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Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan
Published by Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia
ISSN : 29884101     EISSN : 29885000     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Human Resource Management, Financial Management, Marketing Management, Public Sector Management, Operations Management, Supply Chain Management, Corporate Governance, Business Ethics, Management Accounting and Capital Markets and Investment
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 421 Documents
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AI Adoption in Management Accounting: Its Impact on Decision-Making Efficiency and Managerial Performance in the Digital Transformation Era
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 3 No. 6 (2025): DESEMBER : Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v3i6.2462

Abstract

In the current era of digital transformation, organizations are increasingly turning to Artificial Intelligence (AI) to enhance the precision and agility of managerial decisions. This study investigates how AI adoption within management accounting systems influences decision-making efficiency and managerial performance. Using survey data collected from managers and accountants in medium-to-large firms across Central Java, the research applies Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the hypothesized relationships. The results reveal that AI adoption significantly improves decision-making efficiency, which in turn enhances managerial performance. Furthermore, leadership support strengthens the relationship between AI adoption and decision-making efficiency, indicating that human and organizational factors remain critical for realizing technological benefits. The findings contribute to management accounting literature by elucidating the mechanism through which AI technologies create managerial value specifically, by accelerating analytical processes and improving the quality of managerial judgments. Practically, the study suggests that firms should focus on leadership involvement, data governance, and employee training to ensure that AI systems complement, rather than replace, human judgment. Overall, this study highlights that successful AI adoption in management accounting is not merely a technical transition but a strategic and cultural evolution toward evidence-based decision-making.
Pengaruh Fear of Missing Out (Fomo) dan Penggunaan Aplikasi Tring! terhadap Peningkatan Penjualan Emas Galeri 24 di Pegadaian Cabang Sunter
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 4 No. 1 (2026): FEBRUARI: Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v4i1.2492

Abstract

This study is motivated by the increasing use of digital technology and the influence of psychological factors, particularly Fear of Missing Out (FoMO), on consumer purchasing decisions, especially in gold investment products. Along with the digitalization of financial services, Pegadaian introduced the Tring! Application as a digital transaction platform expected to increase Galeri 24 gold sales. This study aims to analyze the effect of Fear of Missing Out (FoMO) and the use of the Tring! Application on the increase in Galeri 24 gold sales at Pegadaian Sunter Branch, both partially and simultaneously.This research employs a quantitative method with a descriptive approach. Data were collected through questionnaires distributed to 90 customers of Pegadaian Sunter Branch who have used the Tring! Application. The data were analyzed using multiple linear regression with the assistance of IBM SPSS software, including t-test, F-test, and coefficient of determination. The results indicate that Fear of Missing Out (FoMO) and the use of the Tring! Application have a positive and significant effect on the increase in Galeri 24 gold sales, both partially and simultaneously. These findings highlight the important role of psychological factors and digital application utilization in driving gold product sales growth.
Pengaruh Kapabilitas Intelijen Pemasaran terhadap Daya Saing UMKM Kafe di Kecamatan Arcamanik Bandung
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 4 No. 1 (2026): FEBRUARI: Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v4i1.2493

Abstract

The café industry has become increasingly competitive, including in the Arcamanik District of Bandung City. This study seeks to investigate the extent to which marketing intelligence capabilities influence the competitiveness of café MSMEs in the region. A descriptive and verificative research approach was employed, utilizing linear regression analysis with the assistance of SPSS version 20 software. The study population consisted of 43 café MSME entrepreneurs, selected through a saturated sampling technique, thereby including all members of the population. Data were collected through field studies—comprising questionnaires, interviews, and direct observations—as well as literature reviews to strengthenthe theoretical framework. The results demonstrate that marketing intelligence capabilities have a significant effect on competitiveness. This finding highlights the critical role of marketing intelligence in enabling café MSMEs to sustain their operations and enhance their competitive advantage. Strengthening marketing intelligence can serve as an effective strategic approach for café MSMEs to ensure business sustainability and improve competitiveness. The study suggests that future research may incorporate moderating variables such as digitalization or service quality to further explore the dynamics between marketing intelligence and competitiveness.
Analisis Rasio Keuangan untuk Mengukur Kinerja Keuangan Perusahan pada PT Aviasi Pariwisata Indonesia (PERSERO) Periode 2021-2024
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 4 No. 1 (2026): FEBRUARI: Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v4i1.2499

