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INDONESIA
Journal of Indonesian Management
Published by Indonesian Journal Publisher
ISSN : 28072405     EISSN : 2807212X     DOI : https://doi.org/10.53697/jim.v1i3
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
The Journal of Indonesian Management (JIM) covers various research approaches, namely: quantitative, qualitative and mixed methods. The Journal of Indonesian Management (JIM) focuses on various themes, topics and aspects of management, strategic management and entrepreneurship, including (but not limited to) the following topics: Human Resource Management, Financial management, Marketing Management, Strategic Management, Organizational behavior, Operation management, Change Management, Sharia Management, Knowledge Management Entrepreneurship, Electronic Business, Capital market.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
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Search results for , issue "Vol. 4 No. 4 (2024): December" : 10 Documents clear
Implementasi Kerangka Keamanan NIST Dan ISO/IEC 27001 Dalam Menghadapi Ancaman Risiko Siber Ramadhanty, Nadyfa
Journal of Indonesian Management Vol. 4 No. 4 (2024): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v4i4.1973

Abstract

Artikel ini memberikan gambaran komprehensif mengenai implementasi kerangka kerja keamanan dari NIST dan standar internasional ISO/IEC 27001 untuk memperkuat keamanan siber organisasi di era digital. Dengan ancaman risiko siber yang terus meningkat, kebutuhan akan sistem keamanan yang andal menjadi sangat mendesak bagi organisasi dari berbagai sektor. Penelitian ini berfokus pada identifikasi aset-aset penting organisasi yang rentan terhadap serangan, analisis terhadap berbagai jenis kerentanan yang mungkin timbul, serta penentuan jenis-jenis ancaman yang dihadapi. Selain itu, penelitian ini mengusulkan kebijakan dan prosedur mitigasi yang dirancang untuk meningkatkan kontrol dan respons keamanan informasi. Melalui studi komparatif dan analisis mendalam, artikel ini mengkaji efektivitas standar NIST dan ISO/IEC 27001 dalam memandu proses identifikasi, penilaian, dan pengelolaan risiko keamanan informasi. Penerapan standar internasional ini memberikan manfaat penting, seperti peningkatan kesadaran akan pentingnya keamanan informasi di kalangan staf dan mahasiswa, penguatan tata kelola keamanan informasi, dan pengembangan strategi mitigasi yang lebih komprehensif. Dengan demikian, artikel ini dapat membangun fondasi keamanan siber yang kokoh sehingga dapat membantu organisasi menghadapi kompleksitas ancaman siber di era digital seperti saat ini.
Analisis Kepuasan Siswa terhadap Pembelajaran Kurikulum Merdeka Ribiana, Alyadea; Ramada Balqis, Najwa Dihan; Kamalia, Zulfa; Afiza, Silva; M.Finanta; Ayu Wulandari
Journal of Indonesian Management Vol. 4 No. 4 (2024): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v4i4.2029

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat kepuasan siswa terhadap penerapan kurikulum Merdeka di SMAN 1 Taman. Masalah yang diangkat dari penelitian ini adalah bagaimana persepsi siswa kelas XII IPS 1 terhadap pelaksanaan pembelajaran dalam kurikulum merdeka. Penelitian ini menggunakan deskriptif kuantitatif, dengan subjek penelitian sebanyak 36 siswa kelas XII IPS sebagai sampel. Data dikumpulkan melalui kuisioner yang dirancang untuk mengukur kepuasan siswa terhadap berbagai aspek pembelajaran, seperti metode pengajaran, materi pelajaran, serta fasilitas pendukung. Hasil analisis menunjukkan bahwa mayoritas siswa merasa puas dengan implementasi kurikulum merdeka di sekolah ini, terutama dalam hal kebebasan berpendapat, keterlibatan aktif dalam pembelajaran, dan relevansi materi dengan dunia nyata. Simpulan dari penelitian ini adalah bahwa penerapan kurikulum merdeka di SMAN 1 TAMAN telah berhasil memberikan pengalaman belajar memuaskan bagi siswa, meskipun ada beberapa aspek yang perlu di tingkatkan
Literature Study of Fixed Asset Depreciation Calculation On Profit In Financial Statements Silitonga, Juliarta Elisabeth; Sihombing, Dona Olivia; Talitha Nabila; Muhammad Khoiri Luthfi; Nur Aliah
Journal of Indonesian Management Vol. 4 No. 4 (2024): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v4i4.2030

