cover
Contact Name
Achmad Daengs GS
Contact Email
ahmad.ashifuddin@gmail.com
Phone
+6282227778940
Journal Mail Official
Sunarmi@apji.org
Editorial Address
Universitas 45 Surabaya Jl Mayjend Sungkono 106 Surabaya, info@univ45sby.ac.id, (031) 56112 14; (031) 563 39 05
Location
Kota surabaya,
Jawa timur
INDONESIA
Journal of Management and Creative Business
ISSN : 29620856     EISSN : 29621119     DOI : 10.30640
Core Subject : Science,
Promote the results of recent research on management and or informatics. Publish only research on management (such as information management, marketing management, financial management, management of resources, operation/production, business management, etc.)
Articles 351 Documents
Galeri Investasi dan Kewirausahaan sebagai Ruang Belajar Nonformal : Studi Kasus pada Mahasiswa Jurusan Admnistrasi Bisnis Politeknik Negeri Manado Dian Nabela Palahiang; Meiske Wisye Manopo; Robby Tanod Mamusung
Journal of Management and Creative Business Vol. 4 No. 4 (2026): Oktober : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v4i4.8002

Abstract

Education can no longer be understood merely as knowledge transfer in the classroom; it also requires nonformal learning spaces that enable students to practice knowledge directly. The Investment and Entrepreneurship Gallery at the State Polytechnic of Manado is a nonformal learning space with a dual function as a capital market education center and an entrepreneurship practice laboratory. This study aims to describe the gallery’s function as a nonformal learning space and explore Business Administration students’ involvement and meaning-making regarding its activities. A qualitative approach with a case study design was employed. Data were collected through semi-structured interviews, participatory observation, and documentation involving six purposively selected informants, comprising the gallery manager, supervisor, and students with different levels of involvement. Data were analyzed using Miles’ interactive model. The findings show that the gallery complements formal learning in accordance with Coombs’ (1973) concept of nonformal education and Indonesia’s Law No. 20 of 2003, although its utilization remains uneven. Student involvement was influenced by time availability and information exposure. Students interpreted their experiences through concrete experience and reflection, consistent with Kolb’s (1984) experiential learning cycle. The three-party partnership concept (3 in 1) emerged as a distinguishing factor supporting workforce and entrepreneurship skills. Effectiveness requires broader socialization and more flexible scheduling.
Transformasi Perilaku Organisasi pada UMKM di Era Digital: Kajian Literatur tentang Kepemimpinan, Adaptabilitas, dan Ketahanan Organisasi Hilma Harmen; Angel Carisa Br Meliala; Adelia Sitanggang; Adrian Siregar; Jesika Batubara; Cindy Febrina Malau; Dego Arnaldo Sihombing; Ludia Pertiwi; Nora sihotang; Meylina Sisilia Surbakti; Risky Rejekinta Ginting; Theresia Wandini Manihuruk; Laura Shintia Baringbing
Journal of Management and Creative Business Vol. 4 No. 4 (2026): Oktober : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v4i4.8006

Abstract

The utilization of digital technology is a strategic step for Micro, Small, and Medium Enterprises (MSMEs) to optimize operational efficiency, expand market reach, and ensure business sustainability. However, the adoption process is often hindered by a lack of digital literacy, limited human resource capacity, and resistance to new innovations. This study evaluates the contribution of transformational leadership, adaptive flexibility, and organizational resilience in maintaining the continuity of digitalization in MSMEs. Using a literature review approach on national and international scientific articles, the data were analyzed through thematic synthesis and comparative evaluation against previous research findings. The study findings indicate that transformational leadership significantly reduces resistance to technological change through targeted communication, active engagement, as well as educational and mentoring programs. On the other hand, the digitalization process triggers internal adaptability through work pattern restructuring, digital financial integration, and the optimization of interactive platforms such as QRIS, e-commerce, and social media. Nevertheless, consistency in technology adoption is heavily influenced by continuous HR skill enhancements and exposure to data security risks. This study highlights the importance of synergy between strategic leadership and internal capacity building to maintain the sustainability of MSME digitalization.
Pengaruh Kedisiplinan dan Budaya Organisasi dalam Meningkatkan Kinerja Pegawai ASN di Kantor Kecamatan Kayu Agung Elsa Meilayani; Mukhran Roni; Fitriansuri Fitriansuri; Efan Elfanso
Journal of Management and Creative Business Vol. 4 No. 4 (2026): Oktober : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v4i4.8018

