cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Padjrianor
Contact Email
pmm@ulm.ac.id
Phone
+6285100460720
Journal Mail Official
pmm@ulm.ac.id
Editorial Address
Jl. Brigjen H. Hasan Basry Kotak Pos 219 Telp. 0511-3304177 Fax. 0511-3305195 Banjarmasin, Kalsel
Location
Kota banjarmasin,
Kalimantan selatan
INDONESIA
JWM (JURNAL WAWASAN MANAJEMEN)
Published by Universitas Lambung Mangkurat
ISSN : 23375191     EISSN : 25276034     DOI : 10.20527/jwm
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Wawasan Manajemen, an electronic journal, provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to management. This journal encompasses original research articles, review articles, and short communications, including: Financial Management, Marketing Management, Human Resource Management, Organizational Behavior, Corporate Governance, Strategic Management, Operations Management, Change Management, Management Information Systems, Public Policy, Management Accounting, Management Education, Management of Sharia, Entrepreneurship
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 287 Documents
 25   26   27   28   29 
Pengaruh Work-Life Balance dan Kompensasi Terhadap Kinerja Karyawan pada PT. Pelabuhan Indonesia II Cabang Bengkulu Melalui Stres Kerja sebagai Variabel Mediasi Arsyad Murad; Nasution Nasution
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 14 No. 2 (2026)
Publisher : Master of Management FEB ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v14i2.434

Abstract

This research seeks to explore the influence of work-life balance and compensation on employee performance, incorporating job stress as a mediating factor. The case study was carried out at PT Pelabuhan Indonesia II, Bengkulu Branch. The sample consisted of employees selected through random sampling, and the data were analyzed using (SEM). The findings indicate that both work-life balance and compensation positively and significantly enhance employee performance, both directly and indirectly via the mediating role of job stress. Moreover, these two factors help to lower job stress, while job stress itself exerts a negative impact on performance. Consequently, job stress operates as a partial mediator that weakens the positive contribution of work-life balance and compensation to performance. These results highlight that maintaining a healthy work-life balance and providing fair compensation are crucial for boosting productivity, while effective management of job stress is essential for sustaining optimal employee outcomes.
Moderasi Return Saham dan Kinerja Keuangan pada GCG terhadap Nilai Perusahaan IDX30 Mochamad Bagus Adi Nourcholis; Taufik Akbar
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 14 No. 2 (2026)
Publisher : Master of Management FEB ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v14i2.441

Abstract

This research analyzes the impact of Good Corporate Governance (GCG) on firm valuation, focusing on wheth-er stock return and financial performance moderate that relationship in IDX30 companies during 2022–2024. GCG is indicated by institutional ownership, while firm value, stock return, and financial performance are measured through PBV, total annual return, and ROA, respectively. The study employs panel data regression combined with Moderated Regression Analysis (MRA) using a Random Effects Model. Findings reveal no sta-tistically significant influence from institutional ownership, ROA, or stock return. The results highlight that strengthening GCG implementation quality is more crucial than depending solely on ownership structure.
Bridging The Gap: Kebijakan Dividen Sebagai Katalis Penguatan Performa Finansial Terhadap Valuasi Perusahaan Surya Patrisia Angelica; Taufik Akbar
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 14 No. 2 (2026)
Publisher : Master of Management FEB ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v14i2.446

