cover
Contact Name
Teguh Wiyono
Contact Email
indexsasi@apji.org
Phone
+6285727710290
Journal Mail Official
indexsasi@apji.org
Editorial Address
Perum. Bumi Pucang Gading, Jl. Watu Nganten 1 No. 1-6 Desa Batursari Kec. Mranggen, Jawa Tengah
Location
Kota semarang,
Jawa tengah
INDONESIA
Brilliant International Journal of Management and Tourism
ISSN : 2810076X     EISSN : 28278380     DOI : https://doi.org/10.55606/bijmt.v4i2
Core Subject : Economy,
BIJMT : Brilliant International Journal Of Management And Tourism is published three times a year, in February, June and October by Lembaga Pengembangan Kinerja Dosen. This journal is SINTA 5 accredited (Decree of the Director General of Higher Education, Research and Technology Number 10/C/C3/DT.05.00/2025 dated March 21, 2025 concerning the Accreditation Rating of Scientific Journals for Period I of 2025) starting from Volume 2 Number 2 of 2022 to Volume 7 Number 1 of 2027. BIJMT aims to: Promote the latest research results on Management and/or Entrepreneurship. Only publish the results of Management research (such as Marketing Management, Financial Management, HR Management, Operations/Production Management, Business Management, etc.) and or Entrepreneurship as knowledge development. BIJMT welcomes papers with the above objectives and scope. The editor decides the paper to be published in BIJMT after being reviewed by an appointed reviewer (double blind review). Authors will be notified of reviewers comments and suggestions
Articles 176 Documents
Analysis of the Effect of Exchange Rate Profitability and Foreign Ownership on Transfer Pricing Ista Ayu Oktafiana; Naila Najihah
Brilliant International Journal Of Management And Tourism Vol. 5 No. 3 (2025): October: Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v5i3.6040

Abstract

This study aims to examine the effect of profitability, exchange rates, and foreign ownership on transfer pricing. The sampling method was purposive sampling and obtained 22 samples of companies that met the criteria. The data used were secondary data in the form of financial reports and annual reports of companies listed on the Indonesia Stock Exchange during the 2021-2023 period. The analytical method used in this study was multiple regression analysis. The results of this study indicate that (1) Profitability has a positive and significant effect on transfer pricing. This means that high profitability encourages companies to carry out transfer pricing by shifting profits. (2) Exchange rate has no effect on transfer pricing. This explains that the exchange rate is not one of the considerations for companies in carrying out transfer pricing. (3) Foreign ownership does not affect transfer pricing. High foreign ownership will tend to minimize the practice of transfer pricing to consider the risks that will be faced in the future, such as a decline in the company's value which will impact minority and majority shareholders.
Strategy For Empowering Tourist Village Communities Towards Sustainable Communities In Bongkasa Pertiwi, Badung Angel Pricilia Pinontoan; Dapar, Angel Melody Filleony Rut; Silitonga, Duma Theresia; Putra, I Nyoman Triana; Darsana, I Made; Putra, Dewa Putu Kiskenda Erwanda
Brilliant International Journal Of Management And Tourism Vol. 5 No. 3 (2025): October: Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v5i3.6048

Abstract

This study examines the development of community-based tourism villages as a foundation for sustainable development aligned with the Sustainable Development Goals (SDGs). Bongkasa Pertiwi Tourism Village in Badung Regency has significant tourism potential, but its community empowerment strategies are suboptimal. The objectives of this study include analyzing the implemented empowerment strategies, identifying supporting and inhibiting factors, and evaluating the strategies' contribution to the formation of a sustainable community. Using a qualitative approach, the study involved village communities, tourism managers, and the local government as key informants. Data were collected through in-depth interviews, participant observation, and documentation, then analyzed using data reduction, data presentation, and conclusion drawing techniques. The results indicate that empowerment strategies include capacity building training, strengthening village institutions, and developing local culture-based attractions. The main supporting factors are community solidarity, government support, and natural and cultural potential. Conversely, limited human resources (HR), access to funding, and suboptimal promotion are inhibiting factors. Nevertheless, the empowerment strategies in Bongkasa Pertiwi have positively contributed to sustainable community development, although further managerial and economic optimization remains crucial.
Determinants of Rice Consumption in South Sulawesi Using a Panel Data Approach Rahman, Abdul
Brilliant International Journal Of Management And Tourism Vol. 5 No. 3 (2025): October: Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v5i3.6065

