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Jurnal Visi Manajemen (JVM)
Published by Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang
ISSN : 23033339     EISSN : 25282212     DOI : https://doi.org/10.56910/jvm.v8i1
Core Subject : Science,
Decision Sciences, Operations Research & Management
Jurnal Visi Manajemen (JVM) diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang. Penerbitan jurnal ini bertujuan untuk meningkatkan kualitas ilmu pengetahuan, serta menyalurkan minat berbagi dan menyebarluaskan ilmu pengetahuan kepada akademisi, mahasiswa, praktisi dan pemerhati ilmu pengetahuan. Redaksi menerima artikel penelitian terkait Ilmiah Manajemen Bisnis Dan Kewirausahaan dan terbit tiga kali dalam setahun yaitu edisi Januari, Mei dan September.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 204 Documents
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Dampak Penghindaran Pajak terhadap Struktur Jatuh Tempo Utang pada UMKM Eri Kusnanto; Farah Qalbia; Yessica Amelia
Jurnal Visi Manajemen Vol. 10 No. 1 (2024): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v10i1.521

Abstract

This study aims to review the impact of tax avoidance on the debt maturity structure of Micro, Small, and Medium Enterprises (MSMEs) based on existing literature. Tax avoidance provides MSMEs with the ability to improve short-term cash flow by reducing tax liabilities, which in turn allows for flexibility in managing debt, including extending debt maturity. With increased cash flow, MSMEs tend to rely more on debt as a financing source; however, they also face the risk of higher financing costs due to increased risk perceptions from lenders. The impact of tax avoidance on company reputation can also affect relationships with creditors, potentially leading to higher borrowing costs or difficulties in obtaining debt in the future. Although tax avoidance offers short-term benefits, MSMEs need to consider the potential long-term negative impacts, such as financial risks and reputational damage, when making debt management decisions. This study provides important insights for MSMEs in managing tax avoidance wisely, balancing financial benefits with the potential reputational impact.
Tantangan dan Peluang Integrasi Kecerdasan Buatan Generatif dalam Praktik Manajemen SDM Grace Yulianti; Benardi Benardi; Seger Santoso
Jurnal Visi Manajemen Vol. 10 No. 1 (2024): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v10i1.522

Abstract

This study is a qualitative literature review aimed at exploring the challenges and opportunities of integrating generative artificial intelligence (GAI) in human resource management (HRM) practices. GAI, as an advanced technology, holds significant potential to enhance operational efficiency in HRM through the automation of administrative tasks, improved accuracy in performance evaluations, and the development of more interactive and adaptive employee training. However, its implementation also faces several challenges, including employee resistance to change and the unpreparedness of technological infrastructure. Furthermore, ethical issues such as algorithmic bias in recruitment processes are a major concern, potentially exacerbating inequities if not properly monitored. This research identifies that the success of integrating GAI into HRM depends on the organization’s readiness to address technological and ethical challenges, as well as the importance of careful planning. The findings provide valuable insights for organizations in designing effective strategies for GAI integration to improve performance and organizational dynamics while addressing potential risks.
Dampak Digitalisasi terhadap Inovasi Teknologi pada Usaha Mikro, Kecil, dan Menengah Mohamad Chaidir; Grace Yulianti; Seger Santoso
Jurnal Visi Manajemen Vol. 10 No. 2 (2024): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v10i2.523

Abstract

This study aims to examine the impact of digitalization on technological innovation in Micro, Small, and Medium Enterprises (MSMEs) through a qualitative literature review approach. In the era of digital transformation, MSMEs face various opportunities and challenges. Digitalization has the potential to enhance MSMEs' competitiveness by accelerating product, service, and business process innovation, but it also requires them to overcome limitations such as limited technological skills and financial constraints. By analyzing previous studies using the bivariate probit model, this study finds that digital technology adoption is positively correlated with increased innovation in MSMEs. Digitalization has been shown to expand market access, improve operational efficiency, and strengthen MSMEs' adaptability to changes in the business environment. However, internal and external barriers, such as low digital literacy and limited funding access, remain significant obstacles. This study emphasizes the importance of support from the government and related institutions in providing training and funding access so that MSMEs can fully leverage digitalization for sustainable innovation.
Hubungan Antara Big Baths, Tata Kelola Perusahaan, dan Asimetri Informasi Terhadap Biaya Audit Muhammad Rizal; Farah Qalbia; Ngadi Permana
Jurnal Visi Manajemen Vol. 10 No. 2 (2024): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v10i2.524

