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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 88 Documents
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Good University Governance: Budget Accountability And The Demarcation Of Legal Risks In Public Universities Ari Yunus Hendrawan
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.v4i2.492

Abstract

Good University Governance (GUG) constitutes a fundamental framework for ensuring financial accountability and legal compliance in public universities. Although previous studies have extensively examined financial accountability and internal control in higher education, limited attention has been devoted to the legal risk demarcation between procedural administrative errors and corruption offenses arising from dysfunctional treasury systems during institutional crises. This study addresses this gap by analyzing the implementation of the principles of segregation of duties and functional accountability while examining the legal boundaries between administrative maladministration and criminal liability in budget management within a public university postgraduate program during the 2018–2022 fiscal years. Employing a qualitative empirical juridical (socio-legal) case study, data were collected through semi-structured interviews with eleven key informants, organizational observations, and documentary analysis of forensic audit reports and state treasury records. The findings indicate that the prolonged dysfunction of officially designated treasury officers resulted in the informal delegation of financial responsibilities to contract-based staff, creating serious governance failures. These failures were manifested in manipulated financial documents, counterfeit official stamps, and double-funding practices involving personal bank accounts, demonstrating the existence of criminal intent rather than mere procedural irregularities. The novelty of this study lies in integrating Good University Governance with contemporary administrative and criminal law perspectives to establish a legal risk demarcation framework distinguishing maladministration from corruption offenses. The study contributes theoretically by extending governance-based legal accountability in public universities and practically by recommending mandatory cashless transactions, integrated digital payment systems, and stricter segregation of duties to strengthen financial accountability and prevent corruption.
Optimizing Financial Risk Management Through the Integration of Artificial Intelligence Machine Learning and Strategic Human Resource Management to Anticipate Financial Crises and Enhance Corporate Financial Stability Haris Aulia Rahman; Ardilla Ayu Kirana; Moh. Sholeh; M.Makhrus Ali; Joni Devitra
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.v4i2.479

Abstract

This study examines how the integration of Artificial Intelligence (AI), Machine Learning (ML), and Strategic Human Resource Management (SHRM) can optimize financial risk management to anticipate financial crises and enhance corporate financial stability. The research employs a qualitative library research approach using primary and secondary data collected from books, peer-reviewed journals, scientific reports, and other relevant academic literature. Data were analyzed using content analysis to identify theoretical patterns, conceptual relationships, and emerging trends related to intelligent financial risk management. The findings indicate that AI and ML significantly improve financial forecasting, fraud detection, and risk prediction through advanced predictive analytics, while SHRM strengthens organizational capabilities by developing adaptive leadership, digital competencies, and strategic decision-making. The integration of these technological and organizational resources creates a comprehensive financial risk management framework that enhances organizational resilience and supports sustainable financial performance. The study concludes that combining AI, ML, and SHRM enables organizations to proactively manage financial uncertainty, improve crisis preparedness, and achieve long-term corporate financial stability in an increasingly dynamic business environment.
Penggunaan Media Sosial Untuk Meningkatkan Brand Merk Produk Loeky Rono Pradopo; Mulyana Chandra Hadiati; Supriyatno Supriyatno; Evi Dwi Nur Atika; Ayu Kurnisari
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.v4i2.494

Abstract

Social media has become a strategic channel for companies to build and enhance brand merk produk amid increasingly intense market competition. This study aims to analyze the effect of five dimensions of social media usage—intensity of social media use (X1), quality of social media content (X2), user interaction (X3), trust in information (X4), and promotion effectiveness (X5)—on brand merk produk (Y). A quantitative approach with a survey design was employed, involving 103 respondents who are social media users and consumers of the product under study. Data were analyzed using Structural Equation Modeling with Partial Least Square (SEM-PLS) using SmartPLS version 4, through measurement model (outer model) evaluation, structural model (inner model) evaluation, and hypothesis testing using bootstrapping (5,000 resamples). The results show that the measurement model meets the criteria for good convergent validity and reliability (loading factor > 0.7; AVE > 0.5; Cronbach’s Alpha and Composite Reliability > 0.7), and adequate discriminant validity based on the Heterotrait-Monotrait Ratio (HTMT) criterion. The R-square value of 0.789 indicates that the five dimensions jointly explain 78.9% of the variance in brand merk produk, categorized as substantial. Hypothesis testing shows that intensity of social media use (β = 0.331; t = 3.925; p = 0.000) and promotion effectiveness (β = 0.381; t = 3.964; p = 0.000) have a positive and significant effect on brand merk produk, while quality of content, user interaction, and trust in information show no statistically significant effect at the 5% level. These findings indicate that a high intensity of social media use and effective promotion are the main drivers of brand merk produk improvement, so companies’ social media strategies should be focused on these two aspects.
Analysis of the Readiness of Accounting Standards to Address the Development of Digital Assets and Tokenization in the Blockchain-Based Economy Achmad Syahfrudin Zulkarnnaeni; Yentina Siregar; Rahayu Kusumawati; Sukriyah Sukriyah; Suseno Suseno
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.v4i2.495

