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INDONESIA
Master Manajemen
Published by Universitas Nusa Nipa
ISSN : 30257441     EISSN : 30257433     DOI : 10.59603
Core Subject : Science,
Decision Sciences, Operations Research & Management
Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 205 Documents
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Pengaruh Human Capital dan Labor Intensity terhadap Kinerja Keuangan Perusahaan pada Sektor Energi dan Migas di Indonesia Periode 2021-2024 Marshanda Putri Firdaus; Chicha Kurnianingrum; Indi Salwa Zahrina
MASMAN Master Manajemen Vol. 4 No. 2 (2026): Mei: MASMAN : Master Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/masman.v4i2.1340

Abstract

This study is based on the increasingly rapid development of the knowledge-based economy, where human capital is now regarded as one of the important assets in creating a company’s competitive advantage, especially in the energy and oil and gas sectors in Indonesia. This study aims to determine the effect of human capital and labor intensity on corporate financial performance, which is proxied by Return on Assets (ROA) during the 2021–2024 period. The research method used is a quantitative approach with multiple linear regression analysis. The research data were obtained from sample companies selected using a purposive sampling technique. The results of the study show that human capital, proxied by Value Added Human Capital (VAHU), has a positive and significant effect on corporate financial performance. These findings indicate that good human resource management is capable of increasing the company’s profitability level. On the other hand, labor intensity is proven to have a negative and significant effect on financial performance. This indicates that a high level of company dependence on labor, without being balanced by operational efficiency, can reduce the company’s ability to generate profits. In addition, simultaneously both variables are able to explain 74.5% of the variation in Return on Assets (ROA), so it can be concluded that human capital and labor intensity have a considerable contribution to corporate financial performance. Based on these results, companies need to prioritize improving the quality and competence of the workforce rather than merely focusing on increasing the number of employees. This step is important to maintain the stability of corporate financial performance in the post-pandemic era. In addition, companies also need to effectively control labor costs so that a decline in net profit margins can be avoided.
Transformasi Digital dan Manajemen SDM di Masa Depan Kerja: Tinjauan Sistematis terhadap Inklusivitas dan Keberlanjutan Anisa Sal Sabilla Putri; Salwa Putri Qomariyah; Rafika Meilia Sari
MASMAN Master Manajemen Vol. 4 No. 2 (2026): Mei: MASMAN : Master Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/masman.v4i2.1341

Abstract

Digital transformation in Human Resource Management (HRM) has shifted the organizational paradigm from an administrative function to a strategic function focused on adaptive and sustainable human resource development. This study aims to systematically review the integration of digital technology in HRM practices with particular emphasis on inclusivity and organizational sustainability. The method employed is a literature review analyzing various studies related to the implementation of Artificial Intelligence (AI), big data analytics, and digital systems in recruitment, competency development, and employee performance evaluation. The findings indicate that digital transformation enhances operational efficiency, decision-making quality, and workplace flexibility. However, the adoption of digital technology also creates ethical challenges, including algorithmic bias, unequal access to technology, and concerns regarding employee data privacy. Therefore, the implementation of Equity, Diversity, and Inclusion (EDI) principles is essential in developing fair and inclusive HRM systems. Furthermore, continuous learning cultures and flexible work models have proven effective in supporting employee well-being while strengthening organizational resilience in facing global changes. This study emphasizes the importance of synergy between technological innovation, ethical leadership, and sustainability in building HRM systems that are responsive to the future of work.
Implementasi E-Government pada Dinas Koperasi dan Ukm Provinsi Jambi Bakti Ramadhani; Besse Wediawati; Dessy Elliyana
MASMAN Master Manajemen Vol. 4 No. 2 (2026): Mei: MASMAN : Master Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/masman.v4i2.1344

Abstract

This study aims to analyze the implementation of e-government at the Jambi Province Cooperatives and SMEs Office and identify the factors influencing its implementation based on George Edward III’s policy implementation theory. The research employed a qualitative approach with a descriptive design. Data were collected through interviews, observations, and documentation involving office personnel and community service users as informants. The findings indicate that the implementation of e-government has not yet been optimal in supporting the delivery of digital-based public services. Several factors contribute to this condition, including ineffective communication and dissemination of information to the public, limited human resources with adequate technological competencies, implementers’ attitudes that are not fully adaptive to technological changes, and a bureaucratic structure that has not supported comprehensive system integration. These challenges affect the efficiency, accessibility, and quality of public services provided by the agency. Furthermore, the study highlights the importance of strengthening coordination among stakeholders and improving institutional readiness in implementing digital governance. The study concludes that efforts to improve human resource capacity, enhance public outreach, and develop an integrated information system are essential to optimize e-government implementation and improve the quality, effectiveness, and responsiveness of public services in the digital era.
Persepsi Mahasiwa Magang terhadap Sistem Pelayanan Pajak di KPP Pratama Mojokerto Rafaelani Putri Kristanti; Amrina Yulfajar
MASMAN Master Manajemen Vol. 4 No. 2 (2026): Mei: MASMAN : Master Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/masman.v4i2.1364

