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Advantage: Journal of Management and Business
Published by Apik Cahaya Ilmu
ISSN : -     EISSN : 30250471     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Environmental Science Other
Advantage: Journal of Management and Business, sebagai media kajian ilmiah dari hasil penelitian, pemikiran dan kajian dan implementasi berkaitan dengan bidang ilmu Manajemen dan Bisnis. Fokus dan ruang lingkup Advantage: Journal of Management and Business: - Ilmu Manajemen - Manajemen Keuangan - Manajemen Pemasaran - Manajemen Sumber Daya Manusia - Manajemen Operasional - Manajemen Sistem Informasi - Bisnis digital - Kewirausahaan - Topik kajian lainnya yang relevan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 32 Documents
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Analysis of Employee Performance at The Murung Raya Village Office, South Banjarmasin District Rukman, Rukman
Advantage: Journal of Management and Business Vol. 3 No. 1 (2025): Juni 2025
Publisher : Apik Cahaya Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61971/advantage.v3i1.144

Abstract

Purpose: This study aims to find out and analyze the performance of employees at the Murung Raya Village Office, South Banjarmasin District. Design/methodology/approach: This study is a descriptive analysis. The population in this study is all employees at the Murung Raya Village office, South Banjarmasin District. Sample withdrawal uses a saturated sample technique, where all populations are respondents in this study. The analysis technique used is descriptive analysis. Findings: The results of the study can be concluded that employees are able to position their abilities in the tasks given by their superiors to complete and be responsible for all these tasks. Research limitations/implications: This research is limited to descriptive analysis so that researchers can further explore methods, techniques, and larger populations. Practical implications: The performance of the employees has also been categorized as very good, because the performance they do is in accordance with the expectations of the superiors and what is applied so that the performance carried out goes well, in accordance with the expectations of the superiors at the village office. Originality/value: This research is useful for the development of employee performance in the village
Pengaruh Penyajian Dan Aksesibilitas Laporan Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Syahrifa, Mayang; Ananda, Febryandhie; Zulvia, Dewi
Advantage: Journal of Management and Business Vol. 3 No. 1 (2025): Juni 2025
Publisher : Apik Cahaya Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61971/advantage.v3i1.148

Abstract

Accountability of regional financial management is the responsibility of the regional government in managing, using and reporting finances transparently and in accordance with laws and regulations to realize good governance. This study aims to explain the effect of financial report presentation and accessibility of regional financial reports on accountability of regional financial management at the Padang City Regional Financial and Asset Management Agency which is the objective of this study. The sample collection technique uses the total sampling method. The population in this study were employees or staff in the Secretariat Section, Budget Division, Asset Division, Accounting and Reporting Division and Treasury Division at the Padang City Regional Financial and Asset Management Agency. The sample used in this study amounted to 43 respondents. This study uses multiple linear regression analysis. The results of empirical research indicate that the presentation of financial reports and accessibility of regional financial reports have a positive and significant effect on accountability of regional financial management at the Padang City Regional Financial and Asset Management Agency.
Pengaruh Pengetahuan Keuangan, Sikap Keuangan Dan Pendapatan Terhadap Perilaku Keuangan Dengan Self Control Sebagai Variabel Moderasi Pada Gen Z Yang Berusia 20-24 Tahun Di Cikarang Selatan Riyanto , Adi; Hartati, Nani; Hidayati, Nur
Advantage: Journal of Management and Business Vol. 3 No. 1 (2025): Juni 2025
Publisher : Apik Cahaya Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61971/advantage.v3i1.177

