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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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The Effect of Management Control Systems and Reward Policies on Employee Performance Muhamad Solehudin; Uswatun Hasanah; Indri Utami
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/ay8sph45

Abstract

This study aims to analyze the effect of management control systems and reward policies on employee performance at the Regional Personnel and Human Resources Development Agency (BKPSDM) of Bandung Regency. This study employed a quantitative approach using descriptive and verification methods. Primary data were collected through questionnaires distributed to 37 employees selected using simple random sampling. Data analysis was conducted using Structural Equation Modeling-Partial Least Square (SEM-PLS). The results indicate that management control systems and reward policies have a significant effects on employee performance. Simultaneously, both variables explain 71% of the variation in employee performance, while the remaining 29% is influenced by other factors outside the research model. These findings indicate that effective management control systems and appropriate reward policies play important roles in improving employee performance within public sector organizations.
The Effect of Net Profit Margin (NPM) and Current Ratio (CR) on Profit Growth Megawati Megawati; Ayke Nuraliaty; Indri Utami
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/kyfdpq75

Abstract

This study aims to examine the effect of Net Profit Margin (NPM) and Current Ratio (CR) on profit growth in retail trade sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. This research employs a quantitative approach. The sampling technique used in this study is purposive sampling, resulting in 13 companies that meet the specified criteria. The analytical method applied in this research is panel data regression analysis using EViews 12 software. The results indicate that partially, Net Profit Margin (NPM) has a positive and significant effect on profit growth, while Current Ratio (CR) has a negative and significant effect on profit growth.
The Influence of Management Control Systems and Work Motivation on Employee Performance Sani Pertiwi; Ayke Nuraliati; Dedy Sudarmadi
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/k7f61s44

Abstract

This study aims to determine the effect of management control systems and work motivation on employee performance at the National Land Agency (BPN) of Bandung City. Employee performance in public sector organizations is an important factor in improving the quality of public services, particularly in land administration services. Problems such as delays in service completion, bureaucratic complexity, and limited adaptability to digital-based services indicate that employee performance still needs improvement. Therefore, organizations are required to implement effective management control systems and increase employee work motivation in order to support optimal organizational performance.This research uses a quantitative approach with explanatory research methods. The variables examined in this study consist of management control systems as the first independent variable, work motivation as the second independent variable, and employee performance as the dependent variable. Data were collected through questionnaires distributed to employees of the National Land Agency of Bandung City. The data analysis technique used is Structural Equation Modeling–Partial Least Squares (SEM-PLS).The results of the study indicate that management control systems have a positive and significant effect on employee performance. Effective implementation of management control systems is able to improve work discipline, coordination, supervision, and employee responsibility in carrying out organizational tasks. In addition, work motivation also has a positive and significant effect on employee performance. Employees who have high work motivation tend to work more productively, responsibly, and optimally in providing public services.The findings of this study indicate that improving employee performance in public sector organizations can be achieved through the implementation of effective management control systems and increased employee work motivation. This research is expected to contribute to the development of management accounting and human resource management literature, particularly regarding employee performance improvement in public sector organizations.
The Effect of Profitability and Audit Opinion on Audit Delay in Construction Sector Companies Listed on The Indonesia Stock Exchange Rifa Ranti Nuraini; Nur Zeina Maya Sari; 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/qehwd744

Abstract

This study aims to examine the effect of profitability and audit opinion on audit delay in construction sector companies listed on the Indonesia Stock Exchange. Audit delay is measured by the number of days between the company’s fiscal year-end and the date of the independent auditor’s report. Profitability is measured using Return on Assets (ROA), while audit opinion is measured using a numerical code, where companies receiving an unqualified opinion are assigned a value of 1 and companies receiving opinions other than unqualified are assigned a value of 0. This study uses a quantitative approach with descriptive and verification methods. The data used are secondary data obtained from annual financial reports and independent auditor reports of construction sector companies listed on the Indonesia Stock Exchange during the 2019–2024 period. The sampling technique used is purposive sampling, resulting in 83 observations. The data were analyzed using multiple linear regression with SPSS. The results show that profitability has no significant effect on audit delay, while audit opinion has a negative and significant effect on audit delay. The results show that profitability has no significant effect on audit delay, while audit opinion has a negative and significant effect on audit delay. The F-test result shows that profitability and audit opinion have a significant effect on audit delay. The adjusted R Square value of 0.097 indicates that profitability and audit opinion explain 9.7% of the variation in audit delay, while the remaining 90.3% is explained by other factors outside the model. The descriptive results also show that profitability is relatively low, audit opinion is generally good, and the average audit delay is approximately 86 days.
Analysis of Factors Influencing the Young Generation in Choosing Tourism Majors at LPK OTC Bali Gianyar I Wayan Erik Susanto; Nengah Nita Loktika
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/jtwzac82

