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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 73 Documents
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The Impact of Artificial Intelligence Adoption on Human Resource Management Practices Today Fitra Mulya; Raden Roro Lia Chairina; Sulistiyanto Sulistiyanto
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.v4i1.455

Abstract

Artificial Intelligence (AI) has emerged as a transformative technology that significantly influences contemporary Human Resource Management (HRM) practices. This study examines the impact of AI adoption on HRM functions, focusing on its opportunities, challenges, ethical implications, and strategic contributions to organizational performance. The research employed a qualitative approach using library research and a narrative literature review. Twenty peer-reviewed publications published between 2021 and 2026 were systematically selected based on predefined inclusion criteria, including relevance to AI-enabled HRM, publication period, academic quality, and full-text availability. The selected literature was analyzed using thematic analysis to identify recurring patterns, major themes, and emerging trends related to AI implementation in HRM. The findings indicate that AI adoption has transformed recruitment and selection, employee training and development, performance management, workforce analytics, and strategic workforce planning by improving efficiency, supporting data-driven decision-making, enabling personalized employee development, and enhancing organizational agility. However, significant challenges remain, including algorithmic bias, privacy concerns, lack of transparency, accountability issues, and employee resistance. Successful AI adoption depends not only on technological capabilities but also on organizational readiness, ethical governance, leadership support, and employee acceptance. Unlike previous reviews that primarily examine individual HR functions or specific AI applications, this study provides an integrated synthesis of technological, organizational, strategic, and ethical dimensions within a unified analytical framework, offering a more comprehensive understanding of AI-driven HRM transformation. The findings highlight the importance of balancing technological innovation with human-centered management practices to ensure sustainable and responsible AI implementation.
Development of VideoScribe-Based Learning Media on Energy Resources for Grade Four Sulihan Sulihan; Muhammad Tahir; Hasnawati Hasnawati
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.v4i1.456

Abstract

Technology-based learning media are increasingly needed due to the limited variety of instructional media used by teachers, which often leads to student boredom and reduced enthusiasm during the learning process. This study aimed to develop VideoScribe-based learning media for teaching Energy Resources in Science subjects to fourth-grade elementary school students and to determine its validity and practicality. The novelty of this study lies in the development of VideoScribe-based learning media that integrates animation, narration, text, and contextual illustrations to visualize abstract concepts of energy resources, making science learning more engaging and meaningful for elementary students. The participants were a teacher and fourth-grade students of SDN Sadah, with a small-group trial involving 10 students. This study employed a Research and Development (R&D) approach using the ADDIE model. Data were collected through questionnaires and analyzed using validity and practicality analyses. The material validation score was 93.75% and the media validation score was 100%, both categorized as highly valid. Teacher and student practicality scores reached 95% and 97.29%, respectively, indicating that the media were highly practical. These findings demonstrate that the developed media provides an effective alternative for supporting elementary science instruction by enhancing students' engagement while assisting teachers in explaining abstract scientific concepts.
Occupational Transformation and Social Solidarity in Koya Barat, Papua La Mochtar Unu
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.v4i1.459

Abstract

Occupational transformation has become a prominent feature of rural–urban transition, influencing not only local economic structures but also patterns of social solidarity. This study examines how occupational transformation has shaped the transition of social solidarity in Koya Barat, a peri-urban transmigration community in Jayapura City, Papua, Indonesia. A qualitative case study approach was employed using participant observation, in-depth interviews, and focus group discussions involving community leaders, government officials, farmers, entrepreneurs, and local residents. Data were analyzed using the interactive model of data reduction, data display, and conclusion drawing. The findings reveal a substantial shift from an agriculture-based economy toward a more diversified service-oriented economy, driven by infrastructure development, population growth, and increasing commercial investment. This occupational diversification has expanded the division of labor and reshaped patterns of social interaction within the community. The study demonstrates that mechanical and organic forms of solidarity coexist during socioeconomic transition rather than replacing one another, with traditional values of mutual assistance remaining alongside increasing functional interdependence. Unlike previous studies that primarily emphasize the economic dimensions of occupational transformation or urban expansion, this study highlights the coexistence of mechanical and organic solidarity as a hybrid form of social cohesion in a peri-urban transmigration community, thereby extending Durkheim's theoretical perspective within the context of developing societies. These findings contribute new empirical evidence on the relationship between occupational diversification and social solidarity and underscore the importance of integrating social cohesion into regional development policies.
Analysis of Green Accounting Implementation on Environmental Disclosure and Corporate Reputation Ekayana Sangkasari Paranita; Anisa Putri; Muhamad Syafii
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.v4i1.458

