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Contact Name
Fitri Apriani
Contact Email
nejeshjournal@gmail.com
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+6287889469421
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nejeshjournal@gmail.com
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Jl. Inspeksi Saluran No. 1 Kalimalang Jakarta Timur
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Kota adm. jakarta timur,
Dki jakarta
INDONESIA
Best Journal of Administration and Management
ISSN : -     EISSN : 2964657X     DOI : https://doi.org/10.56403/bejam
Best Journal of Administration and Management is a periodical scientific journal published based on scientific journal principles aimed at publishing scientific works resulting from research, development and literature studies in the field of Administration and Management, and Scope this journal: Accounting, Banking, Taxation, Human Resource Management Administration, Marketing, Transportation Management, Industrial Management, Informatics Management, Public relations Advertising, Communication and Media Management, Social Welfare Science, Public administration, Socio-Political Science Public policy, Tourism
Articles 82 Documents
Factors Affecting the Profitability of Islamic Commercial Banks in Indonesia from 2015 to 2019 Suhendi; Fadlan, Ahmad; Wahyuni, Sri
Best Journal of Administration and Management Vol 3 No 2 (2024): Best Journal of Administration and Management
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/bejam.v3i2.213

Abstract

Profitability of Islamic commercial banks in Indonesia is one of the important aspects in assessing the performance and sustainability of sharia-based financial institutions. One of the indicators used to measure the level of profitability is Return On Asset (ROA). ROA is the ratio between profit after tax to total assets. This ratio reflects the ability of bank management to use its investment resources to increase revenue. This study was conducted to analyze the factors affecting the profitability of Islamic Commercial Banks in Indonesia from 2015 to 2019. The research sample consists of quarterly data on economic growth and inflation from 2015 to 2019, as well as quarterly financial reports from 11 Islamic Commercial Banks in Indonesia that meet the criteria for complete annual financial reports during the period of 2015-2019, totaling 220 data points. The analytical technique used to interpret and analyze the data in this study is the Generalized Least Squares (GLS) panel data regression, operated using Eviews 9.0 software. In a partial analysis, the capital variable has a positive and significant effect on the profitability variable. The liquidity variable has a positive and significant effect on the profitability variable. The bank size variable has a positive and significant effect on the profitability variable. The inflation variable has a positive but not significant effect on the profitability variable. The economic growth variable has a positive and significant effect on the profitability variable.
Intrinsic Motivation Mediates the Influence of Affective Commitment on OCB in Kertamulya Bumdes in West Bandung District Bagja, Hafied Noor; Rachmat, Radhi Abdul Halim; Tantular R, Yoga
Best Journal of Administration and Management Vol 3 No 2 (2024): Best Journal of Administration and Management
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/bejam.v3i2.224

Abstract

Appropriate organizational governance will support fair management of BUM Desa so as to provide satisfaction for village communities. Fair organizational management can improve managerial performance through implementing decisions that represent interested individuals . Participation and contribution of village communities is important in managing BUM Desa, so BUM Desa really needs to implement procedural justice in the governance of its organization. This research aims to find out whether intrinsic motivation mediates the influence of affective commitment on OCB in BUMDes Kertamulya in West Bandung Regency. The data analysis method used is descriptive verification method with multiple regression linear analysis and Sobel test. Findings prove that Commitment affective influence motivation intrinsic but influence OCB. Study shows that internal motivation mediates the influence of individual characteristics on OCB. this finding can provide managerial considerations about antecedents of OCB.
The Influence of Organizational Culture on the Improvement of Health Services at Telaga Murni Public Health Center Donah Mulatsih; Agus Cholik; Anita Wijayanti; Sri Wahyuni; Sumantoro
Best Journal of Administration and Management Vol 3 No 2 (2024): Best Journal of Administration and Management
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/bejam.v3i2.229

Abstract

This study explores the influence of organizational culture on the improvement of health services at the Telagamurni Public Health Center. Using an explanatory survey method with a quantitative approach, the study analyzed data from 89 respondents selected through stratified random sampling. The findings reveal that organizational culture contributes 68.5% to the improvement of health service quality. The dimension of team orientation scored the highest, emphasizing the importance of collaboration in health services. Conversely, the aspects of innovation and risk-taking recorded the lowest scores, indicating the need for enhancements in organizational creativity and adaptability. Practical implications of these findings include strengthening training programs, developing integrated health information systems, and implementing digital transformation in health services.
Building Organizational Culture Through Digitalization of Technology Service Post Management in Improving the Performance of Alamanda 28 Technology Service Post, Bojong Rawalumbu Sub District Imansyah Abinda Firdaus; Agus Cholik; Muhammad Riksa Praba Haskara; Muhammad Ro'uuf Fadhillah; Ranty Purnamasari
Best Journal of Administration and Management Vol 3 No 2 (2024): Best Journal of Administration and Management
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/bejam.v3i2.234

