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Journal of Principles Management and Bussines
Published by Cv. Scimadly Publishing
ISSN : -     EISSN : 28305469     DOI : https://doi.org/10.55657/jpmb.v1i01.39
Core Subject : Economy,
Economics, Econometrics & Finance
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 57 Documents
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PENGARUH RASIO PROFITABILITAS TERHADAP HARGA SAHAM PADA PT SEMEN INDONESIA (PERSERO) TBK Aris, Muhammad Saleh; Darwis; Damirah; Ismayanti
Journal of Principles Management and Business Vol. 4 No. 01 (2025): June 2025
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/jpmb.v4i01.230

Abstract

This study investigates the effect of Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Earnings Per Share (EPS) on stock prices, both individually and collectively. Employing a quantitative approach, the research utilizes secondary data sourced from the financial statements of PT Semen Indonesia (Persero) Tbk. The analysis involves classical assumption testing, multiple linear regression, and both t-tests and F-tests conducted using SPSS software. The findings reveal that ROE has a positive and significant impact on stock prices, while NPM exhibits a significant but negative influence. In contrast, ROA and EPS show no meaningful effect when examined separately. However, when tested simultaneously, all four variables demonstrate a significant relationship with stock price fluctuations. This study acknowledges certain limitations, particularly regarding the scope of data, variables, and methodology. Future research is encouraged to incorporate external macroeconomic factors such as inflation, interest rates, and government policy to provide a more comprehensive analysis.
Revitalisasi Sistem Bawon sebagai Strategi Pemberdayaan Tenaga Kerja Lokal dalam Perspektif Ekonomi Syariah: Studi Kasus di Dukuh Kemuning, Desa Semampir Aan, Dwi Kuswianto
Journal of Principles Management and Business Vol. 4 No. 01 (2025): June 2025
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/jpmb.v4i01.233

Abstract

This study investigates the revitalization of the bawon tradition as a strategic effort to empower local labor within the framework of Islamic economics, focusing on Dukuh Kemuning, Semampir Village, Banjarnegara Regency, Central Java, Indonesia. Using a qualitative case study approach, data were collected through in-depth interviews, participatory observation, and document analysis to explore the socio-economic significance of bawon and its alignment with Islamic economic values. The bawon system, which reflects local wisdom rooted in mutual cooperation (gotong royong), social justice, and communal solidarity, demonstrates potential as a sustainable labor empowerment model consistent with sharia principles. The findings reveal that revitalizing bawon contributes to strengthening local economic resilience by integrating cultural practices with Islamic microfinance initiatives. The study concludes that an inclusive and adaptive empowerment model is essential one that harmonizes Islamic economic values with cultural heritage to respond effectively to contemporary socio-economic challenges.
Peran Manajemen dalam Proses Identifikasi Risiko Pada Produk Cicil Emas di BSI KCP Banjarnegara Yuwono, Cinanthya
Journal of Principles Management and Business Vol. 4 No. 01 (2025): June 2025
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/jpmb.v4i01.238

Abstract

This article explores the risk management approaches adopted by BSI KCP Banjarnegara, a branch of Bank Syariah Indonesia located in Central Java, particularly in managing its gold installment financing program. As gold investment becomes increasingly popular, the bank must manage several risks, such as fluctuations in gold prices, creditworthiness of customers, operational issues, verifying the authenticity of gold, legal compliance, market dynamics, and adherence to Islamic financial principles. Based on 2023 data from the Financial Services Authority (OJK), there was an 18.5% national increase in gold installment transactions, highlighting the importance of strong risk management strategies. To mitigate these risks, BSI implements a comprehensive risk management system. This includes conducting 5C credit assessments, collaborating with trusted gold suppliers like Antam, and performing regular internal and external audits. In addition, BSI ensures compliance with Islamic law by using murabahah contracts in line with DSN-MUI (National Sharia Council of the Indonesian Ulema Council) guidelines. These practices help minimize financial risk while upholding values of fairness, transparency, and Islamic ethics. The article offers a fresh perspective by examining sharia-based risk management in gold financing, contrasting with conventional approaches. The insights shared can serve as guidance for other Islamic financial institutions looking to develop effective and sharia compliant financial products.
Fiscal Independence Matters: Determinants of Local Government Financial Performance in Central Java Royabafi, Muhammad Faiq La; Setyawan , Hendri
Journal of Principles Management and Business Vol. 4 No. 02 (2025): October 2025
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/jpmb.v4i02.253

Abstract

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.
ANALISIS PERAN MANAJEMEN SUMBER DAYA MANUSIA DALAM MENINGKATAN KINERJA PERUSAHAAN DI ASUKA ENGINEERING INDONESIA Yafi’ul Ammar Yulma; Sofiah
Journal of Principles Management and Business Vol. 4 No. 02 (2025): October 2025
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/jpmb.v4i01.265

Abstract

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.
MANAJEMEN LAYANAN PENDIDIKAN: ANALISIS PERAN KOMITE DAN FASILITAS SEKOLAH TERHADAP KEPUASAN SISWA Aini, Nuril; Sutikno, Bambang; Wahyuni, Hari
Journal of Principles Management and Business Vol. 4 No. 02 (2025): October 2025
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/jpmb.v4i02.270

Abstract

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.
Determinants of Employee Performance at the Teluk Dalam District Office, Simeulue Regency Putra, Ardi Wansyah; Rahmi, Amelia; Safitri , Husnaina Mailsa
Journal of Principles Management and Business Vol. 4 No. 02 (2025): October 2025
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/jpmb.v4i02.274

Abstract

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.
Analysis Of Factors That Influence The Intensity Of Tourist Visits On Attractions Emeresa Baths In Bantaeng Regency Andini, Surya; Akhmad; Anggoro, Yusuf Alfian Rendra
Journal of Principles Management and Business Vol. 4 No. 02 (2025): October 2025
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/jpmb.v4i02.257

Abstract

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.
Sharia Based Marketing Strategies in the Development of Halal Food and Beverage MSMEs in North Purwokerto Marya, Anita
Journal of Principles Management and Business Vol. 4 No. 02 (2025): October 2025
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/jpmb.v4i02.279

Abstract

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.
Literature Review: Peran Audit Internal Dalam Penguatan Tata Kelola Perusahaan Luckyanayu, Iftarista Hardianasti; Huda, Ahmad Nurul; Mappadang, Agoestina
Journal of Principles Management and Business Vol. 4 No. 02 (2025): October 2025
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/jpmb.v4i02.248

Abstract

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.

Page 5 of 6 | Total Record : 57

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