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Asian Journal of Management Analytics
Published by PT FORMOSA CENDEKIA GLOBAL
ISSN : -     EISSN : 29634547     DOI : https://doi.org/10.55927/ajma.v1i2
Core Subject : Science,
Decision Sciences, Operations Research & Management
The Asian Journal of Management Analytics (AJMA) is a journal focused on the theory and application of data analytics and its applications in contemporary business, economics, and management disciplines. These disciplines include accounting, finance, management, marketing, economics production/operations management, and supply chain management. The connectivity, interdisciplinary, and interface between data analytics and various business disciplines are of particular interest for this journal. Research methods that are expected to be implemented in this journal include, but are not limited to, empirical research, data analytics, big data analytics, data science, operations research, management science, decision science, and simulation modeling. AJMA journal publishes articles quarterly in January, April, July, and October.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 287 Documents
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The Effect of Profitability and Leverage on Tax Avoidance with Corporate Social Responsibility as a Moderation Variable Yoga Aditya; Moh Yudi Mahadianto; Mardi Mardi
Asian Journal of Management Analytics Vol. 5 No. 3 (2026): July 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v5i3.16561

Abstract

This study aims to examine the Influence of Profitability (ROA) and Leverage (DAR) on Tax Avoidance (ETR) with Corporate Social Responsibility (CSR) as a moderation variable in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021 – 2024. The research uses a Quantitative approach. With the purpove sampling technique, 36 samples from 91 companies were produced. Data analysis using panel data regression using EViews 12 SV software. The results show that profitability has a positive and significant effect on ETR, which means that the higher the profitability, the lower the tax avoidance rate. Meanwhile, Leverage has a negative but insignificant effect on ETR. CSR has been proven to be able to moderate the relationship between profitability and leverage to tax avoidance by weakening and strengthening the influence of each variable.
The Effect of Rate of Money Supply (M2), Interest Rates and Exchange Rates on the Composite Stock Price Index (JCI) Handreana Rheymanda Setiawan; Moh Yudi Mahadianto; Mardi Mardi
Asian Journal of Management Analytics Vol. 5 No. 3 (2026): July 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v5i3.16562

Abstract

This study analyzes the influence of the Rate of Money Supply (M2), BI interest rates, and exchange rates on the Jakarta Composite Index (JCI) on the Indonesia Stock Exchange for the 2020–2024 period. Applying a descriptive quantitative approach through multiple linear regression analysis, this study processes secondary data in the form of 60 monthly observations obtained from the official websites of the Central Statistics Agency (BPS) and the Indonesia Stock Exchange (IDX). The results of the partial test (t-test) indicate that the rate of money supply (M2) and interest rates have a positive and significant effect on the JCI, indicating that increased economic liquidity can encourage investment activity in the capital market. In contrast, the Rupiah exchange rate has a negative and significant effect on the JCI, where exchange rate depreciation tends to suppress stock market performance.
The Effect of Audit Tenure, Firm Size, Level of Audit Fees, Independence, and Competence on Audit Quality at the North Sumatra Provincial BPKP Bunga Ristama Sagala; Rospinuryani Sinaga; Margaretha Br Sitinjak
Asian Journal of Management Analytics Vol. 5 No. 3 (2026): July 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v5i3.16583

Abstract

This study aims to examine the influence of audit tenure, company size, level of audit fees, independence, and auditor competence on audit quality at the North Sumatra Financial and Development Supervisory Agency (BPKP), both partially and simultaneously, as well as provide recommendations in the context of improving financial supervision standards. This study uses a quantitative approach with a survey method, where data is obtained through the distribution of questionnaires to North Sumatra BPKP auditors as research respondents. The analysis techniques used include statistical analysis, validity and reliability tests, classical assumption tests (normality, multicollinearity, and heteroscedasticity), determination coefficient (R²) tests, F tests, and t tests. The results of the study provide strategic implications for BPKP North Sumatra in improving the quality of financial supervision through strengthening human resources.
Digital Capacity Management for Sustainable Tourism: A Breakthrough in Overtourism Control in Bromo Tengger Semeru National Park Kartini Harahap
Asian Journal of Management Analytics Vol. 5 No. 3 (2026): July 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v5i3.16585

Abstract

This study develops a Digital Carrying Capacity Management (DCCM) model by integrating System Dynamics Modeling (SDM), Fuzzy Multi-Criteria Decision Making (Fuzzy-MCDM), and Artificial Intelligence (AI) to address overtourism in Bromo Tengger Semeru National Park, Indonesia. Using a mixed-method explanatory sequential design, dynamic simulations with Vensim DSS 9.2 (2024–2030) indicate that the Smart Capacity Optimization (SCO) scenario outperforms the conventional business as Usual (BAU) approach, reducing tourism pressure by 35% and improving ecological carrying capacity efficiency by 28%. Fuzzy-AHP and Fuzzy-TOPSIS identify the digital dimension as the most influential factor, with the highest weights assigned to Active IoT Sensors (0.209), Data Accuracy (0.189), and AI Prediction (0.167), contributing 0.521 to overall sustainability.
USALI 12 and The Evolution of Hotel Operational Reporting Christina Susanti; I.G.N.A Wiryanata; D.A. Rai Sumariati
Asian Journal of Management Analytics Vol. 5 No. 3 (2026): July 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v5i3.16607

