cover
Contact Name
Dendy Kurniawan
Contact Email
manajemen@provisi.ac.id
Phone
+6287700656648
Journal Mail Official
manajemen@provisi.ac.id
Editorial Address
Jalan Pantura Semarang- Kendal No 25, Kecamatan Kaliwungu, Kabupaten Kendal, Jawa Tengah
Location
Kab. banyumas,
Jawa tengah
INDONESIA
MANAJEMEN
ISSN : 2808876X     EISSN : 27981312     DOI : https://doi.org/10.51903
MANAJEMEN : Jurnal Ilmiah Manajemen dan Kewirausahaan diterbitkan dua kali setahun, pada bulan Mei dan Oktober oleh LPPM Politeknik Pratama . Jurnal Manajemen bertujuan untuk: 1. Mempromosikan hasil penelitian terbaru tentang Manajemen dan atau Kewirausahaan. 2. Publikasikan hanya hasil penelitian tentang Manajemen (seperti Manajemen Informatika, Managemen Pemasaran, Keuangan Manajemen, Manajemen SDM, Manajemen Operasi / Produksi, Manajemen Bisnis, dll) Dan atau Kewirausahaan sebagai pengembangan pengetahuan
Articles 267 Documents
Implementasi Sistem Akuntansi Penggajian untuk Efektivitas Pengendalian Internal dan Manajemen SDM KSP Bangkit Usaha Mandiri Pamriyan Sukemi Kamto Sudibyo; Eni Endaryati; Vivi Kumalasari Subroto; Sri Wahyuning; Erlinda Sahda Nurmala
MANAJEMEN Vol. 6 No. 1 (2026): Mei : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/srtppv22

Abstract

This study aims to analyze and implement a payroll management accounting system to improve the effectiveness of internal control and human resource management at KSP Bangkit Usaha Mandiri Pamriyan. The problem faced is that the payroll process is still manual and not yet integrated, potentially leading to recording errors, delays in data processing, and a lack of information transparency. The research method used is Research and Development (R&D), with the stages of problem identification, data collection through interviews, observations, and literature review, system design, validation, and system testing. The results show that the implementation of a payroll management accounting system can improve the efficiency and accuracy of payroll data processing. The system also contributes to strengthening internal control through increased transparency and ease of monitoring. In human resource management, this system helps provide more accurate information as a basis for decision-making regarding employee management. Thus, the implementation of a payroll management accounting system has been proven to improve the effectiveness of internal control and support more optimal human resource management.
Pengaruh Disiplin Kerja, Kompensasi, dan Motivasi Terhadap Kinerja Karyawan pada PT. Sakti Prima Ogan Ilir Natasya Putri; Mardiana Puspasari; Yunita Febriani
MANAJEMEN Vol. 6 No. 1 (2026): Mei : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/m5bzc465

Abstract

This study aims to analyze the influence of work discipline, compensation, and motivation on employee performance at PT. Sakti Prima Ogan Ilir. The type of research used is associative research with a sample of 61 employees. The sampling technique applied is probability sampling using a simple random sampling method. The data used in this study consist of primary and secondary data, collected through questionnaires and documentation. The data analysis method employed is qualitative analysis quantified into statistical form, using multiple linear regression analysis, F-test, t-test, and coefficient of determination. The results indicate that work discipline, compensation, and motivation have a significant effect on employee performance. The coefficient of determination value of 72.4% shows that these three variables can explain employee performance, while the remaining 27.6% is influenced by other variables not included in this study.
Analisis Strategi Pemasaran Dalam Perspektif Manajemen pada Koperasi Desa Merah Putih Nashihuddin Sahil Alfikri; Hendra Riofita
MANAJEMEN Vol. 6 No. 1 (2026): Mei : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/tzxtmm17

