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Contact Name
Noni Antika
Contact Email
lpp.mandala@gmail.com
Phone
+6281328591216
Journal Mail Official
lpp.mandala@gmail.com
Editorial Address
Perum Elit Kota Mataram Asri Blok O No. 35. Jempong Baru, Sekarbela, Kota Mataram. NTB
Location
Kota mataram,
Nusa tenggara barat
INDONESIA
Business Management
Core Subject : Science,
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.
Articles 190 Documents
Optimizing Village Financial Management: A Study of the Implementation of SAK ETAP at BUMDesa Santong Jaya, Santong Village, Kayangan District, North Lombok Regency Mahfuz, Muhammad; Harianto, Tedi
Business Management Vol 4, No 4 (2025): Business Management November
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i4.9786

Abstract

This study aims to analyze the implementation of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in the financial management of the Santong Jaya Village-Owned Enterprise (BUMDesa Santong Jaya) in Santong Village, Kayangan District, North Lombok Regency. The research method used is a descriptive qualitative case study approach. Data were collected through in-depth interviews with the BUMDesa director, treasurer, business unit managers, and village government, as well as observation and documentation of financial reports. The study's results indicate that SAK ETAP implementation in BUMDesa Santong Jaya is still not optimal. The financial reports presented are not complete according to SAK ETAP standards, which require a balance sheet, income statement, statement of changes in equity, cash flow statement, and notes to the financial statements. The main obstacles include limited human resource competency in the field of accounting, a recording system that is not fully digital, and minimal ongoing training. This study recommends increasing the capacity of BUMDesa's human resources through SAK ETAP-based accounting training, development of a digital financial recording system, preparation of standardized financial SOPs, and ongoing mentoring from the local government or academics. Optimal implementation of SAK ETAP will increase transparency, accountability, and the quality of BUMDesa's financial information as a basis for strategic decisionmaking
Legal Basis for the Use of Electronic Media as a Means of Transaction in Indonesia Muhammad, Ade Sultan; Suparidho, Febrihadi
Business Management Vol 4, No 4 (2025): Business Management November
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i4.9722

Abstract

As a developing country, particularly in the fields of science and technology, it is undeniable that the existence of information technology, in this case various electronic media, has become the basis for people to conduct various transactions in order to fulfill all basic needs and certain desires, such as purchasing equipment and even vehicles. In Indonesia, there are various regulations governing transactions carried out electronically, although some of them do not directly regulate the implementation of electronic transactions.
The Effect of NPF, BOPO, and FDR on the Profitability (ROA) of Bank NTB Syariah Atkiyan, Fahrul Hudatil
Business Management Vol 4, No 4 (2025): Business Management November
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i4.9759

Abstract

Islamic banking plays an important role in promoting national economic development, particularly through fund collection and financing activities based on Islamic principles. In promoting sound economic development, Islamic banking must certainly increase its profitability. This study attempts to examine the factors that influence the profitability of Islamic banks, more specifically Bank NTB Syariah, which is the focus of this study. The results of this study found that NPF and Bopo did not have a significant effect on the profitability (ROA) of Bank NTB Syariah. However, the BOPO variable did have an effect on ROA, albeit a negative one.
Implementasi Pemasaran Produk Berbasis Digital Pada Media Sosial Safitri, Reni Silvia Yuli
Business Management Vol 4, No 4 (2025): Business Management November
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i4.9808

Abstract

Digital-Based Product Marketing on Social Media is one of the steps taken to reach a broad target market. This study aims to determine the marketing process or actions taken by trading businesses in marketing their products on social media, this type of research is qualitative, the study was conducted in Teniga Village, North Lombok, the data collection technique was through interviews. The results of this study indicate that by carrying out product marketing actions or processes on social media makes it easier for business actors to market their products easily and with a broad target market, so that with social media business actors can improve the standard of quality of life, close the potential digital divide and of course improve the economy in the environment in Teniga Village.
Measuring the Sensitivity of the Composite Stock Price Index to Macroeconomic Shocks in Indonesia: Short- and Long-Term Analysis with the ARDL Model Suprianto, Suprianto
Business Management Vol 4, No 4 (2025): Business Management November
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i4.9723

