cover
Contact Name
Rudi Abdullah
Contact Email
info@azramediaindonesia.com
Phone
+6285277555155
Journal Mail Official
rudiazra9140@gmail.com
Editorial Address
Jl. Kijang Perumnas Poasia Blok B 31, Kelurahan Rahandouna. Kecamatan Poasia. Kota Kendari. Sulawesi Tenggara
Location
Kota kendari,
Sulawesi tenggara
INDONESIA
JIM : Journal Of International Management
ISSN : -     EISSN : 28295358     DOI : -
JIM : Journal Of International Management e-ISSN : 2829 - 5358 (Online) is an electronic scientific journal published online twice (May and November) a year by Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM. JIM : Journal Of International Management covered various research approaches, namely: quantitative, qualitative and mixed-method. JIM : Journal Of International Management focuses related on various themes, topics and aspects of Management including (but not limited) to the following topics: Corporate Governance, human resource management, strategic management, production management, operations management, entrepreneurship, e-business, service management and information technology management, finance, marketing, human resources, operation, entrepreneurship, innovation, and business ethics.
Articles 68 Documents
PENGARUH PAYLATER DAN SELF CONTROL TERHADAP PERILAKU IMPULSIVE BUYING PADA GENERASI Z PENGGUNA E-COMMERCE DI KABUPATEN TASIKMALAYA Latipah Amaliah; Dheri Febiyani Lestari
JIM : Journal Of International Management Vol 5 No 01 (2026): JIM : Journal Of International Management
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jim.v5i01.2347

Abstract

The purpose of this scientific study is to determine the impact of paylater use and self-control on impulsive buying in Generation Z e-commerce users in Tasikmalaya Regency. The research method used is associative quantitative. Sampling was carried out using non-probability sampling techniques through purposive sampling, selecting participants based on certain criteria, with multiple linear regression analysis as the main tool. The results of this research reveal that: (1) paylater and self-control have a positive and significant influence on impulsive buying behavior, (2) Paylater positively and significantly influences impulsive buying behavior, and (3) Self-control positively and significantly influences impulsive buying behavior. This emphasizes that the ease of access to digital payments and the level of individual self-control in forming excessive consumer habits in Generation Z in Tasikmalaya Regency.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KINERJA PEMASARAN DENGAN PENGELOLAAN MODAL KERJA SEBAGAI VARIABEL MEDIASI PADA UMKM DI KOTA BONTANG Yuliati Yuliati; Alifia Dilla Sastaviyana; Jemsi Silaban; Rahmawati
JIM : Journal Of International Management Vol 5 No 01 (2026): JIM : Journal Of International Management
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jim.v5i01.2436

Abstract

This study aims to analyze the effect of Human Resource (HR) Competence on Marketing Performance with Working Capital Management as a mediating variable in Small and Medium Enterprises (SMEs) in Bontang City, East Kalimantan. The study employed a quantitative approach using Partial Least Squares-based Structural Equation Modeling (PLS-SEM) with SmartPLS software. Data were collected from 75 respondents using purposive sampling technique. The research instrument consisted of 13 valid indicators after the elimination process. The analysis results show that: (1) HR Competence does not directly and significantly influence Marketing Performance (path coefficient = 0.103; T-statistic = 1.022; p = 0.307); (2) HR Competence positively and significantly influences Working Capital Management (path coefficient = 0.598; T-statistic = 8.390; p = 0.000); (3) Working Capital Management positively and significantly influences Marketing Performance (path coefficient = 0.624; T-statistic = 8.095; p = 0.000); and (4) HR Competence positively and significantly influences Marketing Performance through Working Capital Management as full mediation (indirect coefficient = 0.373; T-statistic = 5.830; p = 0.000). The R-Square value for Marketing Performance is 0.477 and for Working Capital Management is 0.358. This study confirms that Working Capital Management fully mediates the relationship between HR Competence and Marketing Performance in Bontang City SMEs.
IMPLEMENTASI ADMINISTRASI PERPAJAKAN BERBASIS DIGITAL DALAM PELAPORAN SPT PPh BADAN DI INDONESIA Gabriel Gabriel; Penyang Penyang
JIM : Journal Of International Management Vol 5 No 01 (2026): JIM : Journal Of International Management
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jim.v5i01.2451

