cover
Contact Name
Ariawan
Contact Email
indexsasi@apji.org
Phone
+6282250497178
Journal Mail Official
noreplay@unisan.ac.id
Editorial Address
JL. Drs. Achmad Nadjamuddin No 10, Kota Gorontalo, Gorontalo 96115, Gorontalo, Provinsi Gorontalo, 96115
Location
Kota gorontalo,
Gorontalo
INDONESIA
Epsilon : Journal of Management (EJoM)
ISSN : 30266548     EISSN : 3026653X     DOI : -
Core Subject : Science,
Epsilon : Journal of Management (EJoM) adalah jurnal peer-review yang diterbitkan dua kali dalam setahun (April, dan Oktober) oleh Program Studi Manajemen Pascasarjana Universitas Ichsan Gorontalo. Epsilon: Journal of Management (EJoM) dimaksudkan sebagai jurnal untuk mempublikasikan artikel-artikel yang melaporkan hasil-hasil penelitian manajemen. Epsilon: Journal of Management (EJoM) mengundang naskah dalam berbagai topik termasuk, namun tidak terbatas pada, bidang fungsional Manajemen Pemasaran, Manajemen Keuangan, Manajemen Strategis, Manajemen Operasi, Manajemen Sumber Daya Manusia, Manajemen sector public, Manajemen Pendidikan, e-Business, Manajemen Pengetahuan, Sistem Pengendalian Manajemen, Sistem Informasi Manajemen, Bisnis Internasional, Ekonomi Bisnis, Etika Bisnis dan Berkelanjutan, dan Kewirausahaan. Artikel bisa ditulis dalam bahasa Inggris atau bahasa Indonesia.. Jurnal ini terbit 1 tahun 2 kali (April dan Oktober).
Articles 28 Documents
Pengaruh Lingkungan Kerja dan Motivasi Kerja Terhadap Kepuasan Kerja Karyawan PT Compotec International Bogor Martin Krisna Priyatno; Lingga Yuliana
Epsilon Journal of Management Vol. 3 No. 1 (2025): April : Epsilon : Journal of Management (EJoM)
Publisher : Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/epsilon.v3i1.129

Abstract

This study was conducted on employees of PT. Compotec International Bogor. This study aims to analyze and determine the influence of the work environment and work motivation on the job satisfaction of employees of PT. Compotec International Bogor. The research method used is a qualitative approach by collecting information through interviews with 2 people, who are employees of PT. Compotec International Bogor, and other information through articles that are in accordance with what is being studied, as well as from its official website. Based on the results of the study, it was found that the work environment and motivation affect job satisfaction. A comfortable and safe work environment, as well as coworkers who encourage each other will have an impact on work. If the work environment is uncomfortable or there is no motivation, it will affect work, work will be difficult.
Analisis Konsep Permintaan Konsumen dalam Perspektif Ekonomi Islam Terhadap Nilai Spiritual dalam Mempengaruhi Permintaan Konsumen Nurma Maha Rani; Muhammad Givar Pamungkas; Salwa Ariza Irawan
Epsilon Journal of Management Vol. 3 No. 1 (2025): April : Epsilon : Journal of Management (EJoM)
Publisher : Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/epsilon.v3i1.130

Abstract

This study aims to analyze the concept of consumer demand in the perspective of Islamic economics with a focus on the influence of spiritual values ​​on the consumption behavior of Muslims. The academic problem underlying this study is the gap between the values ​​of Islamic teachings that emphasize simplicity, blessings, and spiritual responsibility, with the social reality of Muslims who often exhibit consumptive behavior and follow the flow of modern capitalism. This study uses a qualitative approach with library research methods, reviewing various literature related to the concept of consumption in Islamic economics, maqashid al-syari'ah, and spiritual values ​​such as halal, thayyib, qana'ah, wara', and zuhud. The results of the analysis show that spiritual values ​​have a significant role in shaping consumer demand that is not only oriented towards material satisfaction, but also towards blessings and social responsibility. Demand in Islamic economics is positioned as a moral and worship activity, not merely a rational economic decision. Consumption based on spiritual values ​​is also positively correlated with inner peace and mental health of consumers. Therefore, internalization of Islamic values ​​in consumption behavior is believed to be able to realize a fair, sustainable, and falah-oriented economic system (happiness in the world and the hereafter).
Indikator Kinerja Keuangan yang Memengaruhi Nilai Perusahaan pada Subsektor Konstruksi dan Bangunan Ajeng Septa Ningsih; Lihan Rini Puspo Wijaya; Endang Asliana
Epsilon Journal of Management Vol. 3 No. 2 (2025): Oktober : Epsilon : Journal of Management (EJoM)
Publisher : Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/epsilon.v3i2.140

