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Journal Development Manecos
Published by Pemuda Peduli Publikasi Insan Ilmiah
ISSN : -     EISSN : 29885957     DOI : https://doi.org/10.71435
Core Subject : Economy,
Economics, Econometrics & Finance
Journal Development Manecos ISSN 29885957 is a peer-reviewed, open-access publication devoted to management and economics. This journal publishes original research and article reviews. The following subjects are suitable for publication: business economics, marketing management, finance management, strategic management, operations management, management control systems, human resource management, knowledge management, management accounting, management information systems, business ethics, and sustainability. The journal’s submissions will be evaluated with a blind review process. Journal Maneco is published by Pemuda Peduli Publikasi Insan Ilmiah Scieclouds Publishing with one volume per year.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 79 Documents
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The Influence of Previous Year’s Audit Opinion and Operational Complexity on Audit Report Lag with the Audit Committee as a Moderating Variable Putri Ekawati; Dea Annisa
Journal Development Manecos Vol. 4 No. 1 (2026): Journal Development Manecos
Publisher : Scieclouds Publishing

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Abstract

Timely audited financial reporting is essential for ensuring the relevance and reliability of financial information for investors and other stakeholders. However, delays in the completion of external audits remain a recurring issue among Indonesian listed companies, particularly within the energy sector, which is characterized by complex organizational structures and operational activities. This study examines the effects of the previous year's audit opinion and operational complexity on Audit Report Lag (ARL), while also investigating whether the audit committee moderates these relationships. The study employs a quantitative associative approach using panel data from 54 energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period, resulting in 270 firm-year observations. Secondary data were obtained from audited annual reports and financial statements, and the hypotheses were tested using panel data regression with Moderated Regression Analysis (MRA). Model selection procedures, including the Chow, Hausman, and Lagrange Multiplier tests, identified the Fixed Effect Model as the most appropriate estimation model. The findings indicate that neither the previous year's audit opinion nor operational complexity significantly affects Audit Report Lag. Furthermore, the audit committee, measured by the number of committee members, does not moderate the relationships between the independent variables and Audit Report Lag. These findings suggest that audit completion is influenced more by firm-specific characteristics and current audit conditions than by historical audit outcomes or organizational complexity. They also indicate that audit committee size alone is insufficient to represent governance effectiveness in accelerating audit completion. This study contributes to the Audit Report Lag literature by providing evidence from the Indonesian energy sector using a panel data approach that controls for unobserved firm-specific heterogeneity. Future research is encouraged to employ multidimensional measures of operational complexity and audit committee effectiveness to provide a more comprehensive understanding of the determinants of audit timeliness.
Enhancing a B2B Marketing Strategy in Engineering Consulting Services: A Case Study of PT EMKA Rekayasa Energi Raditya Ova Triandi
Journal Development Manecos Vol. 4 No. 1 (2026): Journal Development Manecos
Publisher : Scieclouds Publishing

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Abstract

This study examines how PT EMKA Rekayasa Energi can enhance its business-to-business marketing strategy in the engineering consulting service industry. EMKA has strong technical expertise, project experience, and client trust, especially in energy and electricity-related projects. However, its marketing activities remain largely informal, relationship-based, and dependent on existing professional networks. This condition limits the company’s visibility, client acquisition process, and long-term business development potential. This research uses a qualitative single-case study approach to explore EMKA’s internal capabilities, external market pressures, client expectations, and strategic marketing gaps. Data were collected through semi-structured interviews, written client responses, field notes, internal company information, and secondary data. Five respondents were selected through purposive sampling, consisting of two internal management representatives and three client representatives from different project contexts. The data were analyzed using thematic analysis and supported by Porter’s Five Forces, PESTLE, competitor analysis, customer analysis, RBV VRIO, STP, Marketing Mix 9P, SWOT, and TOWS frameworks. The findings show that EMKA’s main strength lies in technical credibility, responsiveness, field experience, and independent judgment. However, the company still faces weaknesses in digital visibility, proposal standardization, client mapping, portfolio communication, and internal marketing routines. The study proposes a structured B2B marketing strategy focused on market visibility, standardized communication materials, systematic relationship management, digital presence, and internal business development capability. These strategies are expected to reduce dependence on limited client networks, improve proposal competitiveness, expand market reach, and support sustainable growth in the engineering consulting market.
Core Tax Administration System and Taxpayer Compliance in the Digital Era Mariana Salosso; Roberth Kurniawan Ruslak Hammar
Journal Development Manecos Vol. 4 No. 1 (2026): Journal Development Manecos
Publisher : Scieclouds Publishing

