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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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The Effect of Earnings Management, Financial Ratios, and Corporate Governance Mechanisms on Bond Ratings Rusli, Muhammad; Firdania, Andi; Masniah, Andi
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.v5i1.10095

Abstract

Introduction: Bond ratings are key indicators of corporate credit risk and reduce information asymmetry in debt markets. In Indonesia, PT PEFINDO ratings differentiate issuers with stronger credit quality (investment grade) from riskier issuers (non-investment grade). This study examines whether earnings management, financial ratios, and corporate governance mechanisms affect bond ratings of IDX-listed issuers rated by PEFINDO.Material and Methods: This quantitative explanatory study uses secondary data from annual reports/financial statements and PEFINDO bond ratings. Using purposive sampling, 11 non-financial firms were observed for 2018–2022 (44 firm-year observations). Bond ratings were coded as a binary variable (investment grade = 1; non-investment grade = 0) and analyzed using binary logistic regression.Research Results: Most observations were investment grade (59.1%). The model fits well (Hosmer–Lemeshow Sig. = 0.907) with strong explanatory power (Nagelkerke R² = 0.795). Earnings management negatively affects the probability of achieving investment grade, while liquidity, managerial ownership, and audit quality (Big-4 proxy) positively affect it. Total asset turnover, price–earnings ratio, institutional ownership, and independent commissioners are not significant.Conclusion: Bond ratings are more closely related to reporting credibility, liquidity strength, and selected governance signals than to market-based and activity ratios in this sample. Issuers should enhance reporting quality, liquidity management, and audit/governance credibility to support higher bond ratings; future studies should expand samples, periods, and include additional credit-risk controls and alternative rating models.
Economic Empowerment of Female-Headed Households Through Baznas Productive Zakat Program In North Lombok Regency Mahfuz, Muhammad; Anam, Ahmad Gautsul; Putri, Suci Ramadhani
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.v5i1.10370

Abstract

This study explores the implementation of productive zakat programs by the National Amil Zakat Agency (BAZNAS) in empowering the economy of female-headed households in North Lombok Regency. Female-headed households face significant economic challenges due to limited access to capital, markets, and technology. The BAZNAS productive zakat program aims to provide sustainable economic empowerment through the distribution of MSME carts to 261 beneficiaries. This qualitative research employs a case study approach with data collection techniques including in-depth interviews and participatory observation. Research informants include female-headed household beneficiaries, BAZNAS program managers, facilitators, community leaders, as well as family members and neighbors. Data analysis was conducted using a thematic approach. Research findings indicate that the productive zakat program makes a positive contribution to increasing income and economic independence of female-headed households. However, several constraints were identified in program implementation, including limited continuous mentoring and restricted market access. BPS 2024 data shows that 10.75% of households in North Lombok are headed by women, with a female labor force participation rate of 69.91%. This study recommends program optimization through strengthening mentoring, expanding marketing networks, and developing specific programs responsive to the needs of female-headed households.
The Influence of Operational Management and Marketing Strategy on the Profitability of K-24 Geliting Pharmacy in Maumere Sukma, Firandicha Prawira; Hidayat, Dasrun; Veranita, Mira
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.v5i1.10299

Abstract

Profitability is an important indicator of the success and sustainability of businesses in the pharmaceutical sector, including Apotek K-24 Geliting Maumere, which operates in a competitive and dynamic business environment. Efforts to increase profitability are inseparable from the role of effective operational management and targeted marketing strategies. However, the extent to which these two factors influence profitability still requires empirical evidence. Given this background, this study uses a quantitative, survey-based approach. The sampling technique used is saturated sampling, so that all 30 employees are used as research samples. Data were obtained through questionnaires and analyzed using multiple linear regression with the help of statistical software. Hypothesis testing was carried out using a t-test to see the partial effect and an F-test to see the simultaneous effect. The results of the study indicate that operational management has a significant influence on profitability, with a calculated t-value of 1.932 and a significance value of 0.004 (p < 0.05). Marketing strategy was also proven to have a significant influence on profitability, with a calculated t-value of 2.868 and a significance value of 0.008 (p < 0.05). Furthermore, the results of the F test show a calculated F value of 9.038 with a significance of 0.001, so it can be concluded that operational management and marketing strategy simultaneously have a significant effect on the profitability of Apotek K-24 Geliting Maumere.
The Effect of Digitalization of Quick Reaction Team (TRC) Reporting in Improving Performance and Public Service in the Police Unit of Sumbawa Regency Zami, Abdurrasyid Zam; Suparman, Suparman
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.v5i1.10190

