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Valentine Siagian
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INDONESIA
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB)
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 82 Documents
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Pengaruh Penghidaran Pajak Terhadap Kepatuhan Wajib Pajak HUTAGAOL, ALEXS SUDIBYO; Pintauli, Rolyana Ferinia; Hasibuan, Remista
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 7 No. 1 (2024): JTIMB | Juni 2024
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/jtimb.v7i1.3340

Abstract

Taxpayer awareness is often a problem when taxpayers are required to pay taxes. This research aims to see whether tax avoidance has an effect on taxpayer awareness. The sample used in this research is IDX BUMN20 (top 10 constituents) contained in the IDX BUMN20 Index Fact Sheet as of December for 5 years 2019-2023. The analysis techniques used are descriptive statistical analysis, classical assumption test, multiple linear regression test and coefficient of determination test. The results of testing the tax avoidance variable toward taxpayer awareness have a positive but not significant effect. The result of the coefficient of determination is 54.2%, this means that the independent variable has an effect on the dependent variable by 54.2%.
Kualitas Pelayanan Fiskus Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor Pada Samsat Jakarta Timur Simanjuntak, Gilbert Billy Dionisius; Maruli, Riky Sai; Susanti, Mila
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 7 No. 1 (2024): JTIMB | Juni 2024
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/jtimb.v7i1.3342

Abstract

Abstract This research aims to test motor vehicle taxpayer compliance by testing the quality of tax services provided by tax authorities to assist taxpayers in planning and managing their tax obligation needs at SAMSAT East Jakarta. This research uses a quantitative method using 64 primary sample data collected by distributing questionnaires to motor vehicle taxpayers at SAMSAT, East Jakarta. The research conducted hypothesis testing using multiple linear regression with the SPSS version 25.0 application. The results of the research show that the quality of tax service has a significant positive effect on motor vehicle taxpayer compliance. In other words, motor vehicle taxpayer compliance is determined by the quality of tax service to taxpayers.
ANALYSIS OF CUSTOMER SATISFACTION ANGKRINGAN MBAH SINGO NGANJUK EAST JAVA Ghufrani Rifqi, Imelda; Widodo, Joko; Zulianto, Mukhamad
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 7 No. 2 (2024): JTIMB | Desember 2024
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

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Abstract

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 (JTIMB) Vol. 7 No. 2 (2024): JTIMB | Desember 2024
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

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Abstract

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 (JTIMB) Vol. 7 No. 2 (2024): JTIMB | Desember 2024
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

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Abstract

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 (JTIMB) Vol. 7 No. 2 (2024): JTIMB | Desember 2024
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

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Abstract

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 (JTIMB) Vol. 7 No. 2 (2024): JTIMB | Desember 2024
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

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Abstract

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).
LINKING HUMAN RESOURCE COMPETENCY TO THE PERFORMANCE OUTCOMES OF MSMEs Dinna Dewi, Almas Farah; Isti Fadah; Handriyono
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 8 No. 1 (2025): JTIMB | Juni 2025
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

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Abstract

Every year, micro, small, and medium enterprises (MSMEs) play a vital role in boosting economic growth and increasing gross domestic product (GDP) in many countries, including Indonesia. Among various business categories, agroindustry-based MSMEs stand out as one of the most resilient segments within the informal sector, particularly during economic crises. This resilience was evident in various situations, including the post-COVID-19 recovery period. However, the rapid advancement of digitalization, technology, and heightened market competition has created both opportunities and challenges for small and medium-sized enterprises. To enhance their performance, it is essential to identify the key components required for developing and strengthening human resource (HR) quality in alignment with current industry demands. This study employs a descriptive research design with a quantitative approach, utilizing multiple linear regression analysis. The findings indicate that human resource competencies—namely education, skills, and abilities—significantly impact the performance of agroindustry-based MSMEs. The study focuses on a city known for its contribution to Indonesia’s agribusiness sector, with the aim of offering a replicable model for enhancing MSME performance in other agroindustry-oriented countries.
THE EFFECT OF EXPERIENTIAL MARKETING ON WORD OF MOUTH WITH CUSTOMER SATISFACTION AS A MEDIATION VARIABLE (CASE STUDY AT SRIVIJAVA COFFEE) Liliyan, Aditya; Luqmana, Fahmi Rizka
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 8 No. 1 (2025): JTIMB | Juni 2025
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

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Abstract

This study aims to analyze the effect of experiential marketing on word of mouth, with customer satisfaction as a mediating variable, in the context of Srivijava Coffee consumers. The research is based on the importance of customer experience in shaping satisfaction and encouraging positive communication behavior among consumers. A quantitative research method was employed using Structural Equation Modeling (SEM), with primary data collected through questionnaires distributed to 100 respondents. Data analysis was conducted using R software with the Maximum Likelihood estimation method. The results show that experiential marketing has a positive and significant effect on customer satisfaction, with a standardized estimate value of 0.738. Furthermore, customer satisfaction significantly influences word of mouth (0.349), and experiential marketing also has a direct impact on word of mouth (0.464). These findings indicate that customer satisfaction partially mediates the relationship between experiential marketing and word of mouth. The R-squared values of 0.544 for customer satisfaction and 0.576 for word of mouth demonstrate that the model has a strong explanatory power for the dependent variables. The model fit indices also indicate a good fit, with CFI = 0.973, TLI = 0.969, RMSEA = 0.046, and SRMR = 0.044. The study concludes that enhancing customer experience significantly increases satisfaction, which in turn encourages customers to recommend Srivijava Coffee to others. Therefore, it is recommended that management continues to strengthen high-impact aspects of experiential marketing, such as service quality, store atmosphere, and emotional interaction with customers.
THE INFLUENCE OF DIGITAL MARKETING CAPABILITY AND BEHAVIORAL CUSTOMER RELATIONSHIP MANAGEMENT ON INCREASING SALES OF MSMEs: EMPIRICAL STUDY IN SURAKARTA CITY Syihabuddin, Muhammad; Wulandari, Astuti
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 8 No. 1 (2025): JTIMB | Juni 2025
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

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Abstract

This study aims to analyze the influence of Digital Marketing Capability and Behavioral Customer Relationship Management (BCRM) on the sales performance of Micro, Small, and Medium Enterprises (MSMEs) in Surakarta, Indonesia. The research is motivated by the increasing need for MSMEs to adapt to digital transformation and to understand customer behavior in order to remain competitive. A quantitative approach was employed using survey data from 150 MSME owners, and the data were analyzed using multiple linear regression. The results show that both Digital Marketing Capability and Behavioral CRM have a positive and significant effect on sales improvement. Behavioral CRM has a stronger influence compared to Digital Marketing Capability, indicating that marketing strategies based on customer behavioral insights yield better performance outcomes. These findings are consistent with the Resource-Based View and Relationship Marketing Theory, and support previous studies emphasizing the importance of technology integration and customer relationship strategies. The managerial implication is that MSMEs should enhance their digital marketing capabilities and develop CRM systems that effectively utilize customer behavioral data. The study is limited to a specific geographic area and uses cross-sectional data; thus, future research is encouraged to adopt longitudinal designs and expand the study scope.

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