Abstract

This study aims to analyze the financial performance of PT Aviasi Pariwisata Indonesia (Persero), commercially known as Injourney the state-owned enterprise (BUMN) holding company for the aviation and tourism sectors during the 2021-2024 period. Performance is measured using liquidity ratios (Current Ratio, Cash Ratio), solvency ratios (Debt to Asset Ratio, Debt to Equity Ratio), activity ratios (Total Asset Turnover), and profitability ratios (Net Profit Margin, Return on Equity) compared against industry standards. This research employs a descriptive quantitative approach. The data utilized is secondary data sourced from the published financial statements of PT Aviasi Pariwisata Indonesia (Persero). The results indicate varied liquidity performance, with an average Current Ratio of 97.82% (below the 200% benchmark, categorized as poor) and a Cash Ratio of 63.03% (above 50%, categorized as good). Solvency performance is underperformed, with an average DAR of  and DER of, reflecting a high reliance on debt. Activity performance is identified as inefficient with an average TATO of 0.199 times (<2 times), while profitability remains negative on average with an NPM of and ROE of. Despite a significant upward trend in performance improvement, the company's overall financial health is considered suboptimal compared to industry standards. This condition is primarily driven by high debt burdens and low asset efficiency within the company.
Pengaruh Debt To Asset Ratio dan Debt To Equity Ratio Terhadap Price To Book Value pada PT Tiga Pilar Sejahtera Food Tbk Periode 2012-2024
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 4 No. 1 (2026): FEBRUARI: Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v4i1.2500

Abstract

This study aims to analyze the effect of Debt to Asset Ratio and Debt to Equity Ratio on Price to Book Value at PT Tiga Pilar Sejahtera Food Tbk for the period 2012 2024. The phenomenon of debt ratio fluctuations, negative DER in several years, and significant changes in PBV are important bases for conducting this study. The research method used is a quantitative method with a descriptive and associative approach. The data analyzed are secondary data in the form of the company's annual financial reports. Data analysis techniques include classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficients of determination (R²). The results of the study indicate that Debt to Asset Ratio (DAR) has a negative and significant effect on Price to Book Value (PBV). Debt to Equity Ratio (DER) is also proven to have a negative and significant effect on Price to Book Value (PBV). Simultaneously, the Debt-to-Asset Ratio and Debt-to-Equity Ratio significantly influence Price-to-Book Value (P/BV), with a coefficient of determination of 67.3%. This means that the DAR and DER variables explain 67.3% of the variation in company value, with the remainder influenced by other factors outside the study.
Pengaruh Kualitas Produk, User Generated Content dan Brand Image terhadap Minat Beli: Studi Pada Konsumen Feel Matcha di DKI Jakarta
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 4 No. 2 (2026): APRIL : Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v4i2.2520

Abstract

The matcha cafe industry in Indonesia is experiencing rapid growth in line with increasing matcha consumption and the growth of matcha-based cafe brands. This growth has led to increasingly competitive competition in the beverage business sector. Feel Matcha, as the first matcha cafe in Indonesia, faces competitive pressure from various new brands such as Uki Matcha and Matchaboy. This study aims to determine the partial and simultaneous effects of Product Quality, User Generated Content, and Brand Image on the Purchase Intention of Feel Matcha consumers in DKI Jakarta. This is a quantitative study. The technique used to determine the population is non-probability sampling. The population in this study is all Feel Matcha consumers, the exact number of which is unknown. The sample used in this study consisted of 97 respondents, with accidental sampling and using the Lemeshow formula. In this study, the data were analyzed using SPSS version 26 and Microsoft Excel 2021. The results of this study indicate that Product Quality, User Generated Content, and Brand Image partially influence Purchase Intention.
Analisis Korelasi Rasio Likuiditas, Leverage, Aktivitas, dan Profitabilitas terhadap Harga Saham PT Astrindo Nusantara Infrastruktur Tbk (BIPI) Periode 2015-2024
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 4 No. 2 (2026): APRIL : Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v4i2.2523

Abstract

The Indonesian capital market has become a vital pillar of the national economy, providing opportunities for companies to obtain funding while simultaneously providing an investment vehicle for the wider community. In this context, stocks are the most sought-after instrument due to the potential returns they offer. However, stock investment is constantly faced with uncertainty, with fluctuating stock prices often presenting challenges for investors, especially those without a thorough understanding of the company's fundamental performance. An interesting phenomenon, the starting point of this research, is the quite extreme price movements of BIPI shares over the past decade. From 2015 to 2021, BIPI's share price remained stagnant at Rp 50 per share, a condition often referred to by market participants as "gocap" (goat capit). This condition reflects low investor interest in the company's shares, possibly due to high risk perceptions or unconvincing fundamental performance.
Pengaruh Rekrutmen dan Disiplin Kerja terhadap Produktivitas Karyawan Pada Klinik Estetiderma Bekasi
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 4 No. 2 (2026): APRIL : Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v4i2.2524

