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Sammajiva: Jurnal Penelitian Bisnis dan Manajemen
Published by Sekolah Tinggi Agama Buddha Nalanda
ISSN : 29860415     EISSN : 29859611     DOI : 10.47861
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 218 Documents
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Pengaruh Beban Pajak Tangguhan dan Cash Effective Tax Rate terhadap Persistensi Laba Pada Perusahaan Sektor Energi yang Terdaftar di BEI 2020 2025 Fatiha Saadaturrohma; Yudiana Yudiana; Rasiman Rasiman; Ofan Maulana Yudista
Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Vol. 4 No. 2 (2026): Juni:SAMMAJIVA: Jurnal Penelitian Bisnis dan Manajemen
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/sammajiva.v4i2.2303

Abstract

This study aims to analyze the influence of deferred tax expense and cash effective tax rate (CETR) on earnings persistence among energy sector companies listed on the Indonesia Stock Exchange from 2020 to 2025. Adopting a quantitative approach, the sample was determined using purposive sampling, resulting in 16 companies and 96 observations. Data analysis utilized panel data regression, with the Fixed Effect Model (FEM) identified as the most suitable estimator. Partial results indicate that deferred tax expense has no significant effect on earnings persistence (p-value = 0.6113), suggesting that accrual tax fluctuations in the energy sector are viewed as routine technicalities. Conversely, CETR significantly impacts earnings persistence (p-value = 0.0000), demonstrating that cash tax management efficiency serves as a positive signal for earnings quality. Simultaneously, both variables significantly influence earnings persistence, with an Adjusted R-squared of 77.73%. This confirms that tax policies, particularly the cash dimension, play a dominant role in determining the sustainability of financial performance in energy firms. The findings provide empirical evidence that effective tax management can contribute to more stable and sustainable earnings, thereby enhancing investor confidence and supporting long-term corporate value creation in the energy industry.  
Pengaruh Profitabilitas dan Kepemilikan Institusional terhadap Tax Avoidance dengan Komisaris Independen sebagai Variabel Moderasi Salsa Fitri Yanti; Rahmat Mulyana Dali; Rasiman Rasiman
Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Vol. 4 No. 2 (2026): Juni:SAMMAJIVA: Jurnal Penelitian Bisnis dan Manajemen
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/sammajiva.v4i2.2304

Abstract

This study aims to examine the effect of profitability and institutional ownership on tax avoidance, with independent commissioners serving as a moderating variable. The object of this research consists of property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sampling technique used in this study was purposive sampling, resulting in 16 companies with a total of 80 observation units over five years. The data analysis method employed was panel data regression analysis using the Common Effect Model (CEM) as the best model and the Estimated Generalized Least Square (EGLS) estimation technique with the assistance of EViews 13 software. The results of the study provide empirical evidence that profitability and institutional ownership partially have a negative effect on tax avoidance. Furthermore, independent commissioners are proven to moderate the relationship between profitability and tax avoidance, as well as the relationship between institutional ownership and tax avoidance. These findings indicate that independent commissioners play an important role in strengthening both internal and external supervision in order to balance profit optimization with corporate tax compliance in tax avoidance practices influenced by profitability and institutional ownership. The presence of independent commissioners can encourage companies to implement more transparent and accountable governance practices, thereby reducing aggressive tax avoidance behavior. In addition, effective oversight by independent commissioners may improve the credibility of financial reporting and ensure that corporate decisions remain aligned with applicable taxation regulations and the interests of stakeholders.
Pengaruh Sektor Pariwisata terhadap Produk Domestik Regional Bruto pada Kabupaten dengan Kunjungan Wisata Tertinggi di Kabupaten Bulukumba Sitti Hasbiah
Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Vol. 4 No. 2 (2026): Juni:SAMMAJIVA: Jurnal Penelitian Bisnis dan Manajemen
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/sammajiva.v4i2.2305

