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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 335 Documents
Kepemimpinan Berbasis AI: Cara Manajer Muda Memimpin Tim di Era Automasi 2026 Dwi Safera; Sabatini Tisya Devianti; Farah Luthfitah; Mochammad Isa Anshori
Jurnal Publikasi Ilmu Manajemen Vol. 5 No. 2 (2026): Juni: Jurnal Publikasi Ilmu Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v5i2.6078

Abstract

This study investigates the adoption of artificial intelligence (AI)-based leadership practices among young managers in the context od accelerating automation and digital transformation. The increasing integration of artificial intelligence has fundamentally reshaped organizational processes, particularly in decision-making, task coordination, and team leadership, which are increasingly driven by data and digital technologies. This study aims to analyze how young managers adapt to artificial intelligence-drive environments and to examine its implications for leadership effectiviness. A qualitative approach was employed through a systematic literature review of peer-reviewed academic publications from the past five years. Data were collected from open-acces databases, focusing on key themes such as digital leadership, artificial intelligence integration, and managerial adaptation. The findings reveal that young managers demonstrate higher adaptability in leveraging artificial intelligence tools, as reflected in data-driven decision-making, collaborative leadership styles, and strong orientation toward innovation. Furthermore, artificial intelligence integration contributes to enhanced operational efficiency, improved decision accuracy, and better organizational performance. Nevertheless, several challenges persist, including ethical concerns, data security issues, uneven levels of digital literacy, and the risk of technological overdependence. These findings underscore the importance of balancing technological advancemenet with a human-centered leadership approach.
Analisis Collaborative Governance dalam Implementasi Program Makan Bergizi Gratis (MBG) Bening Tirta Wibowo; Friski Ardeka Sahda Rianestu; Meirinawati Meirinawati; Indra Devian Lumban Gaol
Jurnal Publikasi Ilmu Manajemen Vol. 5 No. 2 (2026): Juni: Jurnal Publikasi Ilmu Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v5i2.6122

Abstract

This study analyzes the implementation of collaborative governance in the Free Nutritious Meal Program (MBG) in Indonesia. The program was initiated to improve the quality of human resources through nutritional interventions involving multiple stakeholders from various sectors, making collaboration an essential aspect of its implementation. This research aims to examine the application of collaborative governance principles and identify factors influencing the effectiveness of the program. The study employed a qualitative approach using a literature review method by analyzing relevant journals, policy documents, government regulations, and official reports related to the MBG Program. The findings reveal that collaborative governance in the MBG Program is reflected through cross-sector coordination, clear role distribution, and a shared commitment among stakeholders, resulting in the formation of a collaborative policy ecosystem. However, several challenges remain, including overlapping authority, unequal institutional capacity, limited data integration, and sustainability issues. The study highlights the importance of strengthening institutional design, improving coordination mechanisms, and enhancing accountability systems to ensure the effectiveness, continuity, and sustainability of the MBG Program implementation in Indonesia.
Analisis Reward, Punishment, Motivasi, dan Kepuasan Kerja dalam Meningkatkan Kinerja Karyawan Produksi pada UD. Niagara Garment Surabaya Dwi Songgo Panggayudi; Dita Alifyah Asmara
Jurnal Publikasi Ilmu Manajemen Vol. 5 No. 1 (2026): Maret: Jurnal Publikasi Ilmu Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v5i1.6138

Abstract

This study aims to understand the role of reward and punishment systems in improving production employee performance at UD. Niagara Garment Surabaya by positioning work motivation and job satisfaction as mediating factors in this relationship. This study uses a qualitative approach with data collection techniques through field observation, in-depth interviews, and documentation. The research informants consisted of production employees and management. Data analysis was conducted through data reduction, data presentation, and drawing conclusions to understand the phenomenon as a whole. The results showed that providing rewards, such as bonuses, loyalty allowances, and additional incentives, can increase employee morale, a sense of appreciation, and job satisfaction. Meanwhile, punishment serves as a means of fostering work discipline, but its inconsistent application creates perceptions of unfairness among employees. Work motivation and job satisfaction have been proven to be important factors that strengthen performance improvements, demonstrated by increased responsibility, discipline, and production quality.
Peran Manajemen Pajak dalam Mendukung Pengambilan Keputusan Strategis Perusahaan Iis Sulistiawati; Hoandi Syahputra; Mahendra Pratama Putra; Nanda Dyah Hanipah; Muhadri Muhadri
Jurnal Publikasi Ilmu Manajemen Vol. 5 No. 2 (2026): Juni: Jurnal Publikasi Ilmu Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v5i2.6212

