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Mandalika Journal of Business and Management Studies
Published by Yayasan Banu Haji Samsudin
ISSN : 30254116     EISSN : 30254116     DOI : 10.59613
Core Subject : Science,
Decision Sciences, Operations Research & Management
Jurnal ini merupakan sarana publikasi ilmiah untuk menyebarluaskan informasi berupa ilmu pengetahuan dan terlebih khususnya hasil penelitian hasil penelitian, jurnal ini juga menerima manuskrip hasil kajian pustaka dan laporan lainnya untuk dipublikasikan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 47 Documents
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The Influence of Competence and Work Environment on Employee Performance with Organizational Commitment as an Interevening Variable Sofiatun, Sofiatun; Rijanti, Tristiana
Mandalika Journal of Business and Management Studies Vol 3 No 2 (2025): Mandalika Journal of Business and Management Studies
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjbms.v3i2.293

Abstract

This study investigates the influence of competence and work environment on employee performance at the Demak District Health Office, with organizational commitment as a mediating variable. Drawing on quantitative data collected from 51 employees through closed-ended questionnaires, the study employs multiple regression and Sobel tests to evaluate both direct and indirect relationships among variables. The results reveal that competence and work environment significantly and positively influence employee performance. However, neither competence nor work environment has a significant effect on organizational commitment. Moreover, organizational commitment does not significantly influence employee performance and fails to mediate the relationship between competence or work environment and performance. These findings suggest that while employee skills and a supportive work environment directly boost performance, organizational commitment does not play a substantial mediating role. One reason may be that commitment expressed by employees does not translate into active participation or productivity. Factors such as normative attachment and job security may explain high loyalty levels without corresponding performance impacts. The study contributes to human resource management theory by challenging the assumption that organizational commitment always enhances performance. Managerial implications highlight the importance of continuous training to enhance competence, improving work facilities, and designing incentive structures that go beyond fostering loyalty to promote actual performance outcomes. Limitations include a relatively small sample and reliance on self-reported data, which may introduce bias. Future research should explore other mediating factors that link workplace conditions and individual competencies to performance more effectively.
Measuring the Contribution of Ecotourism Activities to Rural Economic Diversification and Long-Term Community Resilience Rosalina, Tita
Mandalika Journal of Business and Management Studies Vol 3 No 2 (2025): Mandalika Journal of Business and Management Studies
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjbms.v3i2.344

Abstract

Ecotourism has become a strategic approach to achieving sustainable rural development by linking environmental conservation with local economic empowerment. This study aims to measure the contribution of ecotourism activities to rural economic diversification and long-term community resilience. Employing a qualitative research design through an extensive literature review, the study synthesizes data from peer-reviewed journals and international reports published within the last decade. Thematic and content analyses were conducted to identify mechanisms through which ecotourism influences local economies and social systems. Findings reveal that ecotourism significantly contributes to income generation, employment creation, and enterprise development, especially through community-managed homestays, nature-based tourism, and local crafts. Beyond its economic benefits, ecotourism strengthens institutional capacity, enhances social inclusion, and promotes environmental stewardship. It fosters adaptive skills and community-based governance that enhance resilience against socio-economic and environmental shocks. The study concludes that community-led, inclusive, and environmentally grounded ecotourism models provide the strongest foundations for sustainable rural development.
Regenerative Human Resource Development Integrating Digital Ethics to Sustain Skills Wellbeing and Organizational Longevity Mohyi, Achmad
Mandalika Journal of Business and Management Studies Vol 3 No 2 (2025): Mandalika Journal of Business and Management Studies
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjbms.v3i2.354

Abstract

This study explores the integration of Regenerative Human Resource Development (RHRD) with digital ethics to sustain skills, wellbeing, and organizational longevity. RHRD focuses on continuous employee development, fostering adaptability, and enhancing both technical and interpersonal skills. Integrating digital ethics ensures that employees are not only proficient in technology but also understand the ethical implications of digital tools and data usage. This combination helps create a responsible workforce capable of navigating technological advancements while maintaining a healthy work-life balance. The research, conducted using a library research methodology, analyzes existing literature to highlight the importance of embedding ethical considerations in HRD practices. The findings suggest that organizations that adopt RHRD with digital ethics are better equipped to sustain skills, enhance employee wellbeing, and ensure long-term organizational sustainability. This integrated approach is crucial for navigating the challenges of a rapidly evolving technological landscape.
Self-Confidence as a Mediator Between Entrepreneurship Education and Entrepreneurial Intention Wuryanto Pramono, Danan; Hadiyati, Ernani; Rosidi, Rosidi; Gunadi, Gunadi
Mandalika Journal of Business and Management Studies Vol 4 No 1 (2026): Mandalika Journal of Business and Management Studies
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjbms.v4i1.383

