursa Efek Indonesiafor the observation period 2019 - 2023 using the purposive sampling method and multiple linear analysis using SPSS software version 16. The research results show that the financial stability variable (ACchange) has a positive effect, Nature of Industry (Receivable) has a negative effect, and Ineffective Monitoring (IND), has an effect negative, towards fraudulent financial statements. Meanwhile, the financial target (ROA) and variables change in auditor (CiA), has no effect on fraudulent financial statements in the company manufacturers listed on the Bursa Efek Indonesia (BEI) for the period 2019 -2023.
Analysis of The Influence of Financial Literacy, Investment Motivation, and Religiosity on Investment Interest in Sharia Shares Hidayat, Agung
Journal of Applied Management and Business Vol. 5 No. 2 (2024): Vol.5 No.2, December 2024
Publisher : Universitas Dinamika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37802/jamb.v5i2.725

Abstract

This research aims to analyze and find evidence empirical research regarding the influence of financial literacy, investment motivation, and religiosity on investment interest in sharia shares. This research is quantitative research with data collection techniques using questionnaires. The sample was 110 respondents who were students majoring in accounting at the Semarang State Polytechnic. The sampling technique used was simple random sampling by distributing questionnaires (randomly) to students majoring in accounting at the Semarang State Polytechnic. Primary data processing uses instrumental test analysis methods, classical assumptions, multiple linear regression, and hypothesis testing. The results of this study indicate that financial literacy does not have a significant positive effect on interest in investing in sharia shares, investment motivation has a positive and significant effect on interest in investing in sharia shares, and religiosity has a positive and significant effect on interest in investing in sharia shares.
Role of Msmes in Stirring The Social Economy at Bengaluru Balakrishnan, Adhinarayanan; A R Gowda, Ashok
Journal of Applied Management and Business Vol. 5 No. 2 (2024): Vol.5 No.2, December 2024
Publisher : Universitas Dinamika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37802/jamb.v5i2.858

Abstract

Micro, Small and Medium Enterprises (MSMEs) in Bangaluru is a critical contributor to the economic escalation and employment generation. This study aims to explore the issues regarding the performance and progress of MSMEs. The study is descriptive in nature, both primary and secondary data collected and appropriate statistical tools employed to draw the inherent facts about MSMEs performance. The study divulged that the MSME sector in Bengaluru faces challenges, such as access to finance, infrastructure constraints, and regulatory compliance. MSMEs rely on traditional banking channels for financing, while few look for NBFIs because of their flexible lending criteria. The future growth and prospects of MSMEs in the services industry are promising, By embracing innovation, collaboration, sustainability, talent development, market differentiation, customer-centricity, agility, resilience, continuous improvement, adoption of emerging technologies, focus on data analytics, expansion into niche markets, and adoption of flexible business models, MSMEs can unlock their full potential and grow. With the right support, resources, and strategies, MSMEs can take advantage of the growing demand for services and emerging opportunities in the digital economy.
Analysis of Payroll Accounting Information Systems at The Ministry of Religious Affairs Office in Surabaya City Wulansari, Yuli Yanti; Nurromadhoni, Dewi; Azhari, Muhammad
Journal of Applied Management and Business Vol. 5 No. 2 (2024): Vol.5 No.2, December 2024
Publisher : Universitas Dinamika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37802/jamb.v5i2.881

Abstract

The Surabaya City Ministry of Religion Office is responsible for managing governmental duties in the religious sector. This research aims to analyze how the accounting information system for State Civil Apparatus (ASN) employee payrolls is applied in this office. This study is qualitative in nature, utilizing both primary and secondary data sources. Data were collected through interviews, observations, and documentation to provide a certain challenges remain. Common issues include outdated data in employee decrees and insufficient updates from employees, particularly regarding their children’s education status. The research suggests several improvements, including enhancing human resources involved in the payroll system to facilitate a quicker understanding and application of updated government regulations related to ASN payroll. Additionally, conducting regular training for system users and scheduling routine audits on employee data could improve system efficiency. Improving the payroll accounting information system at the Surabaya Ministry of Religion Office is essential, and one recommendation is to implement a notification system to remind employees to update relevant data, such as decree information and children’s educational status, to maintain data accuracy effectively.
E-Samsat and Motor Vehicle Taxpayer Compliance in The Perspective of Systematic Literature Review Enggaryanti, Aloysia Heny
Journal of Applied Management and Business Vol. 5 No. 2 (2024): Vol.5 No.2, December 2024
Publisher : Universitas Dinamika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37802/jamb.v5i2.922

Abstract

This research aims to analyze various findings and comparisons related to the effectiveness of the e-samsat system in facilitating the vehicle tax payment process, as well as its impact on the level of tax compliance. The urgency of the research answers the strategic challenges of utilizing the e-samsat application in managing motor vehicle taxes and supporting the development of efficient and inclusive public services. Novelty of research by comparing perspectives across time, viewpoints, research trends that can have an impact on increasing taxpayer compliance. Systematic literature review method using Preferred Reporting Items for Systematic Reviews and Meta Analyses through collecting and evaluating various relevant literature. The results achieved show that e-samsat has great potential to improve taxpayer compliance by providing easier and more transparent access, and reducing administrative difficulties. In addition, this system provides convenience in terms of online payment and simplifies services and facilitates supervision to be more efficient and effective. Nonetheless, some technical and social challenges such as technological infrastructure and public awareness need to be considered to optimize the success of E-SAMSAT implementation. This research is expected to contribute to the development of technology-based taxation policies and improve motor vehicle taxpayer compliance in Indonesia.