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Contact Name
Nur Sandi Marsuni
Contact Email
nursandimarsuni@gmail.com
Phone
+6285796461067
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journalofmanagament@pusdig.com
Editorial Address
Kelurahan Karunrung Kecamatana Rappocini kota Makassar
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INDONESIA
Agency Journal of Management and Business
ISSN : -     EISSN : 30250242     DOI : -
Core Subject : Economy,
Agency Journal of Management and Business has e-ISSN 3025-0242 published by Pustaka Digital Indonesia, this journal publishes research articles in the field of Economics. This journal publishes research studies using various qualitative and/or quantitative methods and approaches in the field of Economics. This journal aims to develop concepts, theories, perspectives, paradigms, and methodologies within the scope of Economics, which are published twice a year, in January and July. Room Agency Journal of Management and Business Covers Covers Journal includes Financial Management, Business Sector Management and UMKM, Human Resource Management, Management Information Systems, Banking Management, Corporate Management, Environmental Management and Management Audits as well as applied business sciences. Article submissions are made using the Agency Journal of Management and Business template accompanied by supporting documents in the form of: a letter of authorship, ethics, and a copyright statement, which can be downloaded on the main page of the Agency Journal of Management and Business. Agency Journal of Management and Business has been reviewed by peer reviewers. The decision to accept or not to accept scientific articles in this journal is the right of the Editorial Board based on recommendations from peer reviewers
Articles 87 Documents
Bankruptcy Analysis Using the Springate and Grover Methods at PT. Bank Danamon Indonesia Tbk Nurirna Sakinah; Alwi; Nurhayati
Agency Journal of Management and Business Vol. 5 No. 2 (2025): July 2025
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/agency.5.2.2025.460

Abstract

The development of the economy is inseparable from the role of financial institutions, particularly banks, which play a significant part in shaping monetary policies, foreign exchange supervision, and securities registration. PT Bank Danamon Indonesia Tbk, as one of the largest private banks in Indonesia, has faced declining financial performance over the past five years (2019-2023), marked by increasing debt and decreasing net profit. This study aims to analyze the bankruptcy potential of PT Bank Danamon Indonesia Tbk using the Springate and Grover methods, which are bankruptcy prediction models based on financial ratio analysis. The results of this analysis are expected to provide valuable information for stakeholders in making decisions related to the company’s financial health. This research also compares its findings with previous studies that utilized the Altman Z-score model, thus offering a comprehensive overview of liquidation risk and the bankruptcy potential of PT Bank Danamon Indonesia Tbk.
The Influence of Human Resource Competency and Budget Preparation Participation on the Quality of Cibinong Hospital Financial Reports Using Information Technology as a Mediating Variable Sukardiyanto; Titing Widyastuti
Agency Journal of Management and Business Vol. 5 No. 2 (2025): July 2025
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/agency.5.2.2025.461

Abstract

The need for accurate, reliable, and accountable financial reports continues to grow along with the increasing complexity of hospital services. High-quality financial reporting serves as a basis for decision-making. This study aims to analyze the influence of human resource competence and budget preparation participation on the quality of financial reports at Cibinong Regional General Hospital, with information technology utilization as a mediating variable. This research employs a quantitative approach using a questionnaire distributed to 30 respondents, selected through saturated sampling, representing all employees in the finance and budget realization division at Cibinong Regional General Hospital, Bogor Regency. Data were analyzed using Structural Equation Modeling (SEM) with SmartPLS to examine both direct and indirect relationships among variables. The results show that human resource competence and budget preparation participation have a positive and significant effect on the utilization of information technology. Human resource competence also has a significant effect on the quality of financial reports. However, budget preparation participation does not significantly affect financial report quality. Furthermore, information technology utilization has a positive and significant influence on financial report quality but does not mediate the relationship between human resource competence and financial report quality. These findings emphasize the importance of improving human resource competence and optimizing the use of information technology to enhance the quality of financial reporting at Cibinong Regional General Hospital.
The Interrelation of Philosophy, Science, and Revealed Truth: An Epistemological Perspective Andi Syahrul; Hamzah Harun; Andi Aderus
Agency Journal of Management and Business Vol. 5 No. 1 (2025): January 2025
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/agency.5.1.2025.462

Abstract

Purpose – This study aims to explore the epistemological integration among philosophy, science, and revelation as three essential frameworks in the pursuit of truth and knowledge. Design/methodology/approach – This research applies a qualitative approach with a philosophical-hermeneutical method. It involves descriptive and comparative analysis of primary and secondary sources from classical and contemporary scholars, incorporating Islamic theological discourse, scientific theory, and philosophical reasoning. Findings – The study finds that philosophy provides the rational foundation, science offers empirical evidence, and revelation delivers transcendental truth. The interaction of these three constructs reveals both convergence and tension, yet they are not mutually exclusive. Instead, when integrated, they present a holistic epistemology that supports a comprehensive worldview—balancing reason, observation, and faith. Originality/value – This paper contributes to the discourse on Islamic epistemology by proposing a triadic framework of knowledge that bridges the gap between reason and faith in contemporary knowledge production.
The Influence of Service Quality and Marketing Innovation Strategies of Gunung Limo Beverage Agents on Customer Satisfaction and Loyalty in Retail Stores Digdo Haryanto; Heru Mulyanto
Agency Journal of Management and Business Vol. 5 No. 2 (2025): July 2025
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/agency.5.2.2025.463

