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POLITEKNIK PRATAMA PURWOKERTO Alamat : Komplek Purwokerto City Walk (PCW) Jl. H.R. Bunyamin Blok A 11-12 Purwokerto 53121 email : admisi@politeknikpratama.ac.id, website : www.politeknikpratama.ac.id
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INDONESIA
Jurnal Publikasi Ilmu Manajemen
ISSN : 29638712     EISSN : 2963766X     DOI : 10.55606
Core Subject : Economy, Science,
bidang manajemen dan bisnis dalam perspektif ekonomi konvensional maupun ekonomi syariah dan Manajemen SDM Keuangan Akutansi Ekonomi Islam
Articles 259 Documents
Pengaruh Leverage dan Profitabilitas terhadap Manajamen Laba pada Perusahaan Sub Sektor Konstruksi Bangunan yang Terdaftar di BEI Tahun 2020-2024 Rahadathul Aisy; Syahrial Addin; Yulia Mujiaty
Jurnal Publikasi Ilmu Manajemen Vol. 4 No. 3 (2025): September: Jurnal Publikasi Ilmu Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v4i3.5547

Abstract

Along with the strengthening intensity of globalization in the global economic landscape, companies from various parts of the world are required to maintain stable market share. This condition encourages increasingly competitive competition between some of important sectors, including the building construction sub-sector. With the need for the construction of buildings and public facilities always high, each company seeks to display optimal financial performance to attract investor’s attention. Consequently, a lot of businesses use earnings management techniques to preserve their positive public perception. This study aims to empirically examine the effect of leverage and profitability on earnings management in building construction sub-sector companies listed on the IDX in 2020-2024. The sample consisted of 9 companies that met the criteria using purposive sampling method. Earnings management is measured using the Modified Jones model, leverage is measured by Debt To Equity Ratio, while profitability is measured by Return On Assets. The analysis method used is quantitative and multiple linear regression analysis. The results showed that partially leverage has no significant effect on earnings management, but profitability has a positive and significant effect on earnings management. Simultaneously, leverage and profitability have a significant effect on earnings management.
Peran Media Sosial dalam Membangun Citra Merek Global pada Brand Adidas di Indonesia Joshua Valerio; Oktavian Tri Pandowo; Sumando Magnus Siboro
Jurnal Publikasi Ilmu Manajemen Vol. 4 No. 4 (2025): Desember: Jurnal Publikasi Ilmu Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v4i4.5728

Abstract

The rapid development of digital technology has significantly transformed how global brands communicate and build relationships with consumers. Social media has become a primary platform enabling interactive, personalized, and two-way communication, making it a strategic tool for shaping global brand image. This study analyzes the role of social media in constructing Adidas’ global brand image in Indonesia. Using a literature review method, the research synthesizes digital marketing theories, global brand image concepts, and empirical findings from national and international studies on social media strategies and consumer behavior. The findings show that social media plays a crucial role in strengthening Adidas’ global brand image in the Indonesian market. Global campaigns such as Impossible Is Nothing and Run for the Oceans effectively reinforce perceptions of Adidas as an innovative, modern, and premium brand. Consistent messaging, visual identity, and exposure to global content enhance brand equity among Indonesian consumers, aligning with Alalwan (2018) and Hidayat & Khairunnisa (2021). Moreover, glocalization emerges as a key strategy, enabling Adidas to integrate global brand values with local preferences. Collaborations with local influencers, engagement with the Adidas Runners community, and localized content strengthen emotional connections while preserving global identity. Overall, social media functions not merely as a promotional medium but as a strategic instrument for developing and sustaining Adidas’ global brand image in Indonesia.
Analisis Dampak Harga Kedelai terhadap Produksi Tahu dan Tempe pada Pabrik Paguyuban Tahu Tempe Korwil Garut Agus Suryana
Jurnal Publikasi Ilmu Manajemen Vol. 4 No. 4 (2025): Desember: Jurnal Publikasi Ilmu Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v4i4.5734

