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Contact Name
Avid Leonardo Sari
Contact Email
avidleonardo@uinsgd.ac.id
Phone
+6281221512892
Journal Mail Official
jurnalbranding@uinsgd.ac.id
Editorial Address
UIN Sunan Gunung Djati, Kampus 2 - Gedung FEBI Jalan Cimencrang, Panyileukan, Cimencrang, Gedebage, Kota Bandung, Jawa Barat 40292
Location
Kota bandung,
Jawa barat
INDONESIA
Branding: Jurnal Manajemen & Bisnis
ISSN : -     EISSN : 29638852     DOI : https://doi.org/10.15575/jb
Core Subject : Economy,
BRANDING: Jurnal Manajemen & Bisnis (issn: 2963-8852) is a peer-reviewed journal published two times a year (April and October) by Department of Management, Faculty of Economic and Islamic Business. This journal is intended to be the journal for publishing articles reporting the results of research on management. BRANDING: JBM invites manuscripts in the various topics include, but not limited to, functional areas of marketing management, finance management, strategic management, operation management, human resource management, e-business, knowledge management, management accounting, management control system, management information system, international business, business economics, business ethics and sustainable, and entrepreneurship. BRANDING: Jurnal Manajemen & Bisnis includes research related to: 1. Marketing Management 2. Financial Management and Banking 3. Human Resource Management 4. Operations Management 5. Strategic Management 6. Knowledge Management 7. Business, Innovation, Economy 8. Entrepreneurship 9. Syariah Management 10. Related topics
Articles 101 Documents
PENGARUH EARNINGS GROWTH, MARKET VALUE ADDED, DAN MARKET-TO-BOOK RATIO TERHADAP HARGA SAHAM PT WILMAR CAHAYA INDONESIA TBK. PERIODE 2016–2025 Dianni Tranni; Reza Octovian
Branding: Jurnal Manajemen dan Bisnis Vol 5 No 2 (2026): BRANDING: Jurnal Manajemen dan Bisnis
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jb.v5i2.58671

Abstract

Penelitian ini bertujuan menganalisis pengaruh Earnings Growth, Market Value Added (MVA), dan Market to Book Ratio (MBR) terhadap harga saham PT Wilmar Cahaya Indonesia Tbk. Penelitian menggunakan pendekatan kuantitatif dengan desain asosiatif dan memanfaatkan data sekunder yang bersumber dari laporan keuangan tahunan perusahaan serta data historis harga saham. Hasil penelitian menunjukkan bahwa Earnings Growth tidak memiliki pengaruh signifikan terhadap harga saham. Sebaliknya, Market Value Added (MVA) berpengaruh negatif dan signifikan terhadap harga saham. Market to Book Ratio (MBR) terbukti berpengaruh positif dan signifikan terhadap harga saham. Secara simultan, Earnings Growth, MVA, dan MBR berpengaruh signifikan terhadap harga saham. Ketiga variable secara bersama-sama berpengaruh terhadap variasi harga saham dengan kontribusi sebesar 78,9%, sedangkan 21,1% sisanya pengaruhi oleh faktor lain di luar model penelitian.
EARNINGS MANAGEMENT, ASSET GROWTH, AND TAX AVOIDANCE: THEIR EFFECT ON FIRM VALUE ON THE INDONESIA STOCK EXCHANGE : (An Empirical Study of IDX Kompas 100 Companies, 2021-2024) Nidia Anggreni Das; Rita Dwi Putri; Hidayanti Fitra
Branding: Jurnal Manajemen dan Bisnis Vol 5 No 2 (2026): BRANDING: Jurnal Manajemen dan Bisnis
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jb.v5i2.58682

