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Brilliant International Journal of Management and Tourism
Published by Pusat Riset dan Inovasi Nasional
ISSN : 2810076X     EISSN : 28278380     DOI : https://doi.org/10.55606/bijmt.v4i2
Core Subject : Economy,
Economics, Econometrics & Finance
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 160 Documents
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THE EFFECT OF CREDIT RISK MANAGEMENT, MARKET RISK, LIQUIDITY RISK ON THE FINANCIAL PERFORMANCE OF STATE-OWNED BUSINESS ENTITIES Sunaryo, Deni
Brilliant International Journal Of Management And Tourism Vol. 2 No. 2 (2022): 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.v2i2.435

Abstract

This study aims to determine the effect of credit risk management, market risk and liquidity risk on the financial performance of banks listed on the IDX. The population in this study are state-owned banking companies until 2021 with an observation period of 8 years (2014-2021). Thus the total population is 32 (4 banking x 8 years). The analytical methods used in this research are descriptive statistical analysis, multiple linear analysis, and hypothesis testing. The data processing process uses the SPSS version 20 program. Based on the results of the study, it can be concluded that there is a significant influence on credit risk and banking financial performance, there is a significant influence on market risk and banking financial performance, there is a significant influence on liquidity risk and banking financial performance., there is a significant influence between credit risk, market risk, liquidity risk and banking financial performance. Future researchers are expected to conduct further research on the variables of NPL, NIM, and LDR on banking financial performance in a focused manner by increasing the number of samples and extending the research period. So as to be able to provide an overview of the condition of the financial performance of the banking sector more broadly. Further research is expected to expand the object of research, namely not only state-owned banks, but all banks in Indonesia so that research results are better because of the higher element of data representation compared to taking fewer samples.
Work Motivation as a Mediation of Compensation and Work Environment on Employee Performance Bambang Guritno; Henry Yuliamir; Enik Rahayu; Hendrajaya, Hendrajaya
Brilliant International Journal Of Management And Tourism Vol. 2 No. 2 (2022): 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.v2i2.436

Abstract

There are still employee complaints that the compensation is not consistent with the concept of justice, the existing facilities at the research site are insufficient to perform community service duties, the facilities that require quantity and quality improvements. This study aims to prove the effect of compensation, facilities, and work environment on the job satisfaction of environmental employees in Kendal Regency. This research is included in quantitative research using SPSS 16 and research design using associative approach. The associative approach was carried out with the aim of finding the effect of compensation and work environment on performance mediated by work motivation. The time of the research was from January 2020 to April 2020. The population in this study were all district employees, totaling 89 (eighty nine) individuals. The sampling method in this study uses saturated sampling, where due to the limited number of populations, it is possible for the population to be sampled. The sample in this study in this study were district employees totaling 88 (eighty eight) people (minus the researcher). The results show that There are effects of compensation and work environment on work motivation, employees in Semarang Regency. There are effects of compensation and work environment, work motivation on the Performance of Environmental Employees in sub-districts of Semarang Regency. There is an effect of the work environment on work motivation and does not have an impact on the performance of environmental employees in sub-districts of Semarang Regency.
Hotel Employee Performance Review: The Effect of Job Satisfaction, Competence and Motivation Susmono Widagdo; Mariatul Qibtiyah; Eni Rahayu; Henry Yuliamir; Dyah Palupiningtyas
Brilliant International Journal Of Management And Tourism Vol. 2 No. 2 (2022): 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.v2i2.437

Abstract

Companies must always foster employee motivation through the fulfillment of the basic physiological needs of employees, security, social needs, esteem and opportunities for self-actualization. This study aims to prove the effects of competence and motivation on job satisfaction and their impact on employee performance at Sahid Jaya Solo Hotel. This research is included in quantitative research using SPSS 16 and research design using associative approach. The associative approach was carried out with the aim of finding the effect of compensation and work environment on performance mediated by work motivation. . Collecting data using research instruments, data analysis is quantitative or statistical, with the aim of testing the established hypothesis. The place of this research is Sahid Jaya Hotel Solo, Jalan Gajah Mada No.82, Ketelan, Banjarsari, Surakarta City, Central Java 57132. This research was conducted for 6 months starting from May 2017 and is estimated to be completed in October 2017. The population that the author uses as the object of this research is the employees at Hotel Sahid Jaya Solo. The number of employees at Hotel Sahid Jaya Solo is 114 employees. The results show that there are positive significant effects of competence and motivation on job satisfaction and their impact on employee performance at Sahid Jaya Solo Hotel.
Reviewing Employee Work Objectives From Compensation, Facilities and Work Environment, The Affect. Hendrajaya, Hendrajaya; Syamsul Hadi; Henry Yuliamir; Dyah Palupiningtyas; Samtono, Samtono
Brilliant International Journal Of Management And Tourism Vol. 2 No. 2 (2022): 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.v2i2.438

