cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Syahmardi Yacob
Contact Email
syahmardi_yacob@unja.ac.id
Phone
+6281320024269
Journal Mail Official
editorjournalbsmr@unja.ac.id
Editorial Address
Management Department, Faculty of Economics and Business, Universitas Jambi, Indonesia Kampus Unja Pinang Masak, Jl. Raya Jambi-Muara Bulian Km.15 Mendalo Darat, Jambi Luar Kota, Jambi
Location
Kota jambi,
Jambi
INDONESIA
Journal of Business Studies and Management Review
Published by Universitas Jambi
ISSN : 2597369X     EISSN : 25976265     DOI : https://doi.org/10.22437/jbsmr
Core Subject : Science, Social,
Decision Sciences, Operations Research & Management Social Sciences
The aim of the Journal of Business Studies and Management Review (JBSMR)  is to be a unique journal in its provision of extraordinary services like quick and professional correspondence with authors, fair and comprehensive articles’ double-blind peer review, prompt results of reviews by our dedicated reviewers and editors, high readership and impact. The scope of the manuscript that can be published in JBSMR is financial management, human resource management, marketing management, production and operation management, retail, e-retail, e-commerce, entrepreneurship, small and medium enterprises, and digital marketing in any Business and Management Discipline.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 320 Documents
 28   29   30   31   32 
CORPORATE GOVERNANCE AND FINANCIAL STATEMENT FRAUD IN INDONESIA’S FINANCIAL INDUSTRY: THE CRIME MODEL APPROACH Pertiwi, Ananda Marisa; Arum, Enggar Diah Puspa; Brilliant, Aulia Beatrice
Journal of Business Studies and Management Review Vol. 9 No. 2 (2026): JBSMR, Vol 9 No.2 June 2026
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jbsmr.v9i2.57954

Abstract

Corporate governance plays a strategic role in mitigating fraud by strengthening oversight functions, enhancing managerial transparency and accountability, and optimizing internal control systems in financial reporting. This study aims to examine and analyze the role of corporate governance in detecting financial statement fraud using the CRIME Model, which measures fraud motivation from five aspects: cooks, recipes, incentives, monitoring, and end results. The study was conducted on financial sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2025. The data used in this study consisted of 360 sets of secondary data obtained from company financial reports. The analysis used to test the research hypothesis was Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results showed that the aspects of cooks and end results had a significant impact on detecting financial statement fraud. Meanwhile, others, such as recipes, incentives, and monitoring, had no impact on detecting financial statement fraud.
CORPORATE GOVERNANCE, FIRM CHARACTERISTICS, AND FIRM VALUE: THE MEDIATING ROLE OF TAX AVOIDANCE IN INDONESIAN ENERGY COMPANIES Suryadi; Wahyudi, Ilham; Z, Rico Wijaya
Journal of Business Studies and Management Review Vol. 9 No. 2 (2026): JBSMR, Vol 9 No.2 June 2026
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jbsmr.v9i2.57963

Abstract

This research seeks to enhance understanding of the implications of corporate governance, firm characteristics, and tax avoidance on firm value, especially in the context of Indonesian energy companies. The energy sector holds significant strategic value for Indonesia’s economy; yet, there are gaps in research concerning the nexus of governance, corporate characteristics, tax planning, and firm value. This research focuses on 216 firm-year records from energy companies listed on the Indonesian Stock Exchange from 2021-2024. Analysis is conducted through Partial Least Squares Structural Equation Modelling (PLS-SEM) using the SmartPLS 4 software. Corporate governance is operationalized through the metrics of independent commissioners, board size, managerial ownership, and institutional ownership, and corporate characteristics are firm size, profitability, and leverage. The proxy for tax avoidance is the effective tax rate, while firm value is represented by Tobin’s Q. Findings indicate that corporate governance and firm characteristics both have an impact on tax avoidance. However, corporate governance and tax avoidance were found to exert no significant influence on firm value. Tax avoidance does not mediate the relationship between corporate governance and firm value or between firm characteristics and firm value. The results imply that, in valuing firms, energy sector investors in Indonesia are more concerned with the fundamental financial performance of firms than with the governance structures of firms and the firms' tax-planning activities.
QUALITY CONTROL ANALYSIS OF PEW ENAMEL WIRE USING PARETO AND FISHBONE Violentisca Hermanto, Jason Hermanto; Fitriani, Katlea
Journal of Business Studies and Management Review Vol. 9 No. 2 (2026): JBSMR, Vol 9 No.2 June 2026
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jbsmr.v9i2.57992

