cover
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 155 Documents
The Role of Accounting in Increasing Business Operational Efficiency Rizkina, Rusdayanti; Safira, Siti Maulida; Damayanti, Sri
Business Management Vol 4, No 1 (2025): Business Management Februari
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i1.6614

Abstract

Accounting is an important element in every business. Currently, businesses face increasingly complex challenges and intense competition. Therefore, operational efficiency is key in maintaining business continuity and achieving competitive advantage. This article will discuss the role of accounting in improving business operational efficiency.        To dig deeper into the role of accounting in improving business operational efficiency, research can be carried out using qualitative and quantitative methods. Qualitative methods can be used by conducting in-depth interviews with accounting and business management experts. Meanwhile, quantitative methods can be used to analyze financial data from companies that have succeeded in increasing operational efficiency through the implementation of good accounting. Accounting has a very important role in improving business operational efficiency. In an increasingly complex business environment, accounting allows companies to better manage finances, measure business performance, control costs, monitor assets, and prepare accurate financial reports.
Utilization of Accounting Information Systems in the Business Sector Aeni, Khotiatul; Muliadi, Lalu Ahmad; Wahyuda, Lalu Muhammad Asyrul; Damayanti, Sri
Business Management Vol 4, No 1 (2025): Business Management Februari
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i1.6615

Abstract

Work productivity is an important thing that must be implemented by every employee in a company or government. System integrity is very important to increase work productivity and develop automated business activities. One product that has been developed to support this is an accounting information system. Accounting information systems (AIS) are an integral part of modern business management. In the current digital era, the use of information technology has become a necessity in optimizing the efficiency and effectiveness of company operations. This article will discuss the use of accounting information systems in the business sector, with a focus on the use of AIS in accommodating company needs in terms of financial management and control
Analysis of the Application of Environmental Cost Accounting at Pt. Nusantara Plantations Islamin, Fahdilatul; Yasa, I Putu Buda; Azim, Muhammad
Business Management Vol 4, No 1 (2025): Business Management Februari
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i1.6617

Abstract

The aim of this research is to find out and analyze how companies identify, recognize, measure, present and disclose environmental costs in financial reports. The research was conducted at PT. Perkebunan Nusantara V Sei Rokan. This research uses primary (qualitative) data by means of interviews and secondary (quantitative) data from company financial reports. The results show that companies in recognizing waste processing operational costs (environmental costs) are included as a component of production costs with the consideration that waste arises as a result of the production process. Disclosure of environmental issues in financial reports has not yet been specifically regulated in the applicable accounting standards, so that its implementation is in accordance with the policies of each company.
Implementation of Developing Business Strategy in the Era of Digital Transformation Kusuma Hadi, Muhammad Wahyu; Amin, Fathul; Khairunnisah, Noni Antika; Damayanti, Sri
Business Management Vol 4, No 1 (2025): Business Management Februari
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i1.6619

Abstract

An effective strategy is essential for any business as modern businesses undergo digital transformation. When you create a digital business strategy, there are many important things to consider. The most important thing is to increase the scope of business operations and use the latest IT solutions. As such, this strategy will be considered a. long-term “improvement” plan aimed at maintaining performance, viability and contribution to achieving the Sustainable Development Goals (SDGs). The purpose of this article is to see how to create an effective business strategy in the digital era. This analysis uses a qualitative descriptive approach. The results of the discussion show that, in the age of the “new economy” and the digital transformation that accompanies it, an innovative digital business strategy that relies on advanced IT solutions and is aligned with the SDGs is a great opportunity for companies to break out from competitors and gain a competitive advantage
Performance Analysis of Inner Village Office Employees Providing Administrative Services to Community (Study at the Kareke Village Office, Dompu Regency) Pardan, M. Wildan; Samsudin, Samsudin; Sumarni, Sumarni
Business Management Vol 4, No 2 (2025): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i2.8710

Abstract

This study aims to determine the performance of Kareke Village Office employees in providing Administrative Services to the community. Qualitative Descriptive Research Method with a sample of 7 people consisting of the Village Head and several Staff and the community domiciled in Kareke Village, the sampling technique using purposive sampling. The results of the study indicate that in general the performance of employees at the Kareke Village Office is quite good, but there are still several obstacles, including the limited number of employees, lack of ongoing training, and inadequate facilities. Several aspects of service such as speed, accuracy, and friendliness in serving the community have been running, but in terms of service consistency and provision of information, improvements are still needed. Factors that support employee performance include the commitment of the Village apparatus and a fairly solid working relationship between employees. While the inhibiting factors include the lack of human resources and the limited Village budget
Comparative Analysis of The Performance of Bitcoin, Stocks, and Gold as Alternative Investments Oktavia, Siti Hernita; Shofia, Indira; Rauf, Abdul; Halik, Abdul
Business Management Vol 4, No 2 (2025): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i2.8651