Abstract

This study aims to analyze the factors that affect rice consumption in South Sulawesi Province using a panel data approach for 2018–2024. The dependent variables used are rice consumption (tons), while the independent variables include per capita income, household size, rice production, human development index (HDI), and percentage of poor population. The analysis was performed with a panel data regression model using R software, with a series of model specification tests including the Chow test, the Hausman test, and the Lagrange Multiplier (LM) test. The best model obtained is the Fixed Effect Model (FEM). Partially, the variables of household size and rice production had a significant negative effect on rice consumption, while HDI had a significant positive effect. The variables of per capita income and poverty level have a negative but not significant effect. These results indicate that rice consumption in South Sulawesi is more influenced by social aspects and quality of life than purely economic factors. These findings affirm the importance of food security policies that focus on improving human development, rice distribution efficiency, and strengthening social protection programs to maintain the stability of household food consumption.
Optimizing Target Costing Implementation for Cost Efficiency and Increasing Product Profits Sangkala, Masnawaty
Brilliant International Journal Of Management And Tourism Vol. 5 No. 3 (2025): October: Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v5i3.6074

Abstract

This research is a type of qualitative research using a case study approach. The data sources used in this research are primary and secondary data. Primary data consists of data obtained from field observations and informant interviews. Meanwhile, secondary data consists of data that has been obtained from the company which is then reprocessed by researchers. The data analysis and processing used in this research is to obtain research supporting data and then process it using the target costing method until finally conclusions can be drawn from the research process. The results of this research indicate that the application of the target costing method is effective for efficient production costs by obtaining a difference of Rp. 340,206,650 of the total production costs carried out before and after implementing the target costing method of Rp. 516,244,150 and Rp. 176, 037, 500. Then there was an increase in product profits by looking at the difference between income in 2020 and 2021 which had increased by 71.4% as well as implementing additional alternatives by making changes to the selling price combined with value engineering methods so that it is able to maximize profits in accordance with initial planning.
The Influence of Entrepreneurial Orientation and Digital Transformation on Business Performance with Innovation Capability as a Mediating Variable in Fashion SMEs in Jakarta Anetasya Angelica; Hendra Wiyanto
Brilliant International Journal Of Management And Tourism Vol. 5 No. 3 (2025): October: Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v5i3.6083

Abstract

Micro, Small, and Medium Enterprises (MSMEs) fashion is one of the creative sectors that is experiencing rapid development in Jakarta. However, increasingly fierce competition, changing market trends, and digitalization require MSMEs to have an entrepreneurial orientation and adaptability through digital transformation. This study aims to analyze the effect of Entrepreneurial Orientation (EO) and Digital Transformation (DT) on Business Performance (BP) with Innovation Capability (IC) as a mediation variable. The study used a quantitative approach through a survey of 212 fashion MSME actors in Jakarta and analyzed using PLS-SEM. The results showed that EO and DT significantly positive effect on BP and IC. IC also has a significant positive effect on BP. However, IC does not mediate the relationship of EO to BP, but mediates the relationship of DT to BP. This finding confirms the importance of developing innovation and digital transformation capabilities in improving the performance of fashion MSMEs in Jakarta.
The Role of User Generated Content in Shaping Brand Perception and Purchase Intention Santo Dewatmoko; Erika Nurmartiani
Brilliant International Journal Of Management And Tourism Vol. 5 No. 3 (2025): October: Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v5i3.6108

Abstract

User-Generated Content (UGC) has become a central element of digital brand ecosystems, shaping how consumers evaluate products, form attitudes, and make purchase decisions. Despite its importance, existing studies often focus on a single content modality such as text or images resulting in incomplete explanations of how UGC influences consumer perceptions. This research addresses that gap by examining the multimodal characteristics of UGC, the problems arising from fragmented analytical approaches, and the need for a comprehensive model capable of capturing the combined effects of emotional tone, visual vividness, and social engagement intensity. The study aims to explain how these multimodal UGC features shape brand perception and purchase intention, and to provide a more integrated understanding of digital consumer behavior. A quantitative, explanatory methodology was proposed, combining UGC scraping from multiple platforms, multimodal feature extraction, and consumer surveys analyzed using Structural Equation Modeling. The findings show that UGC valence, vividness, and engagement intensity significantly influence brand perception, with valence emerging as the strongest driver. Brand perception subsequently demonstrates a robust mediating effect on purchase intention, confirming the theoretical expectation that consumers’ internal evaluations translate UGC exposure into behavioral outcomes. Comparisons with state-of-the-art research indicate that the proposed multimodal approach provides stronger explanatory power than single-modality models, advancing the conceptual and methodological understanding of UGC effects. The study concludes that UGC exerts both direct and indirect influence on consumer decisions through affective and cognitive pathways, offering substantive implications for digital marketing strategies while also highlighting opportunities for extending multimodal analysis through cross-cultural or longitudinal research designs.
Examining the Influence of Marketing and Human Resources Strategies on Financial Stability in Retail Businesses Anak Agung Gede Wijaya; Marwan Effendi; Masruchan Masruchan
Brilliant International Journal Of Management And Tourism Vol. 5 No. 3 (2025): October: Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v5i3.6109

