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Moh Agus Nugroho
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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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Population and Poverty as Determinants of the Human Development Index in East Luwu Regency Azis, Azliya Aliana; Achsanuddin, A. Nur; Warda
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.v4i02.252

Abstract

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.
The Relationship between Regional Economic Growth and Monetary Policy on Domestic Investment in Makassar City Rahmawati, Suci; Akhmad; Rum, Muh
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.v4i02.256

Abstract

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.
Reinforcing Transparency: The Synergistic Role of Forensic Accounting and Investigative Auditing in Combating Corporate Fraud Mujahidin, A. Fajar
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.v4i02.267

Abstract

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.
Reassessing Income Tax (PPh) Article 21 for MSMEs: An Islamic Economic Analysis of Justice, Maslahah, and Dharibah Principles Mar'atusholihah, Rufaidah
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.v4i02.276

Abstract

This study analyzes the compatibility of MSME taxation regulations with Islamic economic principles, identifies structural problems in tax collection, and proposes a reform model for MSME taxation that is just, educative, and inclusive. Using a qualitative approach with literature study, data were drawn from previous studies, scientific publications, and official government regulations, and analyzed through content analysis and narrative synthesis. The findings reveal a persistent gap between the current MSME final tax scheme and Islamic justice principles, as the tax burden often remains disproportionate to business capacity. Income Tax Articles 21 and 23 further create structural inequities by exerting greater pressure on MSMEs compared to larger taxpayers. Theoretically, this study contributes to the discourse on Islamic taxation by offering a conceptual framework that integrates progressive taxation with sharia-based justice, highlighting the importance of equity, proportionality, and inclusivity in tax policy design. Practically, the proposed reform model advocates adopting a progressive tax structure, enhancing tax literacy, and tailoring policies to the diversity of MSMEs while upholding sharia principles. The main limitation of this study is its exclusive reliance on literature review without empirical field validation.
Enhancing Public Accountability through AIS Audits in Tegal Regency Wisnu
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.v4i02.281

Abstract

This study examines the role of accounting information system (AIS) audits in fraud control within the Tegal Regency Local Government. The research synthesizes findings from multiple empirical studies conducted between 2021 and 2025, focusing on the interaction between AIS, internal control, internal audit, and transparency in preventing fraudulent practices. Results indicate that effective AIS audits strengthen internal control mechanisms, enhance data accuracy, and improve financial accountability. Empirical evidence shows that well-designed AIS can minimize opportunities for manipulation and misappropriation, aligning with the fraud triangle theory that links fraud occurrence to pressure, opportunity, and rationalization. The findings also highlight that digital-based auditing practices and good governance contribute significantly to building transparency and public trust. Some studies report mixed results regarding the mediating effect of internal control on AIS and audit roles. This implies that fraud prevention effectiveness depends on institutional readiness, auditor competence, and system integration. The study recommends that the Tegal Regency Local Government adopt integrated, transparent, and digitalized audit mechanisms to enhance fraud detection and prevention capacity. Future research should include broader regional comparisons and evaluate the long-term impact of AIS audit reforms on governance performance.
Political Connections, Government Ownership, Loan Growth, and Audit Committee: Determinants of Bank Financial Performance in Indonesia Istiyah, Iin
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.v4i02.280

Abstract

This study investigates the effects of political connections, government ownership, and loan growth on the financial performance of banks in Indonesia, with the audit committee serving as a moderating variable. Using a quantitative explanatory approach, data were collected from 32 banks listed on the Indonesia Stock Exchange (IDX) over the period 2017–2021, resulting in 160 firm-year observations. Secondary data were obtained from annual reports and official disclosures, and the analysis was conducted using SSEM-PLS 4.0. The results reveal that political connections and loan growth significantly and positively influence financial performance, whereas government ownership shows a positive but insignificant effect. Furthermore, the audit committee strengthens the positive relationship between political connections and financial performance but does not significantly moderate the effect of government ownership. These findings highlight the importance of lending activities and political connections in driving bank profitability, while also pointing to the ambiguous role of state ownership in balancing commercial and social objectives. This study contributes to the literature on corporate governance and banking performance in emerging markets by providing empirical evidence from Indonesia. The findings also offer practical implications for regulators, bank management, and investors regarding the role of governance mechanisms particularly audit committees in ensuring that political and ownership structures enhance rather than hinder financial performance.
Layoff Sentiment on Indonesian Twitter: Naïve Bayes Benchmarks and Human Resource Communication Strategy Ikrima, Ihda Khairunisa; Mulyana, Amalia Rizky
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.v4i02.285

Abstract

In 2022, widespread workforce reductions in Indonesia precipitated extensive public discourse on social media platforms, particularly Twitter. While organizational downsizing is frequently adopted as a strategic response to economic uncertainty, empirical evidence suggests it may adversely affect corporate reputation and stakeholder trust, especially when communication is inadequate. This study examines public sentiment toward layoffs by analyzing tweets containing the Indonesian term “PHK” from November to December 2022. Employing automated sentiment classification and social network analysis, the research identifies sentiment distribution and thematic patterns in user-generated content. Findings reveal a sentiment distribution of 40% neutral, 37% negative, and 23% positive, with negative sentiment predominantly associated with job insecurity and neutral discourse reflecting informational reporting. These results align with existing literature on the reputational risks of downsizing. The study advocates for proactive stakeholder mapping, empathetic communication, and real-time sentiment monitoring. Timely dissemination of factual updates and responsive engagement may mitigate reputational damage and prevent sentiment drift. Strategic communication before, during, and after workforce restructuring is essential to preserve organizational legitimacy and minimize adverse market reactions.

Page 6 of 6 | Total Record : 57

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