Abstract

The objective of this research is to examine and analyze the performance comparison among Bitcoin cryptocurrency, stocks, and gold. This study employs a quantitative research approach utilizing a comparative method. The population consists of the monthly closing prices of Bitcoin, LQ45 stocks, and gold from 2018 to 2023, totaling 180 data points. A saturated sampling technique is applied in this research. The study utilizes time series data, relying on secondary data sources. Data analysis is conducted using Microsoft Excel, applying relevant formulas for each variable. The data is further processed using SPSS, specifically employing the ANOVA test. The findings reveal significant differences in returns and risks among Bitcoin, stocks, and gold. Additionally, the performance metrics—measured by the Sharpe, Treynor, and Jensen methods—also indicate notable differences among these three asset classes.
The Effect of Tax Avoidance and Tax Risk on Company Value in Manufacturing Companies Listed on the IDX Period 2019-2023 Khusnaini, Tita Dara; Adhim, Chairul; Ramadhan, Risca Arisca
Business Management Vol 4, No 2 (2025): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i2.8538

Abstract

This study is intended to reveal how Tax Risk, Tax Avoidance affect Firm Value in the Manufacturing industry listed on the IDX from 2019 to 2023. The purposive sampling method is the method used in sampling, which includes a total of 320 companies and 1,600 data on financial statements. To analyze the data, the control panel regression method was used with STATA 15 software. But the findings do not show a real impact of tax avoidance on firm value. Instead, tax risk is shown to positively influence and have a significant impact on firm value, indicating that firms can utilize tax risk to increase their value. The results suggest that managing corporate tax risk is more important than just trying to avoid taxes.
The Impact of Digital Technology on the Effectiveness of Recruitment and Selection of Young Human Resources in Mataram City Chasanah, Afrida Nur; Septika, Baiq Herdina; Wulandari, Yayang
Business Management Vol 4, No 2 (2025): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i2.8776

Abstract

The advancement of digital technology has significantly transformed recruitment and selection processes, particularly among tech-savvy youth. Mataram City, as the economic and educational hub of West Nusa Tenggara Province, is predominantly populated by digitally native young people. This study aims to analyze the influence of technology use on candidate experience and selection effectiveness among young job seekers in Mataram. Employing a quantitative associative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from 150 respondents aged 18–30 who had participated in technology-based recruitment processes. The findings reveal that the use of technology has a positive and significant effect on candidate experience (β = 0.42; p < 0.01) and selection effectiveness (β = 0.38; p < 0.01). Additionally, candidate experience significantly influences selection effectiveness (β = 0.55; p < 0.01). These results emphasize that integrating technology into recruitment not only improves process efficiency but also enhances candidate engagement and the overall quality of selection. This study provides practical insights for companies in designing digital recruitment strategies that align with the characteristics of the younger generation.
The Influence of Promotion and Tourist Attraction on Tourists' Revisit Interest at Wadu Jao Beach, Dompu Regency Cici, Cici; Subhan, Ega Saiful; Marlina, Lilis
Business Management Vol 4, No 2 (2025): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i2.8655

Abstract

This study aims to analyze the Influence of Promotion and Attraction on Tourists' Revisiting Interest at Wadu Jao Beach, Dompu Regency. This quantitative research technique utilizes primary and secondary sources of information. A total of 60 participants became the research sample, selected using the Hair et al. algorithm. After the data was collected, SPSS 23.00 For Windows was used to analyze it. The results of this study indicate that 1). Promotion has a positive and significant effect on Tourists' Revisiting Interest at Wadu Jao Beach. 2). Attraction has a positive and significant effect on tourists' revisiting interest at Wadu Jao Beach. 3). Promotion and attraction together have a positive and significant effect on tourists' revisiting interest at Wadu Jao Beach.
Comparative Analysis of Customer Satisfaction Levels between B2C Business Models on Brand Equity in the Culinary Industry Khairunnisah, Noni Antika; Ahmad, Ahmad; Maesarah, Maesarah
Business Management Vol 4, No 2 (2025): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i2.8602

Abstract

Abstract. This research intends to analyze the comparison of customer satisfaction levels between B2C business models and their influence on brand equity in the culinary industry. Urgency This research is based on intense competition in the culinary industry, where customer satisfaction and brand equity are the keys to business success. B2C models that focus directly on consumers have different satisfaction dynamics compared to other business models, so they require in-depth analysis regarding their impact on brand equity. This research uses quantitative methods with a survey approach to collect data from culinary customers interacting with the B2C model. Descriptive and inferential statistical analysis will be used to compare customer satisfaction levels and measure their impact on the dimensions of brand equity such as brand awareness, brand associations, perceived quality, and brand loyalty. This research will also identify the dominant factors that influence customer satisfaction in the B2C context in the culinary industry. The targeted output of this research is the publication of the Sinta 5 journal in the IFI-JEB journal]

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