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Jurnal Manajemen Stratejik dan Simulasi Bisnis
Published by Universitas Andalas
ISSN : -     EISSN : 27466868     DOI : https://doi.org/10.25077/mssb.2.1.1-21.2021
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Manajemen Strategi dan Simulasi Bisnis (JMASSBI) is a journal that publishes academic articles from academics who conduct empirical research and literature review issues of strategic management, business simulation, entrepreneurship, organization, marketing, finance, human resource management, business ethics and other management issues. The JMASSBI is intended to be the journal for publishing articles reporting the results of research on business. The GamaIJB invites manuscripts in the areas: Strategic Management Business Simulation Management and Organization Entrepreneurship Financial management Marketing Management Human Resource Management Operation management Business Ethics
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 95 Documents
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Dampak Struktur Kepemilikan, Proporsi Komisaris Independed, dan Komite Audit terhadap Earnings Management: Kualitas Audit sebagai Varabel Moderasi Orie Secunda Ayunitantry; Fajri Adrianto
Jurnal Manajemen Stratejik dan Simulasi Bisnis Vol 2 No 2 (2021): Jurnal Manajemen Stratejik dan Simulasi Bisnis
Publisher : Fakultas Ekonomi Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (401.789 KB) | DOI: 10.25077/mssb.2.2.55-75.2021

Abstract

This study aims to determine the effect of concentrated ownership structure, the proportion of independent commissioners and audit committees on earnings management with audit quality as a moderating variable in real estate and property sector companies listed on the IDX for the 2015-2019 period. Hypothesis testing is done by using panel data regression model fixed effect to a total of 110 observation data from 22 research samples. The results of hypothesis testing indicate that concentrated ownership and the proportion of independent commissioners doesn’t have a significant effect on earnings management, while the audit committee has a significant and negative effect on earnings management. The results also show that audit quality is able to moderate the negative effect of the audit committee on earnings management, meaning that the supervision of the Big 4 external auditors and the large number of audit committees will be able to improve the quality of financial reporting and reduce the company's earnings management actions.
Disclosure of Corporate Social Responsibility on Corporate Financing Constraints with Financial Transparency Moderating Variables Jingga Novebreza Islah
Jurnal Manajemen Stratejik dan Simulasi Bisnis Vol 2 No 2 (2021): Jurnal Manajemen Stratejik dan Simulasi Bisnis
Publisher : Fakultas Ekonomi Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.734 KB) | DOI: 10.25077/mssb.2.2.76-89.2021

Abstract

This study aims to determine the effect of corporate social responsibility on corporate financing constraints with financial transparency as a moderating variable. The sample used in the manufacturing sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period as many as 89 companies were selected using a purposive sampling technique. This study uses panel data regression analysis and moderated regression analysis (MRA). The results of the study indicate that corporate social responsibility affects corporate financing constraints. Meanwhile, the variety of corporate social responsibility which is moderated by financial transparency affects corporate financing constraints. In addition, the control variable of company age also affects the corporate financing constraint, while the growth variable does not affect the corporate financing constraint.
Peran Adopsi Teknologi Informasi dan Inovasi Produk Dalam Memperkuat Keunggulan Bersaing Pada UMKM di Provinsi Sumatera Barat Saat Pandemi Danny Hidayat
Jurnal Manajemen Stratejik dan Simulasi Bisnis Vol 2 No 2 (2021): Jurnal Manajemen Stratejik dan Simulasi Bisnis
Publisher : Fakultas Ekonomi Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.88 KB) | DOI: 10.25077/mssb.2.2.90-110.2021

Abstract

The Industrial Revolution 4.0 (IR4.0) requires companies and MSMEs to increase their competitiveness, even during the COVID-19 pandemic, apart from adopting information technology, MSMEs also need to innovate products. Small Medium-Sized Enterprises (SMEs) or often known as Micro, Small and Medium Enterprises (MSMEs) in the national economy have an important and strategic role. The rise of Covid-19 has had a huge impact on MSMEs, starting from controlling the curfew by the security forces which resulted in a decrease in sales to the bankruptcy of MSME actors. The urgency of increasing the competitiveness of MSME actors is the background for researchers to raise this title where this competitive advantage can be increased by adopting information technology and innovating products on these MSMEs. This study uses a quantitative research design with the research sample being MSME actors in West Sumatra and in this study the data analysis method uses Smart PLS 3.2.8 software. The results show that the adoption of information technology and product innovation has a positive and significant impact on competitive advantage. Keywords: Competitive Advantage, Information Technology Adoption, Product Innovation
Kontribusi Komite Madrasah Dalam Peningkatan Mutu Sarana Dan Prasarana di Madrasah Aliyah Madani Alauddin St. Ibrah Mustafa Kamal; St. Syamsudduha; Annisa Trifirjayani
Jurnal Manajemen Stratejik dan Simulasi Bisnis Vol 3 No 1 (2022): Jurnal Manajemen Stratejik dan Simulasi Bisnis
Publisher : Fakultas Ekonomi Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/mssb.3.1.1-9.2022