Abstract

Entrepreneurship education has been widely recognized as a strategic instrument for fostering entrepreneurial intention among students. However, the mechanism through which entrepreneurship education influences entrepreneurial intention, particularly through psychological factors, remains underexplored and shows inconsistent findings in prior studies. This study aims to examine the role of self-confidence as a mediating factor between entrepreneurship education and entrepreneurial intention, highlighting its conceptual novelty as a psychological pathway. Using a qualitative approach with a systematic literature review method, this research analyzes and synthesizes peer-reviewed international journal articles selected based on relevance, credibility, and conceptual alignment. The analysis applies a structured content analysis technique to identify patterns, relationships, and theoretical explanations regarding the mediating role of self-confidence. The findings indicate that entrepreneurship education not only directly influences entrepreneurial intention but also indirectly strengthens it through the development of self-confidence. Specifically, experiential learning, exposure to role models, and practical simulations enhance students’ confidence, which in turn increases their perceived capability to engage in entrepreneurial activities. This demonstrates that self-confidence functions as a critical psychological mediator that translates educational experiences into entrepreneurial motivation. This study provides an analytical contribution by clarifying the mediating mechanism linking entrepreneurship education and entrepreneurial intention. The findings emphasize the importance of integrating confidence-building pedagogical strategies into entrepreneurship curricula to enhance students’ readiness for entrepreneurial careers and support sustainable economic development.
The Influence of Green Accounting Implementation on Financial Reporting Transparency as well as Corporate Social and Environmental Responsibility in Modern Companies Darmawan, Jaka; Syarif, Andam Dewi; Syavardie, Yimmi; Wijaya, Donny
Mandalika Journal of Business and Management Studies Vol 4 No 1 (2026): Mandalika Journal of Business and Management Studies
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjbms.v4i1.394

Abstract

This study addresses the problem that corporate claims of environmental responsibility are often insufficiently verifiable due to limited financial reporting transparency in modern companies. The objective is to examine whether Green Accounting Implementation influences Financial Reporting Transparency and whether transparency strengthens Corporate Social and Environmental Responsibility outcomes. The study employs a literature-based research design using content analysis to synthesize evidence from scholarly sources on green accounting practices, transparency mechanisms, and CSR/environmental responsibility credibility. The data consist of relevant written literature that describes implementation processes, transparency qualities, and accountability-related reporting expectations, enabling the identification of recurring patterns across the three focal constructs. The study concludes that Green Accounting Implementation improves the transparency of financial reporting by strengthening the structured production and traceability of environmental-related information. In turn, improved transparency increases the credibility of corporate social and environmental responsibility by allowing stakeholders to evaluate commitments using more verifiable evidence.
Determinants of Cash Holding in Consumer Non-Cyclicals Companies Listed on the Indonesia Stock Exchange Xavier Veda, Osvaldo; Widhiastuti, Ratieh
Mandalika Journal of Business and Management Studies Vol 4 No 1 (2026): Mandalika Journal of Business and Management Studies
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjbms.v4i1.398

Abstract

This study examines the effect of leverage, operating cash flow (OCF), and firm size on cash holding in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The research was motivated by the importance of corporate liquidity management in maintaining operational stability amid post-pandemic economic uncertainty, inflationary pressures, and changes in monetary policy in Indonesia. This study employed a quantitative approach using secondary data obtained from audited annual financial statements. The sample consisted of 74 companies selected through purposive sampling, resulting in 296 balanced panel observations. Data analysis was conducted using panel data regression with the Random Effect Model (REM) as the selected estimation model based on the Lagrange Multiplier and Hausman tests. The results reveal that operating cash flow (OCF) has a positive and significant effect on cash holding, indicating that firms with stronger internally generated cash flows tend to maintain higher cash reserves. In contrast, leverage and firm size exhibit negative but insignificant effects on cash holding. Simultaneously, leverage, operating cash flow (OCF), and firm size significantly influence cash holding. However, the relatively low explanatory power of the model suggests that other financial and operational factors outside the model may also substantially influence corporate cash holding behavior. These findings suggest that operational cash generation plays a more important role in determining corporate cash reserves than debt structure or company scale. The study contributes to the corporate finance literature by providing empirical evidence on cash holding determinants in Indonesia’s Consumer Non-Cyclicals sector during the post-pandemic recovery period.
The Role of the Green Economy in Promoting Sustainable Growth in Indonesia Arif, Dodi; Tahu, Gregorius Paulus; Mali, Septimus Adrianus; Yusup, Aldian; Hermawan, Farhan
Mandalika Journal of Business and Management Studies Vol 4 No 1 (2026): Mandalika Journal of Business and Management Studies
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjbms.v4i1.399

Abstract

This study examines the role of the green economy in promoting sustainable economic growth in Indonesia. Rapid economic development has improved welfare but also caused environmental degradation, resource depletion, and increased carbon emissions, highlighting the need for a more sustainable development approach. Therefore, this study aims to analyze how the green economy contributes to sustainable growth and identify key factors influencing its implementation. The research employs a qualitative approach using a literature review method, collecting secondary data from scholarly articles, books, and official reports. Data are analyzed using descriptive and thematic analysis to identify patterns and relationships. The findings indicate that the green economy plays a significant role in enhancing resource efficiency, encouraging environmentally friendly technological innovation, creating green jobs, and reducing environmental impacts. It also supports renewable energy development and circular economy practices. However, its implementation is influenced by factors such as government policy, green investment, human resource capacity, and technological advancement, with regulatory support being the most critical. Overall, the green economy is an effective strategy for balancing economic growth and environmental sustainability in Indonesia.

Page 5 of 5 | Total Record : 47

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