Abstract

This study aims to test and analyze the influence of the Development of Rapid Response Team (TRC) Reporting (X1), Improvement of ASN Performance (X2), on Public Service/Public Satisfaction (Y1) at the Sumbawa Regency Civil Service Police Unit. Mixed methods were used in this study with a sequential explanatory research design that combines quantitative and qualitative approaches. Then the data analysis method through Structural Equation Modeling - Partial Least Squares (SEM-PLS). The study population consisted of 168 people, consisting of 37 internal and 131 external populations. The total sample used was 118 respondents, consisting of 26 respondents from internal ASN/TRC and 92 respondents from locations that had received TRC services, with the sampling technique using purposive sampling and accidental sampling. Primary data were collected through questionnaires that had been tested for validity and reliability, so that the instruments used were feasible and reliable. The results of the study indicate that the development of TRC reporting has a positive effect on improving ASN performance with a coefficient value of (path coefficient = 0.639; t-statistic = 8.970; p < 0.001). Development of TRC Reporting (X1) Has a Significant Effect on Public Service (Y2). A positive and significant effect was also found between the development of TRC reporting and the quality of public service, with a path coefficient of 0.731 (t-statistic = 13.282; p < 0.001). The Y2 variable, which includes public satisfaction, perceived effectiveness, accessibility, and quality of solutions, has an R-square of 0.534, indicating that 53.4% of the variation in public service can be explained by the development of TRC reporting. Thus, this study concludes that the Development of Rapid Response Team (TRC) Reporting (X1) and Improvement of ASN Performance (X2) simultaneously have a positive and significant effect on Public Service/Public Satisfaction (Y1) in the Sumbawa Regency Civil Service Police Unit.
The Influence of Online Advertising on Sales in the Marketplace Pereira, Lucas
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.v5i1.10375

Abstract

This study aims to analyze the influence of online advertising on marketplace sales. The approach used in this study is a quantitative approach with an explanatory research type. The population in this study was business actors who actively use advertising features on marketplace platforms, with a purposive sampling technique. Data were collected through questionnaires and sales report documentation, then analyzed using simple linear regression, t-test, and coefficient of determination. The results show that online advertising has a positive and significant effect on marketplace sales. This is evidenced by a significance value smaller than 0.05 and a positive regression coefficient value. In addition, the effectiveness of online advertising is also reflected in increased impressions, click-through rates (CTR), and sales conversion rates. This study concludes that optimizing digital advertising strategies can improve sales performance sustainably if supported by product quality, competitive prices, and good service.
The Effect of Training and Motivational Sessions on Sales Performance of Multi-Level Marketing Distributors Yunandar, Erwin S.A.; Mulyani, Sri; Fa’uzobihi, Fa’uzobihi
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.v5i1.10340

Abstract

This study aims to analyze the effect of training and motivational sessions on the sales performance of Fohoway distributors. Distributor performance is a key factor in the success of network-based marketing systems (MLM), which rely heavily on individual capabilities in selling products, building relationships, and maintaining performance consistency. This research employed a quantitative approach with an associative research design. Data were collected through questionnaires distributed to Fohoway distributors who had participated in the Core Training Camp program and motivational sessions. Data analysis techniques included validity and reliability tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination using statistical software. The results indicate that both training and motivational sessions have a positive and significant effect on the sales performance of Fohoway distributors, both partially and simultaneously. These findings provide practical implications for Fohoway management in designing more targeted training and motivational programs to improve distributor performance.
Exploring the Impact of Global Economic Factors on Corporate Income Tax: Evidence from OECD Countries Utama, Muhammad Budi; Kurniawan, Panji Rizki
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.v5i1.10250

