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 194 Documents
The Influence of State Capital Participation and Capital Structure on Company Profitability with Company Size as a Moderating Variable : (Study on State-Owned Enterprises Assigned to Infrastructure Projects for the Period 2019-2023) Asih Pramulia; Endri Endri
Brilliant International Journal Of Management And Tourism Vol. 6 No. 1 (2026): 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.v6i1.6819

Abstract

This research is motivated by the large allocation of State Capital Participation (PMN) to State-Owned Enterprises (SOEs) for infrastructure projects, which has not been fully accompanied by increased company profitability. Fluctuating financial performance, high debt burdens, and issues of inefficient state fund management necessitate an empirical study of the effect of PMN and capital structure on profitability, considering company size as a moderating variable. This study aims to analyze the influence of State Capital Participation (PMN) and Capital Structue on the Profitability of State-Owned Enterprises (SOEs) assigned to infrastructure projects, with Company Size as a moderating variable. The research was conducted on SOEs during the 2019–2023 period using a quantitative approach with panel data regression analysis. The data analysis employed the EViews 10.0 application using multiple regression and moderation tests to examine the role of company size in moderating the relationship between independent variables and company profitability. The results indicate that State Capital Participation positively influences profitability, while Capital Structure (measured by the Debt to Equity Ratio) has a significant negative impact. Additionally, Company Size acts as a moderating variable that strengthens the relationship between PMN and profitability but does not significantly moderate the effect of Capital Structure on profitability. This research is expected to provide insights for the government and SOE management in optimizing capital allocation and managing capital structure to enhance company profitability.
The Influence of Performance, Competence and Education Level on Promotion at the Central Statistics Agency of Lima Puluh Kota Regency Harrya Alfha; Jerry Heikal
Brilliant International Journal Of Management And Tourism Vol. 6 No. 1 (2026): 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.v6i1.6884

Abstract

This study examines the influence of performance, competence, and educational level on employee promotion at the Central Bureau of Statistics (BPS) of Limapuluh Kota Regency. The research is motivated by the suboptimal implementation of promotion systems despite the availability of qualified employees, indicating the need to evaluate key determinants of promotion decisions. The study applies Structural Equation Modeling–Partial Least Squares (SEM-PLS) using SmartPLS software. The population and sample consist of all 32 employees of BPS Limapuluh Kota. The independent variables include performance (11 indicators), competence (9 indicators), and educational level (3 indicators), while the dependent variable is employee promotion. The validity and reliability tests were conducted using the PLS Algorithm. The results indicate that only 8 out of 23 indicators met the outer loading threshold of ≥ 0.70, particularly those related to collaboration, understanding of vision and mission, regulations, SOPs, and technological mastery. All constructs were found to be reliable, as indicated by Composite Reliability and Cronbach’s Alpha values exceeding 0.70. Hypothesis testing using bootstrapping shows that only one variable has a significant positive effect on employee promotion. The findings highlight that collaboration, core competencies, technological skills, and training participation are crucial factors influencing promotion decisions. Therefore, strengthening training programs and teamwork is recommended to enhance employee promotion opportunities.
Optimizing the Traditional Melinjo Chip Production Process: A Case Study in Bulakwaru Village Agus Susilo
Brilliant International Journal Of Management And Tourism Vol. 6 No. 2 (2026): 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.v6i2.6842

Abstract

The production of traditional melinjo chips in Bulakwaru Village, Tegal Regency, represents an important component of local wisdom–based economic activities and contributes to the livelihood of many small entrepreneurs in the area. However, despite its promising market potential, the production process still encounters several challenges that limit business growth and efficiency. These obstacles include dependence on weather conditions during the drying process, limited and traditional production equipment, fluctuations in the availability of melinjo raw materials, restricted access to business capital, and limited marketing strategies. This study aims to identify these key challenges and propose practical solutions to enhance the efficiency and sustainability of melinjo chip enterprises. The research uses a qualitative descriptive method, collecting data through observation, interviews, and documentation involving melinjo chip entrepreneurs in Bulakwaru Village. The findings suggest several potential strategies, including diversifying drying techniques, modernizing production equipment, establishing partnerships with melinjo farmers, improving human resource skills through training, strengthening business institutions, encouraging collaboration with government agencies, and utilizing digital marketing. These efforts are expected to increase competitiveness and improve the long-term welfare of local melinjo chip entrepreneurs.
Forest and Land Fire Prevention Governance in Central Kalimantan: The Role of Government and Community Alicia Dhela Setiani; Viona Okvelin Winey; Anita Apriyani; Witna Rudie S.M
Brilliant International Journal Of Management And Tourism Vol. 6 No. 2 (2026): 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.v6i2.6871

