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Dedi Junaedi
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MASYARAKAT EKONOMI SYARIAH BOGOR Institut Agama Islam (IAI) Nasional Laa Roiba Bogor Jl Raya Pemda Pajeleran Sukahati No 41 Cibinong, Bogor 16913
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MES Management Journal
Published by Masyarakat Ekonomi Syariah Bogor
ISSN : -     EISSN : 28307089     DOI : 10.56709
Core Subject : Religion, Economy, Social, Engineering,
Religion Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences
MES Management Journal is a peer-reviewed national journal published by Masyarakat Ekonomi Syariah (MES) Bogor in collaboration with Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor, Ikata Ahli Ekonomi Islam (IAEI), and Intelectual Association for Islamic Studies (IAFORIS) . This journal contains scientific papers from academics, researchers and practitioners in the fields of Islamic management, management, economics, finance, industries and business research.. E-ISSN 2830-7089
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 185 Documents
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Pengaruh Kualitas Sistem, Kualitas Informasi, dan Komitmen Organisasi Terhadap Efektivitas Sistem Informasi Akuntansi: Studi pada PT. Dutaflow Hidrolik Cempaka, Moulie; Wahyuningsih, Dwi
MES Management Journal Vol. 5 No. 1 (2026): MES Management Journal
Publisher : MES Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mesman.v5i1.1030

Abstract

This study aims to analyze the influence of system quality, information quality, and organizational commitment on the effectiveness of accounting information systems (AIS) at PT. Dutaflow Hidrolik. The research employs a quantitative approach with an associative causal design to explain cause-and-effect relationships. Data collection was conducted through questionnaires distributed to employees of PT Dutaflow Hidrolik who have used the Metamorfosys system and have been employed for over a year, excluding the HR team. The sample was determined using the Slovin formula, with 92 respondents required to ensure representative data. However, data from 110 respondents were collected and analyzed. The results indicate that system quality and information quality have a significant positive effect on the effectiveness of AIS. High system quality, characterized by reliability, ease of use, speed, security, and system integration capabilities, supports operational efficiency. Similarly, information quality, marked by accuracy, relevance, completeness, and timeliness, enhances decision-making processes. In contrast, organizational commitment does not significantly affect AIS effectiveness, suggesting that technical factors such as system and information quality play a more critical role. Simultaneously, system quality, information quality, and organizational commitment collectively have a significant effect on AIS effectiveness, as evidenced by an R-squared value of 0.61, indicating that 61% of the variability in AIS effectiveness can be explained by these variables. This study highlights the importance of technical factors in enhancing AIS effectiveness and provides managerial implications for improving system reliability, data accuracy, and employee training to optimize system utilization within the organization.
Manajemen Perpajakan PT Golden Energy Mines Tbk: Strategi Kepatuhan, Kontrol Risiko, dan Kontribusi Ekonomi Nasional Anggasmara Putra, Angga; Adi Prawira, Ida Farida; Kustiawan, Memen
MES Management Journal Vol. 5 No. 1 (2026): MES Management Journal
Publisher : MES Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mesman.v5i1.1035

Abstract

Tax management is a critical aspect of multinational corporate operations, particularly in the mining industry under strict regulatory oversight. This study analyzes the tax management system of PT Golden Energy Mines Tbk (GEMS) using a qualitative case study method based on consolidated financial statements and sustainability reports 2023–2024. Research results demonstrate that GEMS implements a full compliance strategy through a comprehensive self-assessment system, quarterly tax risk evaluation, and effective communication with tax authorities. GEMS' tax contribution reached USD 646.68 million in 2023, significantly contributing to the state's Non-Tax Revenue (PNBP) from the energy and mineral sector. Effective tax management is not merely a regulatory requirement but a strategic mechanism to create shared value for all stakeholders while minimizing tax risks and contingent liabilities. The research recommends strengthening international tax transparency and implementing Country-by-Country Reporting to enhance stakeholder confidence.
Analisa Aplikasi E-Commerce Rupa-Rupa dengan Menggunakan Pendekatan Delone & McLean: Studi kasus pada aplikasi ruparupa Nur Hanifan, Muhammad; Rojuaniah, Rojuaniah
MES Management Journal Vol. 5 No. 1 (2026): MES Management Journal
Publisher : MES Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mesman.v5i1.1042