Abstract

This study examines the evolution of hotel operational reporting under the Uniform System of Accounts for the Lodging Industry (USALI) 12th Revised Edition. Using a descriptive qualitative approach and content analysis of official USALI 12 documents and related literature, the study highlights key revisions, including Executive Lounge reporting, Guest Loyalty Program cost classification, enhanced Sales and Marketing accounts, sustainability-related schedules (energy, water, and waste), Full-Time Equivalent, mandatory brand costs, and all-inclusive hotel reporting. Findings indicate that USALI 12 improves reporting transparency, cost classification, labour and resource measurement, and performance standardisation, while aligning hotel reporting practices with current operational and sustainability demands.
Governance Analysis: Accountability and Transparency in Mount Lewotobi Disaster Management Afifah Fauzah Lathifah; Markus A.K.B Hallan; Filipus Argentano Guntur Suryaputra
Asian Journal of Management Analytics Vol. 5 No. 3 (2026): July 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v5i3.16640

Abstract

This study analyzes the governance of Unforeseen Expenditures (BTT) during the Mount Lewotobi eruption in East Flores Regency. Employing a qualitative case study with stewardship theory, data were gathered through documentary analysis and semi-structured interviews with regional disaster agency (BPBD) and village officials. The findings reveal a governance paradox: internal administrative accountability is rigorously enforced through an eleven-tier document verification system, yet public transparency is heavily constrained. Financial data in the digital system (SIPD) is highly aggregated, while field-level information depends on manual ledgers and village loudspeakers, causing severe information asymmetry for independent evacuees. This research implies a critical need to transition emergency financial reporting toward open, interactive digital transparency.
Implementation of Local Economic Management to Improve the Welfare of the People of Sibolga City Kaharuddin Kaharuddin; Fauziah Nur Simamora
Asian Journal of Management Analytics Vol. 5 No. 3 (2026): July 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v5i3.16669

Abstract

This study aims to analyze the implementation of local economic management in improving the welfare of the people of Sibolga City. The method used is qualitative with a case study approach through in-depth interviews, observations, and FGD on fishermen, market traders, MSME actors, and policy makers. The results of the study show that the implementation of local economic management is still sectoral and has not been integrated. The level of fishermen's welfare is relatively low with an average income of IDR 1,850,000 per month, while fostered MSME actors experience a 15-20% increase in income. The main inhibiting factors include weak coordination across agencies and lack of infrastructure. In conclusion, it is necessary to establish a local economic forum and prepare a regional regulation on people's economic empowerment to realize sustainable community welfare.
The Influence of Profitability and Leverage on Stock Prices with Dividend Policy as a Moderation in Oil and Gas Subsector Companies Fiska Noviana; Maiyaliza Maiyaliza
Asian Journal of Management Analytics Vol. 5 No. 3 (2026): July 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v5i3.16691

Abstract

This study examines the influence of profitability and leverage on stock prices, with dividend policy serving as a moderating variable, in oil and gas sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Employing an associative quantitative research design, the study applies purposive sampling to select nine companies, yielding a total of 45 firm-year observations. The variables analyzed comprise Return on Equity (ROE) as a proxy for profitability, Debt-to-Equity Ratio (DER) as a proxy for leverage, stock price as the dependent variable, and Dividend Payout Ratio (DPR) as a proxy for dividend policy. Data were processed using multiple linear regression and Moderated Regression Analysis (MRA) with the aid of SPSS version 25.0.
The Influence of Leadership Style and Work Culture on Performance with Organizational Communication Mediation at the Agriculture, Fisheries and Food Office of Jembrana Bali Regency I Made Suarnawa; Ni Ketut Dewi Irwanti; Ni Luh Putu Agustini Karta
Asian Journal of Management Analytics Vol. 5 No. 3 (2026): July 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v5i3.16707

Abstract

This research is motivated by the importance of improving employee performance as one of the determining factors for organizational success, which is influenced by various internal aspects, including leadership style, work culture, and organizational communication. This study uses a quantitative approach with the type of explanatory research. The population in this study is employees at the Jembrana Regency Agriculture, Fisheries and Food Office which is the object of research as many as 77 respondents. The data analysis technique used in this study is path analysis to test the direct and indirect influence between research variables. The results of this study show that leadership style affects the performance of employees of the Agriculture, Fisheries and Food Service of Jembrana Regency Bali. Work Culture affects performance. Organizational communication affects employee performance.
The Effect of Product Quality and Service Quality on Loyalty with Customer Satisfaction as A Mediation Variable (A Study at Wizzmie Jimbaran Restaurant) Nelson Pally
Asian Journal of Management Analytics Vol. 5 No. 3 (2026): July 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v5i3.16739

Abstract

This study aims to determine and analyze the effect of product quality and service quality on loyalty, with customer satisfaction as a mediating variable. This study was conducted at the Wizzmie Jimbaran Restaurant in Badung Regency. The sample size was 95 people. Data collection was conducted using questionnaires. The data analysis technique used was SEM-PLS. The results of this study indicate that product quality, service quality, and customer satisfaction have a positive and significant effect on loyalty. Product quality and service quality have a positive and significant effect on customer satisfaction. Customer satisfaction can mediate the effect of product quality and service quality on loyalty. The results of this study can provide an overview for management that increasing loyalty depends not only on product quality but also on the quality of service provided to customers.

Page 28 of 29 | Total Record : 287

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