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Management Science Research Journal
Published by PT Larva Wijaya Penerbit
ISSN : 28284216     EISSN : 28284216     DOI : https://dx.doi.org/10.56548/msr
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
The Journal of Management Science Research (MSR) is an International Journal which has committed to publishing empirical and theoretical research articles, that have a high impact on the management field as a whole. The journal encourages new ideas or new perspectives on existing research. The journal covers such areas as: Business / Management Organizational behaviours Human resource management Organizational theory Entrepreneurship Accounting or Finance Review Issues are published on February, May and October. These issues include widely read and widely cited collections of articles in the field of management and have become a major resource for management research. The Review Issues cover a broad range of topics from a wide range of academic disciplines, methodologies, and theoretical paradigms
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 125 Documents
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The Influence of Auditor Independence and Framing on Audit Judgment Mulyandani, Vina Citra; Bella, Dinda
Management Science Research Journal Vol. 3 No. 3 (2024): August 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i3.112

Abstract

This research aims to examine the influence of auditor independence and framing on audit judgment. The auditor independence variable is examined because in determining the audit opinion or audit judgment, the auditor needs to have strong independence. The framing variable is the auditor's way of conveying information regarding the opinion given. These two independent variables will be measured by how much they can influence the auditor in providing an audit opinion or audit judgment. This research uses a questionnaire distributed to 10 Public Accounting Firms in Bandung City registered with the Financial Services Authority. Nonpurposive sampling with convenience sampling was used. Data analysis was conducted using SmartPLS software version 4.0 through the outer model and inner model. The hypothesis results show that auditor independence has a significant positif effect on audit judgment, framing affects audit judgment, and auditor independence and framing simultaneously affect audit judgment.
The Role of Spirituality in Fraud Prevention with the Government Internal Control System as a Mediator in Village Fund Management Kusumastuti, Endah Dwi; Afriady, Arif
Management Science Research Journal Vol. 3 No. 3 (2024): August 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i3.113

Abstract

Spirituality creates interconnectedness between beings and has the potential to transform the workplace into something extraordinary. SPIP and spirituality are complementary components. SPIP is an integral process in actions and activities carried out continuously by all employees until the organization's goals are achieved. Fraud prevention in village fund management is an urgency considering the contribution of expenditure to the Village Budget continues to increase, so that this study is needed to see the influence of both variables on fraud prevention. This study analyzes the Smart Pls-assisted path using a questionnaire in 9 villages in Kotabaru District, Karawang. The results of this study indicate that spirituality has an influence on fraud prevention and SPIP has an influence as a mediator. This study shows that village officials need to develop activities or motivation to increase spirituality which will have an impact on the government's internal control system and fraud prevention.
Environmental Accounting Disclosure on Firm Value (Study of Manufacturing Companies Listed on The Indonesian Stock Exchange 2017-2020) Nugraha, Arie Apriadi; Putra, Sugih Sutrisno; Muhammad, Rahma Nazila; Bukhori, Eka Panca; Al-Gholy, Afky; Junaedi, Rendi
Management Science Research Journal Vol. 3 No. 3 (2024): August 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i3.114

Abstract

Increasing the value of the company needs to be done so that the company's internal and external parties can improve their environmental performance through appropriate environmental accounting disclosures. This study aims to obtain empirical evidence regarding the effect of environmental accounting disclosures and environmental performance on firm value in the manufacturing sector listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. This study uses a sample of 43 manufacturing companies in Indonesia where the data needed in this study is in the form of financial report data obtained from the Indonesian Stock Exchange Gallery. The sampling method is purposive sampling. The data analysis technique used is single linear regression using SPSS. The results showed that the environmental accounting disclosure variable had a significant effect on firm value. Meanwhile, the environmental performance variable has no effect and is not significant on firm value. The single linear regression model in this study has an R2 value of 77.48%, which means the firm value can be explained by using the variable value of environmental accounting disclosures, where the remaining 22.52% is influenced by other factors, variables outside the model that have been studied.
The Influence of the Government Internal Control System as a Mediator in the Influence of the Village Financial System Application on Fraud Prevention Muhammad, Rahma Nazila; Afriady, Arif
Management Science Research Journal Vol. 3 No. 3 (2024): August 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i3.115

Abstract

This study aims to analyze the influence of the Village Financial System (SISKEUDES) application in efforts to prevent fraud in village fund management and increase the influence of the Government Internal Control System (SPIP) as a mediation with a study in Kotabaru District, Karawang. This study is one type of quantitative research with path analysis. Data collection was carried out using a questionnaire, then the data was processed using the SMART PLS tool. The samples obtained from this study were intended for the head of financial management, head of planning, village secretary, and staff. The results of this study state that the SISKEUDES Application directly affects fraud prevention. Likewise, SPIP has a high mediation effect on fraud prevention in village management.
The Role Of Accounting Information Systems In Improving Management Strategic Decision Nadya, Wardatun; Muhammad Nawawi; Wahyudi, Tri; Prasadhita, Chandra
Management Science Research Journal Vol. 3 No. 3 (2024): August 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i3.116