Abstract

This study aims to examine how student interns perceive the performance of tax services at the Mojokerto Tax Office (KPP). This study employs a qualitative approach using descriptive methods. Data were collected through interviews with interns assigned to the service division, specifically at the Integrated Service Center (TPT). The interview results indicate that the tax service framework at the Mojokerto Primary Tax Office is viewed positively, is well-organized, and is beginning to evolve toward a modern and digital service approach through CORETAX technology. The shift toward digital services is believed to improve efficiency, streamline the process of obtaining a Taxpayer Identification Number (NPWP), simplify annual tax reporting, and enhance access to additional tax services. Additionally, the quality of service provided by staff was rated as friendly, professional, interactive, and supportive in helping taxpayers understand the service process. Nevertheless, several challenges were noted, including a lack of general awareness among taxpayers regarding digital platforms particularly among older taxpayers increased wait times during the annual tax filing season, and occasional system disruptions that affected service delivery. Based on interview findings, the tax service framework at the Mojokerto Pratama Tax Office is considered fairly efficient, although there is still room for improvement in promoting the adoption of digital services, enhancing service facilities, and creating a more user-friendly system.
Pengaruh Kemudahan Akses dan Persepsi Keamanan terhadap Keputusan Penggunaan GoPay: Peran Moderasi Manajemen Fintech pada UMKM Kota Semarang Didik Sofian Haryadi; Ronaldo Aprili; Aldina Esty Purwanti; Kapsah Kapsah; Agus Widodo
MASMAN Master Manajemen Vol. 4 No. 2 (2026): Mei: MASMAN : Master Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/masman.v4i2.1433

Abstract

This research was designed to explore how perceived security and ease of access shape GoPay adoption choices among MSMEs in Semarang, with a specific focus on the moderating role of fintech management. Methodologically, the study employed a quantitative associative design. Data was collected via a 5-point Likert questionnaire from 100 purposively sampled MSME operators and processed using PLS-SEM through SmartPLS. The results highlight that ease of access, perceived security, and fintech management each exert a significant, positive impact on the decision to use GoPay, collectively yielding an Adjusted R Square of 0.827. However, the data revealed an interesting dynamic: fintech management did not actually moderate the effects of ease of access or security. Rather than strengthening those relationships, it operates as a direct catalyst for usage. Theoretically, this confirms that the Technology Acceptance Model remains a solid framework for understanding fintech adoption among small businesses. From a practical standpoint, the message to fintech companies is straightforward. To ensure long-term, sustainable usage, they cannot just rely on a seamless interface or tight security; they must integrate solid service management into their overall strategy.
Dampak Keamanan Digital Banking terhadap Kualitas Pelayanan Resi Juariah Susanto
MASMAN Master Manajemen Vol. 4 No. 3 (2026): Agustus: Master Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/masman.v4i3.1441

Abstract

This research examines the implications of the rapid development of digital banking technology on user security and analyzes how banking service quality influences the level of security and convenience experienced by customers when using digital banking services. The increasing adoption of digital financial services has created significant opportunities for improving transaction efficiency and accessibility, while also introducing various cybersecurity risks and challenges related to data privacy and consumer protection. From an operational management perspective, service quality is a critical element that must be managed consistently and sustainably to achieve customer satisfaction, strengthen trust, and enhance long-term customer loyalty. This study employs a qualitative literature review approach by collecting, reviewing, and analyzing books, scientific journals, government regulations, and other relevant publications concerning digital banking security and banking service quality. The findings indicate that high-quality banking services supported by robust security systems, effective risk management, and reliable digital infrastructure contribute significantly to improving customer confidence and reducing perceived security risks. Therefore, banks should continuously strengthen cybersecurity measures, enhance service quality, and implement customer-oriented digital innovations to ensure secure, efficient, and reliable digital banking services. The results of this study are expected to enrich the literature on digital banking and provide practical recommendations for banking institutions, policymakers, and future researchers.
Pengaruh Kualitas Layanan Internet WI-FI, Strategi Penetapan Harga dan Kepercayaan terhadap Tingkat Kepuasan Pelanggan pada PT Zona Mabar Herman Sugiarto; Sahara Sahara; Hevy Febriyansyah
MASMAN Master Manajemen Vol. 4 No. 3 (2026): Agustus: Master Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/masman.v3i4.1434

