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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 241 Documents
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E-Commerce Implementation Strategy for the Development of Micro, Small, and Medium Enterprises (MSMEs) in East Lombok Regency, West Nusa Tenggara Sulaeman Sulaeman; Harbyanto Junarta; Ma’ruf Alqifari Ma’ruf Alqifari
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/td3b6055

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the national economy, particularly in creating employment opportunities, increasing community income, and supporting regional economic growth. However, the development of the digital era requires MSMEs to adapt to technology in order to improve their business competitiveness. One strategy that can be implemented is the utilization of e-commerce as a means of marketing and business development. This study aims to analyze e-commerce implementation strategies for MSME development in East Lombok through a literature review approach. The method used in this research is a literature study by collecting and analyzing various previous studies relevant to the implementation of e-commerce in MSMEs. The results of the study indicate that the implementation of e-commerce has a positive influence on MSME development, particularly in increasing market reach, sales volume, operational efficiency, and business competitiveness. In East Lombok, the use of e-commerce has been proven to help MSME actors market local products more widely through digital platforms such as marketplaces and social media. The main factors supporting successful e-commerce implementation include technological readiness, business innovation, a supportive environment, and human resource capacity. Nevertheless, several obstacles remain, such as low digital literacy, limited infrastructure, and lack of sustainable assistance. Therefore, training support, mentoring, and strengthening of digital infrastructure are needed to ensure that e-commerce adoption can run optimally and sustainably in supporting MSME development in the digital economy era.
Marketing Strategy Analysis of Culinary Tourism Products in Suranadi Village, Narmada District, West Lombok Regency I Made Subrata; Sulaeman Sulaeman; Tama Krisnahadi
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/varkm549

Abstract

This study aims to identify various alternative marketing strategies for culinary tourism products in Suranadi Village. The benefit of this research is to provide input for MSME actors who produce and sell culinary tourism products in Suranadi Village, Narmada District, in marketing their products so that they can obtain higher income.  The type of research used is descriptive research, with data collection methods employing the case study method, and data analysis using SWOT analysis. The results of this study are as follows: 1)Promoting culinary tourism products through social media or digital promotion, 2) Establishing cooperative relationships with various parties, especially those related to culinary tourism and natural tourism dan 3)Inviting investors who are willing to participate in tourism development, particularly in culinary tourism products.
The Effect of Organizational Culture and Work Flexibility on Employee Performance Mediated by Work Motivation at PT XYZ Nataly Monica Lembang; Irwan Cahyadi; Susilo Talidobel
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/v15yfj75

Abstract

This study aims to analyze the effect of organizational culture and work flexibility on employee performance, with work motivation as a mediating variable. This research uses a quantitative approach with a causal associative design. The sample consisted of 171 respondents determined using the Slovin formula with a probability sampling technique. Data were collected through a 1–5 Likert scale questionnaire distributed electronically, and analyzed using Partial Least Square (PLS), including measurement model testing and structural model testing, as well as direct and indirect effect analysis. The results show that organizational culture has a positive and significant effect on employee performance, while work flexibility does not have a significant effect on employee performance. Organizational culture and work flexibility have a positive and significant effect on work motivation, and work motivation has a positive and significant effect on employee performance. In addition, work motivation is proven to mediate the effect of organizational culture and work flexibility on employee performance. In conclusion, improving employee performance is more effectively achieved through strengthening organizational culture and work motivation, while work flexibility contributes indirectly through work motivation.
IT Governance Capability Assessment Using COBIT 2019 DSS Domain: A Case of DKI Jakarta Education Office Yasmin Hakim; Zaldy Adrianto
Business Management Vol. 5 No. 3 (2026): Business Management Agustus
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/vpv70a61

Abstract

As a provider of digital education services, the DKI Jakarta Provincial Education Office requires effective information technology (IT) governance to support the implementation of the Electronic-Based Government System (SPBE). However, the current SPBE evaluation does not assess the capability of IT processes at the operational level. Therefore, this study aims to: (1) assess the capability level of information technology governance within the Deliver, Service, and Support (DSS) domain using the COBIT 2019 framework, (2) analyze the gap between the current capability level (as-is) and the target capability level (to-be), (3) identify weaknesses in information technology service processes based on the capability assessment and gap analysis, and (4) formulate recommendations to improve information technology service governance. A qualitative approach with a case study method was employed. Data were collected through interviews, observations, and document analysis involving five informants selected using purposive sampling based on the RACI chart. The data were analyzed using the Process Assessment Model (PAM) to determine the capability level of each DSS process. The results indicate that DSS01, DSS04, DSS05, and DSS06 achieved Capability Level 3 (Established Process), while DSS02 and DSS03 achieved Capability Level 2 (Managed Process). Gap analysis revealed that all DSS processes remain below the target Capability Level 4 (Predictable Process), primarily due to the absence of quantitative process performance measurement, inadequate operational documentation, and insufficient monitoring and control mechanisms. The identified capability gaps reveal weaknesses in IT service processes, including the absence of standardized incident and problem management procedures, limited quantitative performance measurement, inadequate process control mechanisms, and incomplete operational documentation. Based on these findings, this study recommends developing Standard Operating Procedures (SOPs), establishing Key Performance Indicators (KPIs), and strengthening monitoring, control, and cross-unit coordination mechanisms to improve the quality of IT service governance. The findings also demonstrate that COBIT 2019 complements SPBE evaluation by providing a detailed operational-level capability assessment that supports continuous improvement of digital public services. 
The Role of Tax effort in the Flypaper effect Phenomenon and Its Implications for Fiscal Independence of Regencies/Cities in Java Island for the Period 2019-2024 Pusparani Kirana Bagja Pusparani Kirana; Ken Paramitha Aryana
Business Management Vol. 5 No. 3 (2026): Business Management Agustus
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/1a3ysw17

