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DEDDY IBRAHIM RAUF
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INDONESIA
(JUMPER)
Published by PT. Maju Malaqbi Makkarana
ISSN : -     EISSN : 29883784     DOI : 10.59971/jumper
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
Journal Management & Economics Review : JUMPER is a journal for publishing research results on business decisions, processes and activities in actual business settings. Theoretical and empirical advances in buyer behavior, finance, organizational theory and behavior, marketing, risk and insurance and international business are regularly evaluated. Published for executives, researchers and scholars, the Journal helps apply empirical research to practical situations and theoretical findings to the realities of the business world.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 125 Documents
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The Influence of Education Level, Income Level, Taxpayer Awareness, Social Environment, and Tax Sanctions on Taxpayer Compliance in Paying Land and Building Tax in 2021 : Case Study in Dolopo District, Madiun Regency Susanto; Hartono, Sri; Wijianto
Journal Management & Economics Review (JUMPER) Vol. 3 No. 10 (2026): April
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v3i10.968

Abstract

This study aims to analyze the effect of Education Level, Income Level, Taxpayer Awareness, Social Environment, and Tax Sanctions on Land and Building Taxpayer Compliance in Dolopo District, Madiun Regency. This research is classified as quantitative research. The population in this study consists of all Land and Building Taxpayers who have Land and Building Tax objects in the Dolopo District, Madiun Regency. The technique of determining the sample is non-probability sampling, using purposive sampling. The number of samples in this study was 100 respondents, calculated using the Slovin formula. The method of data analysis in this study is multiple linear regression analysis, which was performed using SPSS version 25. The results of the study show that Education Level, Income Level, Taxpayer Awareness, Social Environment, and Tax Sanctions have a significant positive effect on Land and Building Taxpayer Compliance. Simultaneously, Education Level, Income Level, Taxpayer Awareness, Social Environment, and Tax Sanctions have a significant positive effect on Land and Building Taxpayer Compliance.
The Role of Corporate Governance, Earnings Management, and Financial Transparency on Investor Trust Mayndarto, Eko Cahyo; Permana, Setia; Kurniati, Ira; Septiatin, Aziz
Journal Management & Economics Review (JUMPER) Vol. 3 No. 10. 1 (2026): Special Issue: Call For Paper JUMPER
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v3i10. 1.978

Abstract

This study examines the role of corporate governance, earnings management, and financial transparency in influencing investor trust among publicly listed companies. In increasingly competitive and information-sensitive capital markets, investor trust represents a critical determinant of market stability and firm valuation. Using a quantitative explanatory research design and panel data analysis of firms listed on the Indonesia Stock Exchange during the 2020–2024 period, this study investigates the direct effects of governance mechanisms, discretionary accrual practices, and disclosure transparency on investor confidence. The results indicate that corporate governance has a positive and significant effect on investor trust, suggesting that effective oversight and accountability mechanisms enhance financial reporting credibility. Financial transparency demonstrates the strongest positive influence, confirming that clear, comprehensive, and timely disclosures substantially reduce information asymmetry and strengthen investor confidence. Conversely, earnings management is found to negatively and significantly affect investor trust, indicating that manipulative reporting practices undermine perceived reliability and increase investment risk. The model explains a substantial proportion of the variance in investor trust, emphasizing the importance of governance quality and reporting integrity in capital market performance. These findings highlight that firms seeking to sustain long-term investor confidence must strengthen governance structures, minimize opportunistic earnings manipulation, and enhance transparency in financial reporting practices.
The Influence of Entrepreneurial Orientation, Innovation Capability, and Risk-Taking on Business Performance Subroto, Agus Andi; Arijanti, Susi; Panjaitan, Ingrid; Gunawan, Inge
Journal Management & Economics Review (JUMPER) Vol. 3 No. 10 (2026): April
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v3i10.979

