cover
Contact Name
Yulius Kurnia Susanto
Contact Email
yulius@tsm.ac.id
Phone
+6281310939898
Journal Mail Official
ejmtsm@tsm.ac.id
Editorial Address
Sekolah Tinggi Ilmu Ekonomi Trisakti, Jl. Kyai Tapa No. 20, Jakarta, Indonesia
Location
Kota adm. jakarta barat,
Dki jakarta
INDONESIA
E-Jurnal Manajemen Trisakti School of Management (TSM)
ISSN : -     EISSN : 27758370     DOI : https://doi.org/10.34208/ejmtsm
Core Subject : Economy, Social,
E-Jurnal Manajemen Trisakti School Management (TSM) is biannual publication issued in the month of March, June, September, and December. E-Jurnal Manajemen TSM is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to management issues (financial management, marketing, human resource management, operational management), economics, and others. This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.
Articles 305 Documents
PENINGKATAN PANGSA PASAR PADA BISNIS KEDAI KOPI MELALUI CUSTOMER LOYALTY IVANALIE, RAISA; SUTRISNO, NUNO
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 4 No. 3 (2024): E-Jurnal Manajemen Trisakti School of Management (TSM)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejmtsm.v4i3.2669

Abstract

The purpose of this study is to analyze the influence of Sensory Experience, Emotional Experience, Social Experience and Service Quality on Customer Loyalty through Customer Satisfaction among consumers of Kulo coffee shops in Bekasi City. This study uses primary data obtained through distributing questionnaires. Data analysis was carried out quantitatively and used a causal research design. The sampling for this research was purposive sampling using 254 respondents. This research data was processed using WarpPLS 8.0 software. The results of this research prove that sensory, emotional, social, service and satisfaction influence loyalty. It is hoped that this research can help provide input or suggestions for the coffee shop business, especially the kulo coffee shop which is the object of this research, so that it can increase its market share in the coffee shop business in Indonesia.
FAKTOR – FAKTOR YANG MEMPENGARUHI TURNOVER INTENTION KARYAWAN PADA PT. XYZ HANIFFA, MIRA; RUSWIDIONO, R WASISTO
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 4 No. 3 (2024): E-Jurnal Manajemen Trisakti School of Management (TSM)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejmtsm.v4i3.2680

Abstract

The aim of this research is to analyze and determine the influence of organizational commitment, job satisfaction, and job stress on employee turnover intention. This research was conducted at PT. XYZ located in Nambo Udik, Cikande District, Serang Regency, Banten.The research was conducted using descriptive and causality research.  The population used was 73 employees and the sample used was 60 permanent employees using a purposive sampling technique. Data collection techniques include distributing questionnaires using a Likert Scale. Based on the result of data analysis and hypothesis testing, this research shows that job satisfaction has an effect on employee turnover intentions, organizational commitment and job stress has no effect on employee turnover intentions at PT. XYZ.
PENGARUH KERAGAMAN ANGGOTA DEWAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NONKEUANGAN NAULI, RUTH KARTIKA; JONATHAN, ARIES
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 3 (2025): E-Jurnal Manajemen Trisakti School of Management (TSM)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejmtsm.v5i3.3042

Abstract

The purpose of this study is to determine the effect of the diversity of board members and company characteristics on earnings management in the company. Generally, investors use income statement to evaluate the company's performance because they think that the company's profit reflects the company's performance. Therefore, there are often cases of manipulation of company profits by reporting profits that are not in accordance with the actual conditions of the company. This study uses a sample of non-financial companies listed on the Indonesia Stock Exchange from year 2018 until year 2020. The method used in selecting the sample is purposive sampling method with a total sample of 327 companies. Earnings management is proxied using discretionary accruals. Audit quality, company losses, and gender diversity of board members use dummy variable. Size of the company uses the natural logarithm. The age of the company uses logarithms in its measurement. Firm financial leverage and age diversity are measured using a ratio scale. The results of this study indicate that the age of the company and the company's losses have an influence on earnings management. However, firm size, firm financial leverage, audit quality, gender diversity of board members, and age diversity of board members have no effect on earnings management.
PERAN KINERJA KEUANGAN DALAM MEMPREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR ENERGI MULIYANA; HENDRA
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 3 (2025): E-Jurnal Manajemen Trisakti School of Management (TSM)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejmtsm.v5i3.3063