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Abstract

The rapid advancement of digital technologies has encouraged governments worldwide to modernize tax administration systems to improve efficiency, transparency, and taxpayer compliance. In Indonesia, the Directorate General of Taxes has introduced the Core Tax Administration System (CTAS), an integrated digital platform designed to consolidate various tax administration functions within a unified ecosystem. This study aims to examine the effect of CTAS implementation on taxpayer compliance in the digital era. A quantitative explanatory research design was employed, involving 110 registered taxpayers at the Primary Tax Office in Manokwari, West Papua, Indonesia. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4 software. The measurement model evaluation demonstrated satisfactory validity and reliability, with all indicators meeting the required thresholds for outer loading, Average Variance Extracted (AVE), Composite Reliability, and Cronbach’s Alpha. The structural model results revealed that CTAS implementation has a positive and statistically significant effect on taxpayer compliance (β = 0.741; T = 12.483; p < 0.001). The coefficient of determination (R² = 0.549) indicates that CTAS explains 54.9% of the variance in taxpayer compliance. Furthermore, the effect size (f² = 1.216) suggests a substantial contribution of CTAS to compliance behavior. These findings indicate that integrated digital tax administration systems can enhance taxpayer compliance by improving accessibility, reliability, service quality, security, and administrative efficiency. The study concludes that CTAS represents an important instrument for supporting tax administration modernization and promoting voluntary compliance. Future policies should complement technological innovation with taxpayer education, digital literacy programs, and service quality improvements to maximize the benefits of digital taxation reforms.
Organizational Communication and Employee Performance in Service Companies in West Papua Nelson Mansoara; Roberth Kurniawan Ruslak Hammar
Journal Development Manecos Vol. 4 No. 1 (2026): Journal Development Manecos
Publisher : Scieclouds Publishing

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Abstract

Organizational communication has increasingly been recognized as a strategic organizational capability that supports employee effectiveness and organizational performance, particularly within service-oriented industries. However, empirical evidence examining this relationship in geographically dispersed and culturally diverse regions remains limited. This study investigates the effect of organizational communication on employee performance in service companies located in Manokwari, West Papua, Indonesia. A quantitative research design was employed, and data were collected through structured questionnaires administered to 100 employees working in banking, telecommunications, hospitality, transportation, retail, and public service organizations. Respondents were selected using purposive sampling based on predefined eligibility criteria. The measurement instruments were adapted from established organizational communication and human resource management literature and analyzed using Structural Equation Modelling–Partial Least Squares (SEM-PLS) with SmartPLS 4. The results demonstrate that organizational communication exerts a positive and significant effect on employee performance (β = 0.756, t = 13.842, p < 0.001). The model explains 57.1% of the variance in employee performance (R² = 0.571), indicating that communication represents a substantial organizational determinant of performance outcomes. The findings suggest that communication characterized by clarity, openness, information accuracy, effective coordination, and constructive feedback enhances employees’ ability to perform their duties efficiently and collaboratively. Beyond confirming existing organizational communication theory, this study contributes to management literature by demonstrating the strategic importance of communication within service organizations operating in a geographically dispersed, culturally diverse, and infrastructure-constrained environment. The findings further imply that managers should prioritize the development of transparent, participative, and responsive communication systems to strengthen employee performance and organizational effectiveness.
Compliance Risk Management in Islamic and Conventional Banking: A Systematic Literature Review and Research Agenda Dede Nurdiansyah
Journal Development Manecos Vol. 4 No. 1 (2026): Journal Development Manecos
Publisher : Scieclouds Publishing