Abstract

The rapid growth of blockchain technology has accelerated the emergence of digital assets and tokenization, creating significant challenges for existing accounting standards. This study aims to analyze the readiness of current accounting standards in addressing the development of digital assets and tokenization within the blockchain-based economy. A qualitative library research approach was employed by reviewing books, peer-reviewed journal articles, accounting standards, regulatory documents, and other relevant scientific publications. The collected literature was analyzed using content analysis to identify patterns, conceptual gaps, and emerging issues related to the recognition, measurement, classification, disclosure, and reporting of blockchain-based digital assets. The findings indicate that current accounting standards provide limited guidance for cryptocurrencies and remain insufficient to accommodate more complex blockchain innovations, including tokenized assets, decentralized finance, non-fungible tokens, and smart contract transactions. Significant inconsistencies persist across accounting practices due to the absence of comprehensive standards that reflect the economic substance of digital assets. This study concludes that existing accounting standards demonstrate moderate readiness and require substantial refinement to improve transparency, comparability, and reliability of financial reporting. The study contributes to the growing literature by providing recommendations for future accounting standard development that aligns with technological innovation and the evolving blockchain-based economy.
Analyzing Digital Financial Management Innovations in Enhancing Financial Transparency Risk Mitigation and Long Term Organizational Performance Rahayu Kusumawati; Charles Bronson; Gregorius Paulus Tahu
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.v4i2.498

Abstract

Digital financial management innovation has become an essential strategic capability for organizations seeking to improve governance and sustain long-term performance. This study aims to analyze the role of digital financial management innovation in enhancing financial transparency, mitigating financial risks, and strengthening long-term organizational performance. The research employs a library research approach using content analysis to synthesize evidence from books, peer-reviewed journal articles, institutional reports, and other relevant scientific publications. The findings indicate that digital financial technologies, including cloud accounting, Enterprise Resource Planning (ERP), artificial intelligence, blockchain, and big data analytics, significantly improve financial transparency by enhancing reporting quality, accountability, and stakeholder trust. Simultaneously, these technologies contribute to financial risk mitigation through process automation, fraud detection, predictive analytics, cybersecurity enhancement, and regulatory compliance. The study further demonstrates that financial transparency and risk mitigation operate as complementary governance mechanisms that collectively enhance organizational resilience and sustainable performance. The proposed conceptual framework reinforces the Resource-Based View and Dynamic Capability Theory by positioning digital financial management innovation as a strategic organizational capability that supports long-term value creation and sustainable competitive advantage.
ANALISIS MAKNA GAYA BAHASA SINDIRAN DALAM NOVEL HER SECOND CHOICE KARYA RAHMANIDA Windy Wonmaly; Maria Sofiana Ritan Bunga; Enjel Yona Korwa; Stanislaus Felndity
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.v4i2.508

Abstract

This study aims to describe the forms and reveal the meaning of the satirical style of language contained in Rahmanida's novel Her Second Choice. The satirical style of language in this novel is used by the author as a means to convey criticism, emotional conflict, and the dynamics of relationships between characters indirectly. This study uses a descriptive qualitative method with data collection techniques in the form of reading and note-taking. The research data consists of quotations of sentences, dialogues, and narratives containing satirical style of language. Data analysis was carried out using the Miles and Huberman analysis model, namely data reduction, data presentation, and drawing conclusions. The results show that the satirical style of language in the novel Her Second Choice includes three forms, namely irony, cynicism, and sarcasm. The satirical style of language not only functions as an aesthetic element of language, but also contains implied meanings that reflect social criticism, the character's inner conflict, and emotional expressions such as disappointment, anger, and ridicule. Thus, the use of satirical style of language in this novel plays an important role in strengthening the character's character and conveying moral messages indirectly to the reader.
Optimizing Performance-Based Budgeting to Improve Financial Management Efficiency in Organizations Facing Economic Dynamics Santorry Santorry; Muhammad Syahrul Fuady; Muhammad Agus Muljanto
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.v4i2.509

Abstract

Performance-based budgeting (PBB) has gained increasing attention as an approach to improving financial management efficiency in organizations operating under dynamic economic conditions. Economic uncertainty, fiscal pressures, growing accountability demands, and rapid technological developments require organizations to adopt budgeting systems that are more adaptive, transparent, and outcome-oriented. This study aims to examine how performance-based budgeting can be optimized to improve financial management efficiency in organizations facing economic dynamics. The study employs a qualitative library research approach based on the analysis and synthesis of scholarly literature related to performance-based budgeting, organizational capability, accountability, adaptive governance, and digital transformation. The findings reveal that performance-based budgeting enhances financial management efficiency by strengthening the linkage between resource allocation and organizational performance outcomes. The study further indicates that organizational capability, accountability mechanisms, adaptive governance, and digital transformation serve as critical factors supporting the successful implementation of performance-based budgeting. In addition, digital technologies contribute to budgeting optimization by improving information quality, monitoring systems, transparency, and evidence-based decision-making. The study proposes an integrated conceptual framework demonstrating how these interrelated factors collectively influence budgeting effectiveness and financial management efficiency. The findings contribute to the literature on performance budgeting by offering a comprehensive perspective on budgeting optimization and provide practical insights for organizations seeking to improve financial performance and organizational resilience in increasingly uncertain economic environments.
Evaluating Public Service Innovation Using Digital Transformation, Transparency, and Citizen Satisfaction Across Government Administrative Institutions Ady Setiawan; Muchayatin Muchayatin; Fajar Surahman; Faizah Julina
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.v4i2.510

