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Jurnal Manajemen dan Teknologi
Published by STMIK Indonesia Banda Aceh
ISSN : 3047826X     EISSN : 30478251     DOI : https://doi.org/10.63447/jmt
Core Subject : Science, Education,
Decision Sciences, Operations Research & Management Other
Welcome to the Jurnal Manajemen dan Teknologi! Jurnal Manajemen dan Teknologi aims to provide a platform for the dissemination of cutting-edge research and insights at the intersection of management and technology. The journal welcomes contributions that explore the multifaceted relationship between these two domains and their impact on organizational success and competitiveness.Its scope involves various aspects, such as: Management Strategies, Technological Innovations, Product Development and Innovation Management, Supply Chain Management, Corporate Finance and Technology, Industry-specific Applications.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Menejemen Teknologi dan Inovasi
Articles 20 Documents
 1   2 
Pengaruh Kenerja Keuangan dan Strategi Manajemen Laba dalam Meningkatkan Nilai Perusahaan (Analisis Empiris Kinerja Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia: Perspektif 2019-2023) Fiqran Pratama, Rizky; Alhadi, Irgi
Jurnal Manajemen dan Teknologi Vol. 2 No. 1 (2025): Mei
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63447/jmt.v2i1.1374

Abstract

This study examines the impact of financial performance and earnings management on firm value in the manufacturing sector listed on the Indonesia Stock Exchange during the period of 2019 to 2023. Financial performance is measured using the Return on Assets (ROA) ratio, while earnings management is assessed through discretionary accruals calculated using the Modified Jones model. Firm value is measured using the Price to Book Value (PBV) and Price Earnings Ratio (PER). Using multiple linear regression analysis, the results show that financial performance significantly affects firm value, both based on PBV and PER. In contrast, earnings management does not have a significant impact on firm value in both ratios. The study also indicates that while earnings management can influence market perceptions in the short term, excessive earnings management practices can undermine financial statement credibility and reduce investor trust. Strong financial performance, reflected in high ROA ratios, is more dominant in enhancing firm value. Therefore, companies are advised to focus on transparent and effective financial performance management to attract investors and improve competitive positioning in the market.
Peran Kebijakan Dividen dalam Memoderasi Pengaruh Struktur Modal, Profitabilitas, dan Likuiditas terhadap Nilai Perusahaan Imilda; Hajriyanti, Rahmi; Zahra, Rita
Jurnal Manajemen dan Teknologi Vol. 2 No. 1 (2025): Mei
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63447/jmt.v2i1.1376

Abstract

This study examines the role of dividend policy in moderating the effect of capital structure, profitability, and liquidity on firm value. A quantitative approach was used, with Tobin's Q to measure firm value, Debt Equity Ratio (DER) for capital structure, Return on Assets (ROA) for profitability, and Current Ratio (CR) for liquidity. Dividend policy was measured using the Dividend Payout Ratio (DPR) as a moderating variable in the relationship between capital structure, profitability, and liquidity with firm value. Data was obtained from the annual financial statements of companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Multiple linear regression analysis was applied to test the relationships among these variables. The results show that dividend policy plays a role in moderating the relationship between capital structure and firm value. However, the effect of dividend policy on the relationship between profitability and firm value was not significant. Liquidity also did not show a significant effect on firm value in this model. This study emphasizes the importance of dividend policy in the efficient management of capital structure to enhance firm value. These findings provide guidance for strategic decisions in determining dividend policies to improve financial performance.
Pengaruh Iklan, Citra Merek, dan Kepuasan Konsumen terhadap Loyalitas Konsumen Nivea For Men di Kota Banda Aceh Rizal, Syamsul; Ismail
Jurnal Manajemen dan Teknologi Vol. 2 No. 1 (2025): Mei
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63447/jmt.v2i1.1377

Abstract

This study aims to analyze the impact of advertising, brand image, and customer satisfaction on customer loyalty to Nivea For Men in Banda Aceh. Customer loyalty is crucial in maintaining a brand's position in a competitive market. Advertising plays an important role in shaping consumer perceptions and purchase intentions, while brand image influences consumer trust and emotional attachment to the product. Customer satisfaction, stemming from positive product experiences, acts as a key factor in building loyalty. This research uses a quantitative approach with surveys to collect data from Nivea For Men consumers. Multiple linear regression analysis is employed to examine the relationships between these variables. The results show that advertising significantly influences customer loyalty, with brand image also having a notable impact. Customer satisfaction, driven by product and service quality, proves to be the most influential factor. These findings indicate that companies should strengthen their advertising strategies, maintain a consistent brand image, and enhance customer satisfaction to build long-term loyalty.
Dampak Digitalisasi, Religiusitas, dan Keterikatan Pegawai terhadap Kinerja Pegawai Keuangan Syariah di Kota Banda Aceh: Peran Kepatuhan Syariah sebagai Variabel Moderator Ismail; Iqbal, Taufiq; Mujiburrahman
Jurnal Manajemen dan Teknologi Vol. 2 No. 1 (2025): Mei
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63447/jmt.v2i1.1378