Abstract

This study aims to analyze the relationship between big bath accounting, corporate governance, and information asymmetry on audit fees through a qualitative literature review approach. Big bath accounting, a practice of manipulating earnings by reducing profits in one period to boost profits in the subsequent period, is known to increase audit risks, which subsequently leads to higher audit fees. Strong corporate governance is believed to mitigate the negative impact of this practice by providing more effective internal controls and reducing the level of information asymmetry. Low information asymmetry between management and shareholders reduces the auditor's uncertainty regarding the quality of financial statements, which can help lower audit fees. This study reviews recent literature on the relationship among these three variables, comparing findings from previous studies to provide a deeper and more comprehensive understanding. The study's findings suggest that good corporate governance and high levels of transparency play an important role in reducing audit fees caused by big bath accounting practices and information asymmetry. These findings are expected to contribute to the development of more effective governance policies that enhance financial transparency and control audit costs.
Transformasi Organisasi untuk Meningkatkan Kreativitas Produk dan Inovasi Layanan Ngadi Permana; Ruslaini Ruslaini; Muhammad Rizal
Jurnal Visi Manajemen Vol. 10 No. 3 (2024): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v10i3.525

Abstract

This study aims to analyze the relationship between big bath accounting, corporate governance, and information asymmetry on audit fees through a qualitative literature review approach. Big bath accounting, a practice of manipulating earnings by reducing profits in one period to boost profits in the subsequent period, is known to increase audit risks, which subsequently leads to higher audit fees. Strong corporate governance is believed to mitigate the negative impact of this practice by providing more effective internal controls and reducing the level of information asymmetry. Low information asymmetry between management and shareholders reduces the auditor's uncertainty regarding the quality of financial statements, which can help lower audit fees. This study reviews recent literature on the relationship among these three variables, comparing findings from previous studies to provide a deeper and more comprehensive understanding. The study's findings suggest that good corporate governance and high levels of transparency play an important role in reducing audit fees caused by big bath accounting practices and information asymmetry. These findings are expected to contribute to the development of more effective governance policies that enhance financial transparency and control audit costs.
Kajian Literatur Adopsi Cloud Computing pada UMKM : Perspektif Strategis dan Dinamika dalam Satu Dekade Ruslaini Ruslaini; Eka Wahyu Kasih; Seger Santoso
Jurnal Visi Manajemen Vol. 10 No. 3 (2024): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v10i3.526

Abstract

This study examines the adoption of cloud computing in Small and Medium Enterprises (SMEs) with a focus on analyzing trends, theories, and factors influencing adoption during the period from 2011 to 2020. Using a systematic literature review approach, this research analyzes 76 articles published during this period, aiming to provide a deeper understanding of data analysis techniques, cloud computing services commonly studied, and key factors driving or hindering adoption. The findings reveal that the most frequently used analysis techniques are Partial Least Squares Structural Equation Modeling (PLS-SEM) and interpretative analysis. The most analyzed cloud computing service is Software as a Service (SaaS), while the primary factor driving adoption is cost savings. This study also identifies that the majority of studies are not based on clear theoretical frameworks, and research has been predominantly focused in the Asian region. The findings offer insights for future research on developing cloud computing implementation in SMEs, as well as factors to consider in accelerating the adoption of this technology among SMEs globally.
Pengaruh Kualitas Produk dan Harga terhadap Loyalitas Konsumen : (Studi Kasus pada Seafood Zonatri 68) Hendri Sucipto
Jurnal Visi Manajemen Vol. 10 No. 2 (2024): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v10i2.529

