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Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Published by Universitas Maritim AMNI Semarang
ISSN : 29635284     EISSN : 29635225     DOI : 10.58192
Core Subject : Science,
Decision Sciences, Operations Research & Management
Cakupan keilmuan Jurnal Manajemen, Ekonomi dan Kewirausahaan adalah jurnal yang memuat tentang hasil-hasil penelitian ilmu manajemen yang terdiri dari Manajemen SDM, Manajemen Keuangan, Manajemen Pemasaran, Manajemen Operasional dan Manajemen Bisnis Syariah serta Manajemen Kewirausahaan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Menejemen Teknologi dan Inovasi
Articles 266 Documents
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Pengaruh Sumber Daya Manusia dan Inovasi Produk Terhadap Kinerja Kewirausahaan Muttaqin, Arya Abdul Jabbar; Apriadi, Deri
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 3 No. 3 (2025): Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v3i3.3794

Abstract

This study aims to analyze the effect of Word of Mouth (WOM), brand image, and brand ambassador on consumer satisfaction with Le Minerale in Wonodadi District, Blitar Regency. A quantitative approach with a descriptive design was applied. The study involved 128 respondents selected through accidental sampling. The research instrument was a four-point Likert scale questionnaire tested for validity and reliability before use. Data were analyzed using SPSS version 27, including validity and reliability tests, normality, multicollinearity, heteroscedasticity, multiple linear regression, t-test, F-test, and coefficient of determination (R²). The results show that WOM, brand image, and brand ambassador each have a positive and significant effect on consumer satisfaction. Simultaneously, these three variables also have a significant impact, with an R² value of 0.604, indicating that 60.4% of the variation in consumer satisfaction is explained by WOM, brand image, and brand ambassador, while the remaining 39.6% is influenced by other factors beyond this study. These findings highlight the importance of combining marketing communication strategies to enhance consumer satisfaction in the bottled drinking water industry.
Analisis SWOT Dalam Pengembangan Koperasi pada Koperasi Unit Desa (KUD) Rukun Tani Cilongok Mukarromah, Laili; Maulida, Indah Ilma; Maula, Muhammad Ihza; Sulasih, Sulasih
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 3 No. 3 (2025): Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v3i3.3796

Abstract

Abstract. This study aims to analyze the internal and external conditions of the Village Unit Cooperative (KUD) Rukun Tani Cilongok using a SWOT analysis approach to formulate appropriate development strategies to improve the performance and competitiveness of the cooperative in Banyumas Regency. The background of this study is the strategic role of cooperatives, especially KUD, as pillars of rural economy in Indonesia facing various performance problems and competitive challenges. The research method employs a qualitative approach with data collected through in-depth interviews with KUD management and literature review. The analysis identifies KUD's strengths such as strategic location, diversified business units, and price competitiveness; weaknesses including limited competent human resources and capital fluctuations; opportunities from agricultural market potential and government programs; and threats from competition and market liberalization. Based on the SWOT analysis, recommended development strategies include internal strengthening through human resource development, membership inclusion, and utilization of agricultural market opportunities with product and service innovation. These strategies are expected to enhance KUD's performance and competitiveness in supporting the village economy.      
When Digital Finance Becomes a Gatekeeping System: Rethinking MSME Inclusion and Business Survival Aliyya Aliyya; Hernanda Alfioni; Liana Mega Ristyani Bekti; Lufina Mahadewi
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 4 No. 2 (2026): April: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v4i2.4409

Abstract

The digitalization of the financial sector is frequently framed as a technical solution to enhance financial inclusion and expand micro, small, and medium enterprises’ (MSMEs) access to capital. Through fintech platforms, digital payment systems, and data-driven credit assessments, digital finance is widely expected to reduce information asymmetry and lower entry barriers for small businesses. However, this perspective often assumes that expanded access automatically leads to stronger business resilience. This paper challenges that assumption by arguing that financial digitalization increasingly operates as a gatekeeping system that differentiates MSMEs based on their capacity to generate, manage, and comply with digital data requirements. While policy discussions commonly emphasize digital literacy and technological readiness, limited attention has been given to how algorithm-based evaluations, platform compliance standards, and data dependency reshape the conditions under which MSMEs are recognized as “bankable” or “investable.” A critical review of the literature suggests that participation in digital financial systems is not merely a matter of access, but of alignment with platform-defined metrics that implicitly privilege certain business behaviors while excluding others. As a result, many MSMEs do not reject digital finance in principle, but face heightened exposure to operational risk, opacity in decision-making processes, and uncertainty regarding their long-term position within platform-based financial ecosystems. This paper seeks to identify conceptual and policy gaps in existing discussions on financial digitalization and MSMEs by shifting the analytical focus from access expansion toward the structural role of digital finance in shaping business survival. By situating financial digitalization within a broader sustainable development framework, the study underscores the need for governance approaches that address digital gatekeeping and prevent financial inclusion from evolving into a new form of exclusion.
Tahapan Internasionalisasi dan Strategi Glokalisasi PT. Indofood Sukses Makmur Tbk dalam Menembus Pasar Global Rando Ioga Sinulingga; Monica Yunisca Elysela Simamora; Elisabet Sitohang; Angga Humala Putra Siagian; Lenti Susanna Saragih
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 4 No. 1 (2026): Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v4i1.4532