Abstract

This study aims to analyze the impact of digitalization, religiosity, and employee engagement on the performance of employees in Islamic financial institutions in Banda Aceh, with Sharia compliance acting as a moderating variable. Digitalization in the Islamic finance sector enhances employee performance, particularly in the Small and Medium Enterprises (SMEs) sector, through operational efficiency and easier access to information. Religiosity plays a significant role in improving employee performance as the application of religious values in work strengthens commitment and motivation. High employee engagement, including satisfaction and loyalty to the organization, also contributes to better performance. Sharia compliance, as a moderating variable, strengthens the relationship between digitalization, religiosity, employee engagement, and performance. This study uses a quantitative approach with surveys administered to employees in Islamic financial institutions in Banda Aceh. The analysis results show that digitalization, religiosity, and employee engagement positively influence employee performance, while Sharia compliance strengthens these effects. These findings provide a deeper understanding of how technology, religious values, and employee involvement influence performance in Islamic financial institutions and highlight the importance of Sharia compliance in enhancing operational effectiveness.
Peran Kecerdasan Intelektual dan Emosional dalam Meningkatkan Kompetensi dan Kinerja Karyawan Diansyah, Rahmat; Lazi, Usman
Jurnal Manajemen dan Teknologi Vol. 2 No. 1 (2025): Mei
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63447/jmt.v2i1.1379

Abstract

This study analyzes the impact of intellectual intelligence (IQ) and emotional intelligence (EQ) on employee competence and performance. The main objective of this research is to examine the relationship between these two types of intelligence and the work outcomes achieved by employees. Data was collected through a questionnaire distributed to 200 respondents working at XYZ company, who have over one year of experience. The descriptive analysis results show that intellectual intelligence positively affects employee performance, with most respondents demonstrating the ability to handle tasks that require logical thinking. Meanwhile, emotional intelligence plays a role in maintaining harmonious relationships and managing stress, although its direct impact on employee performance was not found to be significant. Based on multiple regression analysis, intellectual intelligence and competence have a significant impact on performance, while emotional intelligence does not show a direct, significant effect. This study suggests that companies should focus on enhancing intellectual intelligence through analytical skill training and strengthen emotional intelligence to create a better work environment that supports higher performance. The findings provide guidance for developing more effective human resource policies to improve organizational performance.
Pengaruh Hubungan Komunikasi antara Atasan dan Bawahan serta Motivasi terhadap Kinerja Pegawai di Kantor Dinas Pertanian Kabupaten Pidie Jaya Ikhbar, Samsul; Izazaya, M.
Jurnal Manajemen dan Teknologi Vol. 2 No. 2 (2025): November
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63447/jmt.v2i2.1510

Abstract

Employee performance can be influenced by the smooth communication within an organization, particularly the relationship between superiors and subordinates. Additionally, work motivation plays a crucial role in driving employees to perform better, ultimately impacting their performance. This study aims to examine the effect of superior-subordinate communication and motivation on employee performance at the Agriculture Office of Pidie Jaya Regency. The respondents consisted of 54 employees who provided data through questionnaires, which were then analyzed using multiple linear regression. The results indicate that both superior-subordinate communication and work motivation positively affect employee performance. Among these factors, work motivation has a stronger influence. 66.7% of employee performance is influenced by superior-subordinate communication and motivation, while the remaining percentage is affected by other factors. Statistical testing shows that the F value is greater than the F table, and the t value is greater than the t table, indicating that both variables significantly influence employee performance, both simultaneously and partially. Based on these findings, the alternative hypothesis (Ha) is accepted, while the null hypothesis (Ho) is rejected. Employee performance at the Agriculture Office of Pidie Jaya Regency is influenced by communication and work motivation.
Ketahanan Kewirausahaan dalam Kondisi Konflik dan Rentan serta Peran Kewirausahaan Mandiri Lulusan dalam Usaha Kecil: Studi Kasus pada Lembaga Pendidikan Tinggi di Indonesia Lakamudi, Rahma Karnia; Souisa, Novita
Jurnal Manajemen dan Teknologi Vol. 2 No. 2 (2025): November
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63447/jmt.v2i2.1547