Abstract

This research is an empirical study that aims to examine the influence of a number of financial indicators on company value in the construction and building subsectors listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The indicators analyzed include profitability, free cash flow (FCF), and leverage. This study uses a purposive sampling approach involving 9 issuers and produces 45 observation data. The analysis method used is multiple linear regression to test the relationship between independent variables and company value as measured by Price to Book Value (PBV). The results of the study show that the performance of Return on Assets (ROA) as well as the Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) ratios have a significant effect on increasing the company's value. In contrast, other indicators such as Net Profit Margin (NPM), Free Cash Flow (FCF), and Long-Term Debt to Equity Ratio (LTDtER) did not show a significant influence. These findings indicate that investors prioritize capital utilization efficiency and sound funding structures in assessing the value of a company, compared to free cash flow or net profit margins. This research provides important implications for company management and investors in formulating financial strategies that are oriented towards increasing the company's value in a sustainable manner.
Kepemimpinan Lintas Budaya di Era Dekolonisasi Manajemen: Menuju Standar Global yang Non-Barat (Fokus: Menciptakan Standar Kepemimpinan yang tidak hanya Berkiblat pada Teori Manajemen Amerika/Eropa) Miftahul Rizqi; Zam Akhsanu Zahro; Fatihul Muhaimin; Mochammad Isa Anshori
Epsilon Journal of Management Vol. 4 No. 1 (2026): April : Epsilon : Journal of Management (EJoM)
Publisher : Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/epsilon.v4i1.148

Abstract

The dominance of Western management paradigms in global leadership studies has created homogeneous standards that are less sensitive to non-Western cultural values, while the decolonization of management calls for more contextual, inclusive, and locally-informed approaches. This study aims to analyze the concept of cross-cultural leadership within the framework of management decolonization, identify critiques of Western leadership models, and formulate a conceptual framework for global leadership based on non-Western values. The approach employed is qualitative, drawing on literature review and thematic synthesis of academic publications, international reports, and policy documents relevant to leadership practices in Asia, Africa, and Latin America. The findings reveal that cross-cultural leadership emphasizes collectivism, social harmony, relationality, spirituality, and the integration of local values into decision-making, which significantly diverges from the individualistic and transformational models dominant in the West. These findings underscore the need to reconstruct global leadership standards to be more pluralistic, culturally sensitive, and adaptive to the diversity of multinational organizations. Conceptually, this article contributes an alternative framework for global leadership studies, providing a foundation for managerial practices that respect local cultural values, and offering implications for curriculum development in management education and organizational policies that support inclusivity and sustainability in cross-cultural environments. The abstract reflects the study’s contribution to expanding the literature on cross-cultural leadership through decolonial and indigenous leadership perspectives. Keywords: Cross-cultural leadership, Manajemen decolonization, Non-Western global standards, Indigenous leadership, Postcolonial management, Local cultural values
Analisis Laporan Keuangan Sebagai Penilaian Kinerja Keuangan PT.Telekomunikasi Indonesia TBK Fajar Muttaqin; Fatkhuri Fatkhuri
Epsilon Journal of Management Vol. 4 No. 1 (2026): April : Epsilon : Journal of Management (EJoM)
Publisher : Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/epsilon.v4i1.152

Abstract

PT Telkom Indonesia (Persero) Tbk (Telkom) is a company that is part of the state-owned enterprises (SOEs) and operates specifically in the field of information technology, communication, and digital telecommunications services in Indonesia. For that reason, financial statement analysis is needed as a source of information about the company's financial condition. Based on the financial reports of PT Telekomunikasi Tbk for the period from 2019 to 2023, there has been a fluctuating increase despite Indonesia being hit by the COVID-19 pandemic in 2020 to 2021. The type of research is quantitative descriptive research with data sourced from the financial reports of PT Telekomunikasi Tbk as of December 31 from 2019 to 2023. The first result, the assessment of the financial performance of PT Telekomunikasi Tbk based on liquidity ratio analysis using the current ratio, shows that the current ratio from 2019 to 2023 has experienced fluctuating conditions but remains in the very good category, above the industry's minimum standard of 200%. Secondly, the results of the solvency ratio analysis using the Debt to Asset ratio (DAR) indicate that the DAR value from 2019 to 2023 is in the very good category, with a value below the industry's maximum standard of 35%. Thirdly, the analysis of profitability ratios using the Return on Equity (ROE) ratio reveals that the ROE value from 2019 to 2023 has experienced fluctuating conditions but remains above the industry standard of 40%.
Analisis Peran Survei Lapangan dalam Verifikasi Mustahik sebagai Instrumen Akuntabilitas Pengelolaan Zakat pada BAZNAS Kabupaten Tegal Fajar Muttaqin; Nurul Wulandari Putri
Epsilon Journal of Management Vol. 4 No. 1 (2026): April : Epsilon : Journal of Management (EJoM)
Publisher : Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/epsilon.v4i1.153