Abstract

There are still employee complaints that the compensation is not consistent with the concept of justice, the existing facilities at the research site are insufficient to perform community service duties, the facilities that require quantity and quality improvements. This study aims to prove the effect of compensation, facilities, and work environment on the job satisfaction of environmental employees in Kendal Regency. This study design is a descriptive study employed by quantitative analysis using SPSS version 17.0 for the Windows application. This study investigates the relationships between three independent effects — compensation (X1), facilities (X2), and work environment (X3) — and one dependent variable — job satisfaction (Y) with Approximately 114 Kendal Regency Environmental employees asministrated by the questionnaire to the respondents. The results show that there is a positive and significant effect of compensation, facilities, and work environment on the job satisfaction of Kendal Regency Environmental employees. The work environment is the variable that most dominantly influences the increase in job satisfaction of Kendal Regency Environmental employees because it has the highest beta value.
ECONOMIC VALUE ADDED (EVA) AND LEVERAGE ANALYSIS TO MEASURE THE FINANCIAL PERFORMANCE OF CIGARETTE COMPANIES Priantono, Seger; Khoirun, Nisa
Brilliant International Journal Of Management And Tourism Vol. 2 No. 3 (2022): 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.v2i3.477

Abstract

Financial statements are reports that can be used as a reference tool in making financial decisions and assessing performance in a company. This study is aimed at analyzing the assessment of the financial performance of cigarette companies using Economic value added (EVA) and leverage ratios. This type of research is descriptive quantitative, with variables consisting of EVA, DAR, and DER. Data is sourced from secondary data by the method of collection using documentation. The sample of this study is the financial statements of three cigarette companies for 2013 – 2017. The data analysis method used is descriptive with EVA, DAR, and DER ratios. The results showed that the assessment of financial performance in the form of EVA all cigarette companies had good performance (positive EVA value), PT. Gudang Garam Tbk has a better performance than others, because the value of EVA every year tends to increase, DAR for PT. Wismilak Inti Makmur Tbk is in the good category, but the company's DAR ratio every year decreases to a ratio of 20%, the DER ratio of PT. Gudang Garam Tbk and PT. PT. Wismilak Inti Makmur Tbk with good criteria
Building Materials Management Information System using the Web-Based Perpetual Inventory System Febryantahanuji Febryantahanuji; Haryo Kusumo
Brilliant International Journal Of Management And Tourism Vol. 2 No. 1 (2022): 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.v2i1.496

Abstract

Company that is engaged in construction contractors, has a project warehouse that is located moving around following the project being worked on. The problem faced is that the recording of material inventory is still done manually using a stock control card, then after that it is recorded it is entered into Microsoft Excel, it causes a long recording of material data stock because it has to open the parts one by one first for report generation. The research objective is to produce a system that can speed up the process of recording stock of building materials in the construction project warehouse, and can produce various material inventory reports that can control the availability of material inventory in the project warehouse. The method used is the Perpetual Inventory System, namely material management is carried out by controlling the stock of material inventory directly per periodic and continuously updating the stock every time material enters or exits. With this system, it will help the administration, foremen and project leaders to speed up various reports on stock control of material supplies that are fast, accurate and thorough and can improve the performance of officers in presenting reports.
Talent Management Challenges in the Pandemic Covid-19 era Hendry Kurniawan; Andy Afrizal; Seprini
Brilliant International Journal Of Management And Tourism Vol. 2 No. 2 (2022): 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.v2i2.507

Abstract

The most significant company assets are Human Resources (HR). Talent management is very important to attract and maintain competent employees. The purpose of this study is to see the challenges of talent management in the Pandