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Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB)

jtimb
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Published by Universitas Advent Indonesia

ISSN : 26549972 EISSN : 26569450 DOI : https://doi.org/10.35974/jtimb.v5i1

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

JTIMB mengundang para peneliti baik dosen maupun mahasiswa yang berkolaborasi dengan dosen untuk bergabung bersama JTIMB melalui tulisan hasil penelitian di bidang Manajemen dan Bisnis dan juga terapannya di bidang ekonomi. JTIMB menyambut kontribusi dari para peneliti untuk kontribusi yang lebih baik bagi dunia pendidikan dan juga negara yang memenuhi kaidah ilmiah yang baik. Artikel terbit 2 (dua) kali dalam setahun yaitu bulan Juni dan bulan Desember.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 98 Documents

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COMPETITIVE ADVANTAGE AND BUSINESS PERFORMANCE: SURVIVING COVID-19 (AN EMPIRICAL STUDY ON PUBLISHING COMPANIES IN WEST JAVA, INDONESIA): (AN EMPIRICAL STUDY ON PUBLISHING COMPANIES IN WEST JAVA, INDONESIA) Sinaga, Judith Gallena; Djajadikerta, Hamfri; Fettry, Sylvia
Jurnal Terapan Ilmu Manajemen dan Bisnis Vol 8 No 2 (2025): JTIMB | Desember 2025
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/refrb124

The aim of this study is to examine the factors affecting competitive advantage and its relationship with business performance. This study further aims to address how the publishing companies survive the pandemic Covid-19. Questionnaires were distributed to the 310 employees of publishing association and purposive sampling was employed in determining and selecting the samples (respondents). Data gathered were processed by using PLS-SEM. The results showed that publishing companies survived the crisis irrespective of the limited amount of income generated. For its significance, internal control system is significantly associated with competitive advantage while quality cost is significantly associated with business performance and competitive advantage. On another note, internal control system and competitive advantage are not significantly associated with business performance. The significance posits that quality cost is preferred to maintain for better business performance rather than focusing on internal control system and competitive advantage

CORPORATE GOVERNANCE AND FINANCIAL POLICY IN DETERMINING THE COST OF DEBT Tua, Jonris Hotman; Marpaung, Mardianto Hasudungan
Jurnal Terapan Ilmu Manajemen dan Bisnis Vol 8 No 2 (2025): JTIMB | Desember 2025
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/7tmkej59

This study examines the role of corporate governance and financial policy in determining firms’ cost of debt. Specifically, the research investigates the impact of board size as a governance mechanism and leverage as a financial policy indicator on the cost of debt. Effective corporate governance is expected to reduce agency conflicts and information asymmetry between firms and creditors, thereby lowering borrowing costs. At the same time, financial policy decisions such as leverage may influence the level of financial risk perceived by lenders. Using panel data from publicly listed companies, this study employs regression analysis to evaluate the relationship between board size, leverage, and the cost of debt while controlling for firm size, profitability, and sustainable growth rate. The empirical results indicate that board size is negatively associated with the cost of debt, suggesting that firms with larger boards benefit from stronger monitoring mechanisms that enhance creditor confidence and reduce borrowing costs. In contrast, leverage is found to have a positive and statistically significant effect on the cost of debt, indicating that higher debt levels increase perceived financial risk and lead to higher borrowing costs. These findings support the predictions of agency theory and capital structure theory, highlighting the importance of governance mechanisms and prudent financial policies in shaping firms’ financing conditions. The study contributes to the literature on corporate governance and corporate finance by providing empirical evidence on how governance structures and capital structure decisions influence borrowing costs. The results also provide practical implications for managers and policymakers seeking to improve governance practices and maintain sustainable financial policies to reduce firms’ financing costs.

THE IMPACT OF ESG PERFORMANCE AND BOARD SIZE ON FIRM PROFITABILITY Pondi, Kepha; Siregar Sudjiman, Lorina; Simorangkir, Rio Idris Timbul
Jurnal Terapan Ilmu Manajemen dan Bisnis Vol 8 No 2 (2025): JTIMB | Desember 2025
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/kadpd190

This study investigates the impact of Environmental, Social, and Governance (ESG) performance and board size on firm profitability. ESG practices have become increasingly important as companies attempt to balance financial performance with social responsibility and sustainable development. The objective of this study is to examine whether ESG performance and board size influence firm profitability measured by Return on Assets (ROA). The study uses panel data collected from publicly listed firms with a total of 386 firm-year observations. Data were analyzed using panel regression techniques with control variables including firm size, leverage, and growth. The results indicate that ESG performance has a positive and significant impact on firm profitability. Companies that actively implement ESG practices tend to achieve better financial outcomes due to improved stakeholder relationships, enhanced reputation, and better risk management. Furthermore, board size is found to positively influence profitability, suggesting that larger boards may provide broader expertise and stronger monitoring mechanisms that enhance managerial decision-making. The findings contribute to the literature on corporate sustainability and governance by demonstrating that ESG engagement and board structure play an important role in improving financial performance. The study also provides practical implications for corporate managers and investors by highlighting the strategic importance of ESG integration and effective board composition in achieving sustainable profitability.

ANALYSIS OF CUSTOMER SATISFACTION ANGKRINGAN MBAH SINGO NGANJUK EAST JAVA Ghufrani Rifqi, Imelda; Widodo, Joko; Zulianto, Mukhamad
Jurnal Terapan Ilmu Manajemen dan Bisnis Vol 7 No 2 (2024): JTIMB | Desember 2024
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/cm4a3a28

Angkringan Mbah Singo Nganjuk located in Nganjuk Regency, Jl. Attorney General Suprapto No. 29, Kauman, Kec. Nganjuk Since February 2015. This research analyzed customer satisfaction with Angkringan Mbah Singo based on service quality, product, and price. Aims to examine the level of customer satisfaction at Angkringan Mbah Singo Nganjuk. The author uses descriptive qualitative research methods with data sources in the form of principal and supporting data sources. The collection technique is conducted by interviewing customers and owners of Angkringan Mbah Singo Nganjuk. The results showed that the customers were satisfied with the service, prices, and products. Customer satisfaction analysis is seen through service, product, and price. Based on the research results, the service employees provide to customers is considered quite good, but they still need to pay attention to service when conditions are busy. The products served have good quality taste and hygiene, and some menus are only available once a few weeks. This makes customers feel disappointed when looking for these products. The price of Angkringan Mbah Singo Nganjuk's products is considered cheap and fits into the general public, from school children to employees.

Mengevaluasi Pengungkapan ESG Perusahaan: Tingginya Potensi Greenwashing dalam Sustainability Report Sekar Arum, Lingga; Z. Soeratin, Harry; Miftah, Munasiron
Jurnal Terapan Ilmu Manajemen dan Bisnis Vol 7 No 2 (2024): JTIMB | Desember 2024
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/zs2wp084

This study aims to evaluate the potential for greenwashing in companies' sustainability reports by investigating the internal factors that influence the level of ESG integration in their financial reporting. The research employs a qualitative approach using the literature review method to explore and synthesize findings from various relevant literature sources. The literature search strategy involves combining keywords such as "greenwashing," "sustainability report," "ESG disclosure," and others across prominent academic databases and publications from related organizations. Inclusion criteria include literature discussing greenwashing in the context of sustainability reporting or ESG disclosure, published within the last 10 years. The data analysis utilizes content analysis to identify and categorize key findings related to greenwashing potential, driving factors, and implications for companies and stakeholders. The results highlight the urgency of ESG disclosure, indicators of greenwashing in sustainability reports, the impact of greenwashing on brand reputation, investment attractiveness, and real-world cases such as Coca-Cola's sustainability reporting practices. Additionally, the study examines the implementation of greenwashing in Indonesian companies' sustainability reports, particularly in extractive sectors. The findings provide insights into strategies for enhancing stakeholder trust in corporate environmental practices and building a sustainable future.