Abstract

This study aims to analyze the flypaper effect phenomenon in regency/city governments in Java Island and to examine the role of tax effort in the relationship between the flypaper effect and fiscal independence. This study uses a quantitative approach with panel data from 113 regencies/cities in Java Island during 2019-2024, resulting in 678 observations. The data consist of Regional Expenditure, Local Own-Source Revenue, Intergovernmental Transfer Funds, Flypaper Effect, Tax Effort, and Fiscal Independence. The analytical method is panel data regression using the Fixed Effect Model and Moderated Regression Analysis. The results show that Local Own-Source Revenue and Intergovernmental Transfer Funds have a positive and significant effect on Regional Expenditure. The coefficient of Intergovernmental Transfer Funds is greater than that of Local Own-Source Revenue, indicating the occurrence of the flypaper effect. Regional testing also shows that 80 of 113 regencies/cities experience the flypaper effect. Furthermore, the flypaper effect has a negative and significant effect on fiscal independence. Tax effort has a positive and significant direct effect on fiscal independence and significantly moderates the relationship between the flypaper effect and fiscal independence. These findings indicate that the strengthening of local tax capacity remains important, but fiscal dependence on transfer funds must also be controlled through more performance-oriented transfer policies and sustainable optimization of local revenue.
Analysis of the Financial Performance of the Tangerang City Government and South Tangerang City for the 2019–2024 Fiscal Year Based on Regional Financial Ratios Shakila Putri Nur Amini; Winwin Yadiati; Ken Paramitha Aryana
Business Management Vol. 5 No. 3 (2026): Business Management Agustus
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/a1t9b679

Abstract

This study aims to analyze the financial performance of the Tangerang City Government and the South Tangerang City Government based on regional financial ratios, including the Regional Financial Independence Ratio (RKKD), the Regional Original Revenue Effectiveness Ratio (PAD), the Regional Financial Efficiency Ratio (REKD), and the PAD Growth Ratio. Tangerang City and South Tangerang City were selected as research objects because they are two cities in Banten Province with high economic activity and are recorded as areas with the highest number of confirmed COVID-19 cases in Banten Province, thus providing a relevant picture of the ability of local governments to maintain their financial performance amidst changing economic conditions. This study uses a qualitative approach. The results show that the Tangerang City Government and the South Tangerang City Government both have a very high level of financial independence with a delegative relationship pattern. However, South Tangerang City shows a higher level of independence because the contribution of PAD to regional income is more dominant. In the PAD Effectiveness Ratio, both regions are included in the very effective category, with South Tangerang City having a slightly higher level of effectiveness than Tangerang City. Meanwhile, the Regional Financial Efficiency Ratio shows that both regions are still in the less efficient to inefficient category, although Tangerang City has a relatively better and more stable level of efficiency. Furthermore, the PAD Growth Ratio indicates that both regions were able to maintain positive PAD growth throughout most of the study period, with South Tangerang City exhibiting a higher growth rate than Tangerang City. Overall, the study results indicate that both local governments have good financial performance in managing regional revenues.
Financial Risk Management and Organizational Performance: A Systematic Literature Review Muhammad Budi Utama; Adi Purmanto
Business Management Vol. 5 No. 3 (2026): Business Management Agustus
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/fxg08732

