cover
Contact Name
Yudi Nur Supriadi
Contact Email
admin@gapenas-publisher.org
Phone
+6285885400000
Journal Mail Official
admin@gapenas-publisher.org
Editorial Address
Gg. H.Ridan No.48 RT. 002/002 Kelurahan Poris Plawad Indah Kecamatan Cipondoh Tangerang
Location
Kota tangerang,
Banten
INDONESIA
Bussman Journal : Indonesian Journal of Business and Management
Published by Gapenas Publisher
ISSN : 27979725     EISSN : 27770559     DOI : https://doi.org/10.53363/buss
Core Subject : Economy,
Bussman Journal: Indonesian Journal of Business and Management is a multidisciplinary Open Access Journal that strives for inclusivity and global reach. The broad scope of the Journal creates a perfect environment to foster connections between researchers across all areas of Business & Management research : 1.  Islamic Business: Sharia Business, Islamic Economics, Islamic Business, Islamic banking, Islamic capital markets, Islamic wealth management, Issues on shariah implementation/practices of Islamic banking, Zakat and awqaf, Takaful, Islamic Corporate Finance, Shariah-compliant risk management, Islamic derivatives, Issues of Shari`ah Supervisory Boards, Islamic business ethics, Islamic Accounting, Islamic Auditing 2.  Management Business: Marketing Management, Finance Management, Strategic Management, Operation Management, Human Resource Management, E-business, Knowledge Management, Management Accounting, Management Control System, Management Information System, International Business, Business Economics, Business Ethics and Sustainable, and Entrepreneurship.
Articles 397 Documents
PENGARUH TOTAL ASSET TURNOVER (TATO), CURRENT RATIO (CR), DAN DEBT TO EQUITY RASIO (DER) TERHADAP RETURN ON ASSET (ROA): Studi Kasus Pada Perusahaan Logam dan Mineral lainnya yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023 Fathor, Khresna Adityo; Saputra, Fendi
Bussman Journal : Indonesian Journal of Business and Management Vol. 4 No. 3 (2024): Bussman Journal | September - Desember 2024
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v4i3.293

Abstract

This research is motivated by the Return on Asset (ROA) level in metal and other mineral companies which had increased after the Covid-19 period but decreased in the following year. Based on several financial literature books and previous research, the financial ratios Total Asset Turnover (TATO), Current Ratio (CR), and Debt to Equity Ratio (DER) are used in this study to assess the ROA level. The methodology of this research uses panel data with 8 samples of companies that consistently report their finances and are classified as metal and other mineral companies on the IDX in the 2020-2023 period. The results of the study show that TATO has a significant positive effect on ROA, while CR does not show a significant effect, and DER has a negative and significant effect on ROA
TANTANGAN PENYUSUNAN LAPORAN KEUANGAN OLEH PELAKU USAHA MIKRO, KECIL, DAN MENENGAH : STUDI PADA UMKM DI KOTA MOJOKERTO Kurniawan, Kurniawan
Bussman Journal : Indonesian Journal of Business and Management Vol. 4 No. 3 (2024): Bussman Journal | September - Desember 2024
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v4i3.315

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of the Indonesian economy, contributing significantly to employment and economic growth. Despite their importance, many MSMEs struggle with financial management, particularly when it comes to producing accurate and timely financial reports. These reports are essential for monitoring the financial health of a business, making informed decisions, attracting investors, and complying with regulatory requirements. One of the main challenges faced by MSME operators is their lack of knowledge and skills in basic accounting principles. Even after receiving training and mentoring, many operators still struggle to prepare financial reports in accordance with accounting standards. This points to a deeper issue within the MSME sector, where a lack of financial literacy hinders business growth and sustainability. In addition to knowledge gaps, MSMEs also face practical obstacles such as limited resources for training and accounting software. The cost of investing in these resources can be prohibitive for many small businesses, especially those operating on tight budgets. Furthermore, the complex and constantly changing regulatory environment in Indonesia adds another layer of difficulty for MSME operators trying to navigate financial reporting requirements. Despite these challenges, there is hope for improvement. By implementing targeted training workshops, simplifying regulations, and providing access to resources such as accounting software and relevant reading materials, MSMEs can enhance their financial management capabilities. Additionally, strengthening support from consultants and offering comprehensive mentoring programs can provide valuable guidance to MSME operators as they work towards producing high-quality financial reports. Ultimately, the success of MSMEs in Indonesia relies on their ability to effectively manage their finances and comply with accounting standards. By addressing the underlying factors that hinder financial reporting, MSME operators can position their businesses for growth and sustainability in the long term. Through collaborative efforts from the government, consultants, and relevant stakeholders, MSMEs can overcome these challenges and thrive in the competitive business landscape of Indonesia.
ANALISIS PENGARUH LITERASI KEUANGAN DAN PERSEPSI RISIKO TERHADAP BIAS EFEK DISPOSISI: IMPLIKASI DALAM PENGAMBILAN KEPUTUSAN FINANSIAL Dwiyanto, Muhaswad; Saragih, Guntur Syahputra; Supriadi, Yudi Nur; Badawi, Moch Ridho
Bussman Journal : Indonesian Journal of Business and Management Vol. 4 No. 3 (2024): Bussman Journal | September - Desember 2024
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v4i3.317

