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Business Management
Published by Lembaga Penelitian dan Pendidikan Mandala
ISSN : 28288203     EISSN : 28287606     DOI : http://dx.doi.org/10.58258/bisnis.v1i2.3273
Core Subject : Science,
Decision Sciences, Operations Research & Management
Jurnal Manajemen Bisnis diterbitkan oleh Lembaga Penelitian dan Pendidikan (LPP) Mandala. Artikel berupa tulisan yang diterbitkan versi cetak dan online secara berkala pada bulan Februari dan Agustus di bidang Ilmu Manajemen dan Bisnis. Penerbitan ini memuat tulisan bersifat ilmiah dalam bentuk hasil penelitian, kajian teori dan aplikasi teori, gagasan konseptual, resensi buku baru, Bibliografi dan tulisan dari Akademisi maupun Praktisi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 190 Documents
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Evaluation of Regional Government Financial Performance through a Financial Ratio Approach: An Empirical Study in Jayawijaya Regency 2013–2023 Busiara, Abraham; Iek, Mesak; Hutajulu, Halomoan
Business Management Vol 4, No 3 (2025): Business Management Agustus
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i3.8907

Abstract

This study analyzes the financial performance of the Jayawijaya Regency Government from 2013 to 2023 using key financial ratios: autonomy, effectiveness, growth, and efficiency. The research employs a mixed-method approach, combining quantitative analysis of budget realization data with qualitative insights from key informants. The results show that while the effectiveness of locally generated revenue (PAD) was high averaging 166.38% the autonomy ratio remained critically low at 6.44%, reflecting substantial dependence on central transfers. Growth in revenue and expenditure was also suboptimal, falling below 30%, while efficiency ratios hovered around 99%, indicating limited fiscal flexibility. Strategic responses identified include digital tax reform, diversification of PAD sources, and creation of local enterprises. Despite promising policy directions, structural limitations such as geographic isolation and administrative capacity remain major obstacles. The study concludes that sustainable fiscal management in special autonomy regions requires not only technical effectiveness but also systemic reforms in institutional governance and local economic empowerment. The findings offer a valuable reference for policymakers seeking to enhance regional financial resilience in Indonesia's decentralized governance framework.
The Effect of Service Quality, Information Quality and System Quality on Compliance Taxpayer(Study on Taxpayers at the BPKAD of Karangasem Regency) Alvian, Diki Alvian
Business Management Vol 4, No 3 (2025): Business Management Agustus
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i3.9213

Abstract

Taxpayer compliance remains a serious challenge in regional tax management, particularly in Karangasem Regency, which has experienced high levels of tax arrears during the 2021–2023 period. This study aims to empirically examine the influence of service quality, information quality, and system quality on taxpayer compliance. The research object includes all active regional taxpayers registered at the Regional Financial and Asset Management Agency (BPKAD) of Karangasem Regency. A total of 100 respondents were selected using purposive sampling based on specific respondent criteria. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS version 25. The results indicate that service quality, information quality, and system quality have a positive influence on taxpayer compliance. These findings suggest a unidirectional relationship, where improvements in service quality, clarity of information, and the reliability of administrative systems lead to increased levels of taxpayer compliance. This study has limitations in terms of the number of variables examined and the dominance of respondents from land and building tax (PBB-P2), so the results do not fully represent the diversity of influencing factors and types of regional taxes.
Systematic Literature Review (SLR): The Influence of Digital Literacy and Entrepreneurship Education on Interest in Digital Entrepreneurship Ali, Himatul Fitria; Kamalia, Putri Ulfa
Business Management Vol 4, No 3 (2025): Business Management Agustus
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i3.9132

Abstract

Low interest in digital entrepreneurship has become a serious problem amidst increasing competition in the workplace and an imbalance between workforce growth and job availability. This condition contributes to rising unemployment, especially among the younger generation. This study aims to examine the influence of digital literacy and entrepreneurship education on interest in digital entrepreneurship using a Systematic Literature Review (SLR) approach. The selection of digital literacy variables is based on the importance of an individual's ability to access, understand, and utilize digital technology as a foundation for running a digital-based business. Meanwhile, entrepreneurship education was chosen because of its crucial role in shaping entrepreneurial attitudes, knowledge, and skills that encourage individuals to start and develop businesses. Through a systematic review of various previous studies, this study is expected to provide a comprehensive overview of the strategic role of these two variables in increasing interest in digital entrepreneurship in the current era of digital transformation.
The Effect of Economic Conditions, Family Environment and Self-Efficacy on Entrepreneurial Interests of Economics Department Students at Mataram University Putra, Iwan; Maryam, St.
Business Management Vol 4, No 3 (2025): Business Management Agustus
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i3.9020