Abstract

This study analyzes organizational culture in the implementation of digitalization of the management of the Alamanda 28 Technology Service Post (Posyantek), Bojongrawalumbu Village, to improve public service performance. Using a qualitative approach with a case study method, data was collected through in-depth interviews, participant observation, and documentation studies. The research results show that digitalization has succeeded in increasing operational efficiency, transparency and accountability, as well as user satisfaction. This transformation is supported by transformational leadership, a culture of continuous learning, and collaboration between human resources. However, challenges such as resistance to change, infrastructure limitations, and digital literacy still need to be addressed. This study recommends prioritizing strengthening human resources, technology infrastructure, and developing a culture of innovation for the sustainability of digital transformation. This research provides theoretical and practical contributions to the management of technology-based public services at the sub-district level.
Implementation of the Policy on Data Collection and Issuance of Population Administration for Persons with Disabilities in West Bandung Regency, West Java Province Hendra Trismayadi; Muchlis Hamdi; Andi Pitono; Andi Azikin
Best Journal of Administration and Management Vol 3 No 3 (2025): Best Journal of Administration and Management
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/bejam.v3i3.256

Abstract

People with disabilities have the same rights as citizens and are entitled to obtain population administration services. The implementation of the population administration data collection and issuance policy for people with disabilities cannot be separated from problems such as budget constraints, lack of facilities and infrastructure, and limited human resources. The purpose of this study is to examine and analyze the implementation of the population administration data collection and issuance policy for people with disabilities, the inhibiting and supporting factors, and to find an effective implementation model for the population administration data collection and issuance policy for people with disabilities. The research method used by the researcher is descriptive analysis with type his approach is qualitative through interviews, observations, and documentation. Data analysis was carried out use technique triangulation of data to increase the validity of research findings. The results of the study found that the implementation of the population administration data collection and publication policy has a clear target, namely people with disabilities. To achieve the realization of the percentage of targets that have been set, service innovations were found through the development of cooperation with parties or institutions managing people with disabilities with a pick-up service model. In addition, an integrated online service business process was also created through the Online Service Information Registration System (SIDILAN) application. The pick-up service model and online services from the dimensions of productivity and linearity are very effective because in addition to the clear targets and mechanisms, they are also efficient in utilizing resources.
The Influence of Tax Planning, Profitability, And Costs Operations For Earning Management Chris Monica Levia; Ickhsanto Wahyudi
Best Journal of Administration and Management Vol 3 No 3 (2025): Best Journal of Administration and Management
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/bejam.v3i3.271

Abstract

This study aims to analyze the influence of tax planning, profitability, and operational efficiency (measured by BOPO—Biaya Operasional Pendapatan Operasional) on earnings management in Indonesian public companies. Using regression analysis on data from 90 company observations listed on the Indonesia Stock Exchange (BEI) between 2019 and 2021, the research reveals several key findings. Tax planning, measured by the Effective Tax Rate (ETR), does not significantly affect earnings management, indicating that tax obligations do not directly drive managerial decisions to manipulate financial reports. Similarly, profitability, measured by Return on Assets (ROA), shows no significant impact on earnings management, suggesting that neither high nor low profitability consistently leads to increased earnings manipulation. In contrast, BOPO demonstrates a positive and statistically significant effect on earnings management, highlighting that operational cost management is a critical lever used by firms to influence reported earnings. This implies that companies may manipulate operational expenses to present more favorable financial outcomes. Overall, the independent variables explain only about 28% of the variation in earnings management practices, indicating that other unexamined factors also play a crucial role. The results suggest that regulators should pay closer attention to how operational costs are managed and reported, as they can be indicators of potential earnings manipulation. Future research could expand on these findings by incorporating additional variables such as corporate governance, audit quality, and institutional factors, as well as employing qualitative methods to gain deeper insights into earnings management practices.
The Influence of Investment Decisions, Profitability, Company Size and Capital Structure on Company Value in the Pharmaceutical and Cosmetics Sector for the Period 2021-2023 Eka Susanti; Ickhsanto Wahyudi
Best Journal of Administration and Management Vol 3 No 3 (2025): Best Journal of Administration and Management
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/bejam.v3i3.274