Abstract

The price fluctuation of soybeans as the main raw material has an important role in determining the sustainability of tofu and tempeh production. This research aims to analyze the influence of soybean prices on the production of tofu and tempeh at the Paguyuban Tofu Korwil Garut Tempe Factory. The research uses a quantitative approach with simple linear regression analysis and elasticity analysis. The data used is a monthly simulation data for one year that is analyzed using SPSS software. The results of regression analysis show that the price of soybeans has a negative and significant effect on the production of tofu and tempeh. The regression equation obtained is Y=1140,012−0,062X, which shows that the increase in soybean prices will reduce the amount of production. The determination coefficient value of 0.993 indicates that 99.3% of production variation can be explained by changes in soybean prices. The result of the elasticity calculation shows a value of -1,18, which indicates that the production of tofu and tempeh is elastic to changes in soybean prices. This study concluded that the price of soybeans is the dominant factor that affects the production level of tofu and tempeh. Therefore, soybean price stability is very important to maintain production continuity, especially for small and medium industries.
Pengaruh Komitmen Organisasi terhadap Kinerja Karyawan: Systematic Literature Review Liling Silviana; Qori Titian Rahayu; Dani Rizana
Jurnal Publikasi Ilmu Manajemen Vol. 4 No. 4 (2025): Desember: Jurnal Publikasi Ilmu Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v4i4.5748

Abstract

Employee performance is one of the strategic components that influence organizational sustainability and competitive advantage in facing the dynamics of the business environment. Using a Systematic Literature Review (SLR) approach, this study aims to analyze the effect of organizational commitment on employee performance. Relevant and high-quality empirical research results were identified, selected, and synthesized through SLR. Data were obtained from the Scopus and Google Scholar databases based on the criteria of articles published in the last five years. Literature selection was carried out systematically through the stages of keyword determination, screening based on inclusion and exclusion criteria, and analysis of research substance. The study shows that organizational commitment significantly affects employee performance. Employees who are highly committed to the company tend to be more productive, loyal, and have better work quality. In addition, it was proven that continuous, affective, and normative commitment improves individual and overall organizational performance. These findings show the importance of management in building and maintaining organizational commitment so that employee performance continues to improve. This study is expected to provide theoretical and practical references for researchers and human resource practitioners.
Pengaruh Budaya Organisasi dan Perilaku Manajerial terhadap Efektivitas Penganggaran dan Keberlanjutan Keuangan Perusahaan Novia Ardana Siregar; Misjelina Br Surbakti; Anggun Nabila; Yusril Anwar; Muammar Khaddafi
Jurnal Publikasi Ilmu Manajemen Vol. 4 No. 4 (2025): Desember: Jurnal Publikasi Ilmu Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v4i4.5749

Abstract

Organizational culture and the way managers think and act significantly influence the quality of the budgeting process and the overall financial stability of a company. A work environment characterized by strong shared values, clear rules, ethical standards, and effective communication can enhance collaboration among employees and contribute to more accurate, transparent, and realistic budgeting practices. Conversely, managers’ behavior reflected through consistency, integrity, accountability, leadership commitment, and sound decision-making skills also plays a crucial role in determining the accuracy of budget implementation, monitoring, and expenditure control. When organizational culture and managerial behavior are aligned and mutually reinforcing, the budgeting process becomes more efficient, disciplined, and adaptive to organizational needs. This alignment supports better allocation of financial resources and reduces the risk of budget deviations. As a result, organizations are better positioned to maintain financial control and achieve long-term financial sustainability. Therefore, the integration of a strong organizational culture with positive managerial behavior serves as an essential foundation for establishing a sound, flexible, and sustainable financial management system that supports organizational performance and strategic objectives.
Pertumbuhan UMKM Kuliner di Kecamatan Medan Baru: Studi Kasus Warung Cirasa dan Warung Dimsum 66 Yohanna Dwi Simaremare; Nesmada Putri Manullang; Ondo Apostel Purba; Rotua Sahat Pardamean Simanullang
Jurnal Publikasi Ilmu Manajemen Vol. 4 No. 4 (2025): Desember: Jurnal Publikasi Ilmu Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v4i4.5751