Abstract

Investor confidence in a company is largely shaped by how reliable the signals embedded in its financial statements are perceived to be. Because the manipulation of financial reports remains a recurring problem in Indonesia, doubts about the trustworthiness of disclosed information continue to surface, which makes careful scrutiny of such signals essential before any investment decision is made. This study examines how Earnings Management (X1), Asset Growth (X2), and Tax Avoidance (X3) affect Firm Value (Y) among companies listed in the IDX Kompas 100 index during 2021-2024. Adopting a quantitative approach, the research draws on secondary data taken from corporate annual reports, yielding 132 firm-year observations chosen through purposive sampling. Multiple linear regression using SPSS version 26 was applied to examine both the partial and simultaneous relationships among the variables. The results show that Earnings Management and Tax Avoidance each exert a significant partial effect on Firm Value, whereas Asset Growth does not; taken together, however, the three variables produce a significant simultaneous effect. These findings lend support to signaling theory, demonstrating that the manner in which firms manage earnings and structure their tax strategy functions as an important signal for investors evaluating corporate credibility, while also offering managers practical guidance for designing policies that enhance firm value.
PENGARUH KUALITAS PELAYANAN CUSTOMER SERVICE TERHADAP KEPUASAN PELANGGAN PADA BANK SAMPAH BERSINAR DI KABUPATEN BANDUNG Imas Anggraeni; Tuti Sulastri; Tengku Ine Hendriana
Branding: Jurnal Manajemen dan Bisnis Vol 5 No 2 (2026): BRANDING: Jurnal Manajemen dan Bisnis
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jb.v5i2.58717

Abstract

Riset ini disusun untuk menelaah kontribusi mutu layanan yang diberikan petugas customer service terhadap tingkat kepuasan pelanggan Bank Sampah Bersinar di wilayah Kabupaten Bandung. Mutu layanan dipandang sebagai variabel penentu kepuasan pelanggan karena keterkaitannya yang erat dengan pengalaman nyata yang dirasakan pelanggan selama memanfaatkan jasa. Studi ini dijalankan menggunakan pendekatan kuantitatif berbasis survey kepada 46 pelanggan Bank Sampah Bersinar melalui kuesioner. Tahapan pengolahan data mencakup uji validitas, uji reliabilitas, uji normalitas, hingga regresi linear sederhana. Hasil penelitian menunjukkan bahwa mayoritas responden memberi penilaian yang sangat positif atas mutu layanan sekaligus tingkat kepuasan mereka terhadap Bank Sampah Bersinar. Hasil regresi linear sederhana menegaskan adanya pengaruh positif dan signifikan dari mutu layanan terhadap kepuasan pelanggan. Nilai koefisien determinasi (R Square) sebesar 0,424 mengindikasikan bahwa 42,4% keragaman kepuasan pelanggan mampu diterangkan oleh mutu layanan, sementara 57,6% sisanya bersumber dari variabel-variabel di luar model penelitian.
PERCEIVED ORGANIZATIONAL SUPPORT AND EMPLOYEE RESILIENCE IN POST-MERGER ORGANIZATIONS: THE MEDIATING ROLE OF ORGANIZATIONAL IDENTIFICATION Diki Winarko
Branding: Jurnal Manajemen dan Bisnis Vol 5 No 2 (2026): BRANDING: Jurnal Manajemen dan Bisnis
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jb.v5i2.58732

Abstract

Organizational mergers required employees to adapt to new structures, work systems, cultures, and organizational identities, making employee resilience essential for maintaining effective functioning during organizational transformation. This study examined the effect of Perceived Organizational Support on Employee Resilience and investigated the mediating role of Organizational Identification in a post-merger organizational context. The study employed a quantitative cross-sectional survey and involved 360 permanent employees who experienced organizational transformation following a merger. The data were analyzed using Partial Least Squares Structural Equation Modeling. The results showed that Perceived Organizational Support positively and significantly influenced Employee Resilience and Organizational Identification. Organizational Identification also positively and significantly influenced Employee Resilience. Furthermore, Organizational Identification significantly mediated the relationship between Perceived Organizational Support and Employee Resilience. The findings indicated that organizational support strengthened employee resilience not only through a direct mechanism but also by strengthening employees' psychological identification with the organization. The study highlighted the importance of integrating supportive organizational practices with identity-building initiatives to strengthen employee resilience during post-merger integration.
EXAMINING THE EFFECTS OF CUSTOMER ENGAGEMENT AND BRAND AWARENESS ON PURCHASE DECISIONS FOR WARDAH PRODUCTS AMONG TIKTOK SHOP USERS IN TANGERANG CITY Adelia Febrianti; Henny Armaniah
Branding: Jurnal Manajemen dan Bisnis Vol 5 No 2 (2026): BRANDING: Jurnal Manajemen dan Bisnis
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jb.v5i2.58748