Abstract

This study aims to analyze the potential and development of tourist destinations in Bulukumba Regency, one of the regions with leading tourist attractions in South Sulawesi Province. Bulukumba Regency is known for its diverse tourism potential, ranging from marine tourism, natural tourism, cultural tourism, to historical tourism, which can be a source of driving regional economic growth. Tourist destinations such as Tanjung Bira Beach, the Pinisi shipbuilding area, and various local cultural attractions demonstrate Bulukumba's comparative advantage in the tourism sector. This study focuses on identifying tourist attractions, the availability of supporting facilities, accessibility, promotion, and the role of the community in developing tourist destinations. Tourism development in Bulukumba Regency is not only directed at increasing the number of tourist visits, but also to strengthen the local economy, open business opportunities, create jobs, and maintain cultural and environmental sustainability. Therefore, tourism destination management needs to be carried out in a planned, sustainable manner, and based on local potential. The results of the study indicate that Bulukumba Regency's tourist destinations have significant potential to be developed as leading tourist destinations. However, such development still requires support in terms of infrastructure, service quality, digital promotion, cleanliness of tourist areas, and active involvement of the community and local government. With proper management, the tourism sector in Bulukumba Regency can become an important pillar in driving regional economic development and improving community welfare.
Kualitas Produk, Daya Tarik Iklan, dan Kualitas Pelayanan terhadap Minat Beli Ulang Mobil Toyota Avanza Ilma Wulansari Hasdiansa
Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Vol. 4 No. 2 (2026): Juni:SAMMAJIVA: Jurnal Penelitian Bisnis dan Manajemen
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/sammajiva.v4i2.2308

Abstract

The purpose of this study to determine the effect of quality product, advertising appeal, and quality service. This study was conducted on consumers who are interested in repurchasing in Toyota Auto 2000, Djuanda, Central Jakarta with a total of 100 respondents. Research respondents were determined using non- sampling method with purposive sampling technique. This data collection was carried out by distributing questionnaires using a 4-poin Likert Scale with 30 statements consisting of 9 statements of product quality, 9 statements about the attractiveness of advertising, 8 statements about service quality and 4 statements about repurchase interest. Data analysis techniques using multiple linear regression analysis. The result of this study prove that the product quality partially has a significant effect on repurchase interest. The attractiveness of advertising partially has a significant effect on repurchase interest. Service quality has a significant effect on repurchase interest. Product Quality, Advertising Appeal, Service Quality together (simultaneously) have a significant effect on repurchase interest.
Analysis of the Implementation of Cultural Preservation Poli-cies in the Management of the Huma Betang Eka Tingang Nganderang Tourist Destination in Palangka Raya City Gladys Abigail; Frillia Damayanti; Felicitya Navida; Keysha Destriana
Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Vol. 4 No. 1 (2026): SAMMAJIVA: Jurnal Penelitian Bisnis dan Manajemen
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/sammajiva.v4i1.2321

Abstract

Cultural-based tourism has increasingly become an important strategy in regional development, particularly in preserving local cultural heritage while supporting the growth of the tourism sector. This study aims to analyze the implementation of cultural preservation policies in the management of the Huma Betang Eka Tingang tourist destination in Palangka Raya City and to identify the factors influencing policy effectiveness. This research employs a qualitative method with a literature study approach by examining various written sources, including books, scientific journals, government regulations, and related documents relevant to cultural preservation and cultural tourism management. The data analysis technique follows the Miles and Huberman model, consisting of data reduction, data presentation, and conclusion drawing. The findings show that the implementation of cultural preservation policies in Huma Betang Eka Tingang is influenced by four main factors: policy communication, resource availability, implementer disposition, and bureaucratic structure. Although policy communication has been conducted through cultural promotion programs and events, coordination among stakeholders remains suboptimal. Limited human resources and budget constraints also affect program effectiveness.
Pengaruh Pola Pikir Digital, Ketangguhan Diri, dan Iklim Pertumbuhan terhadap Kemampuan Adaptasi Karyawan pada Kantor Kesyahbandaran dan Otoritas Pelabuhan Utama Belawan Sri Putri Chairunnisa; Leony Hoki; Hulima Hulima
Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Vol. 4 No. 2 (2026): Juni:SAMMAJIVA: Jurnal Penelitian Bisnis dan Manajemen
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/sammajiva.v4i2.2331