Abstract

. This study aims to analyze the role of field surveys in the verification process of mustahik as an effort to enhance accountability in zakat management at BAZNAS Kabupaten Tegal. Zakat management in modern institutions requires accurate targeting to ensure that distribution aligns with Islamic principles and effectively addresses social welfare issues. This research employs a descriptive qualitative approach, utilizing observation, in-depth interviews, documentation, and literature study as data collection techniques. The findings reveal that field surveys serve as a primary instrument in validating administrative data by directly observing the socio-economic conditions of prospective beneficiaries. This process enables more accurate and objective decision-making in determining mustahik eligibility. Furthermore, field surveys contribute significantly to improving transparency, accountability, and the precision of zakat distribution. However, the implementation of field surveys faces several challenges, including limited human resources, time constraints, and the potential for subjective assessment. Despite these limitations, field surveys remain a crucial operational mechanism in ensuring accountable zakat management. This study highlights the importance of strengthening survey implementation through capacity building and the integration of information technology to improve efficiency and data accuracy.
Analisis Strategi Pengembangan Usaha pada Orlin Beauty Skincare Brebes dalam Meningkatkan Daya Saing di Industri Kecantikan Agus Susilo; Ary Kusmanto
Epsilon Journal of Management Vol. 4 No. 1 (2026): April : Epsilon : Journal of Management (EJoM)
Publisher : Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/epsilon.v4i1.154

Abstract

The beauty industry is one of the fastest-growing business sectors in Indonesia. This situation encourages businesses to develop appropriate business development strategies to remain competitive. This study aims to analyze the business development strategies implemented by Orlin Beauty Skincare Brebes to increase competitiveness in the beauty industry. The study employed qualitative methods, with data collection techniques including observation, interviews, documentation, and literature review. Data analysis employed a SWOT approach to identify the company's strengths, weaknesses, opportunities, and threats. The results indicate that the strategies implemented include product development, improving service quality, and utilizing digital marketing. The company's primary strengths lie in personalized service and customer loyalty, while its weaknesses are limited capital and market reach. Opportunities stem from increasing public awareness of skincare, while threats stem from intense industry competition. Service differentiation strategies and strengthening digital marketing are key strategies for increasing the company's competitiveness in both local and regional consumer markets.
Pengaruh Brand Image dan Electronic Word of Mouth terhadap Repurchase Decision dengan Customer Satisfaction sebagai Variabel Intervening pada Ashbab Coffee Khadarianti Khadarianti; Nurman Nurman; Muhammad Ilham Wardhana Haeruddin; Muhammad Ichwan Musa; Nurul Fadilah Aswar
Epsilon Journal of Management Vol. 4 No. 1 (2026): April : Epsilon : Journal of Management (EJoM)
Publisher : Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/epsilon.v4i1.158

Abstract

The rapid development of coffee shop businesses in Indonesia has intensified competition among business actors, requiring companies to implement effective marketing strategies to maintain customer loyalty and encourage repeat purchases. In this context, brand image and Electronic Word of Mouth (E-WOM) are considered important factors that influence consumer perceptions and purchasing behavior. A positive brand image can create favorable impressions in the minds of consumers, while Electronic Word of Mouth through digital platforms allows customers to share experiences and opinions about products or services with a wider audience. This study aims to analyze the effect of brand image and Electronic Word of Mouth on Repurchase Decision with Customer Satisfaction as an Intervening variable. The research was conducted on consumers of Ashbab Coffee who had previously purchased its products. This study uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to respondents who met the research criteria. The collected data were then analyzed using statistical analysis techniques to determine the relationship between the variables studied. The results of the study indicate that brand image and Electronic Word of Mouth have a positive and significant influence on Customer Satisfaction and Repurchase Decision. In addition, Customer Satisfaction also acts as a mediating variable that strengthens the relationship between brand image, Electronic Word of Mouth, and Repurchase Decision. These findings suggest that maintaining a positive brand image and encouraging positive Electronic Word of Mouth can increase Customer Satisfaction and encourage consumers to make repeat purchases.

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