Abstract

PT Cakra Wire is a manufacturing company that produces enamel wire for various industrial applications, such as electric motors, transformers, and other electromagnetic devices. During the production process, the company faces quality issues and defective products, which potentially increase production costs and reduce process efficiency. Production data from January to February 2026 indicate that PEW type enamel wire exhibits a relatively high defect rate compared to other product types. This situation necessitates an analysis of the types of defects occurring and the factors contributing to their formation during the production process. The aim of this study is to identify the types of defects in PEW enamel wire, determine the dominant defect type, and analyze the underlying causes. A descriptive research design employing a mixed-methods approach was selected. Data collection involved observations, interviews, document analysis, and the evaluation of operational records regarding product defects from January to February 2026. The analysis was conducted using specific instruments from the "Seven Quality Tools" check sheets, Pareto charts, and cause-and-effect diagrams. The results reveal three main types of defects in PEW products rough surface texture, severe wire breaks (non-compliant with standards), and surface irregularities. Pareto analysis identifies rough surface texture as the dominant defect type. Cause-and-effect analysis demonstrates that these defects are influenced by factors related to man, machine, method, and material. Consequently, the company must strengthen production process monitoring, perform regular machine maintenance, intensify material inspection, and improve adherence to established work procedures by operating personnel. These findings are expected to provide the company with valuable insights for increasing the effectiveness of quality control and reducing defect rates. Keywords: Quality control, TQM, Check Sheet, Pareto chart, and Fishbone Diagram.
The MEDIATING ROLE OF CUSTOMER SATISFACTION IN THE RELATIONSHIP BETWEEN TRUST, EMOTIONAL BONDING, AND LOYALTY: EMPIRICAL EVIDENCE FROM AN SME AUTOMOTIVE WORKSHOP Apriansyah, Roky; Hermanto
Journal of Business Studies and Management Review Vol. 9 No. 2 (2026): JBSMR, Vol 9 No.2 June 2026
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jbsmr.v9i2.58106

Abstract

This study aims to analyze the role of customer satisfaction in mediating the influence of trust and emotional bonding on customer loyalty at Bengkel Putra Motor. Amidst the intense competition in the automotive service sector, understanding the drivers of customer retention is critical for the long-term sustainability of small and medium enterprises (SMEs). This research employs a quantitative approach with a correlational design. Data were collected from 100 respondents using purposive sampling. Structural Equation Modeling (SEM) based on Partial Least Squares (PLS-SEM) was utilized to test the hypothesis and the mediating role of customer satisfaction. The results indicate that trust and emotional bonding have a significant positive influence on customer satisfaction and customer loyalty. Furthermore, customer satisfaction acts as a significant partial mediator between trust, emotional bonding, and customer loyalty. The findings suggest that while trust and emotional bonding are essential predictors, customer satisfaction is the most dominant driver of loyalty, serving as the vital mechanism to convert psychological commitment into behavioral loyalty. The study provides empirical evidence that Bengkel Putra Motor should focus on strengthening technical transparency to foster trust and cultivate emotional engagement to enhance customer experience. By optimizing these factors, the enterprise can mitigate customer churn and ensure long-term business sustainability. This research contributes to the literature on relationship marketing by integrating emotional bonding and trust within a unified mediation model in the specific context of an SME automotive workshop, addressing the research gap regarding customer retention strategies in local service entities.
FROM TALENT MANAGEMENT TO RETENTION INTENTION: THE MEDIATING ROLE OF EMPLOYEE ENGAGEMENT IN STATE-OWNED BANKS adwi, adwi; Halim, Ade Imam Muttaqien; Hasan, Reski Auliany
Journal of Business Studies and Management Review Vol. 9 No. 2 (2026): JBSMR, Vol 9 No.2 June 2026
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jbsmr.v9i2.58158

Abstract

This study examined how talent management retained state-owned bank employees through employee engagement. The study addressed a theoretical problem in human resource management: formal talent management systems are frequently assumed to increase retention directly, yet employees may remain only when those systems create psychological attachment to work and the organization. Using a quantitative explanatory design, survey data were collected from 136 employees of state-owned banks in Southeast Sulawesi, Indonesia. Talent management was measured through talent attraction, talent selection, talent development, career management, and retention strategy, while engagement and retention were measured as work-related psychological and behavioral intentions. The data were analyzed using partial least squares structural equation modeling. The results showed that talent management strongly increased employee engagement, and employee engagement significantly increased employee retention. However, talent management did not have a significant direct effect on employee retention. The mediation test confirmed that employee engagement fully explained the relationship between talent management and retention. The study contributes to talent management research by showing that retention is not produced by formal human resource practices alone but by the psychological engagement generated by those practices. For state-owned banks, the key managerial implication is that talent programs should be designed as engagement-building systems rather than merely administrative career or training programs.
BEYOND THE GREEN NARRATIVE: ESG DISCLOSURE AND GREENWASHING INDICATIONS IN INDONESIAN SUSTAINABILITY REPORTS Armadan, Avant Muhammad; Fitriaty; Muhammad Haris Saputra
Journal of Business Studies and Management Review Vol. 9 No. 2 (2026): JBSMR, Vol 9 No.2 June 2026
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jbsmr.v9i2.58298

Abstract

This study examines the extent and character of Environmental, Social, and Governance (ESG) disclosure in sustainability reports issued by companies included in the IDX ESG Leaders index, and evaluates disclosure patterns that may signal greenwashing. A sequential explanatory mixed-methods design was used. The quantitative stage developed an ESG Disclosure Index by coding indicators mapped from the Global Reporting Initiative Standards with a binary score of one for disclosed items and zero for undisclosed items. The qualitative stage used document analysis supported by NVivo 12 Pro to interpret the traceability, consistency, and substantive depth of selected disclosures. The observation period covered 2022–2024. The average total disclosure index increased from 50.93% in 2022 to 56.32% in 2023 and 64.30% in 2024. Nevertheless, the growth was uneven. The qualitative findings revealed transition gaps in GRI references, inconsistent or duplicated disclosure codes, inaccessible cross-references, and exclusions justified as non-material, irrelevant, or confidential. Symbolic and substantive disclosures also appeared within the same report: some claims were supported by data, targets, mechanisms, and evaluation, while others relied mainly on commitments and positive framing. The study therefore does not label individual firms as greenwashers. Instead, it identifies disclosure conditions that warrant critical scrutiny, particularly when a strong sustainability image is not matched by balanced, traceable, and verifiable evidence. Integrating index-based measurement with qualitative interpretation provides a more cautious basis for evaluating sustainability reporting credibility.
ANALYSIS OF VISUAL STORYTELLING UTILIZATION ON SOCIAL MEDIA TO ENHANCE THE BRAND IMAGE OF MSMES IN JAMBI CITY Apriansyah, Willy; Syahmardi yacob; Istiqomah Malinda
Journal of Business Studies and Management Review Vol. 9 No. 2 (2026): JBSMR, Vol 9 No.2 June 2026
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jbsmr.v9i2.58342

Abstract

This study investigates the strategic utilization of visual storytelling on social media platforms to enhance the brand image of micro, small, and medium enterprises (MSMEs) in Jambi City, Indonesia. Utilizing the Stimulus-Organism-Response (SOR) framework as the underlying theoretical foundation, this research examines whether social media engagement (SME) acts as a critical mediating mechanism between visual storytelling and brand image development. A quantitative causal research design was implemented, surveying 100 active social media users in Jambi City who follow and interact with local MSME brands. Data were gathered through a structured online questionnaire and analyzed via Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS4. The empirical results reveal that visual storytelling has a positive and significant direct effect on both brand image and social media engagement. Furthermore, social media engagement exerts a highly significant positive effect on brand image and successfully mediates the relationship between visual storytelling and brand image, exhibiting a partial mediation pattern. Descriptive analysis indicates a critical gap, while Jambi MSMEs suffer from low visual differentiation, they successfully cultivate high brand commitment through relational engagement. These findings suggest that Jambi MSMEs must transition from transactional, hard-selling catalog posts to relational, narrative-driven content to foster active audience interaction and build sustainable brand equity.
TRUST-BASED VILLAGE FINANCIAL GOVERNANCE: TRANSPARENCY, ACCOUNTABILITY, PARTICIPATION, AND VILLAGE FUND SUCCESS Rachman, Sri Rachmawati; Wellem, Karmila Alamsyah; Hajar, Khaerunnisa Ibnu
Journal of Business Studies and Management Review Vol. 9 No. 2 (2026): JBSMR, Vol 9 No.2 June 2026
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jbsmr.v9i2.58404

Abstract

This study examines how transparency, accountability, and community participation shape community trust and how such trust influences the perceived success of village fund management in Konawe Selatan Regency, Indonesia. Using a quantitative survey design, data were collected from 384 village community members and analysed using partial least squares structural equation modelling (PLS-SEM). The findings reveal that transparency, accountability, and community participation significantly enhance community trust, with transparency emerging as the strongest governance predictor. Community trust strongly predicts perceived village fund management success, indicating that citizens evaluate village fund performance not only through administrative compliance or program realization but also through confidence in village government integrity, competence, and responsiveness. The theoretical contribution of this study lies in advancing a trust-based village financial governance perspective by integrating Good Governance Theory, Institutional Trust Theory, and Public Value Theory. This perspective explains how governance practices generate public trust and how trust translates village financial governance into perceived public value. The study provides practical implications for strengthening citizen-friendly transparency, social accountability, and meaningful participation in rural public financial management.
DIGITAL TRANSFORMATION IN THE IMPLEMENTATION OF VILLAGE INFORMATION SYSTEMS IN MEKAR SARI VILLAGE Try Syeftiani; Yudi; Saadah, Mar Atun; Haris Saputra, Muhammad; Permana, Kurnia
Journal of Business Studies and Management Review Vol. 9 No. 2 (2026): JBSMR, Vol 9 No.2 June 2026
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jbsmr.v9i2.59020