Abstract

This study aims to analyze the role of tax management in supporting corporate strategic decision-making. Tax management is not only understood as a compliance function toward tax regulations but also as a strategic instrument that contributes to improving financial efficiency and firm value. This study employs a qualitative approach using a literature review method by analyzing various previous studies related to tax management, tax planning, strategic decision-making, and firm value. The results indicate that effective tax management can enhance a company's financial flexibility, enabling firms to make more optimal strategic decisions regarding investment, financing, and business expansion. Furthermore, tax planning as an integral part of tax management contributes to improving cash flow efficiency and increasing net profit. These improvements ultimately have a positive impact on firm value and investor perceptions of corporate performance. The findings also suggest that sound tax management helps companies minimize tax-related risks while supporting long-term business sustainability. Therefore, tax management should be viewed not merely as a compliance mechanism but also as an important strategic tool that supports corporate decision-making processes and strengthens competitiveness. It can be concluded that tax management plays a strategic role in ensuring tax compliance, supporting business decisions, and enhancing firm value in a sustainable manner.
Pengaruh Keputusan Investasi dan Kebijakan Dividen terhadap Harga Saham pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2020-2024 Rosusanti Sulpianinsi; Muhammad Ichwan Musa; Hety Budiyanti; Nurman Nurman; Annisa Paramaswary Aslam
Jurnal Publikasi Ilmu Manajemen Vol. 5 No. 2 (2026): Juni: Jurnal Publikasi Ilmu Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v5i2.6241

Abstract

This study aims to determine the partial and simultaneous influence of investment decisions and dividend policies on stock prices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020-2024. This study uses a quantitative approach with a documentation method. The population in this study were manufacturing companies in the consumer goods sector for the 2020-2024 period. The sample selection used a purposive sampling technique according to the specified criteria and obtained 21 companies. This study used panel data regression analysis through the Economic Views (Eviews) 12 program. The results of the study indicate that partially, investment decisions and dividend policies have a negative but insignificant effect on stock prices with company size as a control variable in manufacturing companies listed on the IDX in 2020-2024. However, simultaneously, investment decisions and dividend policies have a significant effect on stock prices with company size as a control variable in manufacturing companies listed on the IDX in 2020-2024.  
Evaluasi Kinerja Keuangan Sebelum dan Sesudah Restrukturisasi Portofolio Bisnis pada PT. Unilever Indonesia TBK. Periode 2021-2025 Rasya Ramadhan; Niken Ayu Azizah; Rudi Sanjaya; Dinda Apresya; Lora Maharani; Agung Cahya Dwiyanto
Jurnal Publikasi Ilmu Manajemen Vol. 5 No. 2 (2026): Juni: Jurnal Publikasi Ilmu Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v5i2.6262

Abstract

The purpose of this study is to analyze the financial performance of PT Unilever Indonesia Tbk over the period 2021-2025 and to assess the strategic implications of restructuring its business portfolio. The study focuses on analyzing liquidity, solvency, and profitability ratios, based on secondary data from audited financial statements and interim reports up to the first quarter of 2026. The results of the study reveal that the company faced significant liquidity and solvency pressures, peaking in 2024. Indeed, the current ratio fell to 44.6%, while the debt-to-equity ratio reached 646.6%. However, the strategic decision to restructure the portfolio, particularly through the divestment of the Ice Cream and Tea businesses in late 2025 and early 2026, has fundamentally transformed the balance sheet. In the first quarter of 2026, the current ratio saw a significant increase, reaching 87.0%. Simultaneously, the debt-to-equity ratio decreased noticeably to 211.5%. Furthermore, the net profit margin rose remarkably to 25.4%, thanks to substantial capital gains realized on disposals and rigorous operational optimization. This study highlights that the strategic disposal of non-strategic assets is an efficient mechanism for companies seeking to restore their margins and reduce their debt.
Tinjaun Literatur Mengenai Kontribusi Pajak Pertambahan Nilai (PPN) terhadap Penerimaan Negara dan Stabilitas Ekonomi di Indonesia Muhamad Sahdian; Erni Kristina Zai; Kristina Wolu Hudo
Jurnal Publikasi Ilmu Manajemen Vol. 5 No. 2 (2026): Juni: Jurnal Publikasi Ilmu Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v5i2.6267

Abstract

Value Added Tax (VAT) is one of the main sources of government revenue and plays an important role in financing national development and maintaining fiscal stability. In recent years, the Indonesian government has adjusted VAT rates as an effort to increase state revenue and strengthen fiscal capacity. However, this policy has also generated various economic impacts, particularly on inflation, purchasing power, and household consumption. This study aims to analyze the contribution of VAT to state revenue and its impact on economic stability in Indonesia. The research employs a literature review approach using qualitative methods. Data were collected from scientific journals, books, government reports, and other relevant publications related to the research topic. The findings indicate that VAT contributes significantly to state revenue due to its broad and relatively stable tax base. On the other hand, higher VAT rates may increase the prices of goods and services, leading to inflationary pressures and reducing consumers’ purchasing power, especially among middle- and lower-income groups. The decline in purchasing power may also affect household consumption, which is one of the key drivers of economic growth. Nevertheless, VAT remains an effective fiscal instrument for increasing government revenue when accompanied by policies that protect public welfare. The study implies that policymakers should balance the objective of increasing state revenue with the need to maintain economic stability, ensuring that tax policies remain effective, sustainable, and beneficial for society.
Analisis Pengaruh Suku Bunga terhadap Penurunan Permintaan Kredit Bank di Indonesia pada Bank BRI: Studi Kasus: PT Bank Rakyat Indonesia (Persero) Tbk. Periode 2020-2024 Alvito Dianokta; Galang Romadon; Ridwan Ardiansyah; Ravenna Zahra; Widia Rahmawati; Rudi Sanjaya
Jurnal Publikasi Ilmu Manajemen Vol. 5 No. 2 (2026): Juni: Jurnal Publikasi Ilmu Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v5i2.6350