Abstract

This study aims to analyze the effects of work discipline and organizational culture on the performance of State Civil Apparatus (ASN) personnel at the Kayu Agung District Office. The study employed a quantitative method with an associative approach. The population comprised all 63 ASN personnel working at the Kayu Agung District Office. A saturated sampling or census technique was applied, in which all members of the population were included as respondents. Data were collected through questionnaires, observations, and documentation and subsequently analyzed using multiple linear regression with the assistance of SPSS. The partial test results demonstrate that work discipline has a positive and significant effect on employee performance, with a significance value of 0.000 < 0.05 and a t-value of 4.477. Organizational culture also has a positive and significant effect on employee performance, with a significance value of 0.000 < 0.05 and a t-value of 4.414. Simultaneously, work discipline and organizational culture have a significant effect on employee performance, with a significance value of 0.000 < 0.05 and an F-value of 17.406. The coefficient of determination (R²) of 0.367 indicates that work discipline and organizational culture explain 36.7% of the variation in employee performance, while the remaining 63.3% is attributable to other factors beyond the scope of this study. These findings confirm that improving work discipline and strengthening organizational culture play important roles in optimizing employee performance in the delivery of public services.
Analisis Perlakuan Pajak Pertambahan Nilai Atas Transaksi Retur Penjualan Berdasarkan Pmk 81 Tahun 2024 pada PT Kimia Farma Trading & Distribution Manado Victoria Gwinlita Kondoj; Johanes Herbert Tene; Alpindos Toweula
Journal of Management and Creative Business Vol. 4 No. 4 (2026): Oktober : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v4i4.8026

Abstract

Penelitian ini bertujuan untuk menganalisis perlakuan PPN (PPN) pada transaksi retur penjualan berdasarkan Peraturan Menteri Keuangan (PMK) Nomor 81 Tahun 2024 di PT Kimia Farma Trading & Distribution Manado. Penelitian ini menggunakan metode kualitatif deskriptif dengan menganalisis dokumen transaksi, prosedur administrasi retur penjualan, faktur, surat retur, dan data transaksi perusahaan. Hasil penelitian menunjukkan bahwa proses retur penjualan didukung oleh prosedur administrasi dan dokumentasi yang melibatkan beberapa fungsi internal perusahaan. Pada transaksi Apotek Prima Medikom, retur terjadi karena kesalahan harga faktur. Faktur awal mencatat nilai transaksi sebesar Rp 7.380.000, sedangkan nilai yang benar berdasarkan harga yang disepakati adalah Rp 5.529.000, sehingga terjadi selisih sebesar Rp 1.851.000. Proses koreksi didukung oleh penerbitan Surat Retur Nomor RET04250050, yang mencatat PPN yang dikembalikan sebesar Rp 811.800. Penggunaan dokumen elektronik dan tanda tangan elektronik menunjukkan implementasi administrasi pajak berbasis elektronik. Namun, penelitian ini tidak dapat sepenuhnya memverifikasi proses pelaporan PPN karena Surat Pemberitahuan Pajak PPN Berkala dan bukti proses transaksi dalam sistem administrasi pajak tidak tersedia. Oleh karena itu, perlakuan pengembalian penjualan telah menetapkan prosedur dan dokumentasi yang dapat ditelusuri, tetapi diperlukan rekonsiliasi yang lebih kuat antara data penjualan, catatan akuntansi, nota pengembalian, dan sistem administrasi pajak untuk memastikan konsistensi dalam pencatatan dan pelaporan PPN.
Implementasi Aplikasi E-Katalog Lokal di Lingkungan Organisasi Perangkat Daerah Kabupaten Kapuas Hulu Radiono Radiono; Komarun Zaman; Nuryadi Nuryadi
Journal of Management and Creative Business Vol. 4 No. 4 (2026): Oktober : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v4i4.8051

