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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 230 Documents
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Pengaruh Kecukupan Modal Dan Risiko Kredit Terhadap Profitabilitas Dengan Cadangan Kerugian Penurunan Nilai Sebagai Variabel Moderasi Pada Sektor Perbankan di Indonesia Pasca Penerapan PSAK 71 Septiya Vemila Putri; Achmad Fauzi; Wahyu Lestari
Business Management Vol. 5 No. 2 (2026): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v5i2.10626

Abstract

This study examines and analyzes the allowance for impairment losses as a moderating effect of the capital adequacy ratio and non-performing loans on profitability in the banking sector in Indonesia after the implementation of PSAK 71. Data collection in this study comes from the Financial Services Authority (OJK). The population in this study is national private conventional general banking companies registered with the OJK in 2021 - 2024. The sample in this study was 164 data selected through a purposive sampling method. This study uses a panel data regression analysis technique processed using the EViews 11 application with the selected regression model being a random effect model. The results of the study indicate that (1) capital adequacy does not affect profitability, (2) credit risk affects profitability, (3) partially the capital adequacy ratio and non-performing loans affect profitability, (4) the allowance for impairment losses is able to moderate the effect of the capital adequacy ratio on profitability and (5) the allowance for impairment losses is able to moderate the effect of non-performing loans on profitability. This study clarifies that the allowance for impairment losses after the implementation of PSAK 71 is able to moderate the influence of capital adequacy and credit risk on banking profitability.
The Influence of Management Control System Implementation and Work Motivation on Employee Performance Sultan Hidayattulloh; Gun Gunawan Rachman; Uswatun Hasanah
Business Management Vol. 5 No. 2 (2026): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v5i2.10702

Abstract

This study aims to analyze the effect This study aims to analyze the effect of management control system implementation and work motivation on employee performance at the West Java Provincial Plantation Office. The implementation of a management control system is a process of controlling organizational activities through strategic planning, performance measurement, risk evaluation, reporting and communication, monitoring and correction, as well as employee participation, while work motivation reflects the internal drive that influences employees’ enthusiasm and responsibility in carrying out their duties. Employee performance is measured based on work quality, work quantity, timeliness, effectiveness, independence, and work commitment. This study used a quantitative method with descriptive and verificative approaches by distributing questionnaires to 42 respondents. The data analysis technique used was Structural Equation Modeling-Partial Least Square (SEM-PLS) to examine the effect of independent variables on the dependent variable. The results showed that management control system implementation and work motivation had a positive and significant effect on employee performance. These findings indicate that improving management control system implementation and work motivation can support employee performance improvement in public sector organizations.
Sustaining Cooperatives through Governance, Resilience, and Innovation: A Systematic Literature Review and Future Research Agenda Yoedani Yoedani; FITRINA LESTARI
Business Management Vol. 5 No. 2 (2026): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v5i2.10617

Abstract

Cooperatives are increasingly recognized as strategic institutions for inclusive and sustainable development, particularly in emerging economies where many community-based actors face limited access to finance, markets, technology, and institutional support. Yet, cooperative sustainability research remains fragmented across sectors, theories, methods, and outcomes. This systematic literature review synthesizes how governance, resilience, and innovation shape cooperative sustainability and future research directions. Drawing on Scopus-indexed literature from 2020 to 2026, this review followed a PRISMA-informed process. From 842 initial records, 475 reports were assessed after time-period filtering, and 82 studies were included. Thematic and framework-based synthesis organized the evidence into four themes: governance and institutional capacity, resilience and adaptive capacity, innovation and sustainable business models, and sustainability outcomes. The findings show that cooperative sustainability is not an automatic result of member ownership. It emerges from the alignment of participatory governance, institutional legitimacy, social capital, risk management, financial capacity, innovation readiness, and stakeholder coordination. Governance builds accountability, trust, participation, and clarity. Resilience helps cooperatives absorb shocks and protect livelihoods amid market, climate, disease, and financial uncertainty. Innovation supports transformation through digital capability, circular economy, certification, Islamic social finance, sustainable supply chains, and business model redesign. The review also identifies tensions related to elite capture, weak accountability, facilitation dependency, gender exclusion, digital inequality, and inconsistent measurement. This review reframes cooperative sustainability as a multidimensional strategic process, not merely organizational survival. It proposes an integrated governance–resilience–innovation perspective and calls for longitudinal, comparative, multi-level, and mixed-method research to explain when, how, and under what conditions cooperatives create sustainable value.
The Influence Of Public Accountability Management Control System Implementation On Employee Performance Indriyani Permatasari; Gun Gunawan R achman
Business Management Vol. 5 No. 2 (2026): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v5i2.10704

