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Managing: Jurnal Bisnis dan Manajemen
Published by Penerbit Hellow Pustaka
ISSN : -     EISSN : 3063165     DOI : https://doi.org/10.61166/managing
Core Subject : Economy,
Economics, Econometrics & Finance
Managing: Jurnal Bisnis dan Manajemen is a peer reviewed journal published by Penerbit Hellow Pustaka. The journal is aimed at spreading the research results conducted by academicians, researchers, and practitioners in the field of business and management. In particular, papers which consider the following general topics are invited: Business, Economics, Organization, Strategic Management, Human Resource Management, Marketing, Finance, And Entrepreneurship. FOCUS: Managing: Jurnal Bisnis dan Manajemen provides scientific articles developed in attending through the article publications, original research report, reviews, and scientific commentaries in business and management. SCOPE: Managing: Jurnal Bisnis dan Manajemen encompasses research papers from researcher, academics, and practitioners. In particular, papers which consider the following general topics are invited: Business, Economics, Organization, Strategic Management, Human Resource Management, Marketing, Finance, Banking Entrepreneurship
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 31 Documents
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The Effect of Liquidity Ratio and Activity Ratio on the Financial Performance of PT. Smart Millenium Efessiens for the 2017-2024 Period Kaban, Ercika
Managing: Jurnal Bisnis dan Manajemen Vol. 2 No. 2 (2025)
Publisher : Penerbit Hellow Pustaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61166/managing.v2i2.61

Abstract

This study aims to analyze the effect of the liquidity ratio (Current Ratio) and activity ratio (Total Asset Turnover) on the financial performance (Return on Investment) of PT Smart Milenium Effesiensi during the 2017–2024 period. The research method used is a quantitative approach with documentation and literature study techniques. Data were analyzed using multiple linear regression with IBM SPSS 25 software. The results showed that partially, the Current Ratio had a positive effect of 0.013 on ROI, while Total Asset Turnover also had a positive effect of 0.004 on ROI. Simultaneously, both variables significantly affected financial performance. These findings indicate that effective asset management and good liquidity contribute to the company’s profitability.
The Appeal of Gamification in E-Commerce: The Role of Vouchers, Coins, and Badges on Indonesian Consumer Behavior Deviana Putri Septia Ningrum; Veni Vebriyanti; Siti Aisyah Hidayatul Hasanah; Naufal Firdaus; Yuni Zaroh; Fathor, Fathor; Hawa Gazani
Managing: Jurnal Bisnis dan Manajemen Vol. 2 No. 2 (2025)
Publisher : Penerbit Hellow Pustaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61166/managing.v2i2.74

Abstract

The development of e-commerce in Indonesia encourages industry players to create innovative strategies to attract and retain consumers. One strategy that is widely used is gamification, namely the application of game elements such as vouchers, coins, and badges in e-commerce applications. This study aims to explore the extent to which Gamification products and coin rewards in the marketplace influence consumer purchasing decisions in Indonesia. This type of research is library research using qualitative descriptive analysis, namely by searching for data. The data in this study are secondary data, namely data from books, internet media, documents and journals and previous research that examines the appeal of gamification in E-commerce, the role of coin vouchers and badges on Indonesian consumer behavior. The results of the study indicate that gamification and coin rewards in the marketplace have a significant and positive influence on consumer behavior.
The Effect of Deferred Tax Assets and Sales Growth on Earnings Management in Manufacturing Companies in the Transportation Sector Listed on the Indonesia Stock Exchange in 2022-2024 Lulu Lufiah; Daryanto, Daryanto
Managing: Jurnal Bisnis dan Manajemen Vol. 2 No. 2 (2025)
Publisher : Penerbit Hellow Pustaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61166/managing.v2i2.86