Abstract

This study discusses the contribution of the Madrasah committee in improving the quality of facilities and infrastructure at Madrasah Aliyah Madani Alauddin. By describing: An overview of improving the quality of facilities and infrastructure in Madrasah Aliyah Madani Alauddin; The form of the Madrasah committee's contribution in improving the quality of facilities and infrastructure at Madrasah Aliyah Madani Alauddin; Supporting and inhibiting factors of the Madrasah committee in the provision of facilities and infrastructure at Madrasah Aliyah Madani Alauddin. This research is a type of explanatory research using research data collection methods, namely interviews, observation, and documentation. The results of this study indicate that improving the quality of facilities and infrastructure at Madrasah Aliyah Madani Alauddin is evidenced in terms of adding tools in the classroom. In addition, Madrasahs have made use of the land they own. The contribution of the Madrasah committee in improving Madrasah Aliyah Madani Alauddin is carried out by providing committees as: Advisory Agency, Supporting Agency, Controlling agency, Mediator agency. The research implication is that madrasas can increase cooperation to increase the management potential of Madrasah infrastructure, further improve the understanding of all parents/guardians of students in providing support to the committee
Pengaruh Corporate Environmental Disclosure dan Corporate Governance Terhadap Risiko Bank Pada Perbankan Umum di Indonesia Umniyah Aszahro; Rida Rahim
Jurnal Manajemen Stratejik dan Simulasi Bisnis Vol 3 No 1 (2022): Jurnal Manajemen Stratejik dan Simulasi Bisnis
Publisher : Fakultas Ekonomi Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/mssb.3.1.10-34.2022

Abstract

The research design used is a hypothesis testing design. The population in this study were all conventional commercial banks listed on the IDX in 2014-2019. The sampling method used is purposive sampling method. The sample of this research is 10 commercial banks. The data analysis method used is the panel data method. The results of this study indicate: Corporate Environmental Disclosure has a negative and insignificant effect, Corporate Governance represented by institutional ownership and managerial ownership has a negative and insignificant effect, but the female board of directors has a positive and significant effect, while the independent board of commissioners has a positive and insignificant effect on bank risk. The standard deviation of ROA as a proxy for bank risk variables shows an R squared value of 34.36% while the remaining 65.64% is influenced by other parties not examined in this study. The results of this study must be considered because they are able to contribute to the literature that can affect bank risk.
Short Term Forecasting Method: Covid 19 and Capital Market in Indonesia Novianda Besti
Jurnal Manajemen Stratejik dan Simulasi Bisnis Vol 3 No 1 (2022): Jurnal Manajemen Stratejik dan Simulasi Bisnis
Publisher : Fakultas Ekonomi Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/mssb.3.1.35-48.2022

Abstract

This study aimed to predict the short-term confirmed Covid 19 and Jakarta Composite Index (JCI) cases in Indonesia. The prediction uses ARIMA and SutteARIMA methods, and the data processed with R software. Researcher using time series data from April 2nd, 2020 (the date of covid 19 detected in Indonesia) to September 30th, 2020. We are fitted the data with the data from October 1st to October 10th, 2020. Based on the fitted data, we could forecast the cases from October 11th to October 31st, 2020. We applied the Mean Absolute Percentage Error (MAPE) to predict accuracy measures to evaluate forecasting methods. Based on forecasting with ARIMA and SutteARIMA methods, the SutteARIMA method is more suitable than ARIMA to calculate the daily forecasts of negative Covid 19 in Indonesia with MAPE value of 0.156 (smaller than 0.21 compared to MAPE value of ARIMA). At the same time, the ARIMA method is more suitable than SutteARIMA to calculate the daily forecasts of positive Covid 19 and JCI in Indonesia. The MAPE value of 0.06 (smaller than 0.104 compared to MAPE value of SutteARIMA for positive Covid 19) and MAPE value of 0.012 (smaller than 0.021 compared to MAPE value of SutteARIMA for JCI Indonesia).
Analisis Ketepatan Waktu Penyampaian Laporan Keuangan Kepada Publik: Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2017-2020 Alvia Fauzani; Rida Rahim
Jurnal Manajemen Stratejik dan Simulasi Bisnis Vol 3 No 1 (2022): Jurnal Manajemen Stratejik dan Simulasi Bisnis
Publisher : Fakultas Ekonomi Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/mssb.3.1.49-67.2022