Abstract

This study aims to examine the effect of Public Accountability and Management Control System Implementation on Employee Performance at Department of Trade and Industry of Bandung (Dinas Perdagangan dan Perindustrian Kota Bandung). The research adopts a quantitative approach, utilizing survey data collected through questionnaires from 36 respondents selected using simple random sampling, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that Public Accountability and Management Control System Implementation have a positive and significant effect on Employee Performance. The model exhibits strong explanatory power, as indicated by the coefficient of determinations (R²) of 0.758, suggesting that these variables explain a substantial proportion of employee performance. This study provides empirical evidence of the importance of Public Accountability and Management Control System Implementation in improving Employee Performance, and enhancing these aspects is expected to contribute to better organizational effectiveness and public service quality, particularly in public sector institutions.
Analisis Faktor-Faktor yang Mempengaruhi Keputusan Pembelian Kopi Keliling di Lombok: Pendekatan Theory of Planned Behavior FAHRUL HUDATIL ATKIYAN
Business Management Vol. 5 No. 2 (2026): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v5i2.10624

Abstract

The increasing development of the MSME sector has led to the emergence of new innovations from the community. The phenomenon of mobile coffee vendors is one tangible example of the increasingly modern development of MSMEs. On the island of Lombok, the growth of mobile coffee, especially in the city of Mataram, has become a widespread phenomenon. Many mobile coffee brands have emerged, with their numbers even reaching dozens of brands. The variety of mobile coffee products is the main foundation of this research. With the diversity of mobile coffee products that have emerged, this study then attempts to examine the factors that can influence consumer purchasing decisions for mobile coffee products. Using the lens of the theory of planned behavior and adding the brand image variable, the results show that there are two factors that influence consumer purchasing decisions, namely attitude and brand image.
The Influence of Content Marketing and Influencer Marketing on Consumer Purchase Interest in Mobile Iced Coffee Businesses in Dompu Regency. Rupi Rahmiati; M Ikhwan Mansyuri; Sumarni Sumarni
Business Management Vol. 5 No. 2 (2026): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/yhkc5902

Abstract

This study aims to analyze the effect of Content Marketing and Influencer Marketing on Consumer Purchase Intention in mobile iced coffee businesses in Dompu Regency. This study used a quantitative method with a sample of 86 respondents who followed the Instagram account @kopling.dompu. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS 23. The results showed that Content Marketing and Influencer Marketing had a positive and significant effect on Consumer Purchase Intention, both partially and simultaneously. The coefficient of determination (R²) value of 0.463 indicates that both independent variables were able to explain 46.3% of the effect on Consumer Purchase Intention, while the rest was influenced by other variables outside this study
The Influence of Product Quality on Purchase Interest in Halal Cosmetics Didit Darmawan; Ayu Mubarokatum Maulidah
Business Management Vol. 5 No. 2 (2026): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/my9nj757

Abstract

Cosmetics or make-up are care products used to beautify appearance or enhance body fragrance, with the procedure for their use known as makeup application. This study aims to examine the impact of product quality on interest in purchasing halal cosmetics using a qualitative approach with a literature review method. Data were collected from various academic sources discussing the relationship between product quality and consumer interest in purchasing halal cosmetics. Descriptive analysis was conducted to identify patterns of findings and draw conclusions based on relevant academic literature. The results of the study indicate that the quality of halal products significantly affects consumer purchasing interest, which is assessed not only in terms of effectiveness and durability, but also compliance with halal standards. These findings confirm that product quality is a major factor in building consumer trust, value perception, and loyalty. Therefore, manufacturers are advised to maintain consistent quality, effectiveness, and halal compliance, supported by halal regulations and certification, in order to increase competitiveness and create a competitive advantage in the market.
The Effect Of Financial Distress And Audit Report Lag On The Integrity Of Financial Statements (A Study on Banking Companies Listed on the Indonesia Stock Exchange During the 2020–2025 Period) NH Salsabiela; Nur Zeina Maya Sari; Ayi Astuti
Business Management Vol. 5 No. 2 (2026): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/1yf3z889