Abstract

This study aims to examine the sensitivity of Indonesia’s Composite Stock Price Index (CSPI) to macroeconomic shocks using the Autoregressive Distributed Lag (ARDL) model. By incorporating key macroeconomic variables such as inflation, interest rates, exchange rates, and industrial production, this research analyzes how short-term fluctuations and long-term equilibrium relationships influence stock market dynamics. The ARDL approach is employed due to its flexibility in estimating relationships among variables with mixed orders of integration. The empirical results reveal that macroeconomic shocks exert significant yet varying impacts on the CSPI in both the short and long run. In the short term, exchange rate volatility and interest rate adjustments show the strongest immediate influence on stock price movements. Conversely, in the long-term horizon, inflation and industrial production emerge as dominant determinants, indicating deeper structural linkages between macroeconomic fundamentals and market performance. The findings underscore the importance of stable macroeconomic conditions in sustaining stock market resilience. Furthermore, the study highlights the CSPI’s asymmetric responsiveness to positive and negative macroeconomic shocks, suggesting that investor sentiment and market expectations play a crucial role in shaping stock price reactions. These insights are essential for policymakers in designing macroeconomic policies that foster market stability, as well as for investors in formulating strategies that anticipate market responses to changing economic conditions. Overall, the analysis contributes to a more comprehensive understanding of the dynamic interactions between Indonesia’s stock market and its macroeconomic environment. By demonstrating the usefulness of the ARDL framework, the study provides valuable empirical evidence for academics, policymakers, and market participants seeking to assess and manage risks associated with macroeconomic fluctuations.
Patient Perceptions of Service Quality at dr. Charles P.J. Suoth Lanud Sam Ratulangi Hospital Using the Importance Performance Analysis (IPA) Method Syahwildan, Mhd.; Rohendi, A; Rahim, Agus Hadian
Business Management Vol 5, No 1 (2026): Business Management Februari
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v5i1.10382

Abstract

This study examined patient perceptions of service quality at dr. Charles P.J. Suoth Lanud Sam Ratulangi Hospital using the Importance Performance Analysis (IPA) method integrated with Servqual. A qualitative descriptive research design was employed, involving 38 inpatients selected through double sampling. Five service quality dimensions were evaluated: Tangibles, Reliability, Responsiveness, Safety, and Empathy. Servqual analysis revealed that negative gap values predominated across 19 of 27 attributes, with the Empathy dimension recording the largest mean gap (−0.25). IPA quadrant mapping identified six attributes requiring immediate improvement, four to be maintained, five of low priority, and twelve exceeding patient expectations. Improvement strategies are recommended in three domains: physical facility expansion, staff communication training, and service timeliness enforcement. The findings underscore the centrality of interpersonal dimensions—particularly Empathy and Responsiveness—in shaping overall patient satisfaction in military hospital settings.
Determination of Patient Satisfaction Through Marketing Strategy and Quality Doctor Services (Study at K-24 Geliting Pharmacy, Maumere) Sukma, Findwicha Kharisma; H. Purwadhi, H. Purwadhi; Rachman, Arif
Business Management Vol 5, No 1 (2026): Business Management Februari
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v5i1.10300

Abstract

Patient satisfaction is a key indicator in assessing the quality of healthcare services, including in pharmaceutical service facilities such as Apotek K-24 Geliting Maumere. In the context of increasing competition in healthcare services, marketing strategies and the quality of doctor services are two crucial aspects that can influence patient satisfaction levels. This study aims to analyze the influence of marketing strategies and doctor service quality on patient satisfaction, both partially and simultaneously. The research method used is a quantitative approach with multiple linear regression analysis. Data were collected through distributing questionnaires to patients using services at Apotek K-24 Geliting Maumere, then processed to test the hypothesis through t-tests and F-tests. The results of the study found that marketing strategies have a significant influence on patient satisfaction at Apotek K-24 Geliting Maumere. The more effective the promotion, information delivery, and approach to patients, the higher the level of satisfaction with pharmacy services. In addition, the quality of doctor services also proved to have a significant influence. Communication skills, examination accuracy, friendliness, and professionalism of doctors directly contribute to increased patient satisfaction. Further findings indicate that marketing strategies and doctor service quality simultaneously have a strong influence on patient satisfaction. A pharmacy's success in building satisfaction is determined not only by marketing efforts, but also by the quality of doctor services that create a positive patient experience. The synergy between the two increases trust, strengthens loyalty, and emphasizes that patient satisfaction requires an integrated approach that encompasses promotion, information, and quality direct interaction
Calculation of Production Cost in Determining the Selling Price in Bang Halim's Tofu Business Pipin, Pipin; Idrus, Muhammad; Hamzah, Hajrah
Business Management Vol 5, No 1 (2026): Business Management Februari
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v5i1.10207

