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Journal of Knowledge Management
Published by Universitas Garut
ISSN : -     EISSN : 29645522     DOI : http://dx.doi.org/10.52434/jkm.v17i1
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal of Knowledge Management is a scientific media aimed at helping accelerate the dissemination of scientific information regarding the development of science and research in the management field. Journal of Knowledge Management presents scientific articles, which are built based on research and conceptual frameworks in the development of accounting science as an analytical tool in decision making.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Menejemen Teknologi dan Inovasi
Articles 3 Documents
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Search results for , issue "Vol 20 No 1 (2026): Journal of Knowledge Management" : 3 Documents clear
Redefining Optimal Value: An Ontological Analysis of Sustainability Integration in Capital Structure Theory: Indonesia Muchamad, Widy; Suryadi, Edi; Rasto; Prasetia, Arus Reka; Noraga, Gilang Bhirawa
Journal of Knowledge Management Vol 20 No 1 (2026): Journal of Knowledge Management
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jkm.v20i1.43153

Abstract

Integrasi keberlanjutan dalam teori struktur modal merepresentasikan transformasi paradigmatik fundamental namun belum mendapat kajian sistematis dari perspektif filsafat ilmu. Penelitian ini mengeksplorasi transformasi asumsi ontologis, epistemologis, dan aksiologis yang mendasari konsep nilai optimal dalam teori struktur modal. Menggunakan systematic literature review dengan pedoman PRISMA 2020, lima studi berkualitas tinggi periode 2020-2024 dianalisis dari 189 artikel database Scopus. Temuan mengungkapkan tiga transformasi fundamental. Secara ontologis, nilai optimal bertransformasi dari konstruk unidimensional finansial menjadi konstruk multidimensional dinamis yang mengintegrasikan dimensi finansial, lingkungan, dan sosial. Secara epistemologis, framework keberlanjutan mengubah basis pengetahuan melalui ekspansi informasi melampaui metrik finansial dan pergeseran paradigma menuju penciptaan nilai multi-stakeholder. Secara aksiologis, paradigma integrated value creation mendominasi dengan menolak trade-off dikotomis antara return finansial dan dampak keberlanjutan. Kontribusi teoretis terletak pada integrasi perspektif filsafat ilmu ke dalam manajemen keuangan untuk memahami transformasi paradigmatik. Secara praktis, temuan memberikan implikasi bagi perusahaan, investor, dan pembuat kebijakan dalam mengadopsi pendekatan nilai terintegrasi. Penelitian masa depan perlu mengeksplorasi mekanisme transformasi melalui studi kualitatif dan analisis emerging markets. 
Investasi Modal Manusia dan Implikasinya terhadap Efektivitas Promotional Pricing: Peran Mediasi Kapabilitas Pemasaran pada Industri Internet Service Provider Noraga, Gilang Bhirawa; Permana, Ujang
Journal of Knowledge Management Vol 20 No 1 (2026): Journal of Knowledge Management
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jkm.v20i1.43205

Abstract

This research undertakes an examination of the extent to which Training and Development (T&D) initiatives impact the effectiveness of Promotional Pricing, mediated by the construct of Marketing Capability, among employees engaged with Internet Service Provider (ISP) firms situated in the Suciayumajakuning region of Indonesia, encompassing Subang, Cirebon, Indramayu, Majalengka, and Kuningan. Leveraging Human Capital Theory (Becker, 1993), Dynamic Capability Theory (Teece et al., 1997), and the Resource-Based View (Barney, 1991), this investigation explores the manner in which enhancements in employee competencies can serve as a catalyst for improved marketing performance and the adaptability of pricing strategies within a fiercely competitive digital marketplace. Employing a quantitative methodology alongside Structural Equation Modeling–Partial Least Squares (SEM-PLS), data were systematically gathered from a sample of 150 marketing and promotional personnel employed by ISPs. The findings indicate that T&D exerts a significant influence on Marketing Capability (β = 0.613, p < 0.001), which subsequently has a strong impact on Promotional Pricing (β = 0.582, p < 0.001). Additionally, a modest yet statistically significant direct effect of T&D on Promotional Pricing (β = 0.176, p < 0.05) was identified, while the indirect effect (β = 0.357) substantiates the mediating function of Marketing Capability. These results underscore the critical strategic significance of investing in human resources to enhance marketing agility and optimize pricing effectiveness within service-oriented industries.. Keywords: Training and Development; Marketing Capability; Promotional Pricing; SEM-PLS; ISP Industry.
Analisis Perkembangan Kinerja Keuangan KSPPS BMT Anugrah Berkah ditinjau dari Rasio Keuangan Periode 2022-2024 Tarjono, Tarjono; Supriyanto, Wawan; Shiddiq Rahmatullah Soetiman, Agus
Journal of Knowledge Management Vol 20 No 1 (2026): Journal of Knowledge Management
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jkm.v20i1.43364

Abstract

Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) Baitul Maal wat Tamwil (BMT) memiliki peran penting dalam penyediaan pembiayaan berbasis syariah bagi usaha mikro dan kecil. Keberlanjutan operasional lembaga ini sangat bergantung pada kinerja keuangannya. Penelitian ini bertujuan untuk menganalisis perkembangan kinerja keuangan KSPPS BMT Anugrah Berkah selama periode 2022–2024 menggunakan analisis rasio keuangan. Metode yang digunakan adalah deskriptif kuantitatif dengan data sekunder berupa laporan keuangan tahunan. Rasio yang dianalisis meliputi likuiditas, solvabilitas, profitabilitas, dan efisiensi operasional. Hasil penelitian menunjukkan bahwa KSPPS BMT Anugrah Berkah memiliki tingkat likuiditas yang relatif tinggi. Namun, kondisi tersebut tidak diikuti oleh kinerja profitabilitas dan efisiensi operasional yang memadai. Rasio solvabilitas cenderung meningkat, sementara rasio profitabilitas menurun hingga bernilai negatif pada tahun 2024. Peningkatan biaya operasional terhadap pendapatan operasional menjadi salah satu faktor yang memengaruhi penurunan kinerja tersebut. Temuan ini menunjukkan bahwa tingginya likuiditas belum dimanfaatkan secara optimal untuk mendukung kinerja keuangan yang berkelanjutan.   

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