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Buyung Solihin Hasugian
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INDONESIA
Journal Economic Management and Business
Published by Universitas Dharmawangsa
ISSN : 2985525X     EISSN : 29855241     DOI : DOI: https://doi.org/10.46576/jfeb.v2i1
Core Subject : Economy, Education,
Economics, Econometrics & Finance Other
Journal Economic Management and Business adalah Jurnal Program Studi Manajemen Fakultas Ekonomi dan Bisnis yang ditertbitkan dan dikelola oleh Universitas Dharmawangsa. Jurnal ini diharapakan dapat menjadi alat informasi dan sosialisasi mengenai hasil-hasil pengabdian dari seluruh civitas akademika tentang berbagai macam inovasi dan solusi-solusi dalam berbagai persoalan dalam masyarakat. Artikel yang dimuat dalam Emanis meliputi hasil-hasil penelitian yang memiliki ruang lingkupnya: 1. Manajemen Sumber Daya Manusia 2. Manajemen Pemasaran 3. Manajemen Operasional 4. Manajemen Keuangan Syariah 5. Manajemen Perbankan syariah 6. Kewirausahaan 7. Manajemen organisasi 8. Manajemen keuangan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 146 Documents
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KARAKTERISTIK NARATIF DAN RETORIKA PENGUNGKAPAN MODAL INTELEKTUAL DALAM LAPORAN TAHUNAN PERUSAHAAN PERBANKAN BUMN DI INDONESIA Umar Hamdan Nasution
Journal Economic Management and Business Vol 5, No 1 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/jfeb.v5i1.8813

Abstract

Intellectual capital disclosure (ICD) has evolved into a strategic instrument for corporate transparency since the enactment of PSAK No. 19. While previous studies focused heavily on quantitative indexing, the methodological novelty of this study lies in transitioning toward qualitative content analysis to decode narrative traits and implicit impression management. This study aims to evaluate the qualitative nature and rhetorical strategies embedded within the integrated annual reports of the four largest state-owned (BUMN) banking companies in Indonesia. Using a tiered coding mechanism, results indicate that despite massive digital investments driving granular monetary reporting in structural capital, human and relational capitals remain predominantly descriptive-normative. Furthermore, banks strategically shift narrative tones toward a forward-looking orientation as an impression management tool to obscure short-term financial performance fluctuations. This study provides crucial empirical insights for regulators to standardize narrative reporting frameworks for intangible assets.
PERAN PENGENDALIAN INTERNAL DAN WHISTLEBLOWING SYSTEM DALAM MEMPERKUAT PENCEGAHAN KECURANGAN STUDI PADA PT TUMBAKMAS NIAGASAKTI REGIONAL JAWA BARAT Fajar Noviardiansyah; Rachmat Agus Santoso
Journal Economic Management and Business Vol 5, No 1 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/jfeb.v5i1.8928

Abstract

Fraud within organizations poses a significant risk that may disrupt operational stability, reduce trust, and hinder the achievement of organizational objectives. Therefore, companies require effective control mechanisms to minimize potential misconduct. This study aims to analyze the role of internal control and whistleblowing systems in strengthening fraud prevention at PT Tumbakmas Niagasakti Regional West Java. A quantitative approach was employed using a survey method through questionnaires distributed to 132 employees as respondents. Data were analyzed using multiple linear regression with SPSS software. The findings indicate that internal control and whistleblowing systems contribute positively to fraud prevention, both partially and simultaneously. Effective internal control enhances supervision and compliance with procedures, while whistleblowing systems promote transparency and support early detection of unethical practices. The study highlights the importance of integrating control systems and reporting mechanisms to establish more accountable governance and strengthen organizational fraud prevention strategies.
PERAN REFLEKSI ETIKA DALAM PEMBENTUKAN INTEGRITAS APARATUR KEPOLISIAN: PENGARUH ETIKA KERJA DAN KOMITMEN ORGANISASI DI POLRES PAREPARE Imran Nur Alim; Iwan Perwira; Hernita Hernita
Journal Economic Management and Business Vol 5, No 1 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/jfeb.v5i1.8827