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengetahuan keuangan, sikap keuangan dan pendapatan terhadap perilaku keuangan generasi Z dengan variabel moderasi self control. Metode pengambilan sampel yang digunakan adalah nonprobability sampling yaitu dengan purposive sampling, sampel dalam penelitian ini adalah 115 orang. Kriteria yang digunakan untuk menentukan sampel penelitian ini yaitu (1) Generasi Z yang lahir kisaran tahun 1999 - 2003 ataupun yang berusia 20 - 24 tahun (2) Generasi Z yang memiliki penghasilan (3) Generasi Z yang berdomisili di Cikarang Selatan. Jenis penelitian yang digunakan dalam penelitian ini adalah kuantitatif dengan metode explanatory research. Metode analisis data dalam penelitian ini menggunakan teknik analisis dengan metode PLS dan pengujian hipotesis dilakukan dengan hitung bootstrapping pada struktural penelitian. Berdasarkan hasil penelitian, pengetahuan keuangan, sikap keuangan dan pendapatan berpengaruh positif signifikan terhadap perilaku keuangan. Hasil uji moderasi mendapatkan hasil bahwa self control dapat memoderasi pengaruh sikap keuangan terhadap perilaku keuangan. Self control tidak dapat memoderasi pengaruh pengetahuan keuangan dan pendapatan terhadap perilaku keuangan.
The Effect of Debt-to-Equity Ratio, Current Ratio, And Company Size on Price to Book Value Yuliani, Reva; Dani, Diana Rian
Advantage: Journal of Management and Business Vol. 3 No. 2 (2025): Desember 2025
Publisher : Apik Cahaya Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61971/advantage.v3i2.261

Abstract

This study examines the effect of Debt-to-Equity Ratio (DER), Current Ratio (CR), and Firm Size (SIZE) on Price to Book Value (PBV) of transportation and logistics companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Using purposive sampling, this study analyzes 22 companies with a total of 110 firm-year observations. Panel data regression analysis was employed, and based on the Chow, Hausman, and Lagrange Multiplier tests, the Random Effect Model (REM) was selected as the most appropriate estimation model. The empirical results indicate that DER and CR have a positive and significant effect on PBV, suggesting that optimal leverage and adequate liquidity enhance investor confidence and firm value. In contrast, firm size shows a positive but statistically insignificant effect on PBV. Simultaneously, DER, CR, and SIZE significantly influence PBV, confirming the overall suitability of the regression model. These findings imply that effective capital structure and liquidity management play a crucial role in improving firm value in the transportation and logistics sector
Pengaruh Likuiditas, Solvabilitas, dan Profitabilitas terhadap Nilai Perusahaan (Studi Kasus pada Perusahaan LQ 45 Periode 2013-2022) Nani Hartati; Miftakul Huda; Nur Hidayati
Advantage: Journal of Management and Business Vol. 4 No. 1 (2026): June
Publisher : Apik Cahaya Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61971/advantage.v4i1.281

Abstract

This study aims to analyze the effect of liquidity, solvability, and profitability on firm value in companies listed in the LQ 45 index on the Indonesia Stock Exchange (IDX) for the period 2013-2022. The study employs a quantitative approach using secondary data from annual financial reports. The population consists of 45 LQ 45 companies, and through purposive sampling, 14 companies were selected as samples over 10 years, resulting in 140 observations. The independent variables include liquidity proxied by the Current Ratio (CR), solvability proxied by the Debt to Equity Ratio (DER), and profitability proxied by Return on Assets (ROA). The dependent variable is firm value proxied by Price Earning Ratio (PER). Data analysis uses panel data regression with Eviews. Model selection through the Chow Test and Hausman Test yields the Fixed Effect Model (FEM). The results indicate that liquidity (CR) has a positive and significant effect on firm value, solvability (DER) has a negative and insignificant effect on firm value, while profitability (ROA) has a positive and significant effect on firm value. The adjusted R² of 0.771 indicates the three variables explain 77.1% of the variation in firm value.
A Hospital Management Strategies for Advancing Digital Innovation in Human Resources Azmii Lathifah; Betharia Efriani; Gita Rahayu; Muhhamad Ridho Sahputra
Advantage: Journal of Management and Business Vol. 4 No. 1 (2026): June
Publisher : Apik Cahaya Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61971/advantage.v4i1.282

