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INDONESIA
Journal of Management and Social Sciences
Published by CV. Aksara Global Akademia
ISSN : 29642043     EISSN : 29642159     DOI : 10.59031
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Investigation of new materials and technologies to be used in military, defense and security equipment; Research, development, reliability, effectiveness, control and exploitation of modern weapon systems; protective, security and service systems, means and tools; Building up the control and command systems of land and air forces; Research and implementation of the advanced information, communication, simulation and control technologies in the military; Other topics contributing to the development of military, defense and security theory and practice.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 138 Documents
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Analisis Pengendalian Persediaan Bahan Baku menggunakan Metode Material Requirement Planning (MRP) untuk meningkatkan Efisiensi Operasional Pada Ojii Coffe And Eatery di Surakarta Elisa Tri Hapsari; Arlia Sherlyna; Deninta Dwiana Kurniasih; Desi Nathazari
Jurnal of Management and Social Sciences Vol. 4 No. 3 (2026): Juli : Journal of Management and Social Sciences
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jmsc.v4i3.921

Abstract

. Raw material inventory management plays an important role in maintaining operational continuity and cost efficiency in the food anf beverage industry. Ojii Coffe and Eatery in solo manages its coffe bean inventory based on estimated demand, resulting in excess inventory and additional holding costs. This study aims to analyze raw material inventory control using the Material Requirement Planning (MRP) method to improve operational efficiency. A quantitative case study approach was employed using purchasing, production, and raw material usage data for coffee beans in 2025. Inventory planning was analyzed using the MRP method with the Lot For Lot (LFL), Economic Order Quantity (EOQ), and Period Order Quantity (POQ) techniques. The results indicate that the company's existing inventory policy generated a total inventory cost of Rp780,000, while the LFL, EOQ, and POQ techniques resulted in inventory costs of Rp300,000, Rp905,000, and Rp300,000, respectively. The LFL and POQ techniques produced the lowest inventory costs, demonstrating greater efficiency than the company's existing inventory policy and the EOQ technique. These findings suggest that implementing MRP, particularly the LFL and POQ techniques, can improve inventory planning and reduce inventory costs in coffee shop operations
Determinan Nilai Perusahaan Retail Trade: Kajian Empiris Atas Profitabilitas Aset, Pertumbuhan Aset, Dan Pengendalian Biaya Dengan Kualitas Informasi Akuntansi Sebagai Mediator Pada Emiten BEI Periode 2020–2025 Banafsyah Imanda Safa; Vidinia Nuansa Citra; Felisya Natalia Purwanto; Maria Yofita R. Pandin
Jurnal of Management and Social Sciences Vol. 4 No. 3 (2026): Juli : Journal of Management and Social Sciences
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jmsc.v4i3.925

Abstract

Kajian ini mengidentifikasi pengaruh profitabilitas aset (ROA), pertumbuhan aset, dan efisiensi biaya (OER) terhadap valuasi pasar perusahaan (PBV), dengan kualitas informasi akuntansi sebagai variabel mediasi. Sampel terdiri atas lima emiten retail BEI periode 2020–2025 (AMRT, MIDI, LPPF, ACES, RALS) dengan 30 unit observasi. Analisis menggunakan regresi berganda dua tahap dan Sobel Test via SPSS. Hasil menunjukkan: (1) ROA berpengaruh positif signifikan terhadap PBV (β = 0,412; p < 0,05); (2) pertumbuhan aset tidak signifikan (β = 0,089; p > 0,05); (3) OER berpengaruh negatif signifikan terhadap PBV (β = −0,318; p < 0,05); (4) ROA meningkatkan kualitas informasi akuntansi; (5) kualitas informasi akuntansi meningkatkan PBV; dan (6) kualitas informasi akuntansi memediasi parsial jalur ROA–PBV dan OER–PBV. Temuan mendukung relevansi Signaling Theory dan Agency Theory dalam menjelaskan pembentukan nilai pasar emiten retail Indonesia pascapandemi.
Determinasi Faktor Psikologis dan Perilaku dalam Penggunaan ATM untuk Transaksi Pembayaran di Indonesia Nindia Nur Arifiana Putri; Yeni Tata Rini
Jurnal of Management and Social Sciences Vol. 4 No. 3 (2026): Juli : Journal of Management and Social Sciences
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jmsc.v4i3.943