Abstract

Increasing competition in the internet service provider industry requires companies to continuously improve customer satisfaction through better service quality, competitive pricing, and stronger customer trust. This study aims to examine the influence of WiFi internet service quality, pricing strategies, and trust on customer satisfaction at PT Zona Mabar. A quantitative research approach with an explanatory design was employed to analyze the relationships among the variables. The study involved 121 respondents selected using purposive sampling. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4. The findings reveal that WiFi internet service quality has a positive and significant effect on customer satisfaction, indicating that reliable, responsive, and stable internet services contribute to a better customer experience. Pricing strategies also demonstrate a positive and significant influence, suggesting that fair and competitive pricing enhances customers’ perceived value. In addition, trust significantly affects customer satisfaction, reflecting the importance of credibility, transparency, and service reliability in fostering positive customer perceptions. Overall, the results confirm that service quality, pricing strategies, and trust are key determinants of customer satisfaction. Therefore, PT Zona Mabar should prioritize continuous service improvement, maintain competitive pricing, and strengthen customer trust to increase customer satisfaction, retain existing customers, and improve its competitive position in the internet service provider industry
Analisis Komparatif Metode Altman dan Zmijewski dalam Memprediksi Potensi Kebangkrutan PT Express Trasindo Utama Tbk Periode 2015-2024 Ismail Alfahrizi; Purwati Purwati; Heni Yuvita
MASMAN Master Manajemen Vol. 4 No. 3 (2026): Agustus: Master Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/masman.v4i3.1443

Abstract

 This study aims to analyze and compare the ability of the Altman (Z-Score) and Zmijewski (X-Score) methods in predicting the potential for bankruptcy in PT Express Transindo Utama Tbk during the period 2015 – 2024. PT Express Transindo Utama Tbk is a land transportation company that has experienced a continuous decline in financial performance, characterized by a decline in operating income accompanied by recurring losses. This condition indicates  financial distress so that the company was chosen as the object of research. This study uses a quantitative approach with a comparative descriptive method. The data used is in the form of secondary data sourced from PT Express Transindo Utama Tbk's annual financial statements obtained through the Indonesia Stock Exchange and the company's annual report for the period 2015 – 2024. The results of the study show that PT Express Transindo Utama Tbk experienced a continuous decline in financial condition during the study period. Based on the Altman (Z-Score) method, the company was in  the gray zone category from 2015 to 2016 and the distress zone from 2017 to 2024. Meanwhile, the Zmijewski method (X-Score) classifies companies as potentially bankrupt in 2016 – 2020, and healthy in 2015 and 2021 – 2024. Accuracy testing showed that the Altman method (Z-Score) had an accuracy rate of 80%, higher than the Zmijewski method (X-Score) of 50%. Thus, the Altman (Z-Score) method is considered more accurate in predicting the potential bankruptcy of PT Express Transindo Utama Tbk because it is able to provide a more comprehensive picture of the company's financial condition.
Pengaruh Pengalaman Organisasi, Soft Skills, dan Motivasi Kerja terhadap Persepsi Kesiapan Kerja Mahasiswa BEM Rizqi Alif Fathin; Rycha Kuwara Sari; Murti Wijayanti
MASMAN Master Manajemen Vol. 4 No. 3 (2026): Agustus: Master Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/masman.v4i3.1444

Abstract

This study aims to examine the influence of organizational experience, soft skills, and work motivation on the perceived work readiness of student board members of BEM FEB at Universitas Bhayangkara Jakarta Raya during the 2024-2026 period, both partially and simultaneously. The research was motivated by the persistently high skill gap between higher education graduates and the demands of the labor market. A quantitative approach was employed using a survey method, with questionnaires distributed to 59 FEB students who had served or were currently serving in BEM, using a saturated sampling technique so that the entire population was used as the sample, and the data were analyzed using multiple linear regression analysis. The findings reveal that organizational experience, soft skills, and work motivation each have a positive and significant effect on work readiness, both partially and simultaneously, with soft skills identified as the most dominant contributing factor. Together, the three variables were able to explain a substantial proportion of the variance in students' work readiness, while the remainder was attributable to other factors beyond the scope of this study. These findings imply that universities and student organizations need to strengthen organizational involvement, soft skill development programs, and work motivation support in order to better prepare students for entering the workforce after graduation.
Persepsi Konsumen terhadap Minat Beli pada Produk Minuman Bersertifikasi Halal: Studi Gerai Mixue Ice cream & Tea di Wilayah Pondok Aren Muzdalifah Muzdalifah; Achmad Dzikri Rajuli; Dewi Lestari
MASMAN Master Manajemen Vol. 4 No. 3 (2026): Agustus: Master Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/masman.v4i3.1445

Abstract

Halal certification has become one of the factors influencing consumer perceptions and purchase intentions, along with increasing awareness among Muslim communities of the importance of consuming products with guaranteed halal status. This study aims to analyze consumer perceptions of purchase intentions toward beverage products after obtaining halal certification at Mixue Ice Cream & Tea outlets in the Pondok Aren area. This study employed a qualitative method with a descriptive approach. Data were collected through in-depth interviews, observation, and documentation involving consumers and were analyzed through data reduction, data presentation, and conclusion drawing. The findings indicate that before the products obtained halal certification, consumers still had concerns regarding the ingredients and production processes. After halal certification was obtained, consumer perceptions became more positive, trust in the products increased, and consumers felt more confident in consuming the products, resulting in increased purchase intention. Thus, halal certification contributes to increasing consumer trust while encouraging greater purchase intention toward beverage products.

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