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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 155 Documents
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Implementation of Accrual-Based Government Accounting Standards in the Village Government of Dompu District Hasanah, Safiratun; Irwansyah, Irwansyah; 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.v4i2.8826

Abstract

This study aims to analyze the implementation of the accrual-based government accounting system at the village government level, especially in Dompu District, Dompu Regency. The method used in this study is descriptive qualitative with data collection techniques through observation, interviews, and documentation. The informants selected were village government financial management officials who had direct knowledge of the accounting practices applied. The results of the study indicate that although financial management officials in Dompu District did not fully understand the definition of accrual-based accounting, they had implemented several basic principles of the system in financial recording. The implementation of the accrual-based accounting system in these villages experienced challenges, especially related to the separation between budget accounting and financial accounting, as well as a lack of understanding of the complexity of the resulting financial reports. Nevertheless, most villages in Dompu District have recognized changes in equity and long-term liabilities in accordance with the accrual principle, although there are still obstacles in budget management that affect recording. This study provides insight into the challenges and implementation of the accrual-based accounting system at the village government level, as well as the importance of training and a deeper understanding of accrual-based accounting at the local level. 
The Effect of Multi-Asset Diversification on Resilience Indonesian Retail Investor Portfolio Sari, Ni Kadek Wahyuni Merta; Yasa, I Putu Buda; Pranata, Andi
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.v4i2.8689

Abstract

This research aims to analyze the effect of multi-asset diversification on the resilience of retail investor portfolios in Indonesia. Portfolio resilience is an important issue amidst global economic uncertainty, inflation and high capital market volatility. With increasingly open access to various investment instruments such as shares, bonds, gold, mutual funds and digital assets, retail investors now have the opportunity to reduce risk through portfolio diversification. This research uses a quantitative approach with simple linear regression analysis techniques. Data was collected from 100 active retail investor respondents who have investments in more than one asset class. The research results show that multi-asset diversification has a positive and significant influence on portfolio resilience. These findings reinforce the importance of asset allocation strategies in improving the financial stability of retail investors. The practical implication of these findings is the need for more intensive financial education to encourage optimal portfolio diversification practices among novice investors.
The Influence of Distributive Justice, Procedural Justice, and Perceptions of Organizational Support on Organizational Citizenship Behavior (OCB): The Mediation Role of Employee Engagement and Moderation of Transformational Leadership Hasanah, Nurul; Ariani, Gusti Meinar Girda; Yulianti, Farida; Syahrani, Syahrani; 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.v4i2.8620

Abstract

This research investigates how distributive justice, procedural justice, and perceived organizational support influence Organizational Citizenship Behavior (OCB), with employee engagement serving as a mediating factor and transformational leadership acting as a moderating element. The study targeted employees working at the Secretariat of Banjarmasin City Government and utilized a quantitative research design. Data were gathered using a purposive sampling technique through questionnaires administered to 150 participants. The analysis was carried out using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) approach.The findings reveal that distributive justice, procedural justice, and organizational support perceptions significantly enhance both employee engagement and OCB. Additionally, employee engagement plays a crucial mediating role in the connection between these independent variables and OCB. Transformational leadership further moderates this relationship, amplifying the positive impact of employee engagement on OCB. These results highlight the importance of fair treatment and supportive work environments in fostering OCB, particularly when guided by transformational leadership.This study provides practical implications for public sector management to pay more attention to justice and support aspects as strategic efforts to improve employees’ extra-role performance through OCB.
The Mediating Role of Profit Management Between Capital Structure and Financial Performance in Manufacturing Companies Registered on BEI for the 2019-2023 Period Rauhar, Syehlin; Mansyuri, M. Ikhwan; Asmawati, Asmawati
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.v4i2.8526

Abstract

By manufacturers listed in the Indonesian Stock Exchange (IDX) from 2019 to 2023, this consider examines how capital structure influences money related execution. The purposive inspecting strategy was utilized to choose the investigate test, which included 505 money related explanation information and 101 companies. The examination comes approximately show up that benefit organization as measured by optional collections (DA) isn't through and through impacted by capital structure as measured by debt-to-equity extent (DER). This shows that the level of obligation does not influence This demonstrates that management's decision to actualize profit administration hones isn't impacted by the level of obligation; on the inverse, the capital structure turns out to have a positive and critical influence on budgetary execution measured utilizing Return on Assets (ROA), illustrating that companies can utilize commitment to amplify In expansion, advantage organization as well turns out to have a positive impact on monetary execution, laying out that.
Decision Making Analysis Through Profit and Loss Reports (Study of Dewi Bandung Mbawi Bread Factory, Dompu Regency) Wulandari, Wulandari; Ramadhan, Muh Syahru; Ramadhan, Rizky
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.v4i2.8758

Abstract

The profit and loss report is one of the financial reports used to assess the financial performance of a company. The information contained in the profit and loss report can be the basis for making business decisions, both for business owners, managers and investors. This research aims to analyze the factors that influence decision making through profit and loss reports at the Dewi Bandung bakery. The approach used in this research is qualitative with a case study method. Data was obtained through in-depth interviews with business owners, financial managers, as well as analysis of financial report documents. The research findings indicate that net profit serves as the primary focus in determining the company’s strategic actions, including investment, expansion, and cost management. In addition, the income statement is also used to assess daily operational efficiency and functions as a monitoring tool for the company's short-term financial condition. Other supporting factors, such as the stability of relationships with customers and the availability of cash flow, also play a role in the decision-making process.
Systematic Review of Employee Performance Setiawan, Iwan; Ismawati, Kun; 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.v4i2.8653

