Journal of Principles Management and Bussines
Journal of Principles Management and Bussines is a journal that provides an authoritative source of scientific information for researchers and scholars in academia, research institutions, government agencies, and industry. Published semiannually (June and October) by Scimadly Publishing. The editors receive scientific articles and research results covers several fields of study relating to Management Economics, specifically the study of Management and Business
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<![CDATA[Fiscal Independence Matters: Determinants of Local Government Financial Performance in Central Java ]]>
<![CDATA[Royabafi, Muhammad Faiq La]]>;
<![CDATA[Setyawan , Hendri]]>
<![CDATA[ Journal of Principles Management and Business Vol. 4 No. 02 (2025): October 2025 ]]>
Publisher : <![CDATA[Scimadly Publishing ]]>
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DOI: 10.55657/jpmb.v4i02.253
<![CDATA[This study aims to analyze the influence of locally generated revenue (PAD), balancing funds, capital expenditure, and economic growth on the financial performance of local governments. The research is motivated by ongoing debates regarding the effectiveness of fiscal decentralization in improving regional financial outcomes and accountability. The study adopts a quantitative approach using secondary data from local government financial reports and regional economic indicators. Multiple regression analysis is employed to examine the relationships between the independent variables PAD, balancing funds, capital expenditure, and economic growth and the dependent variable, financial performance. The findings reveal that PAD and capital expenditure significantly enhance financial performance by strengthening fiscal independence and improving public service delivery. In contrast, balancing funds show a weaker effect due to their potential to foster fiscal dependency, while economic growth demonstrates an indirect and inconsistent impact. These results highlight the importance of optimizing PAD and prioritizing productive capital spending to strengthen regional fiscal capacity. The study contributes to policymaking by offering empirical evidence that supports the need for strategies to enhance local revenue generation and improve the allocation of capital expenditure. The novelty of this research lies in its integrative approach, which combines fiscal and economic indicators to evaluate financial performance using recent data, providing fresh insights into the dynamics of fiscal decentralization in local governance.]]>
<![CDATA[ANALISIS PERAN MANAJEMEN SUMBER DAYA MANUSIA DALAM MENINGKATAN KINERJA PERUSAHAAN DI ASUKA ENGINEERING INDONESIA ]]>
<![CDATA[Yafi’ul Ammar Yulma]]>;
<![CDATA[Sofiah]]>
<![CDATA[ Journal of Principles Management and Business Vol. 4 No. 02 (2025): October 2025 ]]>
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DOI: 10.55657/jpmb.v4i01.265
<![CDATA[This study examines the implementation of Human Resource Management (HRM) strategies in enhancing employee performance, using PT. Asuka Engineering Indonesia as a case study. Employing a qualitative approach with in-depth interviews, direct observation, and documentation analysis, the research explores how recruitment, training, and performance evaluation systems contribute to organizational productivity. The findings reveal that the two-stage recruitment process, project-based training, and continuous performance assessment have successfully created an adaptive and collaborative work environment. These practices align individual competencies with organizational goals, improving efficiency and motivation. The study also highlights that leadership involvement and consistent evaluation strengthen employee engagement and professional development. From a practical perspective, this research provides insights into effective HRM implementation for construction companies aiming to enhance competitiveness through human capital optimization. The results can serve as a model for similar industries seeking sustainable performance improvement. Strategic HRM integration plays a crucial role in achieving long-term organizational growth and operational excellence.]]>
<![CDATA[MANAJEMEN LAYANAN PENDIDIKAN: ANALISIS PERAN KOMITE DAN FASILITAS SEKOLAH TERHADAP KEPUASAN SISWA ]]>
<![CDATA[Aini, Nuril]]>;
<![CDATA[Sutikno, Bambang]]>;
<![CDATA[Wahyuni, Hari]]>
<![CDATA[ Journal of Principles Management and Business Vol. 4 No. 02 (2025): October 2025 ]]>
Publisher : <![CDATA[Scimadly Publishing ]]>
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DOI: 10.55657/jpmb.v4i02.270
<![CDATA[The quality of school management is largely determined by the contribution of various stakeholders, particularly the school committee and the effective utilization of facilities. However, many elementary schools still face challenges in facility management and limited committee participation in managerial functions. This study aims to analyze the influence of school committee involvement and school facilities on parent satisfaction at SDN Pekuncen, Pasuruan City. Using a quantitative approach, data were collected through questionnaires distributed to 88 parent respondents and analyzed using multiple linear regression. The findings reveal that both the school committee’s role and school facilities have a simultaneous and significant impact on parent satisfaction. Partially, each variable also demonstrates a positive and significant effect. These results suggest that strengthening the committee’s roles in advisory, support, liaison, and supervisory functions, alongside improving the quality and management of school facilities, can enhance parental satisfaction. The novelty of this study lies in its simultaneous examination of school committee involvement and facilities within the elementary education context, offering a new perspective on improving educational service quality in regional public schools.]]>