Abstract

This study aims to determine the influence of economic conditions, family environment, and self-efficacy on entrepreneurial interest among students of the Economics Department at the University of Mataram. The research employs a quantitative approach using multiple linear regression analysis. A total of 50 students were selected through proportional stratified random sampling. Data were collected using a Likert-scale questionnaire and analyzed with SPSS software. The results indicate that both simultaneously and partially, all three independent variables—economic conditions, family environment, and self-efficacy—have a positive and significant effect on entrepreneurial interest. The R² value of 0.559 shows that 55.9% of the variation in entrepreneurial interest can be explained by these variables. These findings suggest that a combination of external support and personal confidence plays a crucial role in fostering students' entrepreneurial motivation. 
An Analysis of PT.X (Yogyakarta)'s Development Cycle Based on Adizes and Galbraith's Theories Nugroho, Andreas Fajar
Business Management Vol 4, No 3 (2025): Business Management Agustus
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i3.9248

Abstract

E-commerce is a business strategy that promotes products and services through digital marketing platforms, one of which is PT.X. PT.X operates in multiple countries, including Indonesia, specifically in Yogyakarta. The Yogyakarta branch of PT.X consistently meets its annual targets and tends to express satisfaction with these achievements, often overlooking the crucial role of employee efficiency in reaching these goals. This study aims to explore the background and organizational culture of PT.X, assess its developmental stage based on the models of Adizes and Galbraith, and examine the challenges and strategies needed to sustain its current development stage. The organizational culture of PT.X (Yogyakarta) has been analyzed using the Organizational Culture Assessment Instrument (OCAI), revealing that the most significant desired cultural change is a reduction in Hierarchy culture by 7.50 points and a notable increase in Adhocracy culture by 6.83 points. According to Ichak Adizes, PT.X is currently in the 'Stable Organization' phase of its development cycle. Meanwhile, Jay Galbraith’s Star Model suggests that PT.X (Yogyakarta) could undergo significant transformation by focusing on the areas of organizational structure and human resources—particularly addressing the issue of high employee turnover. Based on Adizes' (2014) model, PT.X (Yogyakarta) has reached the stability stage in its organizational life cycle. At this point, it is crucial to pay attention to potential factors that may lead to stagnation or organizational decline. As Galbraith (2014) emphasizes, sustaining organizational development requires addressing existing constraints—such as those currently faced by PT.X (Yogyakarta).
The Effect of Work Competency, Non-Physical Work Environment, And Work Motivation on the performance of ASN Employees in the Civil Servant Police Unit of Bandung District Ritmasari, Kusriani Agnes; Saputro, Arie Hendra
Business Management Vol 4, No 3 (2025): Business Management Agustus
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i3.9183

Abstract

This study aims to analyze the effect of job competence, non-physical work environment, and work motivation on the performance of Civil Servants (ASN) at the Civil Service Police Unit (Satpol PP) of Bandung Regency. The research employed a quantitative approach with descriptive and verification methods. Data were collected through questionnaires distributed to the entire population of ASN, totaling 44 individuals (total sampling). The results of the validity and reliability tests indicated that all research instruments were valid and reliable. Multiple linear regression analysis was used to test the hypotheses. The t-test results revealed that job competence, non-physical work environment, and work motivation each have a positive and significant influence on employee performance. The F-test results showed that the three variables simultaneously have a significant effect on employee performance. These findings highlight the importance of improving competence, creating a supportive work environment, and strengthening work motivation to optimize civil servant performance.
The Influence of Financial Literacy and Financial Inclusion on the Performance of MSMEs in Dompu Yusuf, Moh; Mulyati, Mulyati; Mauzu, Fahrul
Business Management Vol 4, No 3 (2025): Business Management Agustus
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i3.9315