Abstract

The purpose this research is to examine the effect of product quality and price on consumer loyalalty in Seafood Zonatri 68. The method for this research is the quantitative method, to collect data by distributing questionnaires to consumers using the google form. The population of this study were 220 consumers and the samples were taken using slovin fotmula, so the sample was 70 consumers. The sampling technique was through purposive sampling method and data analysis tools using SPSS. The result of this study stated the product quality variable (X1) had a significant influence on the consumer loyalty variable (Y) with a value of 0,003<0,05 and t count 3,072>t table 1,998; the price variable (X2) has no significant effect on the consumer loyalty variable (Y) with avalue of 0,108>0,05 and t count 1,631<1,998; simultaneously the variable product qulity (X1) and price (X2) have a significant effect on the consumer loyalty variable(Y) with a value 0,000<0,05 and F count 7,693> Ftable 3,13.
Aromatherapy Management to Reduce Stress Puput Mulyono; Singgih Purnomo
Jurnal Visi Manajemen Vol. 11 No. 1 (2025): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v11i1.533

Abstract

Background: Stress is a major health threat. According to the 2022 adolescent mental health survey, 15.5 million (34.9 percent) adolescents experience mental problems and 2.45 million (5.5 percent) adolescents experience mental disorders. The results of a survey at the University of Indonesia showed that 50% of students who were doing their thesis experienced stress. This can be overcome with non-pharmacological therapy using peppermint incense aromatherapy to reduce stress levels when preparing a thesis for "X" University students. Method: The research design used in this study was quasi-experimental with a pre-test-post-test approach with a control group. The sampling technique used was probability sampling with a simple random sampling method and obtained 58 respondents. Results: Based on analysis using SPSS 24.0, the average value (mean) of the reduction in stress levels in the experimental group was 2.76, while the reduction in stress levels in the control group was 0.00. Apart from that, the results of the paired t test in the experimental group obtained a value of Pv = 0.000 ( alpha = 0.05) which shows the influence of peppermint incense aromatherapy on reducing stress levels when preparing a thesis for students at "X" University, while in the control group the value Pv = 1,000 (alpha=0.05) which indicates there is no effect on the control group. Apart from that, the results of the Man Whitney test obtained a value of Pv = 0.000 (alpha = 0.05) which shows that there are differences between the experimental group and the control group. Conclusion: Based on the research above, it can be concluded that there is an influence of incense aromatherapy.
Analisis Pengaruh Strategi Promosi, Citra Merek, dan Kualitas Layanan Terhadap Keputusan Menginap Tamu di Hotel Grasia Semarang Dita Aulia Rachma Nurul Farida; Nina Mistriani
Jurnal Visi Manajemen Vol. 10 No. 3 (2024): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v10i3.542

Abstract

This study aims to analyze the effect of promotional strategies, brand image, and service quality on guests' decision to stay at Hotel Grasia Semarang. The intense competition in the hospitality industry requires hotels to implement effective marketing strategies to attract guests. Factors such as attractive promotions, a strong brand image, and good service quality are key considerations in guests' decision-making process. This research uses a quantitative approach with surveys as the data collection method, where 100 respondents, who are guests of Hotel Grasia Semarang, were selected using purposive sampling. The collected data were analyzed using multiple linear regression to examine the relationship between the independent variables (promotion, brand image, service quality) and the dependent variable (decision to stay). The results of the study indicate that these three factors have a significant effect on guests' decision to stay at the hotel. The implication of these findings is the importance for hotel management to strengthen the brand image, offer appropriate promotions, and improve service quality to enhance guest satisfaction and loyalty. This study contributes to the development of marketing strategies in the hospitality industry, particularly at Hotel Grasia Semarang.
Peran Ekuitas Swasta dalam Penyelesaian Bank Gagal Pascakrisis Keuangan dan Implikasinya terhadap Stabilitas Keuangan Grace Yulianti; Benardi Benardi; Seger Santoso
Jurnal Visi Manajemen Vol. 10 No. 2 (2024): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v10i2.554

Abstract

This study aims to analyze the role of private equity in resolving failed banks following the 2008 financial crisis and its impact on financial stability. Using a qualitative literature review method, this research examines 30 related studies covering restructuring efficiency, capital stability, operational innovation, and market concentration risks. The findings indicate that private equity can expedite the resolution of failed banks through effective restructuring and improved operational efficiency. However, challenges such as moral hazard risks and market concentration require strict regulatory oversight. The contribution of private equity to financial stability is contextual, depending on market structures and local regulations. This research provides strategic insights for policymakers to optimize the benefits of private equity in the financial sector.

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