<![CDATA[Determinants of Employee Performance at the Teluk Dalam District Office, Simeulue Regency ]]>
<![CDATA[Putra, Ardi Wansyah]]>;
<![CDATA[Rahmi, Amelia]]>;
<![CDATA[Safitri , Husnaina Mailsa]]>
<![CDATA[ Journal of Principles Management and Business Vol. 4 No. 02 (2025): October 2025 ]]>
Publisher : <![CDATA[Scimadly Publishing ]]>
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DOI: 10.55657/jpmb.v4i02.274
<![CDATA[This study aims to analyze the influence of internal communication, work quality, and workplace spirituality on employee performance at the Teluk Dalam District Office, Simeulue Regency. Using a quantitative causal design, data were collected from 32 employees through questionnaires and analyzed using multiple linear regression with SPSS 26. The results show that internal communication, work quality, and spirituality have a positive and significant effect on employee performance, with spirituality emerging as the most dominant factor. The model explains 70.2% of the variation in performance, confirming the crucial role of intrinsic motivation and moral values in public service. Theoretically, the study contributes to human capital and workplace spirituality literature by integrating spiritual dimensions into performance models for public organizations. From a policy perspective, the findings suggest that local governments should enhance communication systems, strengthen employee development, and institutionalize spiritual and ethical programs to improve service quality. However, the limited sample size and cross-sectional design restrict the generalizability of findings. Future research should include broader samples and longitudinal designs to deepen theoretical and practical insights.]]>
<![CDATA[Analysis Of Factors That Influence The Intensity Of Tourist Visits On Attractions Emeresa Baths In Bantaeng Regency ]]>
<![CDATA[Andini, Surya]]>;
<![CDATA[Akhmad]]>;
<![CDATA[Anggoro, Yusuf Alfian Rendra]]>
<![CDATA[ Journal of Principles Management and Business Vol. 4 No. 02 (2025): October 2025 ]]>
Publisher : <![CDATA[Scimadly Publishing ]]>
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DOI: 10.55657/jpmb.v4i02.257
<![CDATA[Tourism is one of the main contributors to Indonesia’s foreign exchange, supported by its diverse natural and cultural attractions across the archipelago. Bantaeng Regency in South Sulawesi is among the regions that continues to develop local tourism, with the Eremerasa Natural Bathing Site as one of its leading destinations. Despite its potential, the site faces challenges in maintaining facilities and optimizing promotional strategies to attract more visitors. This study aims to examine the effect of facilities and promotion on the intensity of tourist visits by employing a descriptive quantitative approach using the latest data in 2023. A total of 50 domestic tourists were surveyed through non-probability sampling, with data collected via observation, questionnaires, and documentation, and analyzed using multiple linear regression. The results show that both facilities and promotion have a positive and statistically significant influence on visit intensity. The novelty of this study lies in its focus on a local tourism object in Bantaeng using recent data, offering insights for policymakers and site managers to enhance competitiveness and sustainability of regional tourism.]]>
<![CDATA[Sharia Based Marketing Strategies in the Development of Halal Food and Beverage MSMEs in North Purwokerto ]]>
<![CDATA[Marya, Anita]]>
<![CDATA[ Journal of Principles Management and Business Vol. 4 No. 02 (2025): October 2025 ]]>
Publisher : <![CDATA[Scimadly Publishing ]]>
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DOI: 10.55657/jpmb.v4i02.279
<![CDATA[This study aims to analyze the implementation of Sharia-based marketing strategies in halal food and beverage MSMEs in Purwanegara Village, North Purwokerto District, Indonesia. The study employed a qualitative descriptive method, with data collection techniques including in-depth interviews, observation, and documentation of 23 MSMEs (11 food MSMEs and 12 beverage MSMEs). The results indicate that MSMEs have integrated Sharia values into their marketing practices, encompassing aspects of product, price, place, promotion, and service ethics. Food MSMEs place greater emphasis on product halalness and affordability, while beverage MSMEs emphasize flavor innovation and digital branding. The implementation of Sharia values, such as honesty, price transparency, friendly service, and ethical promotion, has been shown to increase consumer trust and strengthen customer loyalty. These findings align with previous research but provide a new contribution by identifying differences in marketing strategies between food and beverage MSMEs. This study also confirms that the implementation of Sharia marketing strategies not only strengthens competitiveness but also creates business sustainability based on the values of blessing.]]>
<![CDATA[Literature Review: Peran Audit Internal Dalam Penguatan Tata Kelola Perusahaan ]]>
<![CDATA[Luckyanayu, Iftarista Hardianasti]]>;
<![CDATA[Huda, Ahmad Nurul]]>;
<![CDATA[Mappadang, Agoestina]]>
<![CDATA[ Journal of Principles Management and Business Vol. 4 No. 02 (2025): October 2025 ]]>
Publisher : <![CDATA[Scimadly Publishing ]]>
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DOI: 10.55657/jpmb.v4i02.248