Abstract

The development of information technology has encouraged the transformation of the tax administration system in Indonesia. The Directorate General of Taxes (DGT) has modernized tax administration through the implementation of digital systems to improve service effectiveness and taxpayer compliance. One form of this modernization is the implementation of the Coretax system, which integrates tax services into a single platform. This study aims to examine the implementation of digital-based tax administration in the reporting of Corporate Income Tax (CIT) Returns in Indonesia and the challenges encountered in its implementation. This study employs a descriptive qualitative approach using direct observation, active participation, and documentation methods. The results indicate that the implementation of a digital tax system has a positive impact on the efficiency of tax administration, particularly in tax reporting processes, tax task distribution, and taxpayer data management. However, the implementation of this system still faces several challenges, such as the transition of tax identity usage from Taxpayer Identification Number (NPWP) to National Identification Number (NIK), adaptation to the new system, and asset depreciation management in Corporate Income Tax reporting.
ANALISIS PENGARUH NILAI TRANSAKSI SAHAM SYARIAH TERHADAP PERGERAKAN IHSG DI BURSA EFEK INDONESIA TAHUN 2023-2025 Yusrina Arfah Lubis; Cindy Andriani; Febriana Krisdayanti Barus; Putri Kemala Dewi Lubis
JIM : Journal Of International Management Vol 5 No 01 (2026): JIM : Journal Of International Management
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jim.v5i01.2468

Abstract

This study aims to empirically examine the effect of sharia stock transaction value on the Composite Stock Price Index (IHSG) at the Indonesia Stock Exchange during 2023–2025. Using a quantitative approach with simple linear regression (OLS), secondary time series data from the IDX and OJK were analyzed. The results show that sharia stock transaction value has a positive and statistically significant effect on IHSG. The coefficient of determination (R-Squared) of 0.590602 indicates that approximately 59.06% of IHSG variation is explained by sharia stock transaction value. These findings confirm that increased trading activity in the sharia stock segment provides positive market sentiment and strengthens the sharia capital market as a key driver of IHSG movement in Indonesia.
PENGARUH TARIF PPN 12 % DAN PERSEPSI EFEKTIVITAS KEBIJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA BITUNG Christine Monica Saren; Nofela Letonaung
JIM : Journal Of International Management Vol 5 No 01 (2026): JIM : Journal Of International Management
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jim.v5i01.2469

Abstract

This study aims to analyze the effect of the planned 12% Value Added Tax (VAT) rate adjustment as mandated by the Tax Regulation Harmonization Law (UU HPP) and perceptions of policy effectiveness on taxpayer compliance at KPP Pratama Bitung. The research employed a quantitative associative approach with a causal design. Primary data were collected through questionnaires distributed to 30 respondents selected using purposive sampling, consisting of corporate taxpayers and individual taxpayers registered as taxable entrepreneurs (PKP). Data analysis was conducted using classical assumption tests and multiple linear regression with SPSS software. The results indicate that the 12% VAT rate has a positive and significant effect on taxpayer compliance, with a significance value of 0.002 and a t-value of 3.328. Perceived policy effectiveness also has a positive and significant effect, with a significance value of less than 0.001 and a t-value of 4.811. The coefficient of determination (R²) of 0.586 indicates that both independent variables explain 58.6% of the variation in taxpayer compliance.
SINKRONISASI KONDISI INTERNAL DAN TREN EKSTERNAL PADA PERENCANAAN JANGKA PANJANG ORGANISASI PUBLIK Rahayu Mardikaningsih; Aulia Salsabillah Az-Zahro; Nazwa Nurul Izzah; Didit Darmawan
JIM : Journal Of International Management Vol 5 No 01 (2026): JIM : Journal Of International Management
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jim.v5i01.2470

