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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
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB)
ISSN : 26549972     EISSN : 26569450     DOI : https://doi.org/10.35974/jtimb.v5i1
Core Subject : Economy, Social,
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.
Articles 98 Documents
THE IMPACT OF WORKLOAD, STRESS MANAGEMENT, AND WORK-LIFE BALANCE ON EMPLOYEE PRODUCTIVITY AT ADVENT HOSPITAL MEDAN Siregar, Dorkas Rama Widya; Panggabean, Toman; Winarto
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 8 No. 1 (2025): JTIMB | Juni 2025
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the impact of workload, stress management, and work-life balance on employee productivity at Rumah Sakit Advent Medan. The research employs a descriptive quantitative approach with a sample size of 81 respondents. Based on the t-test hypothesis results, it is concluded that workload has a significant impact on productivity, with a tvalue (-2.786) < ttable (1.292) and a significance value of 0.007 < 0.10. Stress management significantly influences productivity, with a tvalue (4.801) > ttable (1.292) and a significance value of 0.001 < 0.10. Additionally, work-life balance has a positive and significant effect on productivity, with a tvalue (2.520) > ttable (1.292) and a significance value of 0.014 < 0.10. The F test results indicate that workload, stress management, and work-life balance simultaneously have a significant effect on productivity, with an Fvalue (10.195) > Ftable (2.156) and a significance value of 0.001 < 0.10. Based on the coefficient of determination analysis, the adjusted R-square value is 0.256 or 25.6%, meaning that workload, stress management, and work-life balance explain 25.6% of employee productivity, while the remaining percentage is influenced by other variables or factors.
Artificial Intelligence: GEN Z Auditing Students of Universitas Advent Indonesia Sinaga, Judith Gallena; Siagian, Valentine; Chaniago, Ria
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 8 No. 1 (2025): JTIMB | Juni 2025
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study explores the relationship between Gen Z auditing students and artificial intelligence (AI), focusing on their competencies, awareness, and frequency of AI tool usage. Utilizing a qualitative research method, questionnaires were distributed to 50 auditing students at Universitas Advent Indonesia through Google Forms. The instrument was designed around four key perspectives: AI competencies, most used AI tools, level of AI awareness, and frequency of AI use in academic tasks. Respondents were selected using purposive sampling to ensure relevance, with ethical standards upheld through voluntary participation and data confidentiality. Findings reveal that while auditing students frequently use AI tools—particularly ChatGPT for tasks like communication, brainstorming, report writing, and presentation creation—their overall AI competence remains moderate, and their awareness tends to be surface-level, focusing more on tool usage than on understanding underlying principles or ethical implications. This highlights a clear gap between usage and mastery. As the future of the auditing profession becomes increasingly intertwined with AI, it is essential to enhance students’ digital literacy and critical understanding of AI’s capabilities and limitations. The study concludes that while Gen Z auditing students are technologically engaged, targeted educational interventions and curriculum development are needed to ensure their future relevance and leadership in a digitally evolving accounting profession.
THE EFFECT OF PROFITABILITY AND LEVERAGE ON FINANCIAL DISTRESS USING THE ALTMAN Z-SCORE MODEL: EVIDENCE FROM THE CONSUMER CYCLICALS SECTOR IN INDONESIA Hasanah, Ummu Sulaim; Pribadi, Muhammad Iqbal; Anshari, Rahman
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/tkvc4594

Abstract

This study aims to examine the effect of profitability and leverage on financial distress using the Altman Z-Score model in the consumer cyclicals sector in Indonesia for the 2021–2023 period. This research employs a quantitative approach with a causal-explanatory method. The population consists of 166 companies listed on the Indonesia Stock Exchange (IDX), with 101 companies selected as samples through purposive sampling based on specific criteria. The data used in this study are secondary data obtained from the companies’ financial reports. Profitability is measured by Return on Assets (ROA), leverage is measured by Debt to Equity Ratio (DER), and financial distress is measured using the Altman Z-Score. The analytical technique applied in this study is panel data regression using STATA 17 software. The results show that partially, profitability has a positive and significant effect on financial distress, while leverage has a negative and significant effect on financial distress.
THE EFFECT OF SUBSIDIARY OWNERSHIP, LEVERAGE, AND CAPITAL INTENSITY ON TAX AVOIDANCE: PROFITABILITY’S MODERATING ROLE: An empirical study of manufacturing companies listed on the IDX in 2023 Annisa, Nadia; Situmeang, Chandra
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: 10.58303/6a5e3190

Abstract

Taxes are the largest source of state revenue used to finance the national budget. Indonesia's tax ratio in 2024 was only 10.2 percent, reflecting relatively low tax revenue. This study aims to examine the effects of subsidiary ownership, leverage, and capital intensity on tax avoidance, as well as the moderating role of profitability in these relationships. The population of this study comprises 165 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2023, from which 141 samples were selected using a purposive sampling method. The research employed secondary data obtained from financial statements available on the IDX website (www.idx.co.id). The results indicate that subsidiary ownership, leverage, and capital intensity do not significantly affect tax avoidance. Furthermore, profitability does not moderate the relationship between subsidiary ownership, leverage, and capital intensity with tax avoidance.
DIGITAL FINANCIAL LITERACY, FINANCIAL STRESS, AND SCAM AWARENESS: THE MODERATING ROLE OF FINANCIAL BEHAVIOR Widjanarko, Kevin; Budiono, Christopher Bradley; Evelyn, Evelyn
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/hhgs4010