Abstract

This study aims to analyze the influence of Financial Literacy and Financial Inclusion on the Performance of Micro, Small, and Medium Enterprises (MSMEs) in Dompu Regency. MSMEs are a vital sector in the regional economy, and their performance is affected by the ability to manage finances and access formal financial services. This research adopts a quantitative approach using multiple linear regression analysis. Data were collected from 91 MSME actors through questionnaires and analyzed using SPSS. The results show that Financial Literacy (X1) and Financial Inclusion (X2) have both simultaneous and partial positive and significant effects on MSME Performance (Y). The F-test significance value is 0.000, and the t-tests for variables X1 and X2 also show significance values of 0.000. The coefficient of determination (R²) is 0.671, indicating that 67.1% of the variation in MSME Performance can be explained by the two independent variables. These findings highlight the importance of enhancing financial understanding and access to financial services to improve business growth among MSMEs.
Employee Perceptions of Work-Life Balance and Its Implications for Decision-Making and Performance: A Study at PT Roti Dewi Bandung in Mbawi Village, Dompu Regency Kurniati, Sri; Ramadhan, Muh. Syahru; Rubiyanti, Desi
Business Management Vol 4, No 3 (2025): Business Management Agustus
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i3.9393

Abstract

This study aims to explore employees’ perceptions of work-life balance and its implications for decision-making and performance at PT Roti Dewi Bandung. The research employed a descriptive qualitative approach using semi-structured interviews with three key informants. The results indicate that work-life balance is not yet optimal due to high workloads, long working hours, and limited flexibility. This imbalance negatively affects decision-making leading to hasty and unfocused actions and decreases performance due to fatigue and emotional strain. Although the company provides support such as leave flexibility, it is insufficient to ensure a holistic balance. This study contributes to understanding work-life dynamics in small rural enterprises and suggests more humane and adaptive workplace policy reforms.
The Effect of Production and Sales Costs on Net Profit (Study of Pharmaceutical Companies Listed on the Indonesia Stock Exchange for the Period 2013-2021) Ainunnisa, Rarassatika; Noor, Julfan Herliansyah; Arifin, Farid
Business Management Vol 4, No 3 (2025): Business Management Agustus
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i3.9377

Abstract

This research aims to determine the effect of production and sales costs on net   profit.   The   object   of   this   study   is   the   annual   financial   statements   of pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2021 period which were recorded by 10 companies, but only 9 companies (81 financial statements) were used as samples based on criteria that had been planned and made by researchers. The research method used in this study is a descriptive and verifiable method with quantitative approach. The analytical tools used are multiple linear regression and coefficient of determination, to test a hypothesis, namely by using the T test and the F test. Then, the data processing process of this study used the IBM SPSS Statistic 16 Program. The results of the study showed in the T test that there is a partial influence between production costs on net profit and there is an influence between sales and net profit. Based on the results of the F test simultaneously variableproduction and sales costs affect net profit.
The Influence of Professionalism and Auditor Competency Towards Quality Audit Internal (Study on the Department of Housing, Residential Areas and Land Affairs Bandung Regency) Noor, Julfan Herliansyah; Ainunnisa, Rarassatika; Arifin, Farid
Business Management Vol 4, No 3 (2025): Business Management Agustus
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i3.9378

Abstract

This Jurnal entitled "The Influence of Auditor Professionalism and Competence on the Quality of Internal Audit Studies at the Department of Housing, Residential Areas and Land Affairs of Bandung Regency" This research is a quantitative study, which aims to determine: 1) the influence of auditor professionalism on internal audit quality, 2) the influence of auditor competence on internal audit quality, and 3) the influence of audit quality on internal audit quality. The sampling technique used was distributing questionnaires with a total of 30 respondents.Tests carried out in this study included validity tests, reliability tests, classic assumption tests (normality test, heteroscedasticity test and, multicollinearity test), simple linear regression, coefficient of determination test and t test which were processed using SPSS (Statistical Product and Service Solutions) software. ) for Windows version 19. The results of this study indicate that 1) there is an influence of auditor professionalism on internal audit quality. 2) there is an effect of auditor competence on internal audit quality. 3) there is an effect of audit quality on internal audit quality.

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