Abstract

Corporate income tax is a cornerstone of fiscal policy, with far-reaching implications for economic development and business operations. As governments seek to fund public expenditures and achieve socio-economic goals, the design and implementation of corporate tax regimes are at the center of government policy agendas. On the other hand, companies navigate tax considerations when making decisions in terms of investing, managing operations, and optimizing financial performance. This study aims to examine the factors that affect corporate tax revenue in OECD countries from 2006-2021 using a quantitative approach and the Generalized Method of Moments (GMM) method. As for the findings in this study, foreign direct investment has no effect on corporate tax revenue. Manufacturing value added and trade openness have a positive influence on corporate tax revenue.
Implementation of Value Added Tax Policy for Micro, Small, and Medium Enterprises in Indonesia Noviyanto, Aldy
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.v5i1.10175

Abstract

This study aims to analyze the implementation of Value Added Tax (VAT) policy on Micro, Small and Medium Enterprises (MSMEs) actors in Indonesia and its impact on tax compliance and business sustainability. The VAT policy implemented by the government has significant implications for the MSME sector which is the backbone of the national economy. The research method used is a qualitative method with a normative juridical approach supported by empirical data from various sources. The results showed that the implementation of VAT policy on MSMEs still faces various obstacles, both in terms of taxpayer understanding, tax administration systems, and supervision from tax authorities. The level of MSME tax compliance is still relatively low due to the complexity of regulations, high administrative burden, and lack of effective socialization. This study also found that VAT policy impacts the cost structure of MSMEs which can affect their competitiveness in the market. The conclusion of this study is the need for MSME-friendly VAT policy reforms with simplified procedures, increased socialization, and strengthening information technology-based supervision systems to improve tax compliance without hindering the growth of the MSME sector.
Overconfidence and Trading Decisions of Novice Investors: A Mediation Analysis of Risk Propensity and the Moderating Role of Financial Literacy Laega, Eureka Try Zarazwanty R.; Rizky, Alifia Ainun; Fattah, Arsianita Nur; Zulfahmi, Zulfahmi; Febisatria, Andhi
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.v5i1.10388

Abstract

This study investigates the psychological mechanisms underlying trading decisions among novice investors in Indonesia. Drawing upon behavioral finance and Prospect Theory, the research examines the effect of overconfidence on trading decisions, incorporating risk propensity as a mediating variable and financial literacy as a moderating variable. A quantitative explanatory approach was employed using primary data collected through an online survey of 220 novice investors with less than two years of investment experience. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test both direct and indirect relationships. The findings reveal that overconfidence has a positive and significant effect on trading decisions. Overconfidence also significantly increases risk propensity, which in turn positively influences trading decisions, indicating partial mediation. Furthermore, financial literacy weakens the positive relationship between overconfidence and trading decisions, suggesting that higher financial knowledge functions as a partial buffer against cognitive bias. This study contributes to the behavioral finance literature by clarifying how cognitive bias translates into actual trading behavior within an emerging market context. The results highlight the importance of strengthening financial literacy and behavioral awareness to improve the quality of investment decision-making among retail investors.
Financial Performance Analysis of Universitas Siliwangi Using Ratio and Trend Evaluation for Fiscal Years 2023–2024 Magdalena, Maria Christine; Tjia, Christina; Dwikristanto, Yanuard Putro
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.v5i1.10409

Abstract

This study aims to analyze the financial performance of Universitas Siliwangi, a public university operating under the Public Service Agency (BLU) framework, by employing financial ratio analysis and trend evaluation for the fiscal years 2023–2024. The analysis is based on the university’s statement of financial position, statement of activities, and cash flow statement to assess liquidity, operational efficiency, funding structure, and overall financial sustainability. The findings indicate that Universitas Siliwangi demonstrates a strong liquidity position, reflected in a substantial increase in current assets and liquidity ratios throughout 2024. Operational efficiency also improved as evidenced by reduced total expenses and a higher allocation of funds toward core educational service programs. Despite decreases in revenue and operational surplus due to shifts in funding dynamics, the university remains in a financially healthy condition. These results suggest that the financial management of Universitas Siliwangi has been effective; however, further optimization through diversified revenue streams and strategic long-term investment is essential to strengthen future financial sustainability.

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