Abstract

The recovering global tourism sector post-pandemic demands the provision of competent, fast, and adaptive Human Resources. Job Training Centers (LPK) play a vital role in providing fast-track vocational education focused on practical skills to meet this demand. This study aims to analyse the internal, external, and institutional factors influencing the decision of the Younger Generation to choose a tourism major at LPK OTC Bali Gianyar. Utilizing a quantitative approach with a descriptive-associative design, primary data were collected through structured questionnaires using a Likert Scale. The sampling technique employed was Proportional Random Sampling or Saturated Sampling. Data analysis methods involved Descriptive Analysis, Classical Assumption Tests, and Multiple Linear Regression Analysis. The results of the validity test (>0.3) and reliability test (>0.7) indicated that the research instrument was reliable and consistent. Regression analysis results showed that simultaneously (F-test < 0.05), internal, external, and institutional factors significantly influenced the major selection decision. Partially (t-test), external factors exerted the most dominant influence, followed by internal and institutional factors. Career prospects and family support were the two most significant partial variables driving student motivation. These findings reinforce the Theory of Planned Behaviour and Holland's Theory regarding personality and work environment congruence. Practically, this study suggests that LPK OTC Bali Gianyar strengthen its digital promotion strategies, expand global industry partnerships for internship programs, and provide structured career guidance
Zakat Management at Baznas North Lombok Regency Ernaldo Fikrul Arifin; M. Budi Utama
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/nm4cc961

Abstract

This study aims to analyze zakat management at BAZNAS North Lombok Regency, including the processes of collection, distribution, transparency, potential, local government support, and the challenges encountered. The study employed a descriptive qualitative approach using in-depth interviews, observation, and documentation as data collection techniques. The informants consisted of leaders and administrators of BAZNAS North Lombok Regency. The findings reveal that zakat management has been implemented systematically through the collection of zakat, infaq, and sadaqah (ZIS) funds from civil servant salary deductions, Zakat Collection Units (UPZ), and transfers to official BAZNAS accounts. Zakat distribution is carried out in accordance with Islamic law to the eight categories of eligible beneficiaries (asnaf) based on field surveys. Transparency and accountability are supported by the use of the BAZNAS Management Information System (SIMBA), periodic reporting to muzakki, and weekly internal evaluations. North Lombok Regency has significant zakat potential from agriculture, trade, hospitality, and micro-enterprises. However, the optimization of this potential still faces several obstacles, including low zakat literacy, limited human resources, the community’s tendency to distribute zakat directly to beneficiaries, and limited use of digital technology. Local government support through land grants, civil servant zakat deduction policies, and regulatory support has become an important factor in strengthening the institutional capacity of BAZNAS. The study concludes that zakat management at BAZNAS North Lombok Regency has been conducted professionally, transparently, and accountably, although improvements in zakat education, human resource capacity, and service digitalization are still needed.
The Influence of Economical Prices on Students' Decisions to Purchase Ready-to-Eat Food Around the Campus Environment Anis Qurnia; Didit Darmawan
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/x4rwm375