Abstract

Abstract. This study aims to analyze the psychological and behavioral factors that influence ATM usage for payment transactions in Indonesia. This study used a quantitative approach with an explanatory design, involving customer respondents aged 18 years and over who had experience using ATMs. Data were collected via questionnaire and analyzed using statistical tests including normality, correlation, and paired sample tests. The variables studied included perceived usefulness, perceived ease of use, attitude, subjective norm, perceived behavioral control, perceived risk, intention usage, and behavior usage. The results showed that all psychological variables significantly influenced intention usage, which in turn significantly influenced ATM usage behavior. Furthermore, perceived risk was found to be an important factor that can hinder the realization of intention into actual behavior. This study also indicated the existence of an intention-behavior gap, where not all intentions to use ATMs are realized into actions. The conclusion of this study confirms that the integration of the TAM, TPB, and perceived risk models provides a more comprehensive understanding of ATM usage behavior. This study contributes theoretically to the development of technology behavior models and practically to the banking industry in designing strategies to increase ATM usage. Keywords: Perceived Usefulness; Perceived Ease of Use; Theory of Planned Behavior; Perceived Risk; Intention Usage; Behavior Usage; ATM; Banking Consumer Behavior
Prosedur Penagihan Billing Pelanggan PT XYZ Pada PT XYZ Berliana Putri; Nela Safelia
Jurnal of Management and Social Sciences Vol. 4 No. 2 (2026): April : Journal of Management and Social Sciences
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jmsc.v4i2.947

Abstract

Penelitian ini menganalisis prosedur penagihan (billing) pelanggan PT XYZ klaster Household Consumer di PT XYZ pasca-implementasi Fixed Mobile Convergence (FMC), serta hambatan lapangan dan solusi strategisnya. Menggunakan metode deskriptif kualitatif berbasis pengalaman magang, ditemukan bahwa alur penagihan berjalan ketat berdasarkan linimasa bulanan, dimulai dari pengingat awal (tanggal 6 sampai 14) hingga isolasi layanan otomatis pada tanggal 20. Hambatan utama meliputi teknis desinkronisasi data pasca-migrasi sistem, rendahnya literasi digital masyarakat terhadap notifikasi otomatis, dan penurunan daya beli ekonomi. Mengatasi hal ini, PT XYZ menerapkan strategi Next Best Action berbasis profil risiko melalui pendekatan retensi proaktif berlapis menggunakan WhatsApp Business, telepon (OBC), hingga kunjungan langsung (direct visit). Perusahaan juga menawarkan opsi produk fleksibel seperti perbaikan jaringan, speed refreshment, hingga penurunan paket (downgrade) ke prabayar. Strategi integratif ini terbukti efektif mengubah proses penagihan yang kaku menjadi momentum pelayanan yang berhasil menekan angka kehilangan pelanggan (churn rate).
Pengaruh Influencer dan Fear of missing out (FoMO) Terhadap Impulsive buying Pada Tiktok Live shopping Produk Makeup di Surabaya Lesi Agustina; Istiono Istiono
Jurnal of Management and Social Sciences Vol. 4 No. 3 (2026): Juli : Journal of Management and Social Sciences
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jmsc.v4i3.948

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Influencer dan Fear of Missing Out (FOMO) terhadap Impulsive Buying produk makeup pada TikTok Live Shopping di Surabaya. Latar belakang penelitian ini didasarkan pada pesatnya pertumbuhan pasar makeup di Indonesia dan dominasi TikTok sebagai platform Live Shopping utama, namun terdapat research gap akibat temuan yang tidak konsisten dari penelitian-penelitian sebelumnya. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik purposive sampling, di mana 106 responden dipilih berdasarkan kriteria tertentu. Data dikumpulkan melalui kuesioner daring dan dianalisis menggunakan regresi linier berganda dengan SPSS. Hasil penelitian menunjukkan bahwa secara parsial, Influencer tidak berpengaruh signifikan terhadap Impulsive Buying, sedangkan Fear of Missing Out (FOMO) berpengaruh positif dan signifikan terhadap Impulsive Buying. Secara simultan, kedua variabel tersebut berpengaruh signifikan terhadap Impulsive Buying. Temuan ini memperkuat pentingnya strategi pemasaran yang berbasis pada psikologi konsumen, khususnya FOMO, untuk mendorong pembelian impulsif pada platform live shopping.
Analisis Sektor Industri Nasional dan Pengaruhnya Terhadap PDB Sektoral: Pendekatan Teori Graf dan Analisis Input-Output Sherlin, Intan; Syofya, Heppi; Ramadani, Yolla
Jurnal of Management and Social Sciences Vol. 4 No. 3 (2026): Juli : Journal of Management and Social Sciences
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jmsc.v4i3.954