Abstract

This study aims to investigate the effects of liquidity, leverage, and profitability on firm valuation, while also examining the role of dividend policy as a moderating variable within these relationships. A quantitative associative approach was employed, utilizing secondary data sourced from quarterly financial statements of com-panies listed in the IDXHIDIV20 index during the 2022–2024 period. Samples were selected through purpos-ive sampling, and data analysis was performed using panel regression via EViews 13, applying the Moderated Regression Analysis (MRA) technique. The Chow, Hausman, and Lagrange Multiplier tests were conducted to identify the most appropriate estimation model. Results reveal that profitability exerts a positive and signifi-cant influence on firm valuation, whereas liquidity and leverage have no substantial effect. Additionally, divi-dend policy was found to moderate the relationships between liquidity and leverage and firm valuation, but did not serve as a moderating factor for profitability. These findings highlight the importance of dividend policy as a moderating mechanism and suggest that strategic management of financial ratios coupled with a consistent dividend policy can enhance firm value and strengthen investor confidence.
Mediasi Kepuasan Wajib Pajak dalam Pengaruh Digitalisasi Perpajakan terhadap Kepatuhan Wajib Pajak Yohana Yustika Sari; Fatimah Fatimah; Sustinah Limarjani; Diah Fitriaty; Melinda Wijaya
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 14 No. 2 (2026)
Publisher : Master of Management FEB ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v14i2.470

Abstract

Tax digitalization refers to the integration of digital technology to enhance the efficiency and effectiveness of tax administration processes, including taxpayer registration, tax payment, and tax reporting. The Banjarmasin City Government, through BPKPAD, has adopted digital tax innovations for local taxes and introduced the Bijak (Banjarmasin Integrasi Pajak) application at the end of 2023 to support taxpayers in conducting digital tax transactions. This study aims to analyze the impact of tax digitalization on local taxpayer compliance and to assess the mediating role of taxpayer satisfaction in this relationship. The research involved 100 registered taxpayers who have used the Bijak application. The findings reveal that tax digitalization positively influences taxpayer compliance. Furthermore, the results confirm that taxpayer satisfaction acts as a mediator between tax digitalization and taxpayer compliance, emphasizing the crucial role of user experience in strengthening the effectiveness of digital tax systems.
Financial Determinants of Audit Quality: Longitudinal Evidence from a Single Non-Public Firm Hasdi Suryadi
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 14 No. 2 (2026)
Publisher : Master of Management FEB ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v14i2.494

Abstract

Audit quality is essential for maintaining the credibility of financial reporting. This study examines the effects of profitability, firm size, leverage, and audit fee on audit quality in a single non-public manufacturing compa-ny, PT Decorindo Inti Alam Wood, using longitudinal data from 2013–2024 and multiple linear regression estimated through the Ordinary Least Squares (OLS) method. The results indicate that audit fee positively influences audit quality, whereas profitability and leverage exhibit negative effects, and firm size shows a posi-tive but inconsistent association. These findings suggest that audit engagement characteristics are more deci-sive than internal financial performance factors in shaping audit quality within a privately held corporate en-vironment. Theoretically, this study provides firm-level longitudinal evidence from a single non-listed compa-ny, thereby extending audit quality literature beyond the dominant focus on publicly listed firms. Practically, the findings emphasize the importance of audit fee structuring and engagement governance in strengthening audit quality in contexts characterized by limited external monitoring mechanisms.
Keberlanjutan Perusahaan: Pengaruh Biaya Lingkungan terhadap Kinerja ESG dan pada Kinerja Keuangan Perusahaan Sektor Energi Doni Stiadi; Meina Wulansari Yusniar; Redawati Redawati; Fahmi Roy Dalimunthe
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 14 No. 2 (2026)
Publisher : Master of Management FEB ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v14i2.512