Abstract

Forest and land fires continue to be one of the most chronic environmental management problems in Central Kalimantan. This study will analyze how protection management is implemented, as well as how the roles of the government and community interact in preventing and managing forest and land fires. This study uses a qualitative approach with a literature review method. Several data researched by the authors show that forest fire management is shifting towards a collaborative approach involving various parties. However, implementation continues to face problems of institutional coordination, inconsistent local capacity, and low sustainability of community participation programs. Community-based prevention projects are effective in reducing fire risk, but require better institutional support and sustained government commitment. This study suggests that efficient fire protection governance depends on adaptive collaboration between government agencies and local communities, facilitated by clear coordination mechanisms and long-term environmental governance initiatives.
Compilation of the State Financial Management System of the Ali Bin Abi Thalib Period and its Implications for Justice-Based Budget Reform in 2026 Nihro Afandi; Naila Septiana Camelia
Brilliant International Journal Of Management And Tourism Vol. 6 No. 2 (2026): 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.v6i2.6887

Abstract

This study explores in depth the compilation of the state financial management system during the reign of Caliph Ali bin Abi Talib (656–661 AD) and its relevance to the dynamics of justice-based budget reform in 2026. Amid global economic uncertainty and increasing demands for fiscal transparency, the management model of the Baitul Maal of the Ali era offered an important paradigm regarding the equitable distribution of wealth and strict bureaucratic oversight. The research method used is qualitative descriptive with a historical-analytical approach. The results of the study show that Ali's policies in removing elite privileges, conducting periodic audits of local officials, and the principle of "spending the budget" for the people are crucial instruments for the reform of the modern financial bureaucracy. The conclusion of the study confirms that the integration of Ali bin Abi Talib's ethics into the state financial management system by 2026 can minimize social disparities and strengthen public trust in state institutions.
The Role of the Audit Board of Indonesia (BPK) in Enhancing Transparency of Regional Financial Management: Evidence from Medan City Government in 2024
Brilliant International Journal Of Management And Tourism Vol. 6 No. 1 (2026): 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.v6i1.6901

Abstract

Research This aim For analyze role BPK 's strategic push transparency And accountability finance Medan City Government through method qualitative descriptive based studies Literature Review Report Number 131.B/S/XVIII.MDN/05/2024. The results of the study indicate that the Audit Board of Indonesia (BPK) acts as an instrument of radical transparency by uncovering information asymmetry in public funds. Despite achieving an unqualified opinion (WTP), an overpayment of Rp4.44 billion in official travel expenses and a shortfall in regional taxes of Rp5.01 billion were found, indicating weaknesses in internal control. The effectiveness of the BPK is strengthened by binding recommendations in accordance with Law Number 15 of 2004 with a 60-day follow-up deadline. The study concludes that the BPK's independent oversight is a key catalyst for improving regional financial structures for the public interest.
Human Capital Architecture and Its Role in Sustaining Strategic Innovation Taat Kuspriyono
Brilliant International Journal Of Management And Tourism Vol. 6 No. 2 (2026): 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.v6i2.6934

Abstract

This paper examines the role of human capital architecture in sustaining strategic innovation in increasingly dynamic and uncertain environments. It addresses the problem that many organizations struggle to translate human capital investments into consistent innovation outcomes due to misalignment, resistance to change, and resource constraints. The objective is to synthesize recent literature (2020–2026) to clarify how elements such as leadership, organizational culture—particularly psychological safety—and talent systems contribute to innovation capability and performance. Using a conceptual literature review approach based on Scopus- and Web of Science-indexed sources, the study integrates empirical and theoretical insights into a coherent framework. The findings indicate that human capital architecture drives innovation through leadership and culture as key mechanisms, while constraints such as limited resources and resistance moderate these relationships, and continuous evaluation systems enhance adaptability. The paper concludes that organizations that intentionally align human capital strategies with innovation priorities, supported by ongoing measurement and feedback, are better positioned to achieve sustained competitive advantage.
Analysis of the Influence of Capital Structure, Ownership Structure, and Good Corporate Governance on Financial Performance at CV. Lestari Jaya Purnama Jesita Almanna; Etty Harya Ningsi; Selvi Aristantya
Brilliant International Journal Of Management And Tourism Vol. 6 No. 1 (2026): 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.v6i1.6779