Abstract

The persistent gap between sustainability rhetoric and tangible reputational outcomes necessitates examining the mechanisms linking environmental accounting to stakeholder perceptions. This study aims to analyze the mediating role of Environmental Disclosure in the relationship between Green Accounting implementation and Corporate Reputation. Utilizing a qualitative library research method, this investigation systematically synthesizes evidence from scholarly journals, authoritative textbooks, and empirical reports through rigorous content analysis. The findings reveal that substantive Green Accounting generates credible, auditable metrics that significantly enhance disclosure integrity. However, the positive effect on reputation is strictly conditional; disclosures lacking robust accounting foundations provoke greenwashing accusations and severe reputational penalties. Crucially, Environmental Disclosure acts as a full mediator, effectively converting internal accounting data into external reputational signals only when characterized by transparency, quantifiability, and external assurance. This research enriches Stakeholder and Signaling theories by identifying accounting system maturity as the pivotal contingency factor. The implications emphasize that firms must prioritize authentic accounting integration over symbolic reporting to achieve sustainable competitive advantages amidst tightening mandatory sustainability reporting frameworks.
Customer Trust and the Intention to Use Digital Banking Services in the Era of Transformation Surahman Surahman; Subur Harahap; Moh. Sholeh
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.v4i1.464

Abstract

This study examines the role of customer trust in influencing the intention to use digital banking services in the era of digital transformation. The research employs a qualitative library research approach by reviewing books, peer-reviewed journal articles, and other relevant scientific publications related to customer trust, digital banking, and behavioral intention. Data were analyzed using content analysis to identify recurring themes, conceptual relationships, and significant findings from previous studies. The results indicate that customer trust remains a fundamental determinant of digital banking usage intention despite continuous technological advancement. Trust reduces perceived risk and uncertainty while strengthening customers' confidence in the security, reliability, and integrity of digital banking services. Furthermore, the findings demonstrate that technological innovation alone is insufficient to encourage sustainable adoption without strong institutional credibility. This study contributes to the behavioral finance and digital banking literature by emphasizing trust as a strategic factor that supports long-term customer engagement and provides practical implications for financial institutions seeking to enhance digital banking adoption through trust-building strategies.
The Role of Part-Time Work Experience in Shaping Start-Up Intentions among Generation Z Dennis Leonardo Rosli; Yolla Margaretha
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.v4i1.467

Abstract

Generation Z has grown up amid rapid advances in digital technology and demonstrates a strong interest in entrepreneurship, particularly in the form of digital start-ups. However, not all individuals possess the practical readiness required to establish a business. Part-time work experience serves as an informal learning opportunity that fosters discipline, interpersonal skills, and managerial insight. This study aims to examine the effect of part-time work experience on Generation Z's intention to establish a start-up. Although intrinsic motivation and family support are conceptually recognized as potential moderating factors, the empirical analysis in this study focuses on the direct relationship between part-time work experience and start-up intention. A quantitative research approach with a survey design was employed, involving 105 respondents aged 18–26 years who had prior part-time work experience. The data were analyzed using Pearson correlation and simple linear regression with SPSS version 25. The findings indicate that part-time work experience has a positive and significant effect on the intention to establish a start-up (β = 0.468, p < 0.05), explaining 16.6% of the variance in start-up intention (R² = 0.166). These findings suggest that early work experience contributes to Generation Z's entrepreneurial preparedness and confidence, while future research should empirically examine the moderating roles of intrinsic motivation and family support.
Robustness of Static and Rolling (s, S) Inventory Policies under Negative Binomial Demand Muhammad Ardhya Bisma; Amri Yanuar; Tamadara Hilman
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.v4i1.470