Abstract

Investment scams are everywhere. So we need to understand better what makes people notice financial risks online. The purpose of this study is to analyze the influence of Digital Financial Literacy (DFL) and Financial Stress (FS) on Awareness of Investment Scam (AoIS) in Indonesian young adults, moderated by Financial Behavior (FB). Based on the Theory of Planned Behavior (TPB) and the Stress and Coping Theory, this study explains how digital financial knowledge, financial stress, and financial behavior interact in forming awareness of digital investment scam. The research uses a quantitative associative method and involves 400 respondents aged 20–40 years who actively use social media. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results of the measurement model show good reliability and validity. The structural model shows that DFL, FS, and FB have a significant effect on AoIS. In addition, FB strengthens the influence of DFL on AoIS and reduces the influence of FS on AoIS. The findings show that higher digital financial literacy and good financial behavior increase people’s awareness of investment scams, while financial stress that is managed adaptively can also increase alertness through a problem-focused coping process.
LINKING HUMAN RESOURCE COMPETENCY TO THE PERFORMANCE OUTCOMES OF MSMEs Almas Farah Dinna Dewi; Isti Fadah; Handriyono
Jurnal Terapan Ilmu Manajemen dan Bisnis Vol 8 No 1 (2025): JTIMB | Juni 2025
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/8svgak67

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) Aditya Liliyan; Fahmi Rizka Luqmana
Jurnal Terapan Ilmu Manajemen dan Bisnis Vol 8 No 1 (2025): JTIMB | Juni 2025
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/qnj5x825

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 Muhammad Syihabuddin; Astuti Wulandari
Jurnal Terapan Ilmu Manajemen dan Bisnis Vol 8 No 1 (2025): JTIMB | Juni 2025
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/mcm7d349

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.
THE IMPACT OF WORKLOAD, STRESS MANAGEMENT, AND WORK-LIFE BALANCE ON EMPLOYEE PRODUCTIVITY AT ADVENT HOSPITAL MEDAN Dorkas Rama Widya Siregar; Toman Panggabean; Winarto
Jurnal Terapan Ilmu Manajemen dan Bisnis Vol 8 No 1 (2025): JTIMB | Juni 2025
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/7b97yb67

Abstract

This study aims to examine the impact of workload, stress management, and work-life balance on employee productivity at Rumah Sakit Advent Medan. The research employs a descriptive quantitative approach with a sample size of 81 respondents. Based on the t-test hypothesis results, it is concluded that workload has a significant impact on productivity, with a tvalue (-2.786) < ttable (1.292) and a significance value of 0.007 < 0.10. Stress management significantly influences productivity, with a tvalue (4.801) > ttable (1.292) and a significance value of 0.001 < 0.10. Additionally, work-life balance has a positive and significant effect on productivity, with a tvalue (2.520) > ttable (1.292) and a significance value of 0.014 < 0.10. The F test results indicate that workload, stress management, and work-life balance simultaneously have a significant effect on productivity, with an Fvalue (10.195) > Ftable (2.156) and a significance value of 0.001 < 0.10. Based on the coefficient of determination analysis, the adjusted R-square value is 0.256 or 25.6%, meaning that workload, stress management, and work-life balance explain 25.6% of employee productivity, while the remaining percentage is influenced by other variables or factors.
Artificial Intelligence: GEN Z Auditing Students of Universitas Advent Indonesia Judith Gallena Sinaga; Valentine Siagian; Ria Chaniago
Jurnal Terapan Ilmu Manajemen dan Bisnis Vol 8 No 1 (2025): JTIMB | Juni 2025
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/q3apr189

Abstract

This study explores the relationship between Gen Z auditing students and artificial intelligence (AI), focusing on their competencies, awareness, and frequency of AI tool usage. Utilizing a qualitative research method, questionnaires were distributed to 50 auditing students at Universitas Advent Indonesia through Google Forms. The instrument was designed around four key perspectives: AI competencies, most used AI tools, level of AI awareness, and frequency of AI use in academic tasks. Respondents were selected using purposive sampling to ensure relevance, with ethical standards upheld through voluntary participation and data confidentiality. Findings reveal that while auditing students frequently use AI tools—particularly ChatGPT for tasks like communication, brainstorming, report writing, and presentation creation—their overall AI competence remains moderate, and their awareness tends to be surface-level, focusing more on tool usage than on understanding underlying principles or ethical implications. This highlights a clear gap between usage and mastery. As the future of the auditing profession becomes increasingly intertwined with AI, it is essential to enhance students’ digital literacy and critical understanding of AI’s capabilities and limitations. The study concludes that while Gen Z auditing students are technologically engaged, targeted educational interventions and curriculum development are needed to ensure their future relevance and leadership in a digitally evolving accounting profession.

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