Abstract

This study examines the effect of interest rates on the decline in credit demand at PT Bank Rakyat Indonesia (Persero) Tbk. (BRI), the largest bank in Indonesia with a focus on the Micro, Small, and Medium Enterprises (MSME) segment. Using a qualitative-descriptive approach with secondary data analysis from BRI's annual reports for the 2020–2024 period, Bank Indonesia (BI) data, and Financial Services Authority (OJK) publications, this study finds that the increase in BI Rate from 3.50% (2021) to 6.25% (2024) significantly impacted BRI's credit growth. BRI's credit growth, which previously reached 13.01% yoy (2022) and 12.50% yoy (2023), slowed substantially to only 6.97% yoy in 2024 below the management's target of 10%–12%. From a service management perspective, the increase in BRI's Prime Lending Rate (SBDK) for the corporate segment from 7.25% (2021) to 8.50% (2024) and the retail segment from 7.50% to 8.75% reduces the perceived value of BRI's credit services to borrowers and encourages wait-and-see behavior from corporate and MSME customers. Managerial implications suggest that BRI needs to strengthen value-based service strategies, accelerate digital transformation, and innovate in credit product design to maintain competitiveness amid high interest rate pressures.
Analisis Restrukturisasi Perusahaan dalam Meningkatkan Kinerja Keuangan pada PT Waskita Karya (Persero) TBK Periode 2022-2025 Della Lesya Oktavianti; Dinda Kanaya; Rudi Sanjaya; Nadia Maulida; Nifaeri Permata Hia; Sindy Mirela
Jurnal Publikasi Ilmu Manajemen Vol. 5 No. 2 (2026): Juni: Jurnal Publikasi Ilmu Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v5i2.6378

Abstract

This study aims to analyze the effectiveness of financial and operational restructuring in improving the financial performance of PT Waskita Karya (Persero) Tbk during the 2022–2025 period. The study uses a quantitative descriptive method utilizing secondary data sourced from audited consolidated financial statements, annual reports, and the company's investor relations publications. The analysis was conducted using financial ratios including the Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), Return on Equity (ROE), and Gross Profit Margin (GPM). The research results show that the restructuring program, implemented through the Rp26.3 trillion Master Restructuring Agreement (MRA) and the Rp5.3 trillion Working Capital Guarantee Loan (KMKP) restructuring, successfully reduced the company's total liabilities from Rp83.99 trillion in 2022 to Rp67.06 trillion in 2025. Furthermore, operational efficiency increased Gross Profit Margin from 5.60% in 2023 to 17.92% in 2025. However, the company still experienced profitability pressures, as evidenced by persistent negative ROA and ROE and a decline in the Current Ratio to 0.51 in 2025. The research findings indicate that the restructuring has had a positive impact on improving the financial structure and operational efficiency, but has not yet resulted in a full recovery in profitability. Therefore, successful restructuring requires support from increased operating income, strengthened cash flow, and sustained control of financial expenses.
Mekanisme Peningkatan Perilaku Kerja Inovatif UMKM melalui Psycap dan Work Engagement: (Studi Hubungan Berbasis SLR) Hardiyanto Hardiyanto; Alfian Alfian; Dani Rizana
Jurnal Publikasi Ilmu Manajemen Vol. 5 No. 1 (2026): Maret: Jurnal Publikasi Ilmu Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v5i1.6491

Abstract

The increasingly dynamic business environment requires business actors to continuously innovate in order to maintain their competitiveness. In this context, Innovative Work Behavior (IWB) has become a crucial factor influenced by various psychological aspects, particularly Psychological Capital (PsyCap) and Work Engagement (WE). Although the relationships among these variables have been widely investigated, previous studies have reported inconsistent findings and have predominantly focused on formal organizational settings, while research in Micro, Small, and Medium Enterprises (MSMEs) remains limited. This study aims to synthesize empirical findings on the relationships among Psychological Capital, Work Engagement, and Innovative Work Behavior, while identifying research gaps and future research opportunities in the MSME context. This study employed a Systematic Literature Review (SLR) approach following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines. A total of 20 journal articles published between 2022 and 2025 were selected based on predetermined inclusion and exclusion criteria and analyzed using thematic synthesis. The findings indicate that Psychological Capital consistently has a positive influence on both Work Engagement and Innovative Work Behavior. Furthermore, Work Engagement serves as a significant mediating mechanism linking Psychological Capital to Innovative Work Behavior. This review also reveals the limited number of studies conducted within the MSME context, particularly among government-assisted MSMEs. Therefore, future research is recommended to examine the Psychological Capital–Work Engagement–Innovative Work Behavior model across different MSME settings to enrich both theoretical and practical perspectives in human resource management.