Abstract

Depreciation of fixed assets is an important element of accounting that has a significant impact on financial reporting, especially profit reporting. The purpose of this study is to analyze the calculation of depreciation of fixed assets and its impact on reported profit. Consider different depreciation methods, such as the straight-line method, declining balance method, and production unit method, to understand how each method affects cost allocation and income statement results. In addition, this study also discusses the relevance of Statement of Financial Accounting Standards (PSAK) no. 16 Shows the effect of recognizing depreciation expense and tax obligations due to the recognition of depreciation expense. The results of the analysis show that choosing the right depreciation method not only affects net income, but also plays an important role in asset management and corporate strategic decision-making. Therefore, an in-depth understanding of fixed asset depreciation is essential for managers to develop investment strategies and comply with accounting standards.
The Influence Of Transformational Leadership Style and Compensation On Employee Performance With Job Satisfaction as An Intervening Variable at The Bandung Marine Geological Survey and Mapping Center Ramelan Ashary, Abdurrafi Afif; Gimnastiar, Muhammad Taufik
Journal of Indonesian Management Vol. 4 No. 4 (2024): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v4i4.2033

Abstract

This research aims to analyze the influence of Transformational Leadership Style and compensation on employee performance with Job Satisfaction as an Intervening Variable at the Center for Geological and Marine Mapping Surveys. The subjects in this research were ASN employees at the Center for Geological and Marine Mapping Surveys. In this study, the sample consisted of 156 respondents obtained through the purposive sampling method. The analysis tool used is the Structural Equation Model (SEM) via AMOS software. Based on the analysis that has been carried out, the results show that the BBSPGL Transformational Leadership Style has a positive and significant influence on the performance of BBSPGL employees. compensation at BBSPGL has a positive and significant influence on BBSPGL Job Satisfaction. However, the Transformational Leadership Style at BBSPGL has a positive but not significant influence on Job Satisfaction. Job satisfaction at BBSPGL has a positive and insignificant influence on employee performance. compensation at BBSPGL has a negative and insignificant influence on employee performance. However, job satisfaction fully mediates the influence of compensation on employee performance at BBSPGL. Job satisfaction does not mediate the influence of Transformational Leadership Style on Employee Performance at BBSPGL.
Analysis of the Application of PSAK No. 16 in the Accounting Treatment of Fixed Assets in Companies in Indonesia: Literature Study Sitorus, Atikah Zuhra; Manao, Marcella Chintya; Nayma, Salshabilla; Aditya, Rizka Dina; Khofifah; Nur Aliah
Journal of Indonesian Management Vol. 4 No. 4 (2024): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v4i4.2048

Abstract

This study aims to analyze the application of Statement of Financial Accounting Standards (PSAK) No. 16 in the accounting treatment of fixed assets in companies in Indonesia. Fixed assets, which are defined as tangible assets with a useful life of more than one period, play an important role in supporting the company's operational activities. Through a qualitative approach and literature review method, this study collected secondary data from various sources to understand how companies apply this standard. The results show that compliance with PSAK No. 16 improves the transparency of financial statements and supports appropriate managerial decision-making. The implementation of this standard also contributes to the relevance and reliability of financial statements, and assists companies in effectively achieving their operational objectives.
The Effect of Institutional Ownership, Company Size, Profitability on Debt Policy in Health Sector Companies Parsi, Citra; Sitorus, Atikah; Lubis, Nurmala; Silitonga, Claudia; Azzahra, An
Journal of Indonesian Management Vol. 4 No. 4 (2024): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v4i4.2073

Abstract

This study looks at how debt policy in health sector companies listed on the Indonesia Stock Exchange (IDX) is influenced by institutional ownership, company size, and profitability. Data was collected through a quantitative approach from annual financial reports for the years 2019-2023. After considering outlier data, the study population consisted of 34 businesses, which resulted in 31 observations through purposive sampling method. The analysis was conducted with classical assumption tests and multiple linear regression using the SPSS software program. The results show that firm size has no significant effect on debt policy, but institutional ownership and profitability have a significant effect. The model is free from heteroscedasticity, normality, and multicollinearity problems thanks to the classical assumption test. According to the regression analysis, the model can explain 62.1% of the variation in debt policy. The study found that, although more profitable firms tend to rely on internal funding sources, institutional ownership can serve as a monitoring tool. However, firm size is not a major factor in debt policy making. This study provides practical implications for corporate financial management in the healthcare industry and helps investors assess the factors that influence corporate funding structure. It is expected that future research will analyze more variables due to research limitations, such as the small sample size and relatively short research time.
Menyeimbangkan Dunia Kerja dan Akademik : Tantangan Pengelolaan Keuangan Pribadi bagi Mahasiswa Halizah, Putri Nur; Saputri, Refalina Indah
Journal of Indonesian Management Vol. 4 No. 4 (2024): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v4i4.2096