Abstract

The beverage industry is characterized by intense competition, driven by increasing consumer expectations for superior service quality and continuous marketing innovation. Gunung Limo, a beverage distribution agent, faces the strategic challenge of maintaining competitiveness and relevance in a dynamic retail environment. This study investigates the effect of Service Quality (X1) and Marketing Innovation Strategy (X2) on Customer Loyalty (Y), with Customer Satisfaction (Z) as a mediating variable. A quantitative research approach was employed, utilizing path analysis to assess direct and indirect relationships among the variables. Data were obtained from a structured questionnaire distributed to 100 respondents, comprising retail consumers and business partners affiliated with the Gunung Limo beverage agent. The findings reveal that both Service Quality and Marketing Innovation Strategy have a positive and significant impact on Customer Satisfaction. Furthermore, Customer Satisfaction is found to significantly mediate the relationship between the independent variables and Customer Loyalty. These results suggest that enhancing service standards and adopting innovative marketing approaches are critical for building customer satisfaction, which in turn fosters greater customer loyalty in the retail beverage segment. The study contributes to the understanding of strategic customer relationship management in the beverage distribution sector and offers practical insights for business actors seeki.
The Influence of Employee Competence and Work Culture on Service Quality: The Moderating Role of Information Technology in the One-Stop Integrated Service at the East Jakarta BPN Office Theresia Riyanti
Agency Journal of Management and Business Vol. 5 No. 2 (2025): July 2025
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/agency.5.2.2025.465

Abstract

This study investigates the influence of employee competence and work culture on service quality, with information technology examined as a moderating variable in this relationship. In the context of the One-Stop Integrated Service (PTSP) at the East Jakarta BPN Office, the research highlights how internal organizational factors and technological support contribute to improving public service outcomes. A quantitative research design was employed, utilizing a moderated regression analysis approach. Data were gathered through structured questionnaires distributed to employees and were analyzed using SPSS software. The findings reveal that employee competence and work culture have a positive and significant impact on service quality. Additionally, information technology also shows a direct positive influence on service quality. The interaction effects between employee competence and information technology, as well as between work culture and information technology, are both statistically significant. These results confirm that information technology acts as a strengthening factor in the relationship between the independent variables and service quality. The study underscores the strategic role of human capital development and cultural reinforcement, along with digital transformation, in enhancing the performance of public service institutions. The implications suggest that policymakers and organizational leaders should invest in continuous employee training, cultivate a constructive work environment, and adopt integrated information systems to meet increasing public expectations and deliver high-quality services.
The Influence of Service Timeliness and Product Quality on Purchase Intention: The Mediating Role of Consumer Trust in Sweet City Tofu MSME, Gunung Putri District Dara Juwita; Agus Sudigdo
Agency Journal of Management and Business Vol. 5 No. 2 (2025): July 2025
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/agency.5.2.2025.467

Abstract

This study aims to examine the effect of on-time availability of service and product quality on consumers' purchase intention, with consumer trust as an intervening variable, at the Tahu Kota Manis MSME in Gunung Putri District. Purchase intention is influenced by many factors, including the timely availability of products, consistent product quality, and the level of consumer trust in the product. The sample of this study consisted of 97 MSME consumers, determined using the Lemeshow formula. Data collection was carried out through questionnaires distributed both offline and online. The data were analyzed using the Structural Equation Modeling (SEM) method with the Partial Least Squares (PLS-SEM) approach. The results show that both on-time availability of service and product quality have a positive and significant effect on consumer trust. On-time availability of service also has a direct and significant effect on purchase intention. However, product quality does not have a direct significant effect on purchase intention. Consumer trust has a significant effect on purchase intention and significantly mediates the effect of both service availability and product quality on purchase intention. Therefore, consumer trust becomes a key variable that strengthens the relationship between service and quality in influencing consumer purchase intention. This study recommends that MSME actors focus more on maintaining service reliability and product quality consistency to enhance consumer trust and purchase intention.
Destiny (Al-Qadr) in the Qur'an: An Epistemological and Theological Exploration of Divine Decree and Human Responsibility Andi Syahrul; Muh. Yusuf; Hasyim Haddade
Agency Journal of Management and Business Vol. 5 No. 1 (2025): January 2025
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/agency.5.1.2025.468