<![CDATA[This study aims to comprehensively examine the role of internal audit in strengthening corporate governance through a literature review of various recent academic studies and professional practices. In the context of increasingly complex business dynamics, internal audit plays a strategic role in ensuring compliance, transparency, and the effectiveness of corporate internal control systems. The research employs a qualitative approach using a systematic literature review method, which enables the identification, evaluation, and synthesis of findings from relevant scholarly articles published between 2020 and 2025. The results indicate that internal audit has a significant impact on enhancing the quality of corporate governance, supporting managerial decision-making processes, and reinforcing internal oversight functions and regulatory compliance. Practically, this study contributes by providing recommendations to strengthen the role of internal auditors within organizational structures and to develop adaptive strategies for responding to evolving governance challenges. Thus, this research not only enriches the academic literature but also offers practical guidance for companies in implementing more effective, transparent, and sustainable internal audit practices.]]>
<![CDATA[Population and Poverty as Determinants of the Human Development Index in East Luwu Regency ]]>
<![CDATA[Azis, Azliya Aliana]]>;
<![CDATA[Achsanuddin, A. Nur]]>;
<![CDATA[Warda]]>
<![CDATA[ Journal of Principles Management and Business Vol. 4 No. 02 (2025): October 2025 ]]>
Publisher : <![CDATA[Scimadly Publishing ]]>
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DOI: 10.55657/jpmb.v4i02.252
<![CDATA[This study examines the influence of population size and poverty on the Human Development Index (HDI) in East Luwu Regency. Employing secondary time-series data covering 2014-2023, the research utilizes multiple linear regression analysis supported by classical assumption tests, with data processing performed using SPSS version 22. The empirical results reveal that neither population size nor poverty exerts a statistically significant effect on HDI, as indicated by significance levels exceeding 0.05 for both variables. These findings suggest that demographic expansion and poverty reduction alone are insufficient to drive substantial improvements in human development outcomes in the region. Instead, advancing HDI in East Luwu Regency requires more comprehensive policy approaches that prioritize investment in education, healthcare accessibility, and the overall quality of human resources. Theoretically, the study enriches development economics literature by underscoring regional disparities in HDI determinants, while practically, it offers evidence-based insights for local governments to formulate more targeted and effective strategies for enhancing human development.]]>
<![CDATA[The Relationship between Regional Economic Growth and Monetary Policy on Domestic Investment in Makassar City ]]>
<![CDATA[Rahmawati, Suci]]>;
<![CDATA[Akhmad]]>;
<![CDATA[Rum, Muh]]>
<![CDATA[ Journal of Principles Management and Business Vol. 4 No. 02 (2025): October 2025 ]]>
Publisher : <![CDATA[Scimadly Publishing ]]>
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DOI: 10.55657/jpmb.v4i02.256
<![CDATA[This study examines the influence of Gross Regional Domestic Product (GRDP) and interest rates on domestic investment in Makassar City. The research aims to provide empirical evidence on key macroeconomic determinants of regional investment, highlighting Makassar as a growing economic hub in Eastern Indonesia. Using annual time series data from 2001-2023 obtained from the Central Bureau of Statistics (BPS), Bank Indonesia, and the Makassar Investment and One Stop Integrated Services Office, multiple linear regression was applied after ensuring model validity through classical assumption tests. The results show that GRDP has a positive and significant effect on domestic investment, while interest rates have a negative and significant effect. Both variables together explain 73.5% of the variation in investment levels. These findings align with classical, Keynesian, and endogenous growth theories, confirming that economic expansion and lower interest rates encourage investment. The study contributes to the understanding of regional investment behavior and suggests that maintaining macroeconomic stability and pro-growth policies are crucial for strengthening domestic investment in emerging Indonesian cities like Makassar.]]>
<![CDATA[Reinforcing Transparency: The Synergistic Role of Forensic Accounting and Investigative Auditing in Combating Corporate Fraud ]]>
<![CDATA[Mujahidin, A. Fajar]]>
<![CDATA[ Journal of Principles Management and Business Vol. 4 No. 02 (2025): October 2025 ]]>
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DOI: 10.55657/jpmb.v4i02.267
<![CDATA[This study aims to analyze the role of forensic accounting and investigative auditing in preventing and detecting corporate fraud through a synthesis of recent empirical and theoretical findings. Using a qualitative narrative literature review approach, the research examines 20 peer-reviewed studies published between 2020 and 2024 that discuss the integration of forensic audit practices, internal control mechanisms, and good corporate governance. Data were analyzed through thematic synthesis and critical comparison to identify recurring patterns, methodological differences, and research gaps. The findings reveal that forensic accounting and investigative auditing contribute significantly to fraud prevention and detection when supported by competent auditors, robust governance frameworks, and adequate institutional and technological resources. Conversely, their effectiveness diminishes in organizations lacking coordination, regulatory clarity, or adequate training in forensic techniques. The study also highlights that digitalization, whistleblower protection, and data analytics serve as important enhancers of forensic audit effectiveness. The implications emphasize the need for organizations to strengthen governance systems, invest in auditor competence, and standardize forensic audit frameworks to ensure sustainability and transparency in financial management. The novelty of this research lies in its integrative synthesis, which bridges theoretical frameworks and empirical findings to construct a comprehensive model explaining how forensic accounting and investigative auditing jointly reinforce corporate fraud prevention and detection.]]>