Abstract

This research aims to examine the implementation, obstacles, and benefits of the Local E-Catalog application at Regional Government Agencies in Kapuas Hulu Regency, and formulate recommendations to optimize its implementation. This research employs a descriptive qualitative approach with data collection techniques including direct observation, in-depth interviews with five stakeholders from various Regional Government Agencies, and documentary study of relevant laws, regulations, and literature. Data validity was verified through source and time triangulation. The results show that the Local E-Catalog has been implemented in stages, particularly for routine procurement such as office stationery, consumption supplies, and household equipment. Implementation has been guided by LKPP Regulation Number 9 of 2021, yet has not run optimally due to obstacles grouped into four aspects: technical and infrastructure aspects in the form of unstable and uneven internet network coverage and incomplete product information; human resource aspects in the form of uneven training and inconsistent understanding; policy aspects in the form of the absence of regional technical guidelines tailored to local conditions; and supplier aspects in the form of a limited number of registered local businesses and perceived complexity of registration procedures. Although not yet fully optimal, all respondents unanimously agreed that the Local E-Catalog has delivered tangible benefits including time and cost efficiency, improved transparency and accountability in budget management, and broader market opportunities for local entrepreneurs in Kapuas Hulu Regency. Based on these findings, this research recommends the Kapuas Hulu Regency Government to promptly issue regional technical guidelines, improve network and equipment quality, simplify registration procedures, and provide direct assistance to local MSMEs. The Procurement Unit is advised to conduct regular socialization and training, expand product variety, and establish technical assistance services. Each Regional Government Agency is encouraged to appoint dedicated operators and continuously improve staff competence.
Pengaruh Digital Experience terhadap Brand Loyalty melalui Brand Trust pada Pengguna Shopee di Surabaya Agus Surya Bharmawan; Agustiawan Djoko Baruno; Indrasto Kurniadi; Gendy Prijambodo
Journal of Management and Creative Business Vol. 4 No. 4 (2026): Oktober : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v4i4.8052

Abstract

In the competitive e-commerce landscape, a company's success depends not only on attracting new customers but also on retaining them by fostering Brand Loyalty. However, building Brand Loyalty is affect by factors such as Digital Experience and Brand Trust. This research goals to analyze the impact of Digital Experience on Brand Loyalty, mediated by Brand Trust, among Shopee users in Surabaya. A quantitative descriptive approach was employed, with the research population consisting of Shopee users in Surabaya. The determination of the research sample through a purposive sampling technique with the following criteria: 1) Users of the Shopee Platform for at least 1 month and 2) Have a registered Shopee account. Then, the determination of the number of samples through the Hair formula so that a sample of 130 Shopee Users in Surabaya was obtained. The research data collection method was through a questionnaire with PLS data analysis. The results of the study prove that Digital Experience and Brand Trust have a significant impact on Brand Loyalty of Shopee Indonesia Users. Digital Experience has a significant impact on Brand Trust of Shopee Indonesia Users. Then Digital Experience has a significant impact on Brand Loyalty through Brand Trust of Shopee Indonesia Users.
Professional Income Ecosystem: From Intellectual Capital to Economic Value Among University Academics Oscarius Yudhi Ari Wijaya
Journal of Management and Creative Business Vol. 4 No. 4 (2026): Oktober : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v4i4.8053

Abstract

University academics possess substantial intellectual capital derived from knowledge, expertise, research capability, professional experience, reputation, and relational networks. However, the possession of intellectual capital does not automatically translate into economic value or financial resilience. Existing research has separately examined intellectual capital, academic engagement, academic entrepreneurship, multiple job holding, portfolio careers, career ecosystems, and financial well-being. These literature streams provide valuable but fragmented explanations of how academics create value beyond their primary institutional employment. This conceptual study aims to integrate these perspectives by proposing the Professional Income Ecosystem (PIE) framework. Using a theory-synthesis approach, the study conceptualizes PIE as a dynamic system through which knowledge professionals transform intellectual capital into economic value through competency monetization capability and a professionally coherent income portfolio, while maintaining professional–academic synergy. The framework further proposes that diversified and coherent professional activities may enhance professional financial resilience and simultaneously generate experiential knowledge, relational capital, reputation, and resources that reinforce the intellectual capital from which the ecosystem originated. Five theoretical propositions are developed. The principal contribution of PIE lies not in advocating multiple jobs or income streams, but in shifting the analytical focus from multiple job holding toward the strategic orchestration of intellectual capital across interconnected value-generating professional activities. The study provides a conceptual foundation for subsequent empirical validation, scale development, and comparative research across academic and other knowledge-intensive professions.
Pengaruh Fee Audit dan Pengalaman Auditor terhadap Kualitas Audit dengan Independensi Auditor sebagai Variabel Moderasi Moh. Fikri Tadfiqulloh; Mohammad Taufik Azis; Fitriya Sari
Journal of Management and Creative Business Vol. 4 No. 4 (2026): Oktober : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v4i4.8054