Pengaruh Harga, Kualitas Makanan Terhadap Kepuasan Pelanggan Studi Kasus Mie Gacoan Ningtiyas, Deby
Jurnal Terapan Ilmu Manajemen dan Bisnis Vol 7 No 2 (2024): JTIMB | Desember 2024
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/kdkj8d94

AbstractThis study aims to evaluate the impact of price and food quality on customer satisfaction at Mie Gacoan. The research method used is a quantitative approach with a survey involving 30 respondents. Data were collected through a questionnaire that included questions about perceptions of price, food quality, and customer satisfaction levels. Data analysis was performed using simple linear regression. The results of the study indicate that both price and food quality significantly influence customer satisfaction. Food quality has a stronger impact compared to price. Therefore, to enhance customer satisfaction, Mie Gacoan is advised to focus more on improving food quality while maintaining affordable prices.

NAVIGATING DIGITAL TRANSFORMATION: THE IMPACT OF LEADERSHIP, DIGITAL LITERACY, AND ORGANIZATIONAL CULTURE Waty, Lenita
Jurnal Terapan Ilmu Manajemen dan Bisnis Vol 7 No 2 (2024): JTIMB | Desember 2024
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/kbakfq41

Leadership, digital literacy, digital transformation is a critical component of organizations' success. In today's digital world, when the concept of digital literacy is crucial, the role of leadership in building organizational culture is critical. The purpose of this study was to investigate the role that leadership plays in shaping digital transformation through organizational culture and digital literacy. A total of 120 employees were handed questionnaires, of which 108 (or 90%) were useable. The results are: 1). Leadership has a negative and not significant impacts on digital transformation; 2). Leadership has a positive and significant impact on organizational culture; 3). Leadership has a positive and significant impact on digital literacy; 4). Organizational Culture have a positive and significant impact on digital transformation; 5). Digital Literacy have a positive and significant impact on Digital transformation; 6). Leadership has a positive and significant impact on digital transformation through digital literacy; 7). Leadership has a positive and significant impact on digital transformation through organizational culture. The novelty is leadership, digital literacy, and organizational culture is fundamental in the digital transformation process. The interaction between these elements highlights the necessity for leaders to promote technology advancement and cultivate a culture that priorities continuous learning, adaptability, and innovation. This is crucial for driving firms towards attaining digital excellence.

ASSESSING HOW GREEN CONTROLLING IMPLEMENTATION DRIVES CORPORATE SOCIAL RESPONSIBILITY IMPLEMENTATION RESULTS: A QUANTITATIVE APPROACH Ferinia Pintauli, Rolyana
Jurnal Terapan Ilmu Manajemen dan Bisnis Vol 7 No 2 (2024): JTIMB | Desember 2024
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/38qmq616

This study attempts to determine how the implementation of green controlling can enhance the outcomes of Corporate Social Responsibility (CSR) initiatives among employees. This research employs a quantitative methodology with an explanatory framework to elucidate the impact of green controllable variables on the implementation of CSR. The sample comprised 164 employees from organizations that apply green controlling and CSR practices, selected via non-probability sampling methods. Data collection was conducted using a questionnaire utilizing a 5-point Likert scale, administered through Google Forms over a two-week period. The findings indicated that green controlling exerted a substantial and beneficial influence on the implementation of CSR. A robust sustainability control system can facilitate implementation tasks. This study's innovation is in recognizing that green controlling procedures serve not only for regulatory compliance but also provide organizations with chances to enhance profitability through corporate social responsibility (CSR).

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Valentine Siagian

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Kampus UNAI Jl. Kolonel Masturi No. 288

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Valentine Siagian

Contact Email valentine@unai.edu

Phone +6285132406767

Journal Mail Official jtimb@unai.edu

Editorial Address Kampus UNAI Jl. Kolonel Masturi No. 288

Location Kab. bandung barat, Jawa barat INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Valentine Siagian

Contact Email
valentine@unai.edu

Phone
+6285132406767

Journal Mail Official
jtimb@unai.edu

Editorial Address
Kampus UNAI Jl. Kolonel Masturi No. 288

Location
Kab. bandung barat,

Jawa barat

INDONESIA