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Abstract

This study systematically reviews the development of compliance risk management in Islamic and conventional banking by synthesizing scholarly evidence published between 2015 and 2025. Using a Systematic Literature Review approach guided by the PRISMA framework, this review analyzes 107 studies collected from Scopus and the Watase database. The analysis applies thematic synthesis, supported by the TCCM and CIMO frameworks, to identify the dominant theories, contexts, characteristics, methodologies, mechanisms, and outcomes discussed in the literature. The findings show that compliance risk management has evolved from a narrow regulatory obligation into a multidimensional governance capability shaped by regulatory pressure, corporate governance, Shariah governance, technological capability, organizational culture, and stakeholder expectations. Four major thematic clusters emerged from the reviewed studies: regulatory compliance and banking risk management, Shariah compliance and Shariah governance, corporate governance and internal control, and digital transformation in compliance practices. The review also finds that existing research is geographically concentrated in Malaysia, Indonesia, South Asia, and GCC countries, reflecting the institutional maturity of Islamic finance and dual banking systems in these regions. Although many studies emphasize the positive role of governance and compliance mechanisms in improving stability, legitimacy, and performance, the evidence also indicates that compliance may generate operational costs and rigidity when implemented only as a formal requirement. Furthermore, digital transformation, including fintech, regtech, artificial intelligence, cybersecurity, and digital monitoring tools, remains an emerging but underdeveloped area. This review contributes by offering an integrative synthesis and proposing future research directions on AI-driven compliance, ESG-Shariah integration, and cross-jurisdictional regulatory harmonization.
The Influence of Work Discipline on the Performance of Civil Servants at the Department of Industry and Trade of West Papua Province Deselina Hurulean; Kaleb Yohan Karubaba; Nikolina Balia
Journal Development Manecos Vol. 4 No. 1 (2026): Journal Development Manecos
Publisher : Scieclouds Publishing

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Abstract

This study examines the influence of work discipline on the performance of civil servants at the Department of Industry and Trade of West Papua Province. Employee performance remains a central concern in public sector management because government institutions must deliver services that are reliable, accountable, and responsive to community and economic development needs. Work discipline is positioned in this study as a behavioral foundation that enables employees to comply with organizational rules, use working time effectively, follow work standards, maintain vigilance, and demonstrate ethical conduct. A quantitative approach with an explanatory research design was employed. The population consisted of 156 civil servants, all of whom were included as respondents through a saturated sampling technique. Primary data were collected using a structured questionnaire measured on a five-point Likert scale, while secondary data were obtained from organizational documents, government reports, regulations, and relevant literature. Data were analyzed using IBM SPSS Statistics Version 26 through validity and reliability tests, classical assumption tests, descriptive analysis, simple linear regression, coefficient of determination, and t-test hypothesis testing. The findings show that work discipline has a positive and significant effect on employee performance. The regression result indicates that higher work discipline is associated with improved employee performance, while the coefficient of determination shows that work discipline explains 33.6% of the variance in employee performance. The study concludes that strengthening work discipline is an important strategy for improving civil servant performance, but it must be supported by leadership, supervision, motivation, competence development, and a broader fair organizational culture.
Building Customer Loyalty through Trust and Satisfaction: The Role of Service Quality and Product Value in the Digital Banking Era Wahyudin Yahya; Andi Mappatompo; Muchriana Muchran
Journal Development Manecos Vol. 4 No. 1 (2026): Journal Development Manecos
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Abstract