Abstract

This study aims to empirically examine the influence of cash flow, leverage, asset tangibility, liquidity, and profitability on financial distress among companies. The research focuses on energy sector firms listed on the Indonesia Stock Exchange (IDX) over the period from 2015 to 2024. A purposive sampling method was applied to select the sample based on specific criteria, resulting in 9 companies out of 87 meeting the requirements. The analysis was carried out using panel data regression with the common effect model, processed through EViews 12 software.The findings reveal that cash flow, leverage, asset tangibility, and liquidity have no significant effect on financial distress. In contrast, profitability shows a significant and positive impact, indicating that higher levels of profitability are associated with a lower risk of financial distress. This is in line with the interest coverage ratio (ICR) concept, where increased profitability, reflected through higher EBIT, enhances the firm's ability to meet interest obligations, thereby suggesting a healthier financial condition and reduced likelihood of distress.
PENGARUH TRANSFORMATIONAL, TRANSACTIONAL, AUTOCRATIC, DEMOCRATIC, DELEGATING  LEADERSHIP TERHADAP EMPLOYEE PERFORMANCE ALIVENTYNO, KHAUTAL KHAFIDH MUSLIM; SURYAWAN, IAN NURPATRIA
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 3 (2025): E-Jurnal Manajemen Trisakti School of Management (TSM)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejmtsm.v5i3.3149

Abstract

This research aims to determine the role of effective leadership in influencing the performance of employees at PT. X. The population in this study is the employees of PT. X, totaling 82 employees. Researchers used a questionnaire to collect primary data using a non-probability sampling approach distributed to 75 employees of PT. X. The data analysis method in this study uses Structural Equation Modeling (SEM). The data shows that there is a positive influence of transformational and delegative leadership on the Employee Performance at PT. X. Meanwhile, transactional, autocratic, and democratic leadership styles do not have an influence on the Employee Performance at PT. X. It is recommended that PT. X strengthen the implementation of transformational and delegative leadership styles.
FAKTOR–FAKTOR YANG MEMENGARUHI MANAJEMEN LABA PADA PERUSAHAAN NON-KEUANGAN KURNIATI; ARIES JONATHAN
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 3 (2025): E-Jurnal Manajemen Trisakti School of Management (TSM)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejmtsm.v5i3.3154

Abstract

The purpose of this study was to obtain empirical evidence and to examine the effect of the independent variables on firm size, firm financial leverage, firm age, audit quality, independent commissioners, managerial ownership, institutional ownership and profitability on earnings management as the dependent variable in non-financial companies that listed on the Indonesia Stock Exchange (IDX). Financial statements can be used to assess the good or bad of a company so that companies often carry out earnings management to set off the financial statements. This study uses 151 non-financial companies listed on the Indonesia Stock Exchange (IDX) from year 2018 until year 2020. The method used in sampling is purposive sampling by determining five sample criteria and using multiple linear regression as a data analysis method. This study uses discretionary accruals which are calculated using the modified Jones model as a proxy for earnings management, natural logarithm to measure firm size variable, logarithm to measure firm age variable, audit quality variable and management ownership using dummy variable, and firm financial leverage variable, independent commissioner, institutional ownership and profitability are measured using a ratio scale. The results of this study indicate that firm size and profitability have an influence on earnings management, while firm age, firm financial leverage, audit quality, independent commissioners, managerial ownership and institutional ownership have no effect on earnings management.
PENGARUH STRUKTUR KEPEMILIKAN DAN FAKTOR LAINNYA TERHADAP REAL EARNINGS MANAGEMENT LETISIA MARSHAFERINE; DEWI AGUSTINA
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 3 (2025): E-Jurnal Manajemen Trisakti School of Management (TSM)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejmtsm.v5i3.3155

Abstract

This research aims to provide empirical evidence related to the effect of ownership structure consisting of ownership concentration, managerial ownership, institutional ownership, and foreign ownership along with several other factors on real earnings management. Several other factors are profitability, firm size, and leverage. This research uses data from manufacturing companies that are consistently listed on the Indonesia Stock Exchange during 2019-2023 with a research period of 2021-2023. Sampling in this research used purposive sampling method. Data analysis in this research used multiple linear regression using the Statistical Package for the Social Sciences (SPSS) program. The results of this research indicate that foreign ownership, profitability, and firm size have an effect on real earnings management. However, other independent variables such as ownership concentration, managerial ownership, institutional ownership, and leverage have no effect on real earnings management.
PENGARUH KARAKTERISTIK AUDIT COMMITTEE DAN BOARD OF COMMISSIONERS TERHADAP AUDIT REPORT LAG VAMELA PURNAMA; HERY GUNAWAN
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 3 (2025): E-Jurnal Manajemen Trisakti School of Management (TSM)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejmtsm.v5i3.2776