Abstract

The increasing demand for digital transformation in the healthcare sector requires the readiness of human resources (HR) as a key determinant of innovation success. However, in practice, HR still faces challenges such as limited infrastructure, low digital literacy, resistance to change, and data security issues, which affect hospital competitiveness and sustainability. This study examines hospital management strategies in fostering digital innovation in HR. Using a descriptive qualitative approach, this study employs a narrative review, synthesising relevant scientific literature, which is then analysed using thematic analysis. The findings indicate that effective strategies focus on implementing Digital Human Resource Management (DHRM), strengthening digital competencies through continuous learning, and supporting transformational leadership and an adaptive organisational culture. The results also suggest that the success of digital HR innovation is largely determined by the holistic integration of technology, human capabilities, and organisational governance. These findings imply that hospitals need to adopt integrated and strategic HR management approaches to support sustainable digital transformation. This study contributes conceptually by developing a digital-based HR management strategy framework and practically by providing a reference for hospitals in designing sustainable digital transformation policies.
Analisis Kinerja Perusahaan Sektor Semen di Indonesia Dengan Pendekatan Data Envelopment Analysis Amirul Bahar; Ahmad Syaifullah
Advantage: Journal of Management and Business Vol. 4 No. 1 (2026): June
Publisher : Apik Cahaya Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61971/advantage.v4i1.285

Abstract

The cement industry is one of the strategic sectors that supports infrastructure development and national economic growth. Increasing competition and persistent oversupply issues require cement companies to maintain efficiency and performance in order to remain competitive in the market. This study employs the Data Envelopment Analysis (DEA) approach using the CCR (Constant Return to Scale) model to measure the relative efficiency levels of cement companies in Indonesia. Secondary data were obtained from financial reports, with input variables consisting of total assets, operating expenses, and the number of employees, while the output variable used was net income. The analysis results indicate variations in efficiency levels across companies. Some firms achieved an efficiency score of 1.000 (efficient), while others remained below the optimal efficiency standard. These findings highlight differences in resource utilization and operational performance among firms. This study also provides recommendations and improvement strategies to help companies achieve more efficient and optimal performance.
Moderated Mediation of Organizational Ambidexterity and Knowledge Sharing in SME Performance Sofyan Ashari Nur; Satrio Tegar Sadewo; Yesica Apriliana Paska; Miftachul Mujib; Ipuk Widayanti
Advantage: Journal of Management and Business Vol. 4 No. 1 (2026): June
Publisher : Apik Cahaya Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61971/advantage.v4i1.286

Abstract

This study investigates the interrelationships among employee creativity, organizational ambidexterity, knowledge sharing, and SME performance within the context of Indonesia’s creative industries. Grounded in the Resource-Based View (RBV), the research conceptualizes creativity as a valuable human resource, ambidexterity as a dynamic organizational capability, and knowledge sharing as a moderating mechanism that enhances the utilization of these resources. A quantitative hypothesis-testing approach was applied, using data collected from 180 owners and managers of small and medium enterprises (SMEs) in Yogyakarta, Indonesia. Data were analysed through Partial Least Squares Structural Equation Modelling (SEM-PLS), which is appropriate for complex models with latent variables and moderate sample sizes. The results reveal that creativity positively influences ambidexterity, and ambidexterity significantly enhances SME performance. Moreover, knowledge sharing moderates both the relationship between creativity and ambidexterity and between ambidexterity and performance, strengthening their effects. These findings suggest that creativity provides the foundation for ambidextrous behaviour, while knowledge sharing acts as a catalyst that amplifies the transformation of creative ideas into innovative performance outcomes. The study contributes to the literature on organizational learning and dynamic capabilities by highlighting the synergistic role of creativity and knowledge sharing in fostering ambidexterity and competitive advantage in SMEs. Practically, it emphasizes the need for SME leaders to cultivate a knowledge-sharing culture and empower employees to experiment and collaborate, thereby enabling their organizations to remain adaptive and sustainable in rapidly changing environments
Pengaruh CR dan DER Terhadap ROA Pada Perusahaan Perkebunan Kelapa Sawit ayu; Purboyo; Siti Mardah
Advantage: Journal of Management and Business Vol. 4 No. 1 (2026): June
Publisher : Apik Cahaya Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61971/advantage.v4i1.292