Abstract

This study aims to analyze the factors that influence employee performance using a systematic observation method. A systematic review is a literature observation method that uses a systematic and transparent approach to identify, disseminate, and synthesize all research relevant to a particular research question. There are seventeen articles that are used as reference materials by the author with various variables and diverse results. The number of variables that can significantly influence employee performance indicates that employee performance is one of the important aspects in the sustainability of an organization or company in achieving goals and success both directly and indirectly. \ 
The Role of Blockchain in Career Development Strategy Innovation in Modern Organizations Melianto, Donny; Kurnadi, Kurnadi; Ulumiddin, Ulumiddin; 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.v4i2.8589

Abstract

The aim of this research is to identify the potential of blockchain technology in overcoming problems that exist in traditional career development systems and provide insight into how organizations can use this technology to create more effective career development strategies. Blockchain offers significant potential to revolutionize career development strategies in modern organizations, by providing solutions to problems such as lack of transparency, data security and process inefficiencies[1]. This technology can be used to verify credentials, track training, manage performance, and provide personalized recommendations. Blockchain implementation requires a deep understanding of challenges and opportunities, as well as strategies to overcome issues such as scalability, costs, and regulations (Nabi, 2024). Organizations need to conduct careful cost-benefit analysis and partner with blockchain service providers to succeed
Characteristics of Homestays in Banyuwangi Regency Tourism Villages Jannah, Reni Nur; Wijaya, Jemi Cahya Adi; Purwaningtyas, Ayu; Nurhalimah, Nurhalimah
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.v4i2.8693

Abstract

The existence of homestays in tourist villages is expected to reflect the characteristics and cultural characteristics of the village with the aim of providing a different experience for guests or tourists. The purpose of this study is to explore the characteristics of homestays spread across tourist villages in Banyuwangi Regency through observation and interviews with a three-step analysis technique, namely, data condensation, presenting data and drawing conclusions or verification. The results of this study indicate that there are different characteristics between homestays in tourist villages with advanced and developing status based on the Banyuwangi Regent's Decree in 2021. Differences in characteristics are based on the criteria of the ASEAN Homestay Standard 2016.
The Influence OF Motivation, Gender, And Knowledge About Audit on Accounting Students' Interest in Becoming Public Accountants Rimas, Rimas; Sumarni, Sumarni; Rubiyanti, Desi
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.v4i2.8625

Abstract

This study aims to see how motivation, gender and knowledge about auditing affect accounting students' interest in becoming public accountants. The object of this research is accounting students of STIE Yapis Dompu. The method used is quantitative method, and the sampling technique uses purposive ampling as many as 65 respondents involved in this study. Data collection is done through surveys or distributing questionnaires distributed via Google Forms. Multiple linear regression analysis was used to test the hypothesis. The results of this study indicate that the motivation variable has a significant effect on the interest of accounting students to become public accountants, where t count > t table (7.161 > 1.999) and sig value 0.000 < 0.05, so H1 is accepted. The gender variable has no significant effect on the interest of accounting students in becoming public accountants, where the t value < t table (1.998 < 1.999) and the sig value is 0.050, so H2 is rejected. Because the sig value is right above 0.050, this variable can be categorized as close to significant or marginally influential. And the variable knowledge about auditing has a significant effect on the interest of accounting students in becoming public accountants, where t count > t table (2.396 > 1.999) and sig 0.020 < 0.05, then H3 is accepted
Analysis of Factors Determining Consumer Decisions in Choosing JNE Manggelewa Expedition Services, Dompu District Apriani, Suci; Irwansyah, Irwansyah; Sumarn, Sumarn
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.v4i2.8528

Abstract

The increasing number of Indonesians choosing to shop online has had a direct impact on logistics service providers due to the high demand for package deliveries. As a result, many businesses are competing to establish ventures in the logistics sector.The aim of this study is to analyze the determining factors behind consumer decisions in selecting JNE Manggelewa, Dompu Regency, as their preferred courier service. This research adopts a qualitative approach, which seeks to explore and understand the meaning that individuals or groups assign to a particular phenomenon or human-related issue.In analyzing the factors influencing consumer decisions in choosing a courier service, the study also considers the growing competition in the logistics industry, with new companies emerging that offer more competitive prices and innovative services. This has led to a decline in the volume of shipments handled by JNE Manggelewa, as customers begin switching to other courier services that better suit their needs. This study employs data collection techniques such as observation, semi-structured interviews, and documentation. The research involves four key informants who provide essential insights for the study.The findings indicate that consumers’ decisions to choose JNE are influenced by a combination of rational and emotional factors, as well as social influences from those around them. JNE has successfully built a strong position in the minds of consumers by prioritizing service quality, punctuality, and the security of packages, ultimately enhancing customer loyalty in Manggelewa.

Page 8 of 16 | Total Record : 155

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