Abstract

The development of digital technology has significantly transformed marketing practices across various organizations, including community-based economic institutions such as cooperatives. Village-level cooperatives still face several limitations in developing adaptive marketing strategies to respond to the increasingly competitive business environment. This study aims to analyze marketing strategies from a management perspective in the Merah Putih Village Cooperative, particularly in relation to digital marketing development, changes in consumer behavior, and the utilization of digital payment systems. This research employs a qualitative approach using a literature review method based on various scientific journals and relevant academic references. The data analysis technique uses descriptive qualitative analysis through data reduction, data presentation, and conclusion drawing. The results show that cooperative marketing strategies are still largely dominated by conventional approaches that rely on direct interaction and community social networks. However, the utilization of digital marketing through social media and digital platforms has significant potential to expand market reach and improve marketing communication effectiveness. In addition, perceived value and the convenience of transactions through digital payment systems also influence consumer purchasing decisions. From a management perspective, the success of cooperative marketing strategies is strongly influenced by managerial capabilities in planning, organizing, implementing, and evaluating marketing strategies in an integrated manner. Therefore, cooperatives need to optimize the use of digital technology and improve human resource competencies in order to enhance competitiveness in the era of digital transformation.
Analisis SWOT Pemasaran Nibras House dalam Meningkatkan Penjualan Haya Fatimah; Naily El Muna
MANAJEMEN Vol. 6 No. 1 (2026): Mei : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/g8m1bc70

Abstract

This study explores how Nibras House responds to the rapid growth and intense competition in the Muslim fashion industry by implementing effective marketing strategies and conducting a SWOT analysis. Using a descriptive qualitative approach with data collected through observation, interviews, and documentation, the research evaluates the company’s marketing practices. The findings indicate that Nibras House applies a strong marketing mix, including high-quality products, value-based pricing, strategic locations, active promotions, good customer service, and comfortable store displays. Its main strengths are product quality, brand image, and customer loyalty, while its weaknesses include the perception of high prices and limited innovation at certain times. Opportunities arise from increasing demand and digital marketing, while threats come from competition and changing trends. Overall, these strategies support sustainable sales growth.
Pengaruh Motivasi Anggota Terhadap Partisipasi dalam Koperasi Merah Putih Fahri Azizi; Hendra Riofita
MANAJEMEN Vol. 6 No. 1 (2026): Mei : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/htmakz88

Abstract

This study aims to analyze the influence of member motivation on participation in the Merah Putih Cooperative. The method used in this research is a literature study by reviewing various sources such as scientific journals, books, and other relevant references. The results of the study indicate that member motivation has a significant influence on the level of member participation in cooperatives. This motivation consists of intrinsic motivation, such as awareness, sense of belonging, and responsibility, as well as extrinsic motivation, such as economic benefits, service quality, and incentives provided by the cooperative. The findings show that intrinsic motivation has a more dominant influence in encouraging member participation compared to extrinsic motivation. In addition, supporting factors such as cooperative education, management transparency, and effective communication also strengthen member motivation. Therefore, increasing member motivation is a key factor in improving member participation and ensuring the sustainable success of cooperatives. This study is expected to contribute to the development of cooperative economics and serve as a reference for cooperative managers in formulating strategies to enhance member participation
Analisis Pemanfaatan Media Sosial Instagram dalam Strategi Pemasaran Produk Skincare Scarlett Whitening Pudya Setia Wardana; Nazwar Priatama Budiansyah; Erwin Permana; Dian Riskarini
MANAJEMEN Vol. 6 No. 1 (2026): Mei : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/j8n4rv06

Abstract

Instagram, as a social media platform, is utilized by the skincare brand Scarlett Whitening in this study to explore its marketing strategies. Secondary data are applied descriptively and qualitatively in this research. The findings indicate that Scarlett’s success in Indonesia’s beauty market is not solely attributed to its product quality but also to the significant impact of Instagram on its digital marketing efforts. The combination of engaging visual content, collaborations with influencers, interactive features, and the optimal use of Instagram Shop and Ads has enabled Scarlett to stand out among both local and international competitors. Through consistent and innovative digital marketing, Scarlett has established itself as a local brand with a strong and impressive image, ready to compete on the global stage. The study concludes that Instagram advertising strategies have effectively increased consumer engagement and strengthened Scarlett’s position within the beauty industry  
The Influence of Social Media Marketing and Celebrity Endorsements on Consumer Purchase Intention in Makassar City Amalia Febeka Prianggani; Pemilia Sulistyowati
MANAJEMEN Vol. 6 No. 1 (2026): Mei : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/qq4b1876