Abstract

Entrepreneurial resilience is a crucial factor for university graduates starting small businesses amid various economic, social, and political challenges in Indonesia. This study aims to analyze the entrepreneurial resilience of graduates in managing small enterprises and identify the factors influencing the success or failure of these businesses. Data were collected from 350 graduates who have started small businesses in sectors such as food, technology, and services, using questionnaires that address entrepreneurship training, curriculum relevance, practical skills, and access to capital. The results reveal that entrepreneurial resilience is influenced by internal factors such as self-confidence and determination, as well as external factors like economic and political stability. Additionally, graduates' preparedness to start and sustain small businesses is closely linked to practical skills acquired during their education. The study offers recommendations for enhancing entrepreneurship curricula at higher education institutions with a focus on skills that can be directly applied in the business world, along with providing better support facilities.
Mengidentifikasi Faktor-Faktor yang Mempengaruhi Ketidakteradaan Manual Prosedur pada UKM Untajan, Paulus Perey; Kopong, Anthoneta
Jurnal Manajemen dan Teknologi Vol. 2 No. 2 (2025): November
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63447/jmt.v2i2.1548

Abstract

Small and Medium Enterprises (SMEs) play a crucial role in Indonesia’s economy, but many face challenges in managing operations efficiently. One of the main issues is the lack of well-documented procedures. This study aims to identify the factors that hinder the implementation of procedure manuals in SMEs and provide recommendations for improving managerial and operational systems. Factors such as limited human resources, lack of understanding of the importance of documentation, and technological constraints were found to be the biggest obstacles. Additionally, managerial policies and corporate culture also affect the implementation of necessary procedures. Using a quantitative approach through surveys distributed to 80 SMEs in Jakarta, the study analyzes data using descriptive statistics and T-tests to identify differences between groups. The results show that costs and time constraints are the main factors hindering the implementation of procedure manuals, while business size and knowledge of procedures also play significant roles. The findings aim to provide practical recommendations for SMEs to enhance their operational efficiency and quality by implementing more structured procedures.
Analisis Pengaruh Overload Pilihan terhadap Paralisis Keputusan dalam Industri Pemesanan Makanan Secara Daring Kumala, Devi; Maizi, Zahrul
Jurnal Manajemen dan Teknologi Vol. 2 No. 2 (2025): November
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63447/jmt.v2i2.1560

Abstract

The online food delivery industry has grown rapidly, providing convenience for consumers to choose meals. However, the increasing number of available options often leads to confusion and difficulty in making decisions. The phenomenon of choice overload, which occurs when too many options are offered, can lead to decision paralysis, where consumers struggle to choose or may not make a decision at all. This study aims to examine the impact of choice overload on decision paralysis in online food ordering and explore how demographic factors such as age and gender affect consumer experiences. A survey of 100 respondents was conducted, and the data were analyzed using regression analysis and independent sample t-tests. The results show that choice overload significantly affects decision paralysis, explaining about 28% of the variation in decision paralysis. Additionally, significant differences were found between younger and older age groups regarding this phenomenon, while gender did not influence decision-making. These findings provide a basis for food delivery platform managers to design applications with a simple interface and more curated options to reduce confusion and enhance the user experience in decision-making.
Kepuasan Nasabah Sebagai Mediasi Pada Pengaruh Benefits Offered Dan Penanganan Keluhan Terhadap Loyalitas Adha, Mufti Alam Adha; Faiza Husnayeni Nahar; Robbyansah
Jurnal Manajemen dan Teknologi Vol. 2 No. 2 (2025): November
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63447/jmt.v2i2.1593

Abstract

This research aims to examine the influence of the benefit offered and complaint handling on customer loyalty in using Sharia mobile banking, with customer satisfaction as a mediating variable. It analyses the factors that affect customer loyalty in the context of Sharia mobile banking. The research object is Sharia bank customers in the Special Region of Yogyakarta who actively use mobile banking services. The data were collected through an online questionnaire distributed to 100 respondents selected using purposive sampling. The research employs a quantitative approach with structural model analysis using Partial Least Squares Structural Equation Modelling (PLS-SEM). The findings indicate that both the benefit offered, and complaint handling have a positive impact of customer satisfaction. Furthermore, customer satisfaction serves as a mediating variable that strengthens the influence of these two factors on customer loyalty. These results highlight the critical role of satisfaction in fostering loyalty among users of Islamic banking services. Therefore, to enhance customer loyalty, Sharia banks should optimize the benefits provided through mobile banking and improve the quality of complaint and, alongside fast and responsive complaint handling that adheres to Sharia principles.

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