Abstract

Abstract Uncertain global market conditions that trigger fluctuations in palm oil commodity prices require the management of plantation companies listed on the Indonesia Stock Exchange (IDX) to be more careful in managing their financial ratios. This study aims to examine and analyze the effect of the Current Ratio (CR) and Debt to Equity Ratio (DER) on Return on Assets (ROA). This study uses a quantitative approach, with the population referring to all palm oil plantation companies listed on the IDX for the period 2022-2025. Sampling was conducted using purposive sampling, while hypothesis testing was conducted using multiple linear regression techniques using SPSS version 23. The results of this study conclude that the hypothesis test results state that partially the CR variable shows a negative direction and does not significantly affect ROA, partially the DER variable has a significant negative effect on ROA, while the CR and DER variables simultaneously have a significant effect on ROA. Companies should focus more on tightly controlling the debt portion and streamlining current assets to maintain stable profitability. Keywords: Current Ratio, Debt to Equity Ratio, Return on Assets, Palm Oil Plantations Abstract Ketidakpastian kondisi pasar global yang memicu fluktuasi harga komoditas kelapa sawit menuntut manajemen perusahaan perkebunan di bursa efek indonesia (BEI) untuk lebih berhati-hati dalam mengelola rasio keuangan mereka. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Current Ratio (CR) dan Debt to Equity Ratio (DER) terhadap Return on Assets (ROA). Penelitian ini menggunakan pendekatan kuantitatif, populasi merujuk seluruh perusahaan perkebunan kelapa sawit di BEI periode 2022-2025. Pengambilan sampel menggunakan purposive sampling, sementara pengujian hipotesis diolah melalui teknik regresi linier berganda dengan aplikasi SPSS versi 23. Hasil penelitian ini menyimpulkan bahwa hasil uji hipotesis yang menyatakan secara persial variabel CR menunjukan arah negatif dan tidak berpengaruh signifikan ke ROA, secara persial variabel DER berpengaruh negatif signifikan ke ROA, sedangkan variabel CR dan DER secara simultan berpengaruh signifikan terhadap ROA. Perusahaan untuk lebih fokus pada pengendalian porsi hutang secara ketat serta mengefisiensikan aset lancar demi menjaga stabilitas profitabilitas. Keywords: Current Ratio, Debt to Equity Ratio, Return on Assets, Perkebunan Kelapa Sawit
Pengaruh Disiplin Dan Motivasi Kerja Terhadap Kinerja Karyawan (Studi Kasus Pada PT. Patriot Intan Abadi Di Banjarmasin) Natasya Fresilia Rahmi; Dwi Wahyu Artiningsih; Periyadi Periyadi
Advantage: Journal of Management and Business Vol. 4 No. 1 (2026): June
Publisher : Apik Cahaya Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61971/advantage.v4i1.293

Abstract

This research is driven by the importance of employee effectiveness as a critical resource for PT. Patriot Intan Abadi, located in Banjarmasin, which is essential for maintaining production consistency and upholding operational standards amidst a competitive poultry market. The objective of this study is to examine the impact of work discipline and motivation on employee effectiveness. This investigation adopts a quantitative methodology using a survey technique. The participant group consists of 43 employees, all of whom were selected through a census sampling method. Data were evaluated using multiple linear regression facilitated by SPSS software. The results indicate that work discipline has a significant and positive influence on employee effectiveness individually (t-count 3.526 exceeds t-table 2.02). Similarly, work motivation also shows a positive and significant influence on employee effectiveness when considered on its own (t-count 5.540 exceeds t-table 2.02). When viewed collectively, both work discipline and motivation show a substantial positive impact on employee effectiveness (F-count 110.707 exceeds F-table 3.232). The R² value of 0.847 indicates that 84.7% of the variance in employee performance is attributed to work discipline and motivation, while the remaining 15.3% is influenced by additional factors outside the model. The organization should enhance the enforcement of discipline and initiatives to improve motivation in order to maximize employee effectiveness.  

Page 3 of 4 | Total Record : 32

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