Abstract

Penelitian ini menginvestigasi struktur jaringan sektor industri nasional Indonesia serta pengaruhnya terhadap Produk Domestik Bruto (PDB) sektoral melalui integrasi Teori Graf dan Analisis Input-Output (I-O). Menggunakan data Tabel Input-Output Nasional tahun 2022 yang terdiri atas 35 sektor, penelitian ini memodelkan sektor sebagai titik dan transaksi finansial sebagai sisi berarah untuk mengevaluasi metrik sentralitas. Temuan menunjukkan total keluaran jaringan mencapai USD 2,38 triliun. Sektor Konstruksi, Makanan dan Minuman, serta Pertanian bertindak sebagai penggerak utama dengan kontribusi keluaran tertinggi (masing-masing USD 375,15 miliar, USD 272,58 miliar, dan USD 186,06 miliar). Algoritma graf mengungkap ketergantungan struktural yang tersembunyi, menempatkan sektor-sektor ini sebagai pusat (hub) vital dalam rantai pasok. Implikasi penelitian menyarankan bahwa stimulus fiskal yang diarahkan pada sektor bersentralitas tinggi dapat secara optimal mengakselerasi pemulihan ekonomi nasional dan pertumbuhan PDB.
Pengaruh Fee Audit Dan Kinerja Keuangan Terhadap Kualitas Audit Dengan Komite Audit Sebagai Variabel Moderasi Pada Perusahaan Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia 2022-2025 Sunarti Sunarti; Tries Ellia Sandari
Jurnal of Management and Social Sciences Vol. 4 No. 3 (2026): Juli : Journal of Management and Social Sciences
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jmsc.v4i3.956

Abstract

Penelitian ini dilakukan untuk mengetahui hasil dari pengaruh fee audit dan kinerja keuangan terhadap kualitas audit dengan komite audit sebagai variabel moderasi pada perusahaan consumer goods. Dalam penelitian ini menggunakan metode penelitian kuantitatif deskriptif dengan sumber data sekunder yang berupa laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia yang kemudian di uji dengan menggunakan Smart PLS . Dalam penelitian ini terdapat 128 perusahaan untuk populasi dan 29 perusahaan untuk sampel. Dalam penelitian ini menggunakan teknik purposive sampling untuk pengambilan sample dan menggunakan teknik dokumentasi untuk teknik pengumpulan data. Hasil penelitian ini menunjukkan bahwa Fee Audit tidak berpengaruh terhadap Kualitas Audit. Kinerja Keuangan berpengaruh positif signifikan terhadap Kualitas Audit. Komite Audit tidak berperan dalam pengaruh Fee Audit terhadap Kualitas Audit. Komite Audit tidak berperan dalam pengaruh Kinerja Keuangan terhadap Kualitas Audit
Peran Brand Image dalam Meningkatkan Efektivitas Influencer Marketing dan Social Media Marketing terhadap Purchase Intention Konsumen Haris Ihsanil Huda; Putri Pratiwi
Jurnal of Management and Social Sciences Vol. 4 No. 3 (2026): Juli : Journal of Management and Social Sciences
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jmsc.v4i3.968

Abstract

This study aims to analyze the influence of influencer marketing and social media marketing on consumer purchase intention, with brand image as a mediating variable. A quantitative approach was used in this study, involving 99 respondents selected purposively. Data collection was conducted through an online questionnaire with a Likert scale. Data analysis used SPSS 27 through a series of tests, including validity and reliability tests to ensure the research instrument was suitable for use, as well as multiple regression and Sobel mediation tests to test the hypotheses. The results of the analysis indicate that social media marketing has a positive and significant effect on consumer purchase intention. However, influencer marketing did not show a statistically significant effect. Interestingly, brand image was found to have a significant negative effect on purchase intention, but instead acted as a mediator, mediating the relationship between social media marketing and purchase intention. These findings indicate that although social media marketing can directly drive purchase intention, the role of brand image remains crucial in strengthening the effectiveness of digital marketing strategies. Thus, companies need to integrate efforts to build a positive brand image in every digital marketing campaign, especially through social media, to maximize its impact on consumer behavior.

Page 14 of 14 | Total Record : 138

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