Abstract

This study aims to analyze the effect of economical prices on the purchasing decisions of fast food by students around the campus area. Fast food is one of the food alternatives widely consumed by students because it is considered practical, affordable, and easy to find. For students, price plays a crucial role in purchasing decision-making considering the limited income and daily financial management needs. A quantitative approach with a literature review method is used in this study to examine the effect of economical fast food prices on students' purchasing decisions around the campus area. The research results were obtained from international and national journal articles on the topic of prices and student consumption behavior. Data analysis was conducted using content analysis techniques to identify patterns and trends in the relationship between economical prices and purchasing decisions. The study results show that economic price is the dominant factor influencing students' purchasing decisions. This research indicates that the more affordable the ready-to-eat food being sold, the higher the likelihood of students making a purchase.
The Role of the Merah Putih Village Cooperative in Improving the Community Economy in North Lombok Regency Adi Purmanto
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/pgfyn084

Abstract

Nusa Tenggara Province that has significant human resources (HR) and natural resources (SDA) potential. This potential is an important capital in supporting the economic development of rural communities through cooperatives. The Red and White Village/Sub-district Cooperative Program (KDKMP) is a strategic government policy to strengthen the people's economy, improve community welfare, and realize equitable distribution of village economic development. This study aims to analyze the role of the Red and White Village Cooperative in improving the community's economy in North Lombok Regency. The research method used is descriptive qualitative with data collection techniques through field observations, community interviews, literature studies, documentation, and document analysis related to village cooperatives. The results show that the Red and White Village Cooperative plays an important role in increasing community access to capital, developing micro, small, and medium enterprises (MSMEs), expanding the marketing of local products, and creating jobs for rural communities. In addition, the presence of productive-age human resources is a major supporting factor in the development of cooperatives in the agriculture, trade, tourism, and creative industry sectors. However, cooperative development still faces various challenges, such as poor management quality, limited digital literacy, limited business plan development skills, and increasingly fierce market competition. Therefore, a strategy is needed to strengthen cooperatives through human resource capacity building, management training, MSME mentoring, digital technology utilization, and government and private sector support to enable cooperatives to develop independently, professionally, and sustainably. 
Analisis Resiko Kebijakan Harga Eceran Tertinggi (HET) Obat di Tengah Melemahnya Rupiah dan Konflik Geopolitik Global Iin Riana; Khofifah Ali Safitri; Mey Apriansyah
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/c24z6d48

Abstract

Significantly, only 27% of companies source their materials domestically (Wahyudi et al., 2023). Given the current global geopolitical conflicts, such as the maritime crisis in the Red Sea corridor and political tensions in the Middle East, these factors are causing global supply chain disruptions, container shortages, and surging energy prices—all of which directly contribute to skyrocketing international freight costs. These disruptions will significantly impact the escalation of the Cost of Goods Manufactured (COGM) for pharmaceutical factories, which will ultimately lead to two major risks: an increase in drug prices and the Maximum Retail Price (MRP) of drugs, as well as drug shortages due to limited production materials. This study employs the Systematic Literature Review (SLR) method to identify, evaluate, and interpret all relevant scientific evidence regarding the risk analysis of the Maximum Retail Price (MRP) policy for medicines amid the weakening of the rupiah and global geopolitical conflicts. The Maximum Retail Price (MRP) policy for medicines cannot be rigidly enforced amid the weakening of the rupiah and global geopolitical conflicts.
The Effect of Mental Health and Job Satisfaction on Employees Work Morale at Pt. Bank BPR Kerta Raharja Majalaya Branch Lucky Krisna Wijaya; Inne Satyawisudarini; Puti Harissa Pratidhina; Ani Yunaningsih
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: 10.58258/6fe9fk90

Abstract

This study aims to analyze the influence of mental health and job satisfaction on employee morale at PT. Bank BPR Kerta Raharja Majalaya Branch. This research is motivated by the increasing work pressure in the banking industry, especially in Rural Banks (BPR), which requires employees to work productively, adaptively, and possess strong psychological resilience. This study employed a quantitative approach using descriptive and verification methods. Data collection was conducted through questionnaires distributed to employees of PT. Bank BPR Kerta Raharja Majalaya Branch. Data analysis was carried out using multiple linear regression analysis to determine the partial and simultaneous effects of mental health and job satisfaction on employee morale. The results indicate that mental health and job satisfaction have a positive and significant effect on employee morale. 

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