Abstract

This study aims to explain and analyze the role of accounting information systems in improving the quality of management strategic decision-making and analyzing the relationship between the use of accounting information systems and the quality of information and management strategic decision-making. The research method used is descriptive method research. The data source used is secondary data and the data collection method is done through observation, documentation, and literature. The method used in analyzing and processing the collected data is qualitative analysis. Based on the results of the study showed that the accounting information system plays an important role in improving management's strategic decision-making at PT Krakatau Sarana Properti. The accounting information system provides accurate, timely, and relevant financial and non-financial information so that it can assist management in making strategic decisions to improve company performance. And found several internal and external obstacles: Internal errors such as limited human resource capabilities and skills in using information systems, and external errors such as the security and integrity of financial data that is vulnerable to cyber threats. PT Krakatau Sarana Properti can overcome this well. Keywords: Accounting Information System, Information Quality, Decision-Making, Strategic Management
The Influence of Good Corporate Governance and Financial Performance on Firm Value Saleh, Suji Abdullah; Maryanti, Lilis; Andhika Ligar Hardika
Management Science Research Journal Vol. 3 No. 3 (2024): August 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i3.117

Abstract

Good Corporate Governance is a system that regulates the roles of the board of commissioners, the board of directors, shareholders, and other stakeholders. Every company is expected to implement Good Corporate Governance to support financial performance, which can also increase the company's value. However, some companies experienced performance issues and even losses, especially during the COVID-19 pandemic. In such a pandemic phenomenon, an alternative global financial system is needed, one of which is Islamic finance, which was also discussed during the global financial crisis of 2008-2009. This study aims to analyze the influence of good corporate governance, including variables such as the board of directors, institutional ownership, managerial ownership, audit committee, and audit quality, as well as financial performance measured by cash flow return on assets (CFROA) on firm value, and to compare the results between conventional and sharia banking. The type of this research is quantitative research with the research population being conventional and sharia banking listed on the Indonesia Stock Exchange for the period 2019 to 2023, with sampling using the purposive sampling technique. The data used are documentary data in the form of financial statements and annual reports. The analysis method used is multiple linear regression analysis, and hypothesis testing is conducted using the F statistical test (Simultaneously) and the t statistical test (partially) with the Eviews 12.
The Impact of Fintech Technology on Traditional Banking Industry Hardiyanti, Siti Epa; Thota, Abraham
Management Science Research Journal Vol. 3 No. 3 (2024): August 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i3.118

Abstract

The rapid evolution of fintech technology has significantly disrupted the traditional banking industry, posing both challenges and opportunities for banks. This study aims to analyze the impact of fintech adoption on the operational and financial performance of traditional banks, focusing on key metrics such as profitability, operational efficiency, and risk. Utilizing a quantitative approach with a descriptive and causal research design, the study collects primary data through surveys and secondary data from financial reports of banks and fintech companies. Panel data regression and ANOVA are employed to assess the relationships between fintech adoption and bank performance. The results indicate that fintech adoption positively influences bank profitability and efficiency, while also introducing new risks that require strategic management. These findings highlight the need for traditional banks to adapt swiftly to remain competitive and secure in an increasingly fintech-driven market. The study contributes to the financial literature by providing empirical evidence on the long-term impacts of fintech on the banking sector, offering valuable insights for both academics and industry practitioners.
The Effect of ESG Disclosure on Financial Performance with Earnings Management as an Intervening Variable Andini, Fizri; Mulyasari, Windu
Management Science Research Journal Vol. 3 No. 4 (2024): November 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i4.120

Abstract

This study was conducted to examine the impact of ESG disclosure on financial performance with earnings management as an intervening variable. The final sample studied using purposive sampling technique in this study amounted to 160 data in the observation year 2019–2022 with companies in the manufacturing, real estate and mining sectors as the research population. The quantitative method was chosen in this study with data obtained from the Indonesian Stock Exchange, the official website of the sample company, and the Thomson Reuters Eikon website. The research model uses panel data regression analysis with the best model chosen is the Random Effect Model (REM), while to test the mediating variables is to use the Sobel test using a Sobel test calculator. From the tests conducted, the results prove that ESG disclosure has a significant positive effect on financial performance and earnings management cannot mediate the relationship between ESG disclosure and financial performance.
Digital Marketing: A Review of the Literature in the last ten years Arum Wahyuni Purbohastuti
Management Science Research Journal Vol. 3 No. 4 (2024): November 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i4.121

Abstract

A literature review is used to discuss this research which aims to identify and analyze articles about digital marketing from 2015-2024. Data was obtained from Scopus taken using the Publish or perish (POP) analysis tool and Vos Viewer. The results of this research are based on data obtained from 200 articles, of, which in 2020 there were 42 articles discussing digital marketing. Meanwhile, in 2023 there will be 5 articles and in 2024 there will be no articles discussing digital marketing. Meanwhile, the data was processed using Vos Viewer to produce 10 clusters with 44 items.
The Influence of Motivation on The Quality of Health Care Services At Hasta Husada Special Surgery Hospital: A Scoping Review Edy Wahyudi; Ariyanto, Eko; Krisna, Andy E
Management Science Research Journal Vol. 3 No. 4 (2024): November 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i4.122

Abstract

The impact of motivation on the caliber of health worker services at Hasta Husada Special Surgery Hospital has been examined in earlier literature studies. This scoping review's goal is to map out previous research that evaluates how work motivation affects the caliber of services provided by health workers. Finding research questions, finding pertinent studies, choosing studies, mapping data, and gathering, summarizing, and reporting findings are the five primary steps of a scoping review. According to the scoping review's findings, the majority of studies conducted over a ten-year period (2013–2023) recognized that job motivation affected the caliber of hospital services. However, according to Cicilia Lihawa et al. (2016), Titi Nur Wahidah (2017), and Andreano C. Porotu'o et al. (2014), work motivation had no bearing on the quality of services.

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