Abstract

Financial Risk Management (FRM) has evolved from a conventional financial control mechanism into a strategic capability that supports organizational resilience and long-term performance amid increasing economic, technological, and environmental uncertainty. This study aims to synthesize contemporary research on the relationship between Financial Risk Management and Organizational Performance through a Systematic Literature Review (SLR). The review followed the PRISMA 2020 guidelines and analyzed 42 peer-reviewed articles published between 2025 and 2026. Thematic synthesis identified six major research themes: Financial Risk Management, Artificial Intelligence and Risk Analytics, Climate Risk and Sustainability, Corporate Governance and ESG, Digital Transformation and Innovation, and Organizational Performance and Financial Resilience. The findings indicate that recent research increasingly adopts integrated approaches combining financial, technological, governance, and sustainability perspectives. Organizational performance is no longer measured solely by profitability but also by financial resilience, sustainability performance, market competitiveness, and innovation capability. Moreover, methodological trends reveal a transition from traditional econometric techniques toward machine learning, artificial intelligence, and advanced analytical models. This review proposes an integrated conceptual framework linking external environmental pressures, financial risk categories, strategic organizational capabilities, and multidimensional organizational performance. The study contributes by providing a comprehensive synthesis of recent literature and identifying future research directions toward integrated, technology-enabled, and sustainability-oriented Financial Risk Management.
Financial Performance Analysis of Universitas Negeri Malang Using Ratio, Vertical, and Horizontal Analyses for Fiscal Years 2023–2024 Yanuard Putro Dwikristanto; Helena Christiansen; Margareta Asriastuti
Business Management Vol. 5 No. 3 (2026): Business Management Agustus
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/gdv9s179

Abstract

This study aims to analyze the financial performance of Universitas Negeri Malang (UM), a public university operating under the State University Legal Entity (PTN-BH) system, by applying financial ratio analysis, vertical analysis, and horizontal analysis for the fiscal years 2023–2024. The analysis is based on the university’s Statement of Financial Position, Statement of Activities, and Statement of Cash Flows to evaluate liquidity, operational efficiency, liability structure, funding sources, and financial sustainability. The findings indicate that UM experienced significant improvement in its overall financial performance during 2024. The expense ratio decreased from 0.913 in 2023 to 0.810 in 2024, indicating improved operational efficiency. Liquidity remained exceptionally strong, with current, quick, and available funds ratios all exceeding 12, demonstrating the university’s excellent ability to meet short-term obligations. The debt-equity ratio remained very low at 0.028, reflecting minimal dependence on external financing and strong financial independence. Horizontal analysis revealed substantial growth in cash, total revenue, and annual surplus, while vertical analysis showed a more diversified revenue structure and stronger liquidity. Despite these positive results, the declining proportion of expenditures allocated to educational service programs and the high level of liquid assets suggest the need for more productive resource allocation. Overall, Universitas Negeri Malang demonstrates a healthy and sustainable financial condition supported by effective financial management and prudent resource utilization.
Pioneer Business in Vegetable Sate Lilit Products (Lilitveg) Among the Community rafi eldri
Business Management Vol. 5 No. 3 (2026): Business Management Agustus
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/p78vj060

Abstract

Changes in consumer behavior toward healthier and more sustainable foods have led to increased interest in plant-based foods. This situation opens up opportunities for innovation in traditional foods, one of which is through the Sate Lilit Nabati product called LilitVeg. This study aims to analyze market, marketing, production, organizational, and financial aspects as the basis for planning a start-up business for the Sate Lilit Nabati product. This study uses a descriptive approach in preparing the business plan (business plan) based on analysis of market conditions, consumer segmentation, marketing strategy, production planning, SWOT analysis, and business feasibility calculations. The results of the study indicate that LilitVeg has good market opportunities because it is supported by the increasing trend of plant-based food consumption, the high use of social media as a promotional tool, and public interest in healthier traditional food innovations. The main target market is consumers who are concerned about health and actively use digital media. The marketing strategy is carried out through Instagram, collaboration with food influencers, and education about the benefits of plant-based foods. The product's advantage is the use of plant-based ingredients with a distinctive Balinese flavor through basa genep seasoning, distinguishing it from similar products. Based on the analysis, the LilitVeg startup has good prospects for development as an innovative culinary venture focused on consumer needs, sustainability, and the preservation of traditional culinary traditions.
Sharia-Based Retail Business Development Strategy in Enhancing the Economic Independence of Islamic Boarding Schools in North Lombok Regency Strategi Dian Aulia Mutia Sari; Muhammad Mahfuz
Business Management Vol. 5 No. 3 (2026): Business Management Agustus
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/26qxc729

Abstract

This study aims to analyze the development strategy of sharia-based retail business and its impact on enhancing the economic independence of Islamic boarding schools (pesantren) in North Lombok Regency. Amid modern economic challenges, pesantren are required not only to carry out religious education functions but also to establish a strong independent financial foundation. This descriptive qualitative study focuses on entrepreneurial pesantren in North Lombok Regency, including Al-Istiqomah Islamic Boarding School in Sama Guna Village. Data were collected through in-depth interviews, participatory observation, and documentation analysis. The results indicate that the strategy for developing sharia retail units (such as pesantren marts and cooperatives) is implemented through modern management practices (POAC), sharia operational standards (Clean, Display, Fair Pricing, Ethical Promotion, Strategic Location), and the 5C+1S evaluation system. The transformation of sharia retail businesses significantly strengthens pesantren financial autonomy and fosters students' digital entrepreneurial skills.

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