Abstract

This study analyzes the calculation of the cost of goods manufactured (COGM) in determining the selling price of Bang Halim’s tofu business and identifies the supporting and inhibiting factors affecting this calculation. Data were collected through observation, interviews, and document analysis. One production run produces one talang containing 300 pieces (1 × 1.2 meters), using 5 kg of soybeans costing Rp50,000 and five workers paid Rp50,000 each per production run. Based on Bang Halim’s calculation, the COGM is Rp333.34 per piece, Rp100,002 per production run, and Rp45,000,900 per month. Using the full costing method, which includes raw material costs, direct labor costs, and factory overhead costs of Rp1,209,250, the calculated COGM is Rp4,030 per piece, Rp1,209,000 per production run, and Rp544,050,000 for November 2024. Bang Halim set the selling price at Rp500 per piece and Rp150,000 per talang, while the cost-plus pricing method with a 20% profit margin (Rp806) resulted in a selling price of Rp4,836 per piece, Rp1,450,800 per production run, and Rp652,860,000 per month with a profit margin of Rp108,810,000. The main supporting factor is the high quality of raw materials, while the inhibiting factor is limited knowledge of cost components, leading to inaccuracies in determining the cost of goods manufactured.
Economic Management of Cooperative-Based Islamic Boarding School in North Lombok Regency Mahfuz, Muhammad
Business Management Vol 5, No 1 (2026): Business Management Februari
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v5i1.10384

Abstract

This study examines the management of Islamic boarding school economics based on cooperatives in North Lombok Regency as an effort to realize economic independence of Islamic boarding schools. The research objectives are to analyze the cooperative-based pesantren economic management model, identify the role of cooperatives in supporting pesantren economic independence, determine supporting and inhibiting factors, and assess the impact of cooperative management on students and surrounding communities. The research uses a descriptive qualitative approach with data collection techniques through in-depth interviews, field observations, and documentation. Research subjects include pesantren administrators, cooperative managers, students, and surrounding communities. The results show that the management of pesantren economy through cooperatives is carried out by implementing management functions including planning, organizing, implementing, and controlling. Pesantren cooperatives play a strategic role in providing business capital, developing productive business units, and empowering the economy of students and communities. Supporting factors include the commitment of pesantren leaders, active participation of students, and community support. While inhibiting factors include limited human resources, lack of capital, and modern management challenges. Positive impacts include improved student welfare, job creation, and strengthened economy of communities around the pesantren.
Educational Strategies in Zakat Fundraising at BAZNAS North Lombok Regency Arifin, Ernaldo Fikrul; Shabran, M. Zainuddin
Business Management Vol 5, No 1 (2026): Business Management Februari
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v5i1.9902

Abstract

This study aims to describe the educational strategies used by the National Zakat Agency (BAZNAS) of North Lombok Regency to increase zakat socialization funding through educational and awareness approaches. This study found that BAZNAS' educational strategies include direct outreach in mosques and religious study groups, the use of social media and digital channels, and seasonal campaigns based on religious momentum. This approach has proven effective in increasing the understanding and participation of the Muslim community in paying zakat formally through official institutions. This study used a qualitative descriptive method with interview, observation, and documentation techniques. The results show that educational strategies play a significant role in building collective awareness, increasing public trust, and strengthening BAZNAS' legitimacy as a professional and trustworthy zakat management institution.