Abstract

Mahasiswa yang bekerja sambil kuliah menghadapi tantangan unik dalam mengelola keuangan pribadi, terutama dalam menyeimbangkan kebutuhan akademik dan pekerjaan. Penelitian ini memiliki tujuan untuk melakukan evaluasi pengaruh beban kerja dan tuntutan akademik terhadap efektivitas pengelolaan keuangan pribadi mahasiswa, serta mengidentifikasi pentingnya literasi keuangan sebagai solusi. Dengan pendekatan kuantitatif berbasis survei terhadap 107 mahasiswa aktif di perguruan tinggi Jawa Timur, hasil penelitian memperlihatkan dua variabel berkontribusi signifikan terhadap kemampuan pengelolaan keuangan. Penelitian ini memberi wawasan praktis bagi proses mengembangkan program literasi keuangan yang relevan untuk meningkatkan kesejahteraan finansial mahasiswa.
Penerapan Keselamatan dan Kesehatan Kerja Untuk Meningkatkan Kinerja Karyawan Studi Kasus RS Cakra Husada Ramadhani , Tariska Bernaningtyas; Suratman, Andriyastuti
Journal of Indonesian Management Vol. 4 No. 4 (2024): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v4i4.2114

Abstract

Salah satu bagian yang perlu diperhatikan oleh perusahaan terutama dalam mengelola karyawan untuk mendapatkan kinerja yang terbaik dengan memperhatikan keselamatan dam kesehatan kerja (K3) untuk karyawan. Sehingga keselamatan dan kesehatan kerja (K3) menjadi hal penting bagi semua perusahaan terlebih perusahaan yang memiliki resiko tinggi. Penelitian ini bertujuan untuk mengetahui bentuk maupun penerapan keselamatan dan kesehatan kerja (K3) di Rumah Sakit Cakra Husada dari perspektif pembuat kebijakan hingga karyawan yang melaksanakannya. Teknik pengumpulan data yang dilakukan berupa observasi, wawancara dan dokumentasi. Metode analisis data yang dilakukan dengan pengumpulan data, reduksi data, penyajian data dan penarikan kesimpulan. Dengan uji keabsahan data dilakukan dengan menggunakan uji kredibilitas dan uji transferability. Hasil penelitian menunjukkan bagaimana penerapan keselamatan dan kesehatan kerja (K3) Rumah Sakit Cakra Husada dari perspektif pembuat kebijakan dan karyawan yang melaksanakannya dan menjadi salah satu faktor meningkatkan kinerja karyawan. Kesimpulan yang diperoleh dalam penerapan keselamatan dan kesehatan kerja (K3) yang telah dilakukan Rumah Sakit Cakra Husada
The Role of Customer Orientation, Competitor Orientation, and Marketing Strategy on Marketing Performance Coffee Shop & Coworking Space in Yogyakarta Oktiansyah, Sella; Audita Nuvriasari
Journal of Indonesian Management Vol. 4 No. 4 (2024): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v4i4.2118

Abstract

This research aims to analyze the role of Customer Orientation, Competitor Orientation, and Marketing Strategy on the Marketing Performance of Coffee Shop & Coworking Space in Yogyakarta. The sample in this study were 40 respondents. The sampling technique used a non-probability sampling method with the research instrument used was a questionnaire. The results of the instrument test state that the data in this study are proven to be valid and reliable. The classical assumption test states that the data in this study are normally distributed and produce a regression model that is free from multicollinearity and heteroscedasticity. The findings of the results of this study prove that: (1) Customer Orientation has a positive and significant effect on the marketing performance of Coffee Shop & Coworking Space in Yogyakarta, (2) Competitor Orientation has no effect on the marketing performance of Coffee Shop & Coworking Space in Yogyakarta, (3) Marketing strategy has no effect on the marketing performance of Coffee Shop & Coworking Space in Yogyakarta.
The Effect of Perceived Usefulness and Perceived Ease of Use on Intention to Use Accounting Applications for UNPAB Accounting Students Lukna, Yohanes Kevin; Miranda, Aqilah; Parsi, Citra Amelia; Septika, Edya Nashwa; Fachruddin, Wan
Journal of Indonesian Management Vol. 4 No. 4 (2024): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v4i4.2150

Abstract

This study aims to determine the relationship between the independent variables of perceived ease and perceived usefulness on the dependent variable of intention to use accounting applications with the subjects being accounting students and students in semester 3 and semester 7 at Universitas Pembangunan Panca Budi. The population consists of 60 students and female students obtained through a sampling method, namely purposive sampling. The data collection method was carried out using a survey, namely a questionnaire distributed online via google form. The data analysis technique was carried out using multiple linear regression analysis using the SPSS version 23 statistical application. The results of the analysis show that the independent variable perceived usefulness has a significant effect on intention to use accounting applications, it was also found that the perceived ease of use variable has a significant effect on intention to use accounting applications.

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