Abstract

This study aims to examine the effect of financial distress and audit report lag on the integrity of financial statements in banking sector companies listed on the Indonesia Stock Exchange during the 2020–2025 period. The integrity of financial statements is an important aspect in presenting financial information that is reliable, relevant, and trustworthy for users of financial statements. Financial distress conditions and audit report lag are assumed to influence the quality and integrity of a company’s financial statements. This study employed descriptive and verificative methods with a quantitative approach. The sampling technique used purposive sampling, resulting in a sample of banking companies that met the research criteria. The data used were secondary data in the form of financial statements and annual reports obtained from the official website of the Indonesia Stock Exchange and related company websites. The data analysis method used multiple linear regression analysis with the assistance of SPSS software. The results of the study indicate that financial distress has no significant effect on the integrity of financial statements. This finding suggests that a company’s financial difficulties do not directly affect the integrity of financial statements because companies are still required to prepare financial statements in accordance with accounting standards and regulatory provisions. Furthermore, audit report lag also has no significant effect on the integrity of financial statements. The length of the audit process does not necessarily reflect low integrity of financial statements, but may indicate the auditor’s level of prudence in examining the company’s financial statements. Therefore, the integrity of financial statements in the banking sector is more influenced by regulatory compliance, the quality of internal supervision, and the implementation of good corporate governance.
The Effect of Internal Control Systems and Inventory Information Systems on the Effectiveness of Inventory Stock Recording Tasya Khairinisa; Nur Zeina Maya Sari; Dian Widyantini
Business Management Vol. 5 No. 2 (2026): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/dgbkm819

Abstract

This study aims to analyze the effect of internal control system implementation and inventory information system on the effectiveness of inventory stock recording at PT Pindad (Persero) BUMN Bandung. Managing inventory effectively is a critical operational foundation for manufacturing companies to avoid overstocking or stockouts. The internal control system provides a structured mechanism to safeguard corporate assets and ensure financial report reliability, while the inventory information system minimizes manual human errors through integrated databases. The dependent variable, effectiveness of inventory stock recording, reflects the system's capacity to maintain accurate, timely, and complete inventory records. This study applied a quantitative approach with descriptive and verification methods. Questionnaires were distributed via purposive sampling to a total sample of 33 respondents across the Rendalprod, General, Engineering, and Production departments under the Industrial Engineering Manufacturing division . Data analysis was performed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) via SmartPLS version 4 to evaluate the outer measurement model and inner structural model. The structural model testing results revealed that the internal control system has a positive but non-significant influence on the effectiveness of inventory stock recording. Conversely, the inventory information system exerts a positive, strong, and statistically significant effect on the effectiveness of inventory stock recording. These empirical findings highlight that maximizing technical information system optimization and aligning system data with physical inventory counts are essential strategies to elevate stock record precision within national strategic state-owned enterprises.
The Influence of Return on Asset (ROA) and Current Ratio (CR) on Firm Value (A Study of Non-Primary Consumer Goods Retail Trade Sub-Sector Companies Listed on the Indonesia Stock Exchange 2021-2024) Rendi Pauji Mustopa; Ayke Nuraliati; Uswatun Hasanah
Business Management Vol. 5 No. 2 (2026): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/g1ayvj97

Abstract

This study aims to determine the effect of Return On Asset (ROA) and Current Ratio (CR) on firm value. The research employs descriptive and verificative methods with a quantitative approach. The sampling technique used is purposive sampling, resulting in a sample of 14 companies that meet the criteria within the non-primary consumer goods retail trade sub-sector listed on the Indonesia Stock Exchange for the period 2021-2024. The analytical method applied in this study is panel data regression analysis using the Eviews 12 software. The results of the study indicate that Return On Asset (ROA) has no effect on firm value, while the Current Ratio (CR) has a significant effect on firm value.

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