Abstract

This study examines the influence of work ethic and organisational commitment on police integrity, with ethical reflection acting as a mediating variable at the Parepare Police Resort. Using a quantitative explanatory approach, the study involved 249 respondents selected from 660 personnel through the Slovin formula. Data were gathered using Likert-scale questionnaires and analysed with Partial Least Squares Structural Equation Modelling (PLS-SEM). The findings reveal that work ethic and organisational commitment positively and significantly affect both ethical reflection and integrity. Ethical reflection also significantly influences integrity and partially mediates the relationship between work ethic, organisational commitment, and integrity. These results indicate that police integrity is shaped not only by organisational values and structural factors but also by the internalisation of ethical reflection. The study contributes to public sector human resource management theory and offers practical insights for strengthening ethics and integrity development within police institutions.  
Pengaruh Gaya Hidup Konsumtif, Literasi Keuangan dan Toleransi Risiko Terhadap Keputusan Berinvestasi Generasi Z Kecamatan Sukarame Kabupaten Tasikmalaya Cindi Alwin; Heidi Siddiqa
Journal Economic Management and Business Vol 5, No 1 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/jfeb.v5i1.8707

Abstract

This study bridges the divide between investment aspirations and real-world investment actions among Generation Z residents in Sukarame District, Tasikmalaya. Although many people express intentions to invest, most fail to follow through with execution. The research investigates how consumptive lifestyle patterns, financial knowledge levels, and risk tolerance shape investment choices. Employing a quantitative approach grounded in positivism, it relies on primary data collected through questionnaires from 105 participants selected via purposive sampling. Analysis involved multiple linear regression conducted with SPSS software. Results indicate that consumptive lifestyle, financial literacy, and risk tolerance both jointly and separately demonstrate a positive and significant effect on investment decisions. However, the general standard of investment decision-making remains moderate, highlighting the need to boost financial education and reduce excessive spending tendencies.
Analisis Peran Digital Marketing Dalam Meningkatkan Volume Penjualan Pada PT. Mondelez Indonesia Di Medan Dara AlFira; Ngatno Sahputra; Al Firah
Journal Economic Management and Business Vol 5, No 1 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/jfeb.v5i1.8785

Abstract

ABSTRACT - This research aims to analyze the role of digital marketing in increasing sales volume at PT. Mondelez Indonesia in Medan. This research uses a qualitative approach with data collection techniques through interviews, observation and documentation. Data analysis techniques are carried out through the stages of data reduction, data presentation, and drawing conclusions. The research results show that digital marketing plays a role in increasing the sales volume of PT products. Mondelez Indonesia, through the use of social media and marketplace platforms such as Shopee, the company is able to expand its marketing reach, increase brand awareness and attract consumer buying interest. The Shopee platform is one of the digital media that makes the largest contribution to sales of company products. However, its implementation has experienced several obstacles, such as the uneven level of consumer involvement, high levels of competition, and the use of digital data that has not been optimal in analyzing consumer behavior. Therefore, companies need to increase creativity in creating digital content, maximize the use of consumer data, and strengthen promotional strategies through various digital platforms so that the implementation of digital marketing can be more effective in increasing product sales volume.
PENGARUH SARANA PRASARANA DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PASIEN DALAM MEMILIH RUMAH SAKIT UMUM MADANI MEDAN Manna Wa Salwa Nasution; Ngatno Sahputra; Rani Rahim
Journal Economic Management and Business Vol 5, No 1 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/jfeb.v5i1.8596

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sarana prasarana dan kualitas pelayanan terhadap keputusan pasien dalam memilih Rumah Sakit Umum Madani Medan. Metode penelitian yang digunakan adalah kuantitatif dengan teknik analisis regresi linear berganda. Sampel penelitian sebanyak 100 responden yang ditentukan melalui metode random sampling. Pengumpulan data dilakukan melalui kuesioner yang telah diuji validitas dan reliabilitasnya. Hasil penelitian menunjukkan bahwa sarana prasarana berpengaruh signifikan terhadap keputusan pasien (thitung = 4,887 > ttabel = 1,660; sig. 0,000 < 0,05), kualitas pelayanan berpengaruh signifikan terhadap keputusan pasien (thitung = 4,207 > ttabel = 1,660; sig. 0,000 < 0,05), dan secara simultan kedua variabel berpengaruh signifikan (Fhitung = 310,276 > Ftabel = 3,09; sig. 0,000 < 0,05). Koefisien determinasi (R²) sebesar 0,862, yang berarti sarana prasarana dan kualitas pelayanan mampu menjelaskan 86,2% variasi keputusan pasien dalam memilih rumah sakit.
Optimalisasi Produktivitas Lini Assembling Menggunakan Metode PDCA Pada Industri Otomotif Pepen Komarudin; Nasrun Baldah
Journal Economic Management and Business Vol 5, No 1 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/jfeb.v5i1.8868