Abstract

The provision of services to rural communities is currently driven by developments in information technology, which require village governments to undertake digital transformation in the implementation of governance and public services. The Village Information System (SSI) is one manifestation of this digital transformation in village government, utilizing technology to support administrative services, data management, and budget transparency. Many previous studies have focused on digital transformation at the central or regional level, but there is limited research that highlights how this process occurs at the village government level as the leading service provider. This study aims to examine the extent to which digital transformation has been implemented in the implementation of the Village Information System (OpenSID) in Mekar Sari Village, Muaro Jambi Regency, and to identify factors that support and hinder this process. The approach used is a qualitative case study method, utilizing data collection techniques such as interviews and document reviews. The findings indicate that the use of OpenSID in Mekar Sari Village has expanded to various service functions, ranging from population data, correspondence, development, assets, to budget transparency. However, technical maintenance of the system remains concentrated in one or two key personnel. This study also reveals that the success of digital transformation in villages is determined by several factors including economic, technical, social, organizational and institutional aspects, as well as legal and regulatory systems. The contribution of this research shows that the success of digital transformation in villages depends not only on the availability of technology, but also on the distribution of operational usage capabilities and the sustainability of institutionalized technical management.
ANALISIS PEMETAAN (SOCIAL MAPPING) PROGRAM CORPORATE SOCIAL RESPONSIBILITY (CSR) DI INDONESIA Riza, Faizal; Afrizal, Ardi
Journal of Business Studies and Management Review Vol. 9 No. 2 (2026): JBSMR, Vol 9 No.2 June 2026
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jbsmr.v9i2.59637

Abstract

This study, entitled Social Mapping Analysis of Corporate Social Responsibility (CSR) Programs in Indonesia, employs a descriptive analytical method to examine the paradigm shift in the implementation of Corporate Social Responsibility (CSR) in Indonesia from conventional philanthropy toward strategic social investment. The predominance of the education (30–40%) and economic empowerment (20–25%) pillars reflects growing corporate awareness of the need to address gaps in community competencies and financial self-reliance. Education is positioned as an instrument for the long-term improvement of human resource quality, while the empowerment of micro, small, and medium enterprises (MSMEs) serves as an exit strategy to prevent economic disruption in communities once company operations cease. Program effectiveness depends substantially on community perceptions and the approach adopted in implementation. Participatory programs involving community leaders (local heroes) through social mapping tend to achieve higher levels of acceptance because they are more relevant to local needs and maintain greater transparency. As a strategic recommendation, companies need to shift their perspective from viewing CSR as a cost center to treating it as a form of social investment by identifying local actors who possess integrity and influence. The active involvement of community leaders can ensure that CSR programs move beyond ceremonial activities and generate tangible improvements in community well-being while supporting the long-term sustainability of business operations in the areas where companies operate.

Page 32 of 32 | Total Record : 320

 28   29   30   31   32 

Filter by Year

2017 2026


Reset
Filter By Issues
All Issue Vol. 9 No. 2 (2026): JBSMR, Vol 9 No.2 June 2026 Vol. 9 No. 1 (2025): JBSMR, Vol 9 No.1 December 2025 Vol. 8 No. 2 (2025): JBSMR, Vol 8 No.2 June 2025 Vol. 8 No. 1 (2024): JBSMR, Vol 8 No.1 December 2024 Vol. 7 No. 2 (2024): JBSMR, Vol 7 No.2 June 2024 Vol. 7 No. 1 (2023): JBSMR, Vol 7 No.1 December 2023 Vol. 6 No. 2 (2023): JBSMR, Vol. 6 No.2, June 2023 Vol. 6 No. 1 (2022): JBSMR, Vol. 6 No.1, December 2022 Vol. 5 No. 2 (2022): JBSMR, Vol. 5 No.2, June 2022 Vol. 5 No. 1 (2021): JBSMR, Vol. 5 No.1, December 2021 Vol. 4 No. 2 (2021): JBSMR, Vol.4 No.2, June 2021 Vol. 4 No. 1 (2020): JBSMR Vol. 4 No.1, December 2020 Vol. 3 No. 2 (2020): JBSMR Vol. 3 No.2, June 2020 Vol. 3 No. 1 (2019): JBSMR Vol. 3 No.1, December 2019 Vol. 2 No. 2 (2019): JBSMR Vol 2 No.2 June 2019 Vol. 2 No. 1 (2018): JBSMR Vol 2 No.1 December 2018 Vol. 1 No. 2 (2018): JBSMR Vol 1 No.2 June 2018 Vol. 1 No. 1 (2017): JBSMR Vol 1 No.1 December 2017 More Issue