Abstract

This study aims to analyze the factors influencing the growth of culinary micro, small, and medium enterprises (MSMEs) in Medan Baru District through a case study of Warung Cirasa and Warung Dimsum 66, located in the University of North Sumatra area. The differences in growth patterns between the two MSMEs form the basis of this study. The method used is a qualitative descriptive approach with data collection techniques in the form of structured interviews, field observations, and document reviews. Primary data were obtained from business owners and documentation of operational activities. The results show that Warung Cirasa experienced stable growth by emphasizing consistent product quality and service, while Warung Dimsum 66 showed relatively rapid growth through the use of digital marketing and viral marketing strategies. The main factors influencing MSME growth include product quality, marketing strategy, business location, and adaptability to market changes. These findings emphasize the importance of integrating product quality and digital marketing innovation to encourage the sustainable growth of culinary MSMEs amidst dynamic competition.
Peran Human Capital dalam Meningkatkan Daya Saing Perusahaan di Era Digital Joshua Valerio; Aria Muhammad Dewantara; Rozaan Zhorif; Mohammad Zein Saleh
Jurnal Publikasi Ilmu Manajemen Vol. 4 No. 4 (2025): Desember: Jurnal Publikasi Ilmu Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v4i4.5754

Abstract

The rapid development of digital technology has significantly transformed business competition and requires companies to achieve sustainable competitive advantage. In this context, human capital has become a strategic factor that plays a crucial role in enhancing company competitiveness in the digital era. This study aims to analyze the role of human capital in improving corporate competitiveness through a literature review approach. Data were collected from various scientific sources, including academic journals, scholarly books, and reports from international organizations published between 2019 and 2025. The findings indicate that high-quality human capital, supported by strong digital competencies and continuous skill development, contributes significantly to improved organizational performance, innovation, and competitive advantage. Furthermore, effective human capital management through training, upskilling, and reskilling enhances a company’s adaptability to technological changes and dynamic market conditions. Therefore, this study concludes that human capital is a strategic asset and a key driver of sustainable competitiveness in the digital era.
Efektivitas Pengelolaan Utang Negara oleh Kementerian Keuangan: Analisis Risiko dalam Manajemen Keuangan Makro Saat Ini Noor Azizah; Muhammad Zaini; Muhammad Sainil Abidin; Totok Adi Prasetyo
Jurnal Publikasi Ilmu Manajemen Vol. 4 No. 4 (2025): Desember: Jurnal Publikasi Ilmu Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v4i4.5757

Abstract

This study aims to evaluate the effectiveness of the Ministry of Finance's government debt management within the framework of macrofinancial management in Indonesia. Amid global economic volatility and geopolitical uncertainty, debt management is a crucial instrument for maintaining fiscal sustainability while financing national development. This study uses a qualitative descriptive method with a risk analysis approach that encompasses market risk, liquidity risk, and operational risk. Secondary data were obtained from debt management profile reports and recent macroeconomic indicators. The analysis shows that the Ministry of Finance has successfully maintained the debt-to-GDP ratio within the legally mandated safe limits through a strategy of instrument diversification and optimization of domestic financing sources. However, significant challenges remain from exchange rate fluctuations and the rising trend in global interest rates, which have the potential to increase debt interest burdens. The study concludes that the effectiveness of debt management is currently stable, but that strengthening the early warning system mechanism and closer synergy between monetary and fiscal policies is needed. This study's recommendations emphasize the importance of deepening domestic financial markets to reduce dependence on foreign investors and mitigate the risk of sudden capital outflows.
Analisis Proses Kearsipan Digital Berbasis Document Management System pada Sekretaris Perusahaan PT Asuransi Jasa Indonesia Firda Fadila; Darma Rika Swaramarinda; Eka Dewi Utari
Jurnal Publikasi Ilmu Manajemen Vol. 4 No. 4 (2025): Desember: Jurnal Publikasi Ilmu Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v4i4.5810

Abstract

This study aims to explore and analyze how the web-based digital archiving process of Document Management System (DMS) works for both incoming and outgoing mail, as well as the obstacles faced in the archiving of company secretaries at PT Asuransi Jasa Indonesia. This study uses a descriptive qualitative research method with a case study. Data sources were collected through observation, interviews, and documentation with employees of the Corporate Secretary of PT Asuransi Jasa Indonesia as informants. Data analysis techniques included data collection, data reduction, data presentation, and drawing conclusions. The results of the study show that the process of filing incoming and outgoing letters and digitally inputting archives in the filing system at PT Asuransi Jasa Indonesia is operational, but there are still several obstacles with the website, ranging from login problems, unstable upload processes, and scanned archives that have not been fully entered into the system. This method allows the agency to save physical storage space while providing more efficient access to employees and users. Thus, the research efforts can be concluded that the digital archiving process can be beneficial to the company, such as operational efficiency.