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International Journal of Management Science and Information Technology (IJMSIT)
Published by Lembaga Komunitas Informasi Teknologi Aceh
ISSN : 27767388     EISSN : 27745694     DOI : https://doi.org/10.35870/ijmsit
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
The development of science related to good technology, information, and communication, both theoretically and empirically has proven to have a positive impact on various aspects of people lives. The development of the science of Information and Communication Technology provides many benefits to increase the effectiveness and efficiency in various activities in various fields of science.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Menejemen Teknologi dan Inovasi
Articles 754 Documents
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Does Investment Efficiency Bridge Corporate Governance and Firm Value? Evidence from Indonesian Non-Financial Firms (2022–2024) Silvia Hendrayanti; Harjum Muharam; Mahfudz Mahfudz
International Journal of Management Science and Information Technology Vol. 6 No. 2 (2026): July - December 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i2.8374

Abstract

This study examines the effect of corporate governance mechanisms board meeting frequency (BMF), independent commissioners (IC), and ownership concentration (OC) on firm value, and tests whether investment efficiency (EI) mediates this relationship among non-financial companies listed on the Indonesia Stock Exchange (IDX). The study addresses a persistent inconsistency in prior governance firm value findings and the limited attention given to investment efficiency as a transmission channel in the Indonesian context. Using purposive sampling, a balanced panel of 300 non financial firms observed from 2022 to 2024 (900 firm year observations) was analyzed through a two-way fixed effects model with firm-clustered standard errors, complemented by bootstrap-based mediation testing (5,000 replications) combining the Baron and Kenny (1986) approach and the Zhao, Lynch, and Chen (2010) classification. The results show that BMF, IC, and OC each have a significant positive effect on both investment efficiency and firm value, and that investment efficiency itself significantly enhances firm value. All three governance mechanisms exhibit complementary (partial) mediation through investment efficiency, though the mediated share varies substantially: 40.0% for IC, 36.7% for BMF, and only 5.8% for OC, indicating that board-related mechanisms operate more strongly through capital-allocation channels than ownership structure does. Findings remain robust across outlier trimming, alternative variable measurement, and subsample analyses, though a lagged-mediator test suggests part of the investment efficiency firm value linkage may be contemporaneous. These findings extend agency theory-based governance research by demonstrating investment efficiency as a genuine, quantifiable transmission mechanism and offer practical implications for boards, regulators, and investors in emerging capital markets.
The Impact of the 7P Marketing Mix on Sustainable Competitive Advantage: Evidence from Kasang Kulim Zoo Yanti Mayasari Ginting; T. Sy. Syakila Rauda; M. Rizwan; Sri Wahyuni Wildah
International Journal of Management Science and Information Technology Vol. 6 No. 2 (2026): July - December 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i2.8573

Abstract

This study examines how the 7P marketing mix influences sustainable competitive advantage in Kasang Kulim Zoo. The tourism sector faces increasingly intense competition, so destination managers need strategies that do more than attract visitors in the short term. A descriptive quantitative design was used through questionnaires distributed to visitors. The population included all visitors to Kasang Kulim Zoo, with 117,967 visits recorded in 2024. Respondents were selected using purposive sampling with criteria that they had visited at least once, were over 18 years old, and agreed to participate. The sample size followed Roscoe’s rule of thumb, which recommends 10–15 times the number of variables. The model included seven exogenous variables, namely Product, Price, Promotion, Place, Programming, People, and Partnership, and one endogenous variable, Sustainable Competitive Advantage. A minimum of 120 respondents was set and achieved. Data were processed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The results show that Product, Price, Promotion, People, and Partnership have a positive and significant effect on sustainable competitive advantage. Among these variables, Product has the strongest influence, indicating that service quality, variation, and visitor experience are central to differentiation and repeat visits. Price that matches perceived value, promotional activities that broaden reach, competent staff, and strong partnerships all support competitiveness. Meanwhile, Place and Programming do not show a significant effect. This suggests that access to information, service distribution, and program design still need improvement if the destination is to sustain its competitive position over time.
Financial Literacy and Perceived Tax Digitalization as Joint Predictors of MSME Tax Compliance: Evidence from Central Java, Indonesia Mujiyati Mujiyati; Anton Agus Setyawan; Eskasari Putri
International Journal of Management Science and Information Technology Vol. 6 No. 2 (2026): July - December 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i2.8647

Abstract

Micro, small, and medium enterprises (MSMEs) play an important role in emerging economies, yet limited administrative capacity may create challenges for tax compliance. This study examined the associations of Financial Literacy and Perceived Tax Digitalization with MSME Tax Compliance among MSME owners and managers in Central Java, Indonesia, while controlling for Business Age. A quantitative cross-sectional survey was conducted using online and paper-based questionnaires distributed through MSME associations, local business communities, and government-supported MSME networks. Of 300 questionnaires distributed, 250 complete and eligible responses were retained. Financial Literacy, Perceived Tax Digitalization, and MSME Tax Compliance were measured using seven, six, and seven items, respectively, on five-point Likert scales. Multiple linear regression was employed, with HC3 heteroskedasticity-consistent robust standard errors examined as a sensitivity analysis. Financial Literacy was positively associated with MSME Tax Compliance (β = .118, p = .007), while Perceived Tax Digitalization showed a stronger positive association (β = .760, p < .001). Business Age was not statistically significant (p = .815). The overall model was statistically significant, F (3, 246) = 188.744, p < .001, with R² = .697 and adjusted R² = .693. The findings indicate that Financial Literacy and user experiences with digital tax services are relevant dimensions of MSME Tax Compliance. The results support combining practical financial and tax capability-building with user-centred digital tax services that emphasise usability, efficiency, reliability, convenience, and security. Given the cross-sectional and purposive sampling design, the findings indicate associations rather than causal effects or population-wide estimates.
A Model of Financial Resilience: Dynamic Capabilities, Financial Behavior, and Organizational Agility in Non-Technology MSMEs Rahmat Maulidan; Imam Gunanjar; Safrizal Safrizal
International Journal of Management Science and Information Technology Vol. 6 No. 2 (2026): July - December 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i2.8649

Abstract

This study analyzes the effect of Dynamic Capabilities and Financial Behavior on the Financial Resilience of non-technology MSMEs in Langsa City and Aceh Tamiang, and tests the mediating role of Organizational Agility in that relationship. The study uses an explanatory quantitative approach with a cross-sectional design on 154 non-technology MSMEs at least five years old, selected through purposive sampling. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with a 5,000-subsample bootstrapping procedure. Dynamic Capabilities and Financial Behavior were specified as second-order constructs using a repeated-indicator approach. The results show that both Dynamic Capabilities (β = 0.472; p < 0.001) and Financial Behavior (β = 0.419; p < 0.001) have a significant positive effect on Financial Resilience, whereas Organizational Agility neither directly affects Financial Resilience nor mediates either of these two relationships. These findings provide empirical evidence that, among non-technology MSMEs, financial resilience is built directly through internal capabilities and financial discipline rather than through organizational agility, which remains conceptually rooted in digital-technology-based capabilities.

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