Abstract

This study aims to examine the effect of capital structure, ownership structure, and good corporate governance (GCG) on the financial performance of CV. Lestari Jaya Purnama. Financial performance is a crucial indicator of a company’s sustainability and reflects the effectiveness of managerial decision-making. This research employs a quantitative approach with an associative design to analyze the relationships among variables. Primary data were collected through structured questionnaires distributed to employees who are directly involved in financial and managerial activities within the company. The data were analyzed using multiple linear regression to determine both partial and simultaneous effects of the independent variables on financial performance.The findings reveal that capital structure has a positive and significant effect on financial performance, indicating that an optimal proportion of debt and equity can enhance company profitability and efficiency. Ownership structure shows a negative effect on financial performance, suggesting that certain ownership compositions may reduce managerial flexibility and decision-making effectiveness. Meanwhile, good corporate governance has a positive and significant effect on financial performance, demonstrating that transparency, accountability, responsibility, independence, and fairness contribute to better financial outcomes. Furthermore, the simultaneous test results indicate that capital structure, ownership structure, and GCG collectively have a positive and significant influence on financial performance. These findings imply that strengthening governance practices and optimizing capital decisions are essential strategies for improving the financial performance of CV. Lestari Jaya Purnama.
The Effect of Claim Expense Ratio and Net Premium Growth on Liquidity Ratio in General Insurance Companies Listed on the Indonesia Stock Exchange (2017–2024) Hanaya Michelle Herwinata; Salma Farah Faiza; Michael Kidastra Latayu; Aisyah Rizki Adinda; Valeria Lisa Savitri; Muhammad Fazli Rabbaani; Dewi Hanggraeni
Brilliant International Journal Of Management And Tourism Vol. 6 No. 2 (2026): 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.v6i2.6974

Abstract

This research intends to examine the impact of Claim Expense Ratio (CER) and Net Premium Growth (PGR) towards Liquidity Ratio (LIQ) of general insurance firms quoted at Indonesia Stock Exchange (IDX), incorporating Firm Size as a control variable. Using panel data from 5 general insurance companies with the largest market capitalization during 2017–2024 (40 observations), this study applies the Pooled Ordinary Least Squares (OLS) method. The F-test confirms the model is jointly significant (F = 3.461; p = 0.026), accompanied by an R² of 22.4%. Partially, only Firm Size proves to have a significant negative effect on the Liquidity Ratio (β = -0.054; p = 0.008), while CER (β = -0.068; p = 0.205) and PGR (β = -0.116; p = 0.332) are not statistically significant. The non-significance of CER and PGR is explained through the OJK regulatory framework that mandates the formation of technical reserves, rendering the effect of claims and premium growth on liquidity indirect. These findings contribute to the understanding that firm size characteristics are more dominant in determining liquidity levels than operational dynamics of claims and premiums in the Indonesian general insurance industry.
The Role of Social Media Analytics in Predicting Green Consumer Behavior: A Conceptual Framework Bilgah Bilgah; Andrianto, Usman; Rastryana, Ulta; Kiswati, Sri; Maryoso, Slamet
Brilliant International Journal Of Management And Tourism Vol. 6 No. 2 (2026): 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.v6i2.7011

Abstract

This study proposes a conceptual framework to examine the role of social media analytics in predicting green consumer behavior. As sustainability becomes increasingly important in consumer decision-making, social media has emerged as a powerful tool for influencing attitudes and behaviors. The framework suggests that social media engagement, measured through analytics such as likes, shares, comments, and sentiment, influences green attitudes, environmental awareness, and green purchase intentions, which ultimately affect consumer behavior. Additionally, the study highlights that generational differences, environmental concern, and trust in green claims moderate these relationships. The proposed model builds upon existing theories in consumer behavior and sustainability marketing, offering new insights into how digital engagement shapes green consumer choices. From a practical perspective, this framework provides guidance for marketers to leverage social media analytics in promoting sustainable consumption, especially by tailoring strategies to different generational segments. Future research should empirically test the framework, explore its applicability across diverse cultural contexts, and examine the role of emerging social media platforms in fostering sustainable consumer behavior.