Abstract

Sustainability issues have become a major concern as stakeholders increasingly focus on companies responsible for environmental sustainability. ESG performance is increasingly used as an indicator to assess a company's commitment to sustainability practices. This study aims to analyze the influence of Environmental Costs on ESG Performance and Financial Performance, as well as the influence of ESG Performance on Financial Performance in energy sector companies listed on the Indonesia Stock Exchange (IDX). The sample was selected using a purposive sampling method from 89 energy sector companies for the 2021-2024 period, resulting in 27 companies meeting the research criteria, resulting in 108 data observations. A quantitative approach with causality was used in this study. Data analysis used simple and multiple linear regression to examine the influence of Environmental Costs and ESG Performance on Financial Performance. The results showed that Environmental Costs had a positive influence on ESG Performance, but an insignificant effect on Financial Performance. Other results indicated that ESG Performance had a positive influence on Financial Performance. These results indicate that environmental expenditures reflect a company's commitment to meeting stakeholder expectations regarding environmental sustainability, and that companies that effectively manage environmental, social, and governance aspects are able to achieve better economic benefits. A company's success in meeting the needs of various stakeholder groups can increase trust, customer loyalty, investor relations, and regulatory support, which ultimately will enhance the company's sustainable growth.
The Development of Sustainability Reports In Indonesia: Management Approaches and Performance Indicators (Case Study in the Energy Sector 2020-2024) Chairina Chairina; Novita Weningtyas Respati; Rasidah Rasidah; Muhammad Nordiansyah; Enny Hardi
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 14 No. 2 (2026)
Publisher : Master of Management FEB ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v14i2.513

Abstract

The issue of sustainability reports is a growing concern impacting numerous domestic and international companies. This phenomenon can be attributed to the emergence of sustainability report practices, which enhance corporate image and ensure corporate sustainability. This study utilizes a comprehensive dataset to assess the sustainability reports of Indonesian companies. The analysis employs two distinct types of information: a management approach to the extent of corporate governance disclosure and performance indicators (economic, environmental, and social performance) in sustainability disclosure reporting. A longitudinal approach was employed to evaluate developments up to 2020 – 2024, specifically for companies operating dengan 222 sampel in the energy sector , because the energy sector is an industry with a fairly significant operational impact on the environment. The content analysis framework aligns with the Global Reporting Initiative (GRI) Standards. The findings indicate a positive development in the disclosure of information types, with companies reporting an average governance performance of 77.77% in corporate management. However, the disclosure of economic performance indicators (39.57%), environmental performance (40.47%), and social performance (47.05%) was found to be lower. Aggregate EESG (economic, environmental, social, and governance) disclosure was 48.68%. The quantity of information utilized exhibited considerable variation across diverse sustainability domains. This study also conducted additional testing by performing statistical tests to examine the impact of the disclosure of these two types of information (management approach-performance indicators) on financial performance. The findings indicate that economic and social indicators exert a substantial influence on financial performancems.

Page 29 of 29 | Total Record : 287

 25   26   27   28   29 

Filter by Year

2013 2026


Reset
Filter By Issues
All Issue Vol. 14 No. 2 (2026) Vol. 14 No. 1 (2026): Vol. 13 No. 1 (2025) Vol. 12 No. 3 (2024) Vol. 12 No. 2 (2024) Vol. 12 No. 1 (2024) Vol. 11 No. 3 (2023) Vol. 11 No. 2 (2023) Vol. 11 No. 1 (2023) Vol. 10 No. 3 (2022) Vol. 10 No. 2 (2022) Vol. 10 No. 1 (2022) Vol. 9 No. 3 (2021) Vol. 9 No. 2 (2021) Vol. 9 No. 1 (2021) Vol. 8 No. 3 (2020) Vol. 8 No. 2 (2020) Vol. 8 No. 1 (2020) Vol. 7 No. 3 (2019) Vol. 7 No. 2 (2019) Vol. 7 No. 1 (2019) Vol. 6 No. 3 (2018) Vol. 6 No. 2 (2018) Vol. 6 No. 1 (2018) Vol. 5 No. 3 (2017) Vol. 5 No. 2 (2017) Vol. 5 No. 1 (2017) Vol. 4 No. 3 (2016) Vol. 4 No. 2 (2016) Vol. 4 No. 1 (2016) Vol. 3 No. 3 (2015) Vol. 3 No. 2 (2015) Vol. 3 No. 1 (2015) Vol. 2 No. 3 (2014) Vol. 2 No. 2 (2014) Vol. 2 No. 1 (2014) Vol. 1 No. 3 (2013) Vol. 1 No. 2 (2013) Vol. 1 No. 1 (2013) More Issue