Abstract

In Islamic theology, the concept of destiny (qadar) is a fundamental tenet of faith, representing one of the six pillars that guide every Muslim's belief system. Destiny is understood as the divine decree of Allah SWT, encompassing all events—large and small—predetermined since the beginning of creation. However, this understanding does not equate to passive acceptance; rather, it serves as a foundation that encourages Muslims to strive earnestly and pursue their aspirations. The Qur'an frequently references destiny, often in the context of natural laws and causality, highlighting that divine decrees underpin the order and predictability of the universe. While Allah's will is absolute, humans are granted the freedom to choose their actions, thereby bearing moral responsibility for their choices and their consequences. This balance between divine determination and human agency forms the basis for justice, equality, and the dignity of humankind in Islam. The term "al-qadr" appears in various forms throughout the Qur'an, primarily signifying determination, limitation, control, and glorification, with the most prominent meaning being "to determine." Islamic teachings distinguish between immutable destiny (qadar mubram) and conditional destiny (qadar mu’allaq), emphasizing that while some aspects of fate are unchangeable, others may be influenced by human effort and supplication. Ultimately, the Islamic perspective on destiny harmonizes divine sovereignty with human responsibility, encouraging both trust in Allah and proactive striving in life.
Research and Development (R&D) and Evaluation Research: A Comparative Analysis of Methodologies and Applications in Educational and Technological Innovation Andi Syahrul; Khalifah Mustami; Syarifuddin Ondeng
Agency Journal of Management and Business Vol. 5 No. 1 (2025): January 2025
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/agency.5.1.2025.469

Abstract

Education plays a crucial role in shaping individuals who are competent and prepared to face global challenges. One of the key components of education is the curriculum, which serves as a framework guiding the teaching and learning process. However, existing curricula often fail to respond adequately to the rapid pace of societal change and the evolving demands of the labor market. This study aims to explore the application of the Research and Development (R&D) approach as an evaluative method for curriculum development in education. The R&D approach enables evidence-based, responsive, and continuously evolving curriculum design through systematic stages such as needs analysis, prototype development, field testing, evaluation, and revision. The findings of this research indicate that implementing the R&D model enhances curriculum relevance, instructional effectiveness, and overall learning quality. Evaluation results demonstrate notable improvements in students’ critical thinking and collaboration skills, alongside high satisfaction levels among both teachers and learners. By integrating evaluation outcomes into the curriculum development cycle, educational programs can be continuously refined to align with the demands of the modern era and the workforce. This study concludes that the R&D approach significantly contributes to the creation of more adaptive, innovative, and effective curricula.
Analysis of Debt to Equity Ratio (DER) and Earning Per Share (EPS) on Stock Prices at PT Smartfren Telecom Tbk Miftahul Jannah; Alwi
Agency Journal of Management and Business Vol. 5 No. 1 (2025): January 2025
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/agency.5.1.2025.470

Abstract

This study investigates the impact of the Debt to Equity Ratio (DER) and Earnings Per Share (EPS) on the stock prices of PT Smartfren Telecom Tbk, a major telecommunication company in Indonesia. Employing a quantitative associative approach, the study utilizes secondary data from the company’s audited financial reports spanning 2012 to 2024. Multiple linear regression analysis is applied to determine the influence of DER and EPS on stock price movements. The results reveal that neither DER nor EPS has a statistically significant partial effect on stock prices. Moreover, the variables jointly exhibit no significant simultaneous impact. These findings suggest that investors may not rely solely on DER and EPS when evaluating investment opportunities in PT Smartfren Telecom Tbk. The study recommends future research to include additional financial indicators such as Debt to Asset Ratio, Net Profit Margin, and Price to Earnings Ratio to improve model explanatory power. Insights from this study contribute to a deeper understanding of how traditional financial ratios influence investor decision-making within Indonesia’s telecommunication sector.
Strategy to Accelerate the Resolution of Village Boundary Determination and Confirmation in Nunukan Regency Eradias Elias; Hasniaty; Muhammad Ridwan Arif
Agency Journal of Management and Business Vol. 5 No. 2 (2025): July 2025
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/agency.5.2.2025.474

Abstract

This study aims to formulate the most recommended strategy for the Community and Village Empowerment Office of Nunukan Regency in an effort to accelerate the completion of Village Boundary Determination and Confirmation (PPBDes) in Nunukan Regency to achieve the target of 100% of 232 villages and 8 sub-districts. This study uses a mixed method with an exploratory design variant of the instrument development model. This model is to develop and implement quantitative instruments (IFE, EFE and QSPM) based on previous qualitative findings (SWOT). Data collection in this study was carried out through interviews, observations, questionnaires and online data collection. The results of this study found internal and external factors that influence the implementation of PPBDes in Nunukan Regency. Furthermore, based on the results of the IFE and EFE questionnaires, it was found that the weakness factor had the highest score with a score of 3.86, followed by the strength factor with a score of 3.76, then the opportunity factor with a score of 3.67 and finally the threat factor with a score of 3.62. Based on internal and external factors, a SWOT analysis was conducted to formulate strategies that could be taken to accelerate the completion of PPBDes in Nunukan Regency, then continued by using the QSPM analysis instrument to determine which strategy was most recommended or prioritized for implementation in an effort to accelerate the completion of PPBDes in Nunukan Regency.