Abstract

This study aims to analyze the effect of deferred tax assets and sales growth on earnings management practices in transportation sector manufacturing companies listed on the Indonesia Stock Exchange in 2022-2024. The research method used was quantitative with a multiple linear regression approach using secondary data from the financial statements of the sample companies. The results of the regression analysis indicate that deferred tax assets have a regression coefficient of 1.105 with a significance value of 0.256 (p > 0.05), thus their effect is partially insignificant on earnings management. Conversely, sales growth has a significant effect with a regression coefficient of 0.135 and a significance value of 0.045 (p < 0.05). Simultaneously, both variables significantly influenced earnings management, with an F-value of 4.170 (p = 0.044) and a coefficient of determination (R²) of 0.510. This means the independent variables explained 51% of the variation in earnings management. This finding suggests that sales growth is a significant factor in earnings management practices in the transportation sector, while deferred tax assets showed no significant effect. This study recommends increasing financial reporting transparency and adding other variables for further research.
The Influence of Awareness and Service Quality on Taxpayer Compliance in Paying Land and Building Tax (PBB) in East Cikarang District in 2024 Mita Sari; Daryanto , Daryanto
Managing: Jurnal Bisnis dan Manajemen Vol. 2 No. 2 (2025)
Publisher : Penerbit Hellow Pustaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61166/managing.v2i2.88

Abstract

This study aims to analyze the influence of Land and Building Tax (PBB) on taxpayer awareness and the quality of tax services on taxpayer compliance. This study uses a quantitative approach with an associative method and multiple linear regression analysis techniques. The data used are primary data obtained from questionnaires distributed in East Cikarang District. The results are expected to demonstrate a significant influence, both partially and simultaneously. These findings will serve as a basis for local governments to formulate more effective and sustainable tax management strategies and improve the accuracy of taxpayer compliance. Thus, optimizing tax revenue can support the improvement of taxpayer services and compliance independently.
The Impact of Tax Service Quality and Tax Sanctions on Individual Taxpayer Compliance at the North Bekasi Tax Office (2024) Natasya Wijaya; Irwansyah Aditya Saputra
Managing: Jurnal Bisnis dan Manajemen Vol. 2 No. 2 (2025)
Publisher : Penerbit Hellow Pustaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61166/managing.v2i2.89

Abstract

This research is quantitative with an associative approach. Data were obtained by distributing questionnaires to 100 individual taxpayer respondents registered at the North Bekasi Tax Office. Data analysis techniques used included validity and reliability tests, classical assumption tests (normality, multicollinearity, and heteroscedasticity tests), multiple linear regression, t-test, F-test, and coefficient of determination (R²) using IBM SPSS Statistics 20. The results showed that the Tax Sanctions variable did not significantly influence Taxpayer Compliance with a significance value of 0.890 (>0.05). Similarly, the Service Quality variable did not significantly influence Taxpayer Compliance with a significance value of 0.376 (>0.05). Simultaneously, these two variables also had no significant effect on taxpayer compliance, with an F-value of 0.673 (>0.05). The coefficient of determination (R²) of 0.008 indicates that tax sanctions and service quality only explain 0.8% of the variation in taxpayer compliance. Therefore, it can be concluded that tax sanctions and service quality are not dominant factors influencing individual taxpayer compliance at the North Bekasi Pratama Tax Office. Other approaches, such as tax education, moral awareness, and more optimal use of digital technology, are needed to improve tax compliance.
The Effect of Return on Assets, Debt to Equity Ratio, and Net Profit Margin on Stock Prices (An Empirical Study of Telecommunications Companies Listed on the IDX from 2020 to 2024) Fitri Astuti; Ika Rediyana
Managing: Jurnal Bisnis dan Manajemen Vol. 2 No. 2 (2025)
Publisher : Penerbit Hellow Pustaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61166/managing.v2i2.90

Abstract

This study aims to analyze the effect of Return on Assets (ROA), Debt to Equity Ratio (DER), and Net Profit Margin (NPM) on stock prices of telecommunications companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2024. The method used in this study was multiple linear regression analysis with secondary data obtained from annual financial reports. The results show that ROA has a positive and significant effect on stock prices, with a calculated t-value of 2.156 and a significance level of 0.036. Meanwhile, DER does not have a significant effect on stock prices, as evidenced by a calculated t-value of -1.096 and a significance level of 0.278. On the other hand, NPM showed a significant positive effect with a calculated t-value of 5.325 and a significance level of 0.000. Simultaneously, these three independent variables significantly influenced stock prices, with a calculated F-value of 12.303 and a significance level of 0.000. The coefficient of determination test found that the independent variables explained 37.7% of the stock price variation, with the remainder influenced by other factors. This research is expected to provide useful insights and information for investors and stakeholders in making investment decisions in the telecommunications sector.
A Theoretical Study on the Role of Digital Marketing Management in Increasing MSME Sales: A Literature Review Aisha Nurrahma Naifa; Zahra Jannatul Firdausi; Mashudi
Managing: Jurnal Bisnis dan Manajemen Vol. 3 No. 1 (2026)
Publisher : Penerbit Hellow Pustaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61166/managing.v3i1.41