Abstract

This study aims to analyze the effect of investment decisions (PER), profitability (ROA), company size (Ln Assets), and capital structure (DAR) on company value in the pharmaceutical and cosmetics sector listed on the Indonesia Stock Exchange in 2021-2023. In this study, the dependent variable, namely company value, is proxied through Tobin's Q and the independent variables used are investment decisions (PER), profitability (ROA), company size (Ln Assets), and capital structure (DAR). The data population obtained from the annual financial reports is 45 companies from 15 companies selected from the sample using purposive sampling techniques. The data analysis method used is multiple linear regression analysis through the SPSS program. The results of the study show that the investment decision variable has a positive but not significant effect on company value, for profitability and capital structure have a positive effect on company value, but the results for company size have a negative effect on company value, this indicates that there are other factors that are more dominant in influencing company value. Companies that are too large may experience cost efficiency, difficulty adapting to the market and innovation, or the market that provides lower valuations for large companies.
Implementation of the Regent Regulation of Pasuruan Number 27 of 2023 concerning the Strategic Plan of the Pasuruan Regency Manpower Office for the Years 2024–2026 in the Perspective of Public Choice Hambali
Best Journal of Administration and Management Vol 3 No 3 (2025): Best Journal of Administration and Management
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/bejam.v3i3.275

Abstract

This study aims to analyze the implementation of the Regent Regulation of Pasuruan Number 27 of 2023, which outlines the Strategic Plan of the Pasuruan Regency Manpower Office for the years 2024–2026, through the lens of Public Choice theory. The research adopts a qualitative descriptive method, focusing on understanding how individual interests and institutional dynamics influence policy execution. The population comprises stakeholders involved in the formulation and implementation of the strategic plan, including government officials, labor organizations, and community representatives. A purposive sampling technique is employed to select key informants who provide in-depth insights into the policy processes. Data collection instruments include semi-structured interviews, document analysis, and observation. The findings reveal that the implementation of the strategic plan is significantly influenced by the interplay of various interest groups, leading to potential elite capture and deviations from the intended policy objectives. The study underscores the necessity for enhanced transparency, stakeholder engagement, and accountability mechanisms to align the strategic plan's execution with the broader public interest.
Theoretical Analysis of the Role of Ethics in Decision-Making: A Philosophical Approach to the Values of Integrity and Public Service Aan Warul Ulum
Best Journal of Administration and Management Vol 3 No 3 (2025): Best Journal of Administration and Management
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/bejam.v3i3.276

Abstract

This theoretical analysis explores the role of ethics in public decision-making, focusing on the values of integrity and public service. It examines how ethical frameworks specifically deontological ethics, virtue ethics, and care ethics inform and guide the conduct of public officials. The study highlights the challenges faced by public administrators in aligning moral obligations with political pressures and institutional constraints. Through a philosophical lens, the paper discusses the implications of ethical decision making on public trust and institutional legitimacy. The findings underscore the necessity for integrating ethical principles into public administration to foster accountability, transparency, and public confidence. The analysis concludes by emphasizing the importance of ethical education and institutional mechanisms in supporting ethical conduct among public officials.
The Political Economy of Infrastructure Development and Capital Interests: A Case Study of Infrastructure Development in Banyu Biru Village, Pasuruan Regency Agus Prianto
Best Journal of Administration and Management Vol 3 No 3 (2025): Best Journal of Administration and Management
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/bejam.v3i3.277

Abstract

This research aims to analyze the political economy dynamics in infrastructure development in Banyu Biru Village, Pasuruan Regency, focusing on the interaction between capital interests and public policy. Using a qualitative descriptive approach, data was collected through in-depth interviews, field observations, and documentation studies. The research population includes local stakeholders, such as village government, business actors, and the local community, with a purposive sample selected based on their roles and influence in the development process. The research instruments consist of semi-structured interview guides and observation sheets.The results show that infrastructure development in Banyu Biru is influenced not only by community needs but also by capital interests striving to maximize profits through investments in the tourism sector. Although there has been an improvement in facilities and accessibility that supports local economic growth. There are indications that most economic gains tend to accumulate with certain parties who have large capital, while local communities only receive limited benefits. This finding indicates the need for more inclusive and participatory policies to ensure that infrastructure development truly provides fair benefits for all levels of society.