Abstract

This conceptual study examines how internal and external analysis integration supports long term planning for public sector organizational sustainability. Findings reveal that integration requires systematic procedures: internal factor identification covering fiscal capacity, personnel competence, technology infrastructure, and bureaucratic culture; external factor identification covering demograp hic trends, economic conditions, technological advances, and regulato ry changes; cross mapping between both factor groups; translation into strategic options; and periodic review mechanisms. Cross mappi ng generates four strategy types: offensive for strength opportunity conditions, defensive for threat weakness conditions, turnaround for opportunity weakness conditions, and survival for threat weakness conditions. Sustainability encompasses three dimensions: fiscal sustai nability, institutional sustainability, & program sustainability. Public participation & organizational learning culture determine integration success.
PERAN BRAND IMAGE DAN ELECTRONIC WORD OF MOUTH SEBAGAI VARIABEL MEDIASI PENGARUH DIGITAL MARKETING TERHADAP KEPUTUSAN PEMBELIAN PROPERTI (STUDI KASUS PADA PERUMAHAN MARGAHAYU KENDARI) Nita Septiani Rachman; Alida Palilati; Juharsah; Dzulfikri Azis Muthalib
JIM : Journal Of International Management Vol 5 No 01 (2026): JIM : Journal Of International Management
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jim.v5i01.2613

Abstract

This study aims to analyze the effect of digital marketing on property purchasing decisions, with brand image and Electronic e-WOM as mediating variables. The population of this study consisted of 302 consumers, with a sample of 172 respondents determined using the Slovin formula. The data analysis methods used were descriptive analysis and PLS with the assistance of the SmartPLS application. The results of the study indicate that digital marketing has a positive and significant effect on both brand image and e-WOM, but does not have a significant direct effect on purchasing decisions. Brand image also does not significantly affect purchasing decisions and is unable to act as a mediating variable in the relationship between digital marketing and purchasing decisions. In contrast, e-WOM is proven to have a positive and significant effect on purchasing decisions, and is able to act as a partial mediator in the relationship between digital marketing and purchasing decisions consumers. These findings indicate that digital marketing is more effective in influencing purchasing decisions indirectly through e-WOM rather than through brand image.
PENGARUH E-SERVQUAL TERHADAP E-TRUST YANG DIMEDIASI OLEH E-SATISFACTION DAN DIMODERASI OLEH PROMOSI PADA MAHASISWA PENGGUNA GRABFOOD FAKULTAS EKONOMI DAN BISNIS UNIVERISTAS HALU OLEO Yolandha De Ventura Keytimu; Alida Palilati; Yusuf
JIM : Journal Of International Management Vol 5 No 01 (2026): JIM : Journal Of International Management
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jim.v5i01.2622

Abstract

This study aims to examine and analyze the effect of E-Service Quality on E-Trust, with E-Satisfaction as the mediating variable and Promotion as the moderating variable, among GrabFood users who are students The population in this study consists of 105  who use the GrabFood service. The sampling technique employed the purposive sampling method. Data analysis in this study utilized by the Smart PLS program version 4.0.9.8  The results of the study indicate that (1) E-Servqual has a positive and significant effect on E-Satisfaction. (2) E-Servqual was also found to have a positive and significant effect on E-Trust. (3) E-Satisfaction has a positive and significant effect on E-Trust. (4) E-Satisfaction was found to act as a mediating variable in the relationship between E-Servqual and E-Trust. (5) Promotion, as a moderating variable, does not have a significant effect on the relationship between E-Servqual and E-Trust, and (6) Promotion was found to have a significant effect as a moderating variable in the relationship between E-Servqual and E-Satisfaction, with a negative direction of the relationship.