Abstract

This research aims to determine the impact of social media marketing and celebrity endorsements on the purchase intention of skincare products in Makassar. This research uses a quantitative approach. The population in this research is all potential consumers who have a purchase interest in skincare products in Makassar. The sample in this research amounted to 60 respondents taken by convenience sampling method. Data collection used a questionnaire measured on a Likert scale of 1-5 points. Data analysis used multiple linear regression and the data was processed using SPSS version 30. The results of partial testing showed positive and significant results of social media marketing and celebrity endorsement variables on the purchase intention of skincare products in Makassar. The results of simultaneous testing, social media marketing and celebrity endorsement variables were able to significantly explain variations in employee performance on the purchase intention of skincare products in Makassar.
Financial Performance and Financial Distress Assessment of PT Krakatau Steel (Persero) Tbk (2020–2024) Muhammad Avicenna Rabama; Eneng Nur Hasanah
MANAJEMEN Vol. 6 No. 1 (2026): Mei : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/gd06qq09

Abstract

The financial performance and financial distress status of PT Krakatau Steel (Persero) Tbk with stock code KRAS will be evaluated in this research for a five-year period during 2020 to 2024. Although KRAS experienced a temporary financial recovery in 2020 following debt structuring, they continued not to make money and raise concerns over their financial sustainability. The financial performance analysis of KRAS will be conducted in this research. The research adopts a case study methodology using a quantitative technique with secondary data obtained from financial statements where financial performance is measured using financial ratios with a focus on profitability, liquidity, solvency, and activity, with DuPont analysis used in combination with Return on Equity analysis. Financial distress is measured using a total of three major Financial Distress models: Altman Z-Score, Ohlson O-Score, and Zmijewski X-Score with comparisons based on ASEAN Steel firms. The results show a serious problem in profit margins, with Net Profit Margin, Return on Assets, and Return on Equity becoming negative in 2023-2024 because of increasing production costs, reduced pricing power, weak efficiency, and high leverage levels. Liquidity remains a persistent problem, although leverage positions appear to be high because of financial distress. The DuPont analysis shows that profit margins is declining from Return on Equity, which is worsened by high leverage positions. All three distress models classify KRAS as distressed during all years, which shows increasing distress in the last two years. The practical significance of this study lies in the fact that it’s empirical data of how financial performance analysis and financial distress analysis can be integrated and used in state-owned companies in capital-intensive sectors. The results can be used as a source of evidence-based insight into which managers and policymakers can rely on when designing a strategy for such companies.
Pengungkapan Emisi Karbon pada Lima Sektor Prioritas dalam Net Zero Emissions Juniati Gunawan; Zefanya Aulianisa Ganna Sumbun
MANAJEMEN Vol. 6 No. 1 (2026): Mei : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/h780sj89

Abstract

This study aims to examine the level of carbon emission disclosure across five priority sectors in Indonesia in supporting the Net Zero Emissions (NZE) target, namely energy, waste, Industrial Processes and Product Use (IPPU), agriculture, and Forestry and Other Land Uses (FOLU). Using a qualitative approach, this study applies content analysis to annual and sustainability reports of companies listed on the Indonesia Stock Exchange during 2022-2024. The findings indicate that carbon emission disclosure remains uneven across sectors, with the energy and waste sectors showing relatively higher disclosure levels. Overall, disclosures are still largely narrative and policy-oriented, while quantitative consistency and accountability remain limited in supporting Indonesia’s NZE achievement.
Evaluasi Penerapan Kompensasi pada Karyawan (Studi Kasus Pada Perusahaan Distribusi Pakan Kuda) Yasmin Nurul Haq Almuqayyim; Tini Kartini
MANAJEMEN Vol. 6 No. 1 (2026): Mei : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/f5y3ph39

Abstract

This study aims to determine the implementation of the employee compensation system in a horse feed distribution company. The problems identified include compensation. This study used a descriptive qualitative approach to obtain an overview of the company's compensation system. Data collection techniques included interviews, observation, documentation, and a literature review. The study's findings indicate that the suboptimal compensation system has resulted in low employee motivation and performance, as well as inconsistent achievement of the company's revenue targets. The company has made gradual improvements, but further improvements are still needed. Therefore, this study recommends improving the compensation policy through salary adjustments in accordance with the Bogor Regency minimum wage, more systematic bonus management, welfare benefit planning, and improved work facilities to support optimal achievement of the company's targets