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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 85 Documents

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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

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

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

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

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

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.

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Valentine Siagian

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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

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