Abstract

This study aims to analyze the influence of digital mindset, self-resilience, and growth climate on employee adaptability at the Main Harbormaster and Port Authority Office of Belawan. This research used a quantitative approach. The population in this study consisted of all employees at the Main Harbormaster and Port Authority Office of Belawan, with a sample of 75 respondents selected using saturated sampling techniques. Data collection was carried out through questionnaires. The data analysis method used was multiple linear regression analysis with the assistance of SPSS software. The results showed that partially, digital mindset had a positive and significant effect on employee adaptability with a t-count value of 3.114 > t-table 1.994 and a significance value of 0.003 < 0.05. Self-resilience had a positive and significant effect on employee adaptability with a t-count value of 7.572 > t-table 1.994 and a significance value of 0.000 < 0.05. Meanwhile, growth climate had a negative effect on employee adaptability with a t-count value of -2.251 < t-table 1.994 and a significance value of 0.028 < 0.05. Simultaneously, digital mindset, self-resilience, and growth climate significantly affected employee adaptability with an F-count value of 42.084 > F-table 2.73 and a significance value of 0.000 < 0.05. The coefficient of determination value is 62.5%. Based on the research findings, it can be concluded that digital mindset and self-resilience play important roles in improving employee adaptability, while growth climate showed a negative effect on employee adaptability at the Main Harbormaster and Port Authority Office of Belawan.
Pemanfaatan Teknologi Digital dan Dukungan Perusahaan terhadap Adaptasi Karyawan dengan Resiliensi Karyawan sebagai Variabel Moderasi pada PT. Bahtera Agung Medan Michelyn Leonid; Huliman Huliman; Devi Devi
Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Vol. 4 No. 2 (2026): Juni:SAMMAJIVA: Jurnal Penelitian Bisnis dan Manajemen
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/sammajiva.v4i2.2332

Abstract

This study aims to analyze the influence of Digital Technology Utilization and Company Support on Employee Adaptation, with Employee Resilience as a moderating variable at PT. Bahtera Agung Medan. This study used quantitative methods. The population in this study was all employees of PT. Bahtera Agung Medan, with a sample of 58 respondents determined using census sampling techniques. The data analysis techniques used were multiple linear regression and Moderated Regression Analysis (MRA). The results showed that all research instruments were valid and reliable. The classical assumption test indicated that the data were normally distributed, free from multicollinearity and heteroscedasticity. Partially, Digital Technology Utilization influenced Employee Adaptation at PT. Bahtera Agung Medan. Company Support also influenced Employee Adaptation at PT. Bahtera Agung Medan. Simultaneously, Digital Technology Utilization and Company Support influenced Employee Adaptation at PT. Bahtera Agung Medan. However, Employee Resilience did not moderate the effect of Digital Technology Utilization on Employee Adaptation at PT. Bahtera Agung Medan. Furthermore, Employee Resilience also failed to moderate the effect of Company Support on Employee Adaptation at PT. Bahtera Agung Medan. The results of this study are expected to provide consideration for companies in improving employee adaptability through optimal use of digital technology and company support.
Praktik Etika Bisnis dalam Tata Kelola Dana Simpan Pinjam Komunitas Perkotaan: (Studi Kualitatif : Kredit Macet di Wilayah Kelurahan Airlangga Kecamatan Gubeng Surabaya) Siswohadi Siswohadi; Jajuk Susanto; Maratus Sholihah; Ratna Wati; Rosidi Rosidi; Adriyan Adriyan
Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Vol. 4 No. 1 (2026): SAMMAJIVA: Jurnal Penelitian Bisnis dan Manajemen
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/sammajiva.v4i1.2372

Abstract

This study aims to analyze the implementation of business ethics in the governance of urban community savings and loan funds and its implications for non-performing loans in Airlangga Village, Gubeng District, Surabaya. Community-based savings and loan funds serve as an economic empowerment mechanism that relies on trust, responsibility, transparency, and accountability in their management. Nevertheless, loan default remains a significant challenge that may threaten program sustainability and weaken trust among members. This research employed a qualitative approach using a case study method. Data were collected through in-depth interviews, observations, and document analysis involving fund administrators, borrowing members, and other relevant stakeholders. Data analysis was conducted through data reduction, data display, and thematic conclusion drawing. The findings reveal that business ethics principles have generally been integrated into the governance of community savings and loan funds, particularly in terms of honesty, responsibility, and deliberative decision-making. However, several challenges persist, including inadequate borrower eligibility assessment, low repayment discipline, and the influence of close social relationships that often reduce objectivity in lending decisions. These conditions contribute to the emergence of non-performing loans and create ethical dilemmas for administrators when carrying out collection activities and imposing sanctions. The study concludes that strengthening ethics-based governance is essential through improved transparency, consistent enforcement of regulations, and enhanced financial literacy among members. These findings provide practical insights for community savings and loan managers in developing more sustainable, accountable, and ethical financial management systems while maintaining the social values that underpin community-based financial institutions.

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