Abstract

This research was created to examine internal factors within a company that can influence audit report lag. The factors used in this research are: Audit Committee Size, Audit Committee Expertise, Audit Committee Diligence, Board Size, Board Independence, Board Diligence, and Profitability. In this research, the data population was taken from manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2020 - 2022. The manufacturing companies used are included in the Consumer Cyclicals and Consumer Non-cyclicals sectors. This research uses a purposive sampling method with a total final sample selected of 182 companies and 546 data that meet the criteria that have been studied using multiple linear regression. The results of the research show that Audit Committee Size, Audit Committee Diligence have no influence on Audit Report Lag. However, on the other hand, the Audit Committee Expertise, Board Size, Board Independence, Board Diligence, and Profitability have an influence on Audit Report Lag.
PERAN MANAJEMEN SUMBER DAYA MANUSIA DALAM MENINGKATKANKEPUASAN KERJA KARYAWAN: STUDI KAJIAN LITERATUR AAN PRAYUDA; NUR ISNAH; IRMA; RESKY TANDIRAPAK; CHRISDAYANTI BR. GINTING
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 3 (2025): E-Jurnal Manajemen Trisakti School of Management (TSM)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejmtsm.v5i3.3181

Abstract

This literature review examines the role of Human Resource Management (HRM) in enhancing employee job satisfaction. The problem addressed is how HRM practices contribute to improving employee satisfaction levels in organizations. Using systematic literature review methodology, this study analyzes various academic publications on HRM practices and job satisfaction. The findings indicate that key HRM practices including recruitment and selection, training and development, performance appraisal, compensation management, and career development significantly influence employee job satisfaction. The discussion reveals that organizations implementing comprehensive HRM strategies experience higher satisfaction levels among employees. The implications of this study suggest that organizations should integrate strategic HRM practices to foster positive work environments and enhance employee retention. This research contributes to understanding the relationship between HRM functions and employee satisfaction outcomes.
PEMAHAMAN DAN TANTANGAN WAJIB PAJAK DALAMUMKM DI ERA DIGITAL AHMAD MU’TI LABIB; DWI KOERNAWATI
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 3 (2025): E-Jurnal Manajemen Trisakti School of Management (TSM)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejmtsm.v5i3.3196

Abstract

Tax is the main source of state revenue which is very important in financing national development. Micro, Small, and Medium Enterprises (MSMEs) play a major role in the Indonesian economy, but their tax compliance rate is still low. In the digital era, the government has introduced a digital taxation policy to improve the efficiency and reach of the taxation system. This study uses a qualitative approach through literature studies to examine the understanding and challenges of MSME taxation in the digital era. The results show that although digitalization offers various benefits such as transparency and wider market access, MSMEs face challenges in the form of minimal digital literacy, technological limitations, and resistance to change. Support in the form of training, incentives, and inclusive policies is needed so that MSMEs can be integrated into the digital taxation system effectively and sustainably

Filter by Year

2021 2025


Filter By Issues
All Issue Vol. 5 No. 3 (2025): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 2 (2025): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 1 (2025): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 4 No. 4 (2024): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 4 No. 3 (2024): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 4 No. 2 (2024): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 4 No. 1 (2024): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 3 No. 4 (2023): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 3 No. 3 (2023): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol 3 No 2 (2023): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 3 No. 2 (2023): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 3 No. 1 (2023): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol 3 No 1 (2023): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol 2 No 4 (2022): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 2 No. 4 (2022): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol 2 No 3 (2022): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 2 No. 2 (2022): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol 2 No 2 (2022): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol 2 No 1 (2022): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 2 No. 1 (2022): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol 1 No 4 (2021): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 1 No. 4 (2021): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 1 No. 3 (2021): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol 1 No 3 (2021): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol 1 No 2 (2021): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 1 No. 2 (2021): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol 1 No 1 (2021): E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 1 No. 1 (2021): E-Jurnal Manajemen Trisakti School of Management (TSM) More Issue