Abstract

This research aims to determine the influence of product quality and location on purchasing decisions for coffeeshop products. This type of research is associative research. Data collection in this research was carried out through a survey approach with a quantitative descriptive research type by distributing questionnaires to 100 respondents, while the population used in this research was Hypermut coffeeshop customers. Data collection techniques were carried out using interviews, questionnaires and documentation studies. The data analysis t ool used in this research uses SEM-PLS. The data analysis technique in this research is descriptive analysis, hypothesis testing using a partial significant test (t test), simultaneous significant testing (F test), and testing the coefficient of determinat ion (R2). The research results show that product quality and location have a positive and significant effect on purchasing decisions, both simultaneously and partially.
Peran Etika Profesi dalam Pengambilan Keputusan Manajerial :Analisis pada Fungsi Rekrutmen dan Seleksi SDM Dito Aditia Darma; Hari Adrian Tarigan; Hendra Setiawan; Rafi Husni Alfajri Siregar; Zulkifli
MES Management Journal Vol. 5 No. 1 (2026): MES Management Journal
Publisher : MES Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mesman.v5i1.1043

Abstract

                Professional ethics plays a crucial role in managerial decision-making, particularly in the recruitment and selection of human resources (HR). This study aims to analyze the influence of professional ethics principles on the decision-making process in selecting suitable candidates, maintaining organizational integrity, and creating a fair and transparent work environment. The research employed a descriptive qualitative approach, with data collected through in-depth interviews with HR managers, observation of recruitment processes, and analysis of company policy documents related to codes of ethics and selection procedures. The findings indicate that the implementation of professional ethics has a significant impact on the quality of managerial decisions, including the reduction of bias, increased objectivity, and compliance with labor laws and regulations. Furthermore, professional ethics contributes to strengthening internal and external trust in the organization, enhancing corporate reputation, and supporting the sustainability of professional HR management. This study recommends that organizations consistently disseminate and enforce professional ethics standards, provide training for recruitment managers, and implement evaluation and monitoring mechanisms at every stage of the selection process. Thus, integrating professional ethics into managerial decision-making serves as a strategic foundation for the effectiveness and sustainability of the HR function.
Pengaruh Stres Kerja terhadap Cyberloafing dengan Ketidakpuasan Kerja sebagai Variabel Mediasi pada Karyawan Generasi Z Alfamart Kota Ende Wangge, Patrisius Ndala; Rachmawati, Avianita; Leha, Ernesta
MES Management Journal Vol. 5 No. 1 (2026): MES Management Journal
Publisher : MES Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mesman.v5i1.1053

Abstract

This study aims to examine the effect of job stress on cyberloafing behavior with job dissatisfaction as a mediating variable among Generation Z employees of Alfamart in Ende City. The research employed a quantitative approach using a survey method. Purposive sampling was applied, resulting in 88 respondents. Data were analyzed using Structural Equation Modeling based on Partial Least Square (SEM-PLS) with SmartPLS 4 software. The results indicate that job stress has a positive and significant effect on job dissatisfaction. Job dissatisfaction also has a positive and significant effect on cyberloafing. Meanwhile, job stress shows a significant but negative direct effect on cyberloafing. Mediation analysis reveals that job dissatisfaction significantly mediates the relationship between job stress and cyberloafing. These findings suggest that job dissatisfaction plays a crucial role in explaining cyberloafing behavior arising from job stress. This study provides practical implications for retail management in managing employee stress and job satisfaction to reduce cyberloafing behavior in the workplace.
Pengaruh Ketidakpuasan Konsumen dan Harga terhadap Perpindahan Merek dengan Brand Image sebagai Variabel Mediasi: Studi Kasus Perpindahan dari Grab ke Gojek Afifa Safiera, Ratu; Pebrianti, Wenny; Listiana, Erna
MES Management Journal Vol. 5 No. 1 (2026): MES Management Journal
Publisher : MES Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mesman.v5i1.1067

Abstract

Competition in the Indonesian online transportation industry is dominated by two major brands, Grab and Gojek. The phenomenon of brands switching from Grab to Gojek demonstrates the importance of understanding the factors that influence consumer behavior in choosing a service. This study aims to develop a conceptual model that explains the influence of consumer dissatisfaction and price on brand switching decisions, with brand image as a mediating variable. The ,ethod used is a literature review with a descriptive analytical approach. The result of the study indicate that dissatisfaction and price perception have a significant impact on brand switching intentions. However, brand image can moderats this influence by shaping consumers’ perceptions of trust and tolerance for service imperfections. The proposed conceptual model can serve as a basis for further quantitative research, with a populations of online transportation users who have croo-platform experience. These findings provide strategic implication for digital brand managers in strengthening consumer loyalty amidst homogeneous service competition.
Pengaruh Tata Kelola Perusahaan Terhadap Earning Per Share Oktavia, Intan; Ramadhan, Yanuar
MES Management Journal Vol. 5 No. 1 (2026): MES Management Journal
Publisher : MES Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mesman.v5i1.1068