Abstract

Public service innovation has become a strategic priority for governments seeking to improve service quality, strengthen accountability, and enhance citizen-oriented governance. This study aims to evaluate public service innovation across government administrative institutions through three key dimensions: digital transformation, transparency, and citizen satisfaction. The research employed a qualitative approach using library research, drawing upon relevant literature on public sector innovation, digital government, transparency, accountability, and citizen satisfaction. The analysis was conducted through qualitative content analysis and thematic synthesis of selected scholarly sources. The findings indicate that digital transformation plays a crucial role in improving service efficiency, accessibility, and responsiveness, while transparency strengthens accountability, public trust, and institutional legitimacy. Furthermore, citizen satisfaction emerges as a key indicator for assessing the effectiveness of public service innovation and the extent to which public services meet citizens’ expectations. Based on the literature synthesis, the study proposes an integrated conceptual framework that positions digital transformation, transparency, and citizen satisfaction as the primary dimensions for evaluating public service innovation. The study contributes to the public administration literature by offering a holistic perspective that integrates technological and governance dimensions in the assessment of innovation performance within government institutions. Future research is encouraged to empirically validate the proposed framework across different administrative contexts.
Pengaruh Kualitas Pelayanan Rujukan Kebidanan dan Kepercayaan Terhadap Wilingness to Recomend dengan Kepuasan Perujuk Kebidanan sebagai Variabel Intervening di Rumah Sakit Rosela Karawang Edwin Quinito; Bernard Tirtomoeljono Widjaja; Wani Devita Gunardi
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.v4i2.517

Abstract

The midwifery referral system plays an important role in ensuring the safety of mothers and babies, particularly in cases requiring advanced hospital care. Rosela Hospital Karawang has experienced a decline in the number of referrals from midwives. This condition indicates a problem in maintaining the referring midwives’ willingness to recommend the hospital. This study aims to analyze the effect of the quality of midwifery referral services and trust on willingness to recommend, with referring midwives’ satisfaction as an intervening variable. This research used a quantitative approach with a causal research design. The sample consisted of 63 referring midwives, selected using a census technique. Data were collected using a five-point Likert scale questionnaire and analyzed using SEM-PLS. The results showed that the quality of referral services had a positive effect on willingness to recommend (β = 0.277; t = 2.248; p = 0.025) and referring midwives’ satisfaction (β = 0.460; t = 5.933; p = 0.000). Trust also had a positive effect on willingness to recommend (β = 0.372; t = 2.411; p = 0.016) and referring midwives’ satisfaction (β = 0.510; t = 6.769; p = 0.000). Referring midwives’ satisfaction also had a positive effect on willingness to recommend (β = 0.326; t = 2.456; p = 0.014). In addition, referring midwives’ satisfaction mediated the effect of referral service quality on willingness to recommend (β = 0.150; t = 2.275; p = 0.023) and the effect of trust on willingness to recommend (β = 0.167; t = 2.179; p = 0.029). This study found that the quality of midwifery referral services and trust influence willingness to recommend, both directly and indirectly through referring midwives’ satisfaction.
Understanding Supply Chain Resilience Strategies in Responding to Global Disruptions and Increasing Market Uncertainty Isna Juwita; Ade Suhara; Restu Aji Nur Kahfi B.P
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.v4i2.515

Abstract

Global disruptions and increasing market uncertainty have significantly challenged organizational supply chain performance, making resilience a critical strategic capability. This study aims to examine supply chain resilience strategies for responding effectively to global disruptions while maintaining organizational competitiveness. The research employs a qualitative library research approach using content analysis. Data were collected from books, peer-reviewed journals, scientific reports, and other relevant literature concerning supply chain resilience, global disruptions, and market uncertainty. The study is grounded in Dynamic Capabilities Theory, which explains how organizations develop the capabilities to sense environmental changes, seize strategic opportunities, and transform operational resources. The findings indicate that resilient supply chains are characterized by flexibility, agility, visibility, collaboration, redundancy, and digital capability. These strategic dimensions enhance organizations' ability to anticipate disruptions, adapt operational processes, and recover efficiently under uncertain conditions. The study concludes that supply chain resilience is not merely a risk mitigation mechanism but a dynamic strategic capability that strengthens sustainable competitiveness in an increasingly volatile global business environment.

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