Abstract

This study aims to examine the influence of Customer Engagement and Brand Awareness on purchasing decisions for Wardah products among TikTok Shop users in Tangerang City. A quantitative research approach was employed using primary data collected through questionnaires and secondary data obtained from relevant literature and supporting sources. The study involved 280 respondents who were TikTok Shop users in Tangerang City and had purchased Wardah products through the platform.  The results showed that Customer Engagement and Brand Awareness have a positive and significant effect on Purchase Decisions. Partially, Customer Engagement significantly influenced Purchase Decisions  with a contribution of 18.71%. Brand Awareness also had a significant effect on Purchase Decisions  with a contribution of 55.25%. Simultaneously, both variables had a significant effect on Purchase Decisions, with an R² value of 0.739, indicating that 73.9% of the variance in Purchase Decisions is explained by Customer Engagement and Brand Awareness, while the remaining 26.1% is explained by other factors outside the scope of this study.
PENGARUH SOCIAL PRESENCE TERHADAP IMPULSIVE BUYING BEHAVIOR MELALUI FLOW STATE PADA GENERASI Z PENGGUNA TIKTOK LIVE DI JABODETABEK Alya Rahmah Ayuningsih; Adhi Prapaskah
Branding: Jurnal Manajemen dan Bisnis Vol 5 No 2 (2026): BRANDING: Jurnal Manajemen dan Bisnis
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jb.v5i2.58857

Abstract

Meningkatnya penggunaan live-streaming commerce, khususnya TikTok Live, mendorong perilaku pembelian impulsif pada Generasi Z, terutama produk fashion. Berlandaskan teori Stimulus-Organism-Response (S-O-R), penelitian ini menganalisis pengaruh Social Presence terhadap Impulsive Buying Behavior melalui mediasi Flow State pada Generasi Z pengguna TikTok Live di Jabodetabek. Penelitian kuantitatif ini melibatkan 232 responden yang dipilih menggunakan purposive sampling. Data dianalisis menggunakan PLS-SEM melalui SmartPLS 4. Hasil menunjukkan bahwa Social Presence berpengaruh positif dan signifikan terhadap Flow State dan Impulsive Buying Behavior. Flow State juga berpengaruh positif terhadap Impulsive Buying Behavior, serta memediasi secara parsial hubungan tersebut. Temuan ini menegaskan bahwa Flow State sebagai mekanisme psikologis dalam menjelaskan perilaku pembelian impulsif pada live-streaming commerce.
PENGARUH FINANCIAL TECHNOLOGY TERHADAP LOYALITAS ANGGOTA YANG DI MEDIASI OLEH KEPUASAN ANGGOTA: PENELITIAN PADA KOPERASI SIMPAN PINJAM DAN PEMBIAYAAN SYARIAH DI JAWA BARAT Yudi Haryadi; Dadang Mulyana; Alfiana
Branding: Jurnal Manajemen dan Bisnis Vol 5 No 2 (2026): BRANDING: Jurnal Manajemen dan Bisnis
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jb.v5i2.58908

Abstract

Penelitian ini mengkaji pengaruh Financial Technology terhadap loyalitas anggota pada KSPPS di Jawa Barat, dengan kepuasan anggota sebagai mekanisme mediasi. Penelitian ini menggunakan desain kuantitatif eksplanatori dengan data survei dari 210 anggota koperasi aktif yang dipilih melalui purposive sampling. Data yang terkumpul dianalisis menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa Financial Technology berpengaruh positif dan signifikan secara statistik terhadap kepuasan anggota dan loyalitas anggota. Selain itu, kepuasan anggota juga berpengaruh positif terhadap loyalitas serta memediasi secara parsial hubungan antara Financial Technology dan loyalitas anggota. Secara keseluruhan, temuan penelitian menunjukkan bahwa transformasi digital memperkuat loyalitas anggota melalui dua jalur yang saling melengkapi, yaitu kemudahan nyata yang diberikan oleh layanan digital dan peningkatan pengalaman layanan yang menghasilkan kepuasan anggota yang lebih tinggi. Jalur mediasi ini memperluas penerapan Technology Acceptance Model (TAM) pada konteks yang masih kurang diteliti, yaitu koperasi syariah.
DETERMINASI KINERJA TENAGA KESEHATAN DI RUANG OPERASI: PERAN SHIFT KERJA, KELELAHAN KERJA, DAN MOTIVASI KERJA Nanda Daniswara; Purwadhi; Nining Handayani
Branding: Jurnal Manajemen dan Bisnis Vol 5 No 2 (2026): BRANDING: Jurnal Manajemen dan Bisnis
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jb.v5i2.58917