Abstract

This study explores the cross-border expansion process and the glocal approach implemented by PT Indofood Sukses Makmur Tbk in entering the global market arena. As a national food industry player with a dominant position, Indofood is faced with the dilemma of maintaining its distinctive characteristics while meeting international requirements. Using a qualitative descriptive case study method, this research analyzes the company's internationalization journey with reference to the Uppsala theoretical framework and identifies how the glocal concept, a combination of global vision and local touch, is executed in practice. The findings show that Indofood has pursued a gradual expansion path, starting with sporadic commodity shipments, continuing with distribution through third parties, establishing marketing units abroad, and finally establishing manufacturing facilities in the destination country. The glocal aspect is reflected in the adjustment of product formulations to local consumer preferences, culturally relevant packaging design, halal certification management, contextualized marketing strategies, and collaboration with strategic partners at the local level. The results of this study are expected to enrich academic discourse in the field of international marketing and provide practical references for business actors seeking global expansion.
The Influence of Corporate Social Responsibility on The Corporate Image Of Pt Meares Soputan Mining in The Perception of The Ring 1 Batuputih Community Anggelia Arni Alda Dahabang; Christien A. Karambut; Vincentius Pantow
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 4 No. 3 (2026): Juli: Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v4i3.4676

Abstract

Corporate Social Responsibility (CSR) has increasingly become a strategic tool for mining companies to build and sustain positive relationships with surrounding communities. This study aims to examine the influence of CSR implementation on the corporate image of PT Meares Soputan Mining (PT MSM) as perceived by the Ring 1 Batuputih Community in Bitung City, North Sulawesi, Indonesia. A quantitative approach was employed using simple linear regression analysis with a sample of 50 respondents drawn from the Ring 1 Batuputih Community. CSR was measured using Carroll's Triple Bottom Line framework (Economy, Social, and Environment dimensions), while corporate image was assessed through four dimensions: Corporate Personality, Corporate Reputation, Corporate Values, and Corporate Identity. The results indicate that CSR has a positive and significant influence on corporate image (t-test result significant at α = 0.05), with a coefficient of determination (R²) of 0.805, meaning CSR accounts for 80.5% of the variation in corporate image formation. The descriptive analysis revealed that community perception of CSR implementation received a mean score of 3.94 (Good category), while corporate image received a mean score of 3.96 (Good category). Despite generally positive perceptions, areas such as skills training, community involvement in CSR program planning, and environmental transparency were identified as needing improvement. These findings confirm that effective CSR implementation is a key determinant of positive corporate image in the mining sector, particularly in communities directly affected by operational activities.
Karakteristik Audit Eksternal dan Skala Perusahaan sebagai Determinan Penghindaran Pajak: Bukti Empiris dari Indonesia Anugrah Dwi Oktavian; Made Dudy Satyawan
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 4 No. 3 (2026): Juli: Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v4i3.4682

Abstract

Although Indonesia's nominal tax revenues have grown annually, the tax-to-GDP ratio remains persistently below international benchmarks, partly due to corporate tax avoidance. This study examines how public accounting firm (KAP) size, audit fees, and company scale influence tax avoidance among non-financial companies listed on the Indonesia Stock Exchange over 2020–2024. Agency Theory and Political Cost Theory serve as the theoretical foundation, arguing that external monitoring intensity and corporate public visibility jointly shape managerial incentives regarding tax obligations. A balanced panel of 115 non-financial firms yielding 575 firm-year observations was constructed through purposive sampling. Estimation using the Fixed Effect Model with Robust Standard Errors in Stata 17 produces three findings: KAP size has no statistically significant effect on tax avoidance, suggesting that standardized audit protocols neutralize size-based quality differences between Big Four and non-Big Four firms; audit fees show a significant negative effect, indicating that higher monitoring expenditure constrains aggressive tax planning; and firm size similarly produces a significant negative effect, consistent with the prediction that larger firms face greater regulatory scrutiny discouraging tax aggressiveness. These findings offer practical guidance for policymakers seeking to leverage audit mechanisms as instruments of corporate tax compliance.

Page 27 of 27 | Total Record : 266

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