Abstract

This research is motivated by the issue of employee productivity at Estetiderma Clinic Bekasi, as indicated by the unmet distribution target data during the 2021–2024 period. In addition, there are indications that improvements are needed in the effectiveness of recruitment methods and employee work discipline, as reflected in the attendance data. The purpose of this study is to determine whether recruitment (X1) and work discipline (X2) have an effect on employee productivity (Y), either partially or simultaneously, at Estetiderma Clinic Bekasi. The research method used is associative quantitative research. The population and sample consist of all 130 employees of Estetiderma Clinic Bekasi. The data analysis techniques employed include multiple linear regression analysis, correlation coefficient analysis, coefficient of determination, and hypothesis testing (t-test and F-test). The results of the study show that: (1) the recruitment variable (X1) has a t-value of 9,503 > t-table 1.978 and a significance value of 0.000 < 0.05, indicating a positive and significant effect of recruitment on employee productivity; (2) the work discipline variable (X2) has a t-value of 13,154 > t-table 1.978 and a significance value of 0.000 < 0.05, indicating that work discipline has a positive and significant effect on employee productivity; and (3) the simultaneous F-test result shows an F-value of 114.347 > F-table 3.067 with a significance value of 0.000 < 0.05, which means that recruitment and work discipline simultaneously have a significant effect on employee productivity. These two variables contribute 64.3% to employee productivity, while the remaining 35.7% is influenced by other factors not included in this study.
Analisis Lingkungan Kerja dalam Meningkatkan Produktivitas Kerja Karyawan PT. Harmoni Reka Cipta Tangerang Selatan
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 4 No. 2 (2026): APRIL : Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v4i2.2529

Abstract

This study aims to analyze the influence of the work environment on employee productivity at PT Harmoni Reka Cipta. The research employs a descriptive c method using Spradley’s approach, which includes place, actor, and situation. Informants were selected based on inclusion and exclusion criteria, resulting in one key informant and four main informants relevant to the data requirements. Data were collected through in-depth interviews and field observations. The research findings, based on NVIVO analysis visualized through a word cloud, indicate that the most dominant aspect in discussions of the work environment is workplace facilities, followed by work relations, work atmosphere, and operational constraints. Interviews revealed that lighting and coworker relationships are generally in good condition; however, challenges remain, including limited workspace, insufficient facilities, and suboptimal air circulation, especially in the production area. These conditions affect employee comfort, focus, and work effectiveness. NVIVO results related to productivity show that quantity, quality, and timeliness are influenced by a work environment that is not yet fully supportive. Some delays occur due to high production intensity, heavy workloads, and inadequate facilities. This study concludes that improving facilities, reorganizing workspace layouts, and enhancing physical comfort are necessary to support optimal employee productivity
Peran Relationship Marketing, Kualitas Pelayanan, dan Brand Attachment terhadap Loyalitas Anggota Koperasi Kredit Usaha Sejahtera di Cengkareng, Jakarta Barat
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 4 No. 2 (2026): APRIL : Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v4i2.2532

Abstract

This study aims to analyze the influence of Relationship Marketing (X1), Service Quality (X2) and Brand Attachment (X3) on Member Loyalty (Y) at the Usaha Sejahtera Credit Cooperative. The sample used was 100 respondents, with the sampling method using non-probability sampling with simple random sampling technique. The initial analysis on the research instrument, by transforming ordinal data to interval data using the Method of Successive Interval (MSI) then the data was further analyzed using SPSS (Statistical Product and Service Solutions) version 31. The data analysis carried out was Validity Test, Reliability Test, Classical Assumption Test (Normality Test, Multicollinearity Test, Heteroscedasticity Test (Glejser Test), Linearity Test, Correlation, Multiple Linear Regression and Coefficient of Determination), Hypothesis Test (t test). The results of the study showed that Relationship Marketing (X1) partially had a significant effect on Member Loyalty (Y). Service Quality (X2) partially had a significant effect on Member Loyalty (Y). Brand Attachment (X3) has a partial and significant influence on Member Loyalty (Y).

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