Abstract

Kinerja tenaga kesehatan di ruang operasi merupakan elemen penting dalam menjaga efektivitas dan kesinambungan pelayanan rumah sakit. Kompleksitas lingkungan kerja menempatkan tenaga kesehatan pada tuntutan terkait pengaturan waktu kerja, kelelahan, dan motivasi kerja. Penelitian ini bertujuan menganalisis peran shift kerja, kelelahan kerja, dan motivasi kerja sebagai prediktor kinerja tenaga kesehatan di ruang operasi Rumah Sakit Graha Husada Jepara. Penelitian menggunakan pendekatan kuantitatif analitik dengan desain cross-sectional. Sampel terdiri atas 32 dokter dan perawat yang diperoleh melalui non-probability sampling dengan teknik accidental sampling. Data dikumpulkan menggunakan kuesioner skala Likert dan dianalisis dengan Partial Least Squares–Structural Equation Modeling (PLS-SEM) menggunakan SmartPLS 3.0. Hasil menunjukkan bahwa shift kerja berpengaruh positif dan signifikan terhadap kinerja, sedangkan kelelahan kerja tidak berpengaruh signifikan. Motivasi kerja berpengaruh positif dan signifikan terhadap kinerja. Secara simultan, ketiga variabel berpengaruh signifikan terhadap kinerja. Temuan menegaskan pentingnya pengelolaan sistem shift dan penguatan motivasi kerja untuk meningkatkan kinerja tenaga kesehatan di ruang operasi.
ANALYSIS OF MSME TAXPAYERS’ UNDERSTANDING IN FULFILLING TAX OBLIGATIONS IN TUMINTING DISTRICT Magfirah Imran; Stanley Kho Walandouw; Priscillia Weku
Branding: Jurnal Manajemen dan Bisnis Vol 5 No 2 (2026): BRANDING: Jurnal Manajemen dan Bisnis
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jb.v5i2.58953

Abstract

This study aims to analyze MSME taxpayers’ understanding of tax obligations in Tuminting District, analyze how MSME taxpayers fulfill their tax obligations, and identify factors affecting their understanding. This research uses a descriptive qualitative approach. Data were obtained through in-depth interviews, observation, and documentation involving five MSME taxpayers who own a Taxpayer Identification Number (NPWP). The findings show that MSME taxpayers’ understanding of tax obligations remains inadequate even though all informants have NPWP. Four of the five informants obtained NPWP mainly because of external administrative needs, while only one informant obtained it from personal awareness. Tax obligation fulfillment was also not optimal. Four informants had never reported an Annual Tax Return, while one informant had reported it twice but did not continue because of limited understanding of the reporting procedure. In addition, two informants did not regularly record business turnover. All informants stated that they had never paid MSME income tax and generally could not explain the tax provisions underlying their position. The factors affecting understanding consist of internal factors, particularly limited tax knowledge and the perception that tax obligations apply only to large businesses, and external factors, including administrative needs, environmental influence, limited access to information, and the lack of tax socialization. The findings indicate that having NPWP does not necessarily mean that MSME taxpayers understand and fulfill their subsequent tax obligations.
RESPONDING TO THE IMPLEMENTATION CHALLENGES OF THE B-GATE DIGITAL ATTENDANCE SYSTEM AT BANK BTN SURAKARTA BRANCH OFFICE Sandra Sulistyorini
Branding: Jurnal Manajemen dan Bisnis Vol 5 No 2 (2026): BRANDING: Jurnal Manajemen dan Bisnis
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jb.v5i2.59061

Abstract

This study evaluates the effectiveness and implementation challenges of the B-GATE digital attendance system at Bank BTN Surakarta. Using an explanatory sequential mixed-methods design, quantitative analysis examined its relationship with employee work discipline, followed by mix-methode analysis to identify implementation barriers. The findings show that B-GATE has a positive and significant relationship with employee discipline, particularly punctuality and compliance with working hours. However, its implementation is constrained by GPS instability, limited technical support, the absence of standardized operating procedures, employee resistance, and digital literacy gaps. Therefore, further development should focus on strengthening technical infrastructure, establishing clear internal guidelines, improving employee training, and adopting a user-centered approach. The study concludes that successful digital attendance implementation depends on both technological reliability and organizational readiness.

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