Abstract

This study investigates the joint influence of marketing strategy and human resource strategy on financial stability in retail businesses operating under increasingly volatile and technology driven market conditions. Retail firms face persistent challenges related to demand uncertainty, workforce dependency, and financial vulnerability, yet existing studies largely examine marketing and HR strategies as separate performance drivers. This research aims to address this gap by analyzing their direct and interactive effects on multidimensional financial stability. A quantitative explanatory design was employed using survey data from senior retail managers combined with audited financial reports. Structural equation modeling was applied to test causal relationships, while artificial intelligence based predictive modeling was used to enhance analytical robustness and capture non-linear patterns. The results show that both marketing strategy and human resource strategy have significant positive effects on financial stability. More importantly, their interaction effect is also statistically significant, indicating that strategic alignment between marketing and HR strengthens liquidity resilience, earnings consistency, and overall financial sustainability beyond their individual contributions. The AI model confirms these findings by identifying both strategies as the most influential predictors of financial stability, surpassing traditional firm characteristics. These findings demonstrate that financial stability in retail is not merely driven by accounting efficiency but fundamentally shaped by synchronized strategic capabilities. This study contributes to the literature by integrating marketing and HR strategies into a unified financial stability framework and extending retail finance research toward a multidimensional stability perspective. Managerially, the results emphasize the importance of coordinated investments in marketing capability and human capital development to achieve sustainable retail financial resilience.
Exploration of Domestic and Foreign Tourist Preferences toward Newa Concept-Based Tourism Activities in Bali I Gusti Made Sukaarnawa; Darsana, I Made; Paramitha, Made Widya
Brilliant International Journal Of Management And Tourism Vol. 5 No. 3 (2025): October: Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v5i3.6110

Abstract

Research purposes This study aims to identify tourist preferences for four types of tourism activities classified under the NEWA concept: Nature , Ecotourism , Wellness , and Adventure . It also reveals how tourists prioritize these activities during their visits, thus providing in-depth insights into what tourists are most interested in. The expected benefit is to assist tourism village managers, policy makers, and tourism industry players in designing and developing tourism products and services that are more in line with market preferences. The type of research is descriptive quantitative with a survey data collection method using a questionnaire instrument. Respondents numbered 200 people who were domestic and international tourists visiting tourist attractions in Bali, including Kuta Beach, Ubud, Tanah Lot, and Kintamani. The data analysis technique used was descriptive statistical analysis. The results found that the majority of tourists showed a strong interest in tourism villages, especially those based on the NEWA concept. This indicates a great potential for the development of tourism villages that prioritize elements of nature, sustainability, and health, which is in line with the global trend of tourism that is increasingly concerned with the environment and well-being. Nature -based activities ranked highest in terms of tourist interest, followed by Adventure, Wellness , and Eco- friendly NEWA activities . This reflects that tourists tend to be more interested in experiences that involve direct interaction with nature, whether through environmental exploration, adventure, or activities that support health and well-being in the outdoors
Generation Z Employee Engagement Measurement Model Using Gallup Q12 in the Hospitality Industry: A Study at Villa Seminyak, Bali I Wayan Eka Sudarmawan; Purnantara, I Made Hadi; Saputra, Kadek Wira Adi
Brilliant International Journal Of Management And Tourism Vol. 5 No. 3 (2025): October: Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v5i3.6111

Abstract

Employee engagement is a strategic factor for the hospitality industry because service quality is greatly influenced by employee commitment and involvement. This study aims to develop an employee engagement measurement model specifically for Generation Z employees at Villa Seminyak using the Gallup Q12 instrument. The research method uses a quantitative descriptive approach through the distribution of questionnaires to 34 Gen Z employees. The results show that the Basic Needs (Q1–Q2) and Teamwork (Q7–Q10) dimensions obtained the highest scores, while the Growth dimension (Q11–Q12) was the weakest aspect. These findings confirm that Gen Z requires role clarity, social support, and a collaborative work environment, but has high demands on career development and coaching. This study produces a Gen Z Employee Engagement model based on the Gallup Q12 combined with the psychological context and generational characteristics. This model can be used as a basis for developing HR strategies to improve employee engagement and hotel service quality
The Influence of Leadership and Emotional Intelligence on Employee Loyalty at PT Primanusa Sejati Yanthi Meitry Gunawan; Khorida AR; Audrey Syahrani
Brilliant International Journal Of Management And Tourism Vol. 5 No. 3 (2025): October: Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v5i3.6122

Abstract

This study examines the influence of leadership and emotional intelligence on employee loyalty in PT Primanusa Sejati, a distribution company that is facing improvement violation employee discipline that causes a decrease in sales levels. This study examines how leadership and emotional intelligence influence employee loyalty. A quantitative approach was used with a saturated sample of 39 employees. Primary data were collected through observation, interviews, and questionnaires, measured using a Likert scale, and processed using SPSS Version 22. The results indicate that all three variables significantly and positively influence employee loyalty. influence leadership and emotional intelligence on employee loyalty, with a combined explanatory power of 58.9%. This highlights the important role of leadership and emotional intelligence in supporting employee loyalty. This study contributes theoretically by providing stronger empirical evidence regarding the relationship between these variables in a corporate context, as well as serving as a practical reference for corporate management in developing human resource development strategies.