Abstract

This study aims to analyze the relationship between corporate governance and earning per share, which uses five independent variables, Managerial Ownership (MO), Audit Committee (AC), Institutional Ownership (IO) Board of Commissioners Size (BOS), Independent Commissioner (1C), and Earning Per Share (EPS) as the dependent variabel. This research data is secondary, with thepopulation obtained, 47 companies in the banking sector on the Indonesia Stock Exchange (IDX). Then, of the 47 companies, there were 17 that fot the criteria, so there were 51 samples in the 2021-2023 period purposie sampling techniqe. This tes method, Quantitative and as a test usiNg Multiple Linear Regression, and using a statistical test application. The result obtained by ManagerialOwnership on increasing Earning Per Share have a negative effect, the Audit Committee has no effecton increasing Earning Per Share, Institutional Ownership on increasing Earning Per Share has anegative effect, Board of Commissioners Size also has no effect on increasing Earning Per Share, and the presence of Independet Commissioners makes a positive contibution to increaisng EarningPer Share. This research can also be useful and be considered by inestors as an initial analysis before investing their capial. For companies, they must build and effective governance system, and improve operational performance so that thecompany can achieveits goals.
Pengaruh Tata Kelola Perusahaan, Tanggung Jawab Sosial Perusahaan, dan Ukuran Perusahaan Terhadap Kinerja Perusahaan Sektor Perbankan Safitri, Aulia Fadira; Ramadhan, Yanuar
MES Management Journal Vol. 5 No. 1 (2026): MES Management Journal
Publisher : MES Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mesman.v5i1.1069

Abstract

This study is useful for determining the influence of Corporate Governance, Corporate Social Responsibility, and Company Size on Company Performance in the banking sector listed on the IDX in 2020-2023. The data source used in this research is secondary data with a population of 47 banking companies, so that the results of the research sample from the purposive sampling method were 60 data from 15 companies over a period of 4 years. The method used is Quantitative with Multiple Linear Regression analysis test using statistical testing software. This study provides results that Company Size Have a Positive Influence on Company Performance. However, Independent Commissioners, Audit Committee Meetings, Managerial Ownership and Corporate Social Responsibility have no influence on Company Performance. The findings of this study can be an evaluation for investors to be more careful in receiving signals in the form of information about the company's condition before making a decision to invest. For companies, it can be a reference to continue to practice good governance so that it has an impact on the sustainability of the company in the long term.
Pengaruh Kepercayaan Produk, Interaktivitas Produk Terhadap Keputusan Pembelian Melalui Brand Image Sebagai Variabel Mediator Dewi, Rafika; Muniroh, Muniroh
MES Management Journal Vol. 5 No. 1 (2026): MES Management Journal
Publisher : MES Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mesman.v5i1.1082

Abstract

The phenomenon of increasing competition in the skincare industry, particularly with the Skintific brand, requires companies to build consumer trust and create effective interactions to enhance brand image and encourage purchasing decisions. This research uses a quantitative approach with a survey method. The sample for this study consists of 125 respondents who are users of Skintific skincare products obtained through purposive sampling. Data were analyzed using Structural Equation Modeling (SEM) with the help of SmartPLS software. The results of the study indicate that product trust and product interactivity have a positive and significant effect on brand image. Additionally, brand image has a significant effect on purchasing decisions and can mediate the influence of product trust and product interactivity on purchasing decisions. These findings provide implications for skincare brand marketing strategies to focus more on building trust and strong interaction with consumers in order to strengthen brand image and drive purchasing decisions.
Pengaruh Pengembangan Karier dan Stres Kerja Terhadap Komitmen Organisasi dan Niat Berpindah Aila, Aila; Deka Sofia, Regina
MES Management Journal Vol. 5 No. 1 (2026): MES Management Journal
Publisher : MES Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mesman.v5i1.1086

Abstract

Turnover intention is unavoidable for companies, where turnover intention influences employees' decisions to leave their workplace. Understanding the mechanisms of turnover formation can help companies maintain workforce stability. This study aims to determine the relationship between career development, organizational commitment, job stress, and employee turnover intention in the Jakarta area. This study uses a quantitative method with an associative descriptive design. Items are assessed using a 5-point Likert scale (1 = Strongly Disagree/STS to 5 = Strongly Agree/SS). It can be concluded that development has a positive effect on organizational commitment, job stress has a negative effect on organizational commitment, and development has no direct effect on intention. However, job stress has a positive effect on continuance intention. This study concludes that organizational commitment also mediates the effect of development on intention to leave. This study also found that commitment to the organization does not choose as a wave that explains the influence of stress on intention to originate. This study contributes with additional empirical evidence, companies are advised to manage work stress proactively, develop transparent career paths that are effectively communicated to the entire employee hierarchy, and provide fair performance-based rewards including financial incentives and non-material recognition are needed to increase loyalty.

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