This study aims to analyze the influence of e-service quality and product value on e-trust and e-satisfaction, and their effect on the e-loyalty of BRImo application users, both directly and through e-trust and e-satisfaction as mediating variables. A quantitative survey approach was used, involving 180 BRImo customers aged 18-35 years at the BRI Bantaeng Lamalaka Unit branch office. Data were analyzed using Structural Equation Modeling (SEM) with AMOS. The results show that e-service quality and product value have a positive and significant effect on e-trust and e-satisfaction, but no significant direct effect on e-loyalty. E-trust and e-satisfaction have a positive and significant effect on e-loyalty, and both act as significant mediators in the relationship between e-service quality and product value on e-loyalty. These findings confirm that customer loyalty in digital banking is built through indirect mechanisms, making the strengthening of trust and satisfaction a key strategy for improving BRImo customer loyalty.
The Influence of Facilities and Infrastructure Management, Principal Communication, and Work Motivation on the Performance of Junior High School Teachers in Maro Sebo Ulu District, Batang Hari Regency Yuni Trijayanti; K.A Rahman K.A Rahman; Akhmad Habibi
Journal Development Manecos Vol. 4 No. 1 (2026): Journal Development Manecos
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Abstract

This study examines the influence of facilities and infrastructure management, principal communication, and work motivation on teacher performance in public junior high schools in Maro Sebo Ulu District, Batang Hari Regency, Indonesia. Teacher performance has become a critical concern in educational management because it directly affects instructional quality and the achievement of educational objectives. Employing a quantitative explanatory research design, this study involved all 132 teachers in the district using a total sampling technique. Data were collected through a structured questionnaire measured on a five-point Likert scale and analyzed using descriptive statistics and multiple linear regression with the assistance of SPSS software. Prior to hypothesis testing, validity, reliability, normality, multicollinearity, and linearity tests were conducted to ensure the quality of the data and the suitability of the regression model. The findings reveal that facilities and infrastructure management, principal communication, and work motivation each have a positive and significant effect on teacher performance. Principal communication emerged as the strongest predictor of teacher performance and demonstrated a substantial influence on teacher work motivation. Facilities and infrastructure management contributed positively to both teacher motivation and performance, although its effect was comparatively smaller. Furthermore, work motivation significantly enhanced teacher performance, indicating its role as an important psychological mechanism linking organizational support and professional effectiveness. Simultaneously, the three independent variables explained 36.0% of the variance in teacher performance. The study concludes that improving teacher performance requires an integrated management approach that combines effective leadership communication, supportive resource management, and sustained efforts to strengthen teacher motivation. These findings contribute to educational management literature by highlighting the strategic role of leadership communication in fostering teacher effectiveness and organizational performance.
The Effect of Drug Availability and Patient Satisfaction on User Loyalty of Pharmacy Services at Rsd Dr. H. Soemarno Sosroadmodjo Tanjung Selor Rahmansyah Rahmansyah; Mujahid Mujahid; Abdul Samad Arief; Syamsul Riyadi
Journal Development Manecos Vol. 4 No. 1 (2026): Journal Development Manecos
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Hospital pharmacy services play a strategic role in ensuring therapeutic success, patient safety, and building public trust in the quality of healthcare services. Optimal drug availability and patient satisfaction are important factors assumed to influence the loyalty of pharmacy service users, especially in regional hospitals facing logistical and distribution challenges. This study aimed to analyze the effect of drug availability on patient loyalty, the effect of patient satisfaction on patient loyalty, and the simultaneous effect of both variables among pharmacy service users at RSD dr. H. Soemarno Sosroadmodjo Tanjung Selor. This study employed a quantitative approach with an explanatory survey design. Data were collected through structured questionnaires distributed to 100 patient respondents who used pharmacy services and were selected using purposive sampling. The data were analyzed using multiple linear regression. The results showed that drug availability had a positive and significant effect on patient loyalty. Patient satisfaction also has a positive and significant effect on patient loyalty. Simultaneously, both variables significantly affected patient loyalty, with a coefficient of determination of 57.4%. This means that 57.4% of patient loyalty could be explained by drug availability and patient satisfaction, while the remaining proportion was influenced by other factors outside the research model. Patient satisfaction was proven to be the most dominant factor in improving loyalty. These findings confirm that improving patient loyalty depends not only on drug availability but also on the quality-of-service experiences perceived by patients. Therefore, hospitals need to strengthen drug inventory management and continuously improve the quality of pharmacy services to create patient satisfaction and loyalty. Future studies are recommended to expand research locations to various hospitals and apply mixed methods approaches to obtain more comprehensive insights.

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