Abstract

This study aims to analyze the impact of financial literacy and risk perception on the disposition effect bias among students of the Faculty of XYZ. Using a quantitative approach, this research involves students from the Faculty of XYZ as the population, with a sample of 100 respondents selected through a probability sampling technique using simple random sampling. Data were collected through the distribution of questionnaires and analyzed using Partial Least Squares (PLS) method with the assistance of SmartPLS 3.0 software. The results show that financial literacy has a significant impact on the disposition effect bias, and risk perception also significantly affects the disposition effect bias. The novelty of this study lies in examining the influence of financial literacy and risk perception on the disposition effect bias among students, an area that has been limited in previous literature. The findings provide valuable insights into understanding the factors influencing financial decision-making among students and may serve as a basis for more effective financial literacy interventions among the younger generation
PENGARUH PEMASARAN DIGITAL DAN PERDAGANGAN ELEKTRONIK TERHADAP VOLUME PENJUALAN DI KOTA PRABUMULIH Tusri, Yudi; Handayani, Tri Ana; Gultom, Angga Wibowo
Bussman Journal : Indonesian Journal of Business and Management Vol. 4 No. 3 (2024): Bussman Journal | September - Desember 2024
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v4i3.318

Abstract

This research aims to determine the influence of digital marketing (X?) and electronic commerce (X?) partially and simultaneously on sales volume (Y) at Queen Galeri in Prabumulih City with a sample of 115 respondents who are consumers at Queen Galeri in Prabumulih City. The method used in this research is a descriptive analysis with a quantitative approach and a questionnaire. The analysis technique used is multiple linear regression analysis created with SPSS version 26. The results of statistical testing show that the digital marketing variable (X?) partially has a positive and significant effect on sales volume (Y) with a value of count> table or 5,844 > 1,981, with a substantial value of 0.000 < 0.05. The electronic commerce variable (X?) partially has a positive and significant effect on sales volume (Y) with a value of count> table or 3,298 > 1,981, with a substantial value of 0.000 < 0.05. Simultaneous testing shows that Fcount > Ftable or table 0.841 > 3.08 with a significant value of 0.000 < 0.05. So it can be concluded that there is a positive and considerable influence of digital marketing variables (X?) and electronic commerce (X?) of bouquets simultaneously on sales volume (Y) at Queen Galeri in Prabumulih City. Based on the summary model output, a determination test table gives an Adjusted R Square of 0.486. This means that 48.6% of sales volume is influenced by digital marketing and electronic commerce, while the remaining 51.4% is influenced by other variables not examined in this research such as location, facilities, and services at Queen Galeri in Prabumulih City
PENGARUH COSTUMER EXPERIENCE, STORE ATMOSPHERE DAN PERSONALITY COSTUMER TERHADAP REVISIT INTENTION KONSUMEN PADA NOKA COFFE SUNGAI PENUH Satria, Edia; Baviga, Rio; Cayanti, Karin Septi
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 1 (2025): Bussman Journal | Januari - April 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i1.335

Abstract

This study aims to determine the effect of Costumer Experience, Store Atmosphere and Personality Costumer on Revisit Intention partially and simultaneously. The object of this study is Noka Coffee Sungai Penuh, respondents in this study are consumers who have visited more than 2 times. The number of respondents in this study is 80 respondents. Based on the results of the previous analysis and discussion, it can be concluded as follows: Costumer Experience has a significant effect on Revisit Intention of Noka Coffee Consumers, this is evidenced by t count> t table (2.132> 1.99167), Store Atmosphere has a significant effect on Revisit Intention at Noka Coffee Sungai Penuh, this is evidenced by t count> t table (2.934> 1.99167), Personality Costumer has a significant effect on Revisit Intention of Noka Coffee Sungai Penuh Consumers and this is evidenced by t count> t table (6.161> 1.99167).
UNVEILING THE INFLUENCE OF VIRTUAL YOUTUBERS: HOW PARASOCIAL INTERACTION MEDIATES KOBO KANAERU’S INFLUENCE IN TOKOPEDIA’S MARKETING WAR CAMPAIGN Ihsan, Mochammad Chairul; Rejito, Cattleya; Firmansyah, Wahyu Arif
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 1 (2025): Bussman Journal | Januari - April 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i1.336