Abstract

This study aims to determine the factors that affect the timeliness of submitting financial reports to companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2017-2020 period. The population in this study were all consumer goods industrial companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sampling technique used in this research is non-probability sampling by using purposive sampling method with certain criteria. The research sample is 46 companies with a total of 184 observations. This study was tested using logistic regression analysis. Timelines (measured by a dummy variable, 1 if the company fulfills the submission of financial statements) is before and on March 31, while 0 for delayed submission). The results of hypothesis testing from this study indicate that profitability, institutional ownership, age have a significant effect on the timeliness of submitting financial statements. While leverage has a significant negative effect on timeliness, and company size, KAP size, education have no significant effect on the timeliness of submitting financial statements.
Pengaruh Fintech Terhadap Kinerja Keuangan Umkm Dengan Literasi Keuangan Sebagai Variabel Moderasi Ni Putu Rika Puspa Astari; Ica Rika Candraningrat
Jurnal Manajemen Stratejik dan Simulasi Bisnis Vol 3 No 1 (2022): Jurnal Manajemen Stratejik dan Simulasi Bisnis
Publisher : Fakultas Ekonomi Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/mssb.3.1.68-81.2022

Abstract

This study aims to examine the role of financial literacy in moderating the effect of fintech to financial performance. Quantitaive approach and primary data are used in this research. The primary data is obtained from questionare. The sampling method is quota sampling. Sample consist of 60 Balinese Culinary SMEs in Sarbagita area which then divided into 15 samples for each area such as Denpasar, Badung, Gianyar and Tabanan. Furthermore, data is analyzed using multivariate analysis named SEM PLS. The result shows that fintech has a positif and significant effect to financial performace. Another result shows that financial literacy can moderate (strengthen) the positif effect of fintech to financial performance. These results support the planned behavior and financial innovation theory. SMEs owners with high financial literacy rate can optimaly use the effectiveness of fintech in order to increase their financial performance
Strategi Kepala Madrasah dalam Meningkatkan Animo Masyarakat di Madrasah Aliyah Negeri 1 Soppeng Miftahul Chaerat; Sitti Ibrah. Mustafa Kamal; Syamsul Qamar
Jurnal Manajemen Stratejik dan Simulasi Bisnis Vol 3 No 2 (2022): Jurnal Manajemen Stratejik dan Simulasi Bisnis
Publisher : Fakultas Ekonomi Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/mssb.3.2.21-30.2022

Abstract

Persaingan antar lembaga pendidikan kini semakin ketat, masing-masing sekolah tentu akan meningkatkan mutu sekolahnya agar bisa menarik minat orang tua calon peserta didik. Oleh karena itu tujuan penelitian ini adalah untuk mendeskripsikan perencanaan, pelaksanaan, dan evaluasi strategi kepala madrasah dalam meningktkan animo masyarakat di Madrasah Aliyah Negeri 1 Soppeng. Metode yang digunakan kualitatif dengan pendekatan Management Islamic Education, dan pengumpulan data yaitu wawancara, observasi, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa (1) Perencanaan Strategi Kepala Madrasah yaitu melakhkan analisis untuk rencana strategi, sosialisasi ke sekolah, kerjasama internal dan eksternal, pelatihan untuk meningkatkan kualitas guru, melibatkan guru dalam pengambilan keputusan; (2) Pelaksanaan Strategi Kepala Madrasah yaitu meningkatkan prestasi siswa, motivasi, dan layanan pendidikan; (3) Evaluasi Strategi Kepala Madrasah yaitu: meninjau kembali kelemahan dan kelebihan, mengukur prestasi, dan mengambil tindakan korektif. Strategi yang digunakan adalah strategi agresif, strategi ini dilakukan dengan membuat program dan mengatur langkah atau tindakan meminimalisir penghalang, rintangan, ancaman. Implikasi dari penelitian ini diharapkan sekolah dapat mengadakan pelatihan seperti workshop lebih banyak lagi untuk meningkatkan kualitas guru yang profesional
Pengaruh Norma Subjektif Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor (Studi Empiris Pada Kantor Bersama Samsat Kabupaten Konawe) Inang Verlani; Umi musdalifa
Jurnal Manajemen Stratejik dan Simulasi Bisnis Vol 3 No 2 (2022): Jurnal Manajemen Stratejik dan Simulasi Bisnis
Publisher : Fakultas Ekonomi Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/mssb.3.2.31-45.2022

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh antara norma subjektif terhadap kepatuhan wajib pajak dalam membayar Pajak Kendaraan Bermotor (Studi Empiris Pada Kantor Bersama SAMSAT Kabupaten Konawe). Jenis penelitian ini adalah menggunakan metode kuantitatif. Variabel dalam penelitian ini dari Norma Subjektif Sebagai variabel independen dan kepatuhan wajib pajak sebagai variabel dependen. Metode pengumpulan data menggunakan kuesioner dan wawancara. Penelitian ini menggunakan teknik aksidental sampling yang berjumlah 100 wajib pajak pada Kantor Samsat Kabupaten Konawe. Analisis data menggunakan metode analisis deskriptif dan analisis regresi sederhana dengan bantuan aplikasi Software IBM SPSS Versi 16. Hasil penelitian ini menunjukan bahwa Norma Subjektif berpengaruh siginifikan terhadap kepatuhan wajib pajak. Kesimpulan hal ini menunjukkan bahwa semakin bsik norma subjektif wp (wajib pajak) maka akan meningkatkan kepatuhan dalam membayar pajak.

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