Abstract

This study aims to examine the effect of audit fees and auditor experience on audit quality, as well as the role of auditor independence in moderating these relationships. This study employs a quantitative approach using primary data collected through questionnaires distributed to auditors working at three Public Accounting Firms (KAP) in Cirebon City. The sample consisted of 49 auditors selected as research respondents. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS version 31. The results indicate that audit fees have a significant effect on audit quality. Auditor experience also has a significant effect on audit quality. Furthermore, auditor independence significantly moderates the relationship between audit fees and audit quality. Auditor independence also significantly moderates the relationship between auditor experience and audit quality. These findings indicate that adequate audit fees and extensive auditor experience can contribute to improving audit quality, while auditor independence strengthens the effectiveness of these factors in supporting the implementation of objective and professional audits. The findings support Attribution Theory, which explains that auditor performance is influenced by both external factors, such as audit fees, and internal factors, such as auditor experience and independence.
Pengaruh Kepemimpinan dan Kepercayaan Organisasi terhadap Loyalitas Karyawan dengan Penghargaan sebagai Variabel Moderasi di PT Genindo Berkat Utama Muhammad Ramli Zainul Abidin; Nur Asni Gani
Journal of Management and Creative Business Vol. 4 No. 4 (2026): Oktober : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v4i4.8056

Abstract

Employee loyalty is a very fundamental aspect in supporting the sustainability of an organization. However, there is still a phenomenon of low loyalty, indicated by a high desire to change jobs, so it is necessary to manage leadership, trust, and recognition. This study examines the relationship between these variables at PT Genindo Berkat Utama. The study aims to analyze the influence of leadership and trust on employee loyalty with recognition as a mediating variable. The research uses a quantitative approach. Data was collected through questionnaires from 100 employees selected using a simple random sampling technique. Data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS). Research results show that leadership and trust don’t have a direct impact on loyalty. But, leadership and trust do have a significant positive effect on recognition, and recognition has a significant positive effect on loyalty. Besides that, recognition has been proven to act as a significant mediator for the effect of leadership and trust on loyalty. These findings confirm that recognition is an important mechanism for increasing employee loyalty at PT Genindo Berkat Utama.
Kualitas Pelayanan terhadap Loyalitas Pelanggan pada Jasa Servis Dadaha Phone Tasikmalaya Vina Nurmiptah; Nandang Nandang; Ismail Yusup
Journal of Management and Creative Business Vol. 4 No. 4 (2026): Oktober : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v4i4.8057

Abstract

This study examines the role of service quality in influencing customer loyalty at Dadaha Phone repair service. The development of digital technology, accompanied by the increasing use of mobile phones, has encouraged the growing demand for mobile phone repair services. Under these conditions, service quality becomes an important factor in building and maintaining customer loyalty. This study employed a quantitative method with a descriptive and verification approach. The population consisted of customers of Dadaha Phone Tasikmalaya repair services, with a sample of 385 respondents selected using a purposive sampling technique. Data were collected through questionnaires and analyzed using descriptive analysis, classical assumption tests, simple linear regression analysis, t-test, and coefficients of determination analysis. The results showed that service quality and customer loyalty were categorized as high. Furthermore, service quality had a positive and significant effect on customer loyalty. The coefficient of determination indicated that service quality explained 81.1% of the variation in customer loyalty, while 18.9% stems from the influence of other variables outside the scope of the research model. These findings indicate that continuous improvement of service quality can be an effective strategy for strengthening customer loyalty at Dadaha Phone Tasikmalaya repair service.