Abstract

This study explores the role of Virtual YouTuber (VTuber) Kobo Kanaeru as an influencer marketer in Tokopedia’s WAR campaign and its impact on purchase intention, with parasocial interaction as a mediating variable. Utilizing the source credibility model (expertise, trustworthiness, attractiveness), we examine how these attributes influence purchase intention and the mediating effect of parasocial interaction. Employing a quantitative approach with Structural Equation Modeling-Partial Least Squares (SEM-PLS), data from 100 respondents aged 18–27 were analyzed. Results reveal that while expertise, trustworthiness, and attractiveness do not directly affect purchase intention, they significantly do so through parasocial interaction. This study contributes to the understanding of VTuber marketing as a growing trend in digital branding and highlights the importance of building strong virtual relationships with audiences
STRATEGI PENANGGULANGAN DAMPAK LARANGAN PENJUALAN PAKAIAN BEKAS IMPOR DI INDONESIA TERHADAP PEMASUKAN PEDAGANG Kirana, Desty Hapsari; Febriola, Bianca
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 1 (2025): Bussman Journal | Januari - April 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i1.337

Abstract

The illegal importation of second-hand clothing has become an ongoing issue in Indonesia, despite the government having enacted stringent regulations to address it. This study aims to analyze the impact of the ban on second-hand clothing imports on traders at the Cimol Gedebage Market in Bandung and to identify mitigation strategies that could assist traders in adapting to the new policies. A descriptive qualitative method was employed, with data collection through interviews and direct observation at the market. The findings indicate that most traders do not fully understand the rationale behind the ban, and this policy has led to a significant decline in their income. Root Cause Analysis and the TOWS Matrix reveal that traders can capitalize on available opportunities, such as e-commerce platforms and sustainable fashion trends, to transition their businesses into more legal and sustainable ventures. This study recommends several business strategies, including the establishment of local thrift shops and a consignment system, to assist traders in overcoming the challenges they face
ANALISIS TINGKAT KESEHATAN KEUANGAN PERUSAHAAN BUMN: Studi Kasus Pada Perum LPPNPI AirNav Indonesia Niza, Triska Anggun Choirun; Choerudin, Achmad; Husin, Syahri Al
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 1 (2025): Bussman Journal | Januari - April 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i1.338

Abstract

In the provision of flight navigation services in accordance with applicable standards to achieve efficiency and effectiveness of flight within the national and international scope of Perum LPPNPI. However, during the 2 years of the COVID-19 pandemic, AirNav was greatly affected by the decrease in the number of flight traffic. It can be seen from the growth of Indonesia's economy which crawled up in general at the end of 2021, the Ministry of State-Owned Enterprises (SOEs) stated that all SOEs recorded healthier financial performance growth. This study aims to find out the level of financial health of LPPNPI AirNav Indonesia after the COVID-19 pandemic in 2021-2023 based on the Decree of the Minister of SOEs Number: KEP-100/MBU/2002, and the strategy to improve financial health carried out. This research is descriptive quantitative, using secondary data from LPPNPI AirNav Indonesia's financial report for the 2019-2021 period. The results of the study explain that the level of financial health of Perum LPPNPI AirNav Indonesia has a poor level of financial health, and companies must utilize in-depth financial data analysis to determine priorities, digital transformation of business processes, including air navigation systems and internal management, is also an important element in supporting financial performance
PENGARUH EMPLOYER BRANDING DAN KEPEMIMPINAN TRANSFORMASIONAL TERHADAP RETENSI KARYAWAN Yustika, Annisa; Siswanti, Yuni; Wahyuni, Purbudi
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 1 (2025): Bussman Journal | Januari - April 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i1.339

Abstract

This study aims to empirically examine the 0069nfluence of employer branding and transformational leadership on employee retention. The research focuses on Waroeng Spesial Sambal “SS,” with the population consisting of all employees of Waroeng SS in the Special Region of Yogyakarta. The sampling technique used is purposive sampling, with 85 respondents. Data analysis is conducted using SEM-PLS with SmartPLS 4.0 as the analytical tool. The results indicate that employer branding has a significant impact on employee retention. Furthermore, the findings confirm that transformational leadership has a significant impact employee retention. The implications of this study suggest that Waroeng SS management should enhance the facilities and branding offered to employees, as what the company provides can significantly influence employees’ decision to remain with the organization
PENGARUH MANAJEMEN MODAL KERJA DAN PERPUTARAN KAS TERHADAP PROFITABILITAS PADA PERUSAHAAN WISMILAK INTI MAKMUR TBK DI BURSA EFEK INDONESIA Kusuma, Arya Wijaya; Choerudin, Achmad; Darmaningrum, Kurniawati
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 1 (2025): Bussman Journal | Januari - April 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i1.340

Abstract

This study aims to determine the effect of working capital management and cash turnover on profitability at Wismilak Inti Makmur Tbk. This study is a quantitative study using multiple linear regression analysis. The population in this study is the entire financial statements of PT Wismilak Inti Makmur Tbk in the year (2017–2023). The sample in this report is the income statement of the year (2017-2023). The data collection technique used is the library research method, namely research used by the author through book literature to support relevant theoretical foundations in compiling a thesis, and the internet research method (Online Research), namely, using the internet media as a search for information in the form of theories, as well as supporting data for the research to be carried out. The results of this study indicate that working capital has a significant positive effect on profitability and cash turnover doesn't have a significant effect on profitability at PT Wismilak Inti Makmur Tbk