Abstract

This study examines the influence of entrepreneurial orientation, innovation capability, and risk-taking on business performance among small and medium enterprises (SMEs). Grounded in the Resource-Based View and dynamic capabilities theory, the research investigates how strategic orientation and organizational capabilities contribute to firm performance in competitive and uncertain business environments. A quantitative explanatory approach was employed using survey data collected from 210 SME owners and managers. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess both measurement and structural models. The findings reveal that entrepreneurial orientation, innovation capability, and risk-taking each have a positive and significant effect on business performance. Among these variables, innovation capability emerged as the strongest predictor, indicating that the ability to develop and implement new ideas, technologies, and processes plays a crucial role in enhancing firm outcomes. Entrepreneurial orientation significantly contributes by fostering proactive and innovative strategic behavior, while risk-taking supports performance through calculated engagement in uncertain opportunities. Collectively, the three variables explain a substantial proportion of variance in business performance, demonstrating the importance of integrating entrepreneurial mindset, innovation processes, and strategic risk behavior. The study provides theoretical contributions by offering an integrated framework of strategic drivers of performance and practical implications for SME managers seeking sustainable competitive advantage.
The Influence of Teaching Competence, Learning Motivation, and Learning Environment on Students’ Academic Achievement Amaliah; Muarif, Ibnu; Sariwardani, Andriani; Rusdi, Muhammad
Journal Management & Economics Review (JUMPER) Vol. 3 No. 10. 1 (2026): Special Issue: Call For Paper JUMPER
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v3i10. 1.980

Abstract

This study examines the influence of teaching competence, learning motivation, and learning environment on students’ academic achievement. Using a quantitative explanatory research design, data were collected from 250 students through structured questionnaires and academic performance records. The data were analyzed using Structural Equation Modeling (SEM) to examine both direct and indirect relationships among variables. The results indicate that teaching competence, learning motivation, and learning environment significantly and positively affect students’ academic achievement. Among these variables, learning motivation was identified as the strongest predictor of academic performance. Furthermore, teaching competence and learning environment were found to significantly influence learning motivation, which in turn mediates their effects on academic achievement. The model explains 62% of the variance in academic achievement, demonstrating strong explanatory power. These findings highlight the importance of enhancing teacher competence, fostering student motivation, and creating supportive learning environments to improve educational outcomes. The study provides practical implications for educators, school administrators, and policymakers in designing strategies that promote academic excellence.
Influence of Strategic Leadership, Entrepreneurial Orientation, and Flexibility Strategy on the Performance of Digital Start-Up in Indonesia Syamsulbahri; Bardai, Barjoyai; Aljounaidi, Abdoulrahman; Ateik, Alharath; Baker, Idris Abu
Journal Management & Economics Review (JUMPER) Vol. 3 No. 10. 1 (2026): Special Issue: Call For Paper JUMPER
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v3i10. 1.982

Abstract

This study examines the influence of strategic leadership, entrepreneurial orientation, and flexibility strategy on the performance of digital start-ups in Indonesia. Grounded in dynamic capabilities theory, the research investigates both the direct and indirect relationships among these constructs, including the mediating role of entrepreneurial orientation and the moderating role of flexibility strategy. A quantitative approach was employed using a cross-sectional survey of 187 founders, CEOs, and senior managers of digital start-ups across various sectors in Indonesia. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results reveal that strategic leadership, entrepreneurial orientation, and flexibility strategy each have a positive and significant effect on digital start-up performance. Entrepreneurial orientation emerges as the strongest direct predictor of performance and partially mediates the relationship between strategic leadership and performance. Additionally, flexibility strategy significantly strengthens the relationship between entrepreneurial orientation and performance, indicating that adaptive capability enhances the effectiveness of entrepreneurial initiatives. The model explains a substantial proportion of variance in start-up performance, demonstrating strong predictive power. The findings highlight the importance of integrating visionary leadership, entrepreneurial strategic posture, and organizational flexibility to achieve sustainable competitive advantage in Indonesia’s dynamic digital economy. This study contributes to entrepreneurship and strategic management literature by offering an integrated framework for understanding digital start-up performance in emerging markets and provides practical implications for founders, managers, and policymakers seeking to strengthen the digital entrepreneurial ecosystem.

Page 13 of 13 | Total Record : 125

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