Abstract

This research aims to theoretically examine the role of digital marketing management in increasing sales of Micro, Small and Medium Enterprises (MSMEs). This research begins with very rapid developments in information and communication technology that have revolutionized the way businesses operate throughout the world, including in the MSME sector. Digital transformation requires business actors to adapt to new ways of marketing products and building relationships with consumers. The main emphasis in this research is to analyze how digital marketing strategies can be utilized optimally by MSME players to increase market access and optimize competitive position. The method used is a descriptive qualitative approach through literature study, through collection and analysis of various sources of relevant information. The research results show that digital marketing management has an important role in helping the development of MSMEs, especially related to the efficiency of spending on promotions, relationships with customers, and increasing product exposure in cyberspace. These findings confirm that adapting to digital technology is a strategic step for MSMEs to survive and advance in the digital economy era.
Analysis of Product Strategy and Design in Establishing a Local Merchandise Business Based on Yogyakarta Batik Cultural Identity Nurul Jennah; Abdur Rohman
Managing: Jurnal Bisnis dan Manajemen Vol. 3 No. 1 (2026)
Publisher : Penerbit Hellow Pustaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61166/managing.v3i1.42

Abstract

This study aims to analyze the development of merchandise products inspired by Batik Yogyakarta, which continue to reflect local cultural values while also possessing strong visual and market appeal in the modern era. Batik Yogyakarta is recognized as a cultural heritage rich in philosophy and historical significance, making it highly potential for development as a creative product, such as merchandise. This study focuses on three main aspects: strategies for product development, design approaches that align with traditional values while remaining responsive to contemporary trends, and identifying technical and operational challenges that arise during the merchandise production process. The research adopts a literature review method with a qualitative descriptive approach, involving an analysis of various scientific references, articles, and journals relevant to the development of culture-based products.
The Impact of Artificial Intelligence (AI) News Virality on Public Perception in Indonesia in 2025 Putri Indriani; Sadam Rahmat Putra; Akbar Kurnia; Suci Permata Nadia Pasaribu
Managing: Jurnal Bisnis dan Manajemen Vol. 3 No. 1 (2026)
Publisher : Penerbit Hellow Pustaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61166/managing.v3i1.50

Abstract

This study aims to determine the influence of news virality regarding Artificial Intelligence (AI) on public perception in Indonesia in 2025. The rapid development of AI, accompanied by the massive dissemination of information through social media and digital platforms, has created a wave of diverse public opinion, ranging from enthusiasm for innovation to concern about the socio-economic impacts. This study used a quantitative approach with a survey method of 150 respondents aged 17–50 who are active on social media. Data were collected through an online questionnaire and analyzed using descriptive statistics, Pearson correlation, and simple linear regression. The results show a positive and significant relationship between AI news virality and public perception, with a correlation value of 0.487 and a significance level of p < 0.05. The greater the intensity of exposure to AI viral news, the stronger its influence on shaping public perception. These findings demonstrate the important role of the media in presenting balanced information and the need to improve digital literacy amidst the rapid and often inaccurate flow of technological information.
The Influence of Experiential Marketing and Facilities on Consumer Satisfaction at KFC Galuh Mas Karawang Muhammad Aldi Rizky; Jakaria, Jakaria
Managing: Jurnal Bisnis dan Manajemen Vol. 3 No. 1 (2026)
Publisher : Penerbit Hellow Pustaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61166/managing.v3i1.59

Abstract

This study aims to determine the effect of experiential marketing, emotional branding, and customer loyalty on customer satisfaction. This study used a quantitative approach with a survey method involving 99 respondents who were active consumers. The data analysis technique used multiple linear regression with the help of SPSS. The results showed that Experiential Marketing had a positive and significant effect on customer satisfaction. Emotional branding also had a significant impact, where emotional attachment to the brand increased satisfaction. Customer loyalty also had a significant impact, strengthening the relationship between consumers and the company. Simultaneously, these three variables contributed to increasing customer satisfaction. These findings indicate the importance of building a pleasant customer experience, strengthening emotional connections with the brand, and maintaining customer loyalty. Recommendations for companies include increasing innovation in Experiential Marketing, consistency in emotional branding, and developing sustainable customer loyalty programs to maintain customer satisfaction.

Page 3 of 4 | Total Record : 31

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