Abstract

Effective inventory management for Indonesian e-commerce MSMEs is challenged by extreme demand shocks driven by platform-specific promotional events (tanggal kembar). While operations research often suggests adaptive rolling horizon frameworks to handle non-stationarity, these dynamic models frequently rely on standard formulas assuming normally distributed demand. This study evaluates the robustness of the continuous-review  inventory control policy under deliberate model misspecification. Using a 6-month daily transactional dataset from a fashion footwear MSME, empirical daily sales were fitted to a Negative Binomial distribution, while lead times followed a stochastic Triangular distribution. A 180-day discrete-event Monte Carlo simulation framework replicated across 2,500 iterations evaluated a global Parametric Static policy against an Adaptive Rolling Horizon policy ( to 60 days). Counter-intuitively, the simpler Parametric Static policy dominated, maintaining a superior Cycle Service Level (CSL) of 96.7% and a Fill Rate of 95.0%. Conversely, the adaptive framework failed to reliably satisfy the 95% target, yielding lower CSL ranges (94.2%–95.5%) and Fill Rates (90.9%–93.1%) due to sampling errors and localized variance instability caused by forcing a symmetric Normal assumption onto highly skewed data. For resource-constrained MSMEs, these findings reveal that dynamic parameter updates can lead to operational self-disruption, indicating that a stable, long-term static policy serves as a highly robust and administratively efficient buffer against promotional volatility.
Sapaan dalam Bahasa Dayak Ketungau Sesat: Kajian Sosiolinguistik Pabianus Simon; Suardi Suardi
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.v4i1.473

Abstract

This study focuses on greetings in the Dayak Ketungau Sesat language. The greetings in question are based on blood relations and marriage relations. The method used in this study is descriptive. The data in this study are greetings in the BDKS obtained from informants. The data were collected using note-taking and recording techniques. Based on the results of the study, the researchers managed to collect 20 greetings based on blood relations and 11 greetings based on marriage relations.
Participatory Strategic Planning for Sustainable Agrotourism Development in Buluh Nipis Village Sufian Hamim; Fabellany Sovina
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.v4i1.483

Abstract

Despite its abundant natural resources, strong Islamic values, and rich Malay cultural heritage, Buluh Nipis Village has not yet realized its agrotourism potential because development planning remains predominantly top-down with limited community participation. This study addresses this gap by analyzing a participatory strategic planning approach for sustainable agrotourism development. A mixed-methods design was employed, integrating quantitative and qualitative approaches through surveys, collaborative participatory research, structured interviews, questionnaires, observations, and document analysis. Purposive sampling was used to select the research site, respondents, and informants, involving a total of 100 participants. The findings reveal that community participation remains low (50%) due to the dominance of top-down planning (60%), although respondents perceive the village's agrotourism potential to be very high (85%). These results indicate the need to transform conventional planning into a participatory model that actively involves local communities in decision-making and development processes. The study proposes a strategic planning model that integrates local natural resources, Islamic values, Malay cultural wisdom, and food security into a unified framework for sustainable agrotourism development. This integrated model constitutes the study's principal contribution by providing a context-based planning framework that strengthens community participation, supports rural economic development through BUMDes, promotes digital village planning, and enhances tourism branding rooted in local identity.
Digital Transformation, ESG, and Sustainable Performance of Rural Sharia Agritourism Microenterprises Fabellany Sovina; Hamdi Agustin; Annisa Mardatillah; Sufian Hamim
Mandalika Journal of Business and Management Studies Vol 4 No 2 (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.v4i2.485

Abstract

Rural Sharia agritourism microenterprises play an important role in promoting local economic development, community empowerment, and sustainable rural transformation. However, these enterprises continue to face significant challenges related to digitalization, sustainability practices, limited human resource capacity, and changing market dynamics. This study aims to develop a comprehensive conceptual understanding of how digital transformation, Environmental, Social, and Governance (ESG), human resource readiness, Islamic business values, and local wisdom collectively contribute to the sustainable performance of rural Sharia agritourism microenterprises. This study employed a qualitative literature review using a library research approach by synthesizing recent scholarly publications published between 2017 and 2026. The literature was analyzed through qualitative content analysis and thematic synthesis to identify recurring patterns, conceptual relationships, and research gaps. The findings indicate that sustainable business performance cannot be explained by digital transformation or ESG implementation independently. Instead, sustainable performance emerges from the complementary interaction among digital capability, sustainability-oriented management, human resource readiness, ethical business practices, and community-based cultural values. Human resource readiness serves as an enabling capability that strengthens the implementation of digital transformation and ESG, while Islamic business values and local wisdom reinforce ethical governance, stakeholder trust, and social legitimacy. This study contributes to the literature by integrating Resource-Based View, Dynamic Capability Theory, Stakeholder Theory, and Human Capital Theory into a unified conceptual framework for sustainable rural entrepreneurship. The proposed framework also provides practical insights for policymakers, rural development agencies, and microenterprise owners seeking to strengthen the resilience and long-term competitiveness of rural Sharia agritourism microenterprises.

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