Abstract

This study aims to analyze productivity improvements during the Start of Production (SOP) stage through the implementation of the Plan-Do-Check-Act (PDCA) method in an automotive manufacturing industry located in the GIIC Cikarang industrial area. The research focuses on the inability to achieve the production efficiency target of 95% due to limitations in workforce skills, production facility reliability, and component inventory management. The research method used was descriptive with a case study approach through observation, interviews, documentation, and analysis of production reports and Andon system data. The PDCA cycle was implemented systematically through problem identification, corrective action implementation, evaluation, and continuous improvement standardization. The results showed that the implementation of PDCA improved production process stability, reduced line stop disturbances, and increased work efficiency and productivity during the SOP stage. This research is expected to serve as a reference for manufacturing companies in implementing continuous improvement to enhance operational performance
PENGARUH GOOD CORPORATE GOVERNANCE DAN SUSTAINABILITY REPORTING TERHADAP NILAI PERUSAHAAN (TOBIN’Q) PADA EMITEN SEKTOR PROPERTY & REAL ESTATE YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA (ISSI) PERIODE 2021-2024 Intan Putri Rahayu; Asriani Asriani; Weny Rosilawati
Journal Economic Management and Business Vol 5, No 1 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/jfeb.v5i1.8814

Abstract

Company value is an important indicator that reflects investors' perception of the company's performance and prospects, especially in the property and real estate sectors that are experiencing development dynamics. This study aims to analyze the influence of Good Corporate Governance (GCG) and Sustainability Reporting on the value of the company (Tobin's Q) in property and real estate sector issuers listed on the Indonesian Sharia Stock Index (ISSI) for the 2021-2024 period. This study uses a quantitative approach with a causal associative method. The data used is secondary data in the form of annual reports, sustainability reports, and company financial statements published through the official website of the Financial Services Authority (OJK) and each company, using the Purposive Sampling technique. Data analysis was carried out using panel data regression with the Fixed Effect Model (FEM) model. The results of the study show that partially the Audit committee has a positive and significant effect on the company's value, while the board of directors, independent commissioners, and sustainability reporting do not have a significant effect on the company's value. This study concludes that other factors outside the model are more dominant in influencing the company's value. The implications of this study show that companies need to improve the effectiveness of governance and the quality of sustainability disclosures to increase investor confidence
MANAJEMEN TALENTA BERBASIS AI (ARTIFICIAL INTELLIGENCE) DALAM MENINGKATKAN KOMPETENSI SUMBER DAYA MANUSIA (SDM) PADA BANK WAKAF MIKRO MAWARIDRUSSALAM KECAMATAN BATANG KUIS Suhaila Husna Samosir; Mutawaqil Bilah Tumanggor; Muhammad Radian Syah; Riska Dwi Ananda; Maulida Syahputri
Journal Economic Management and Business Vol 5, No 1 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/jfeb.v5i1.8806

Abstract

Artificial Intelligence (AI) has become one of the most influential technological innovations in the digital era, significantly transforming various sectors, including human resource management. AI technology enables organizations to analyze data rapidly, identify patterns, and support automated decision-making processes, thereby improving employee competency development and talent management effectiveness. The implementation of AI in talent management allows Human Resources (HR) departments to identify employee potential more accurately and design personalized development programs. However, despite its benefits, AI adoption also presents challenges such as algorithmic bias and data privacy issues that may affect employee trust and the credibility of HR management. This research aims to analyze employee competency development in relation to talent management through the application of AI technology. The study applies a literature review approach, followed by interviews, Focus Group Discussions (FGD), and questionnaire development to identify research gaps and gain deeper insights. The expected outputs include scientific publications in accredited national journals and an ISBN-registered book, while the planned Technology Readiness Level (TRL) is at Level 1, focusing on the fundamental understanding of AI technology in talent management.
PENGUATAN KINERJA PEGAWAI MELALUI PELATIHAN DAN TINGKAT PENDIDIKAN: PERAN STRATEGIS CAREER PATH PADA DINAS PENDIDIKAN KABUPATEN GOWA Risnawati Latif; Iwan Perwira; Hernita Hernita
Journal Economic Management and Business Vol 5, No 1 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/jfeb.v5i1.8828

Abstract

This study examines the effect of training and education level on employee performance through career path at the Department of Education in Gowa Regency. A quantitative approach was employed using a survey method involving 86 respondents selected through saturated sampling. Data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The results indicate that training and education level significantly influence employee performance both directly and indirectly. Furthermore, training and education level significantly affect career path, which in turn positively impacts employee performance. A career path also plays a mediating role in strengthening the relationship between training, education level, and performance. These findings confirm that human resource development strategies should not only focus on improving competencies through training and education but also emphasise structured career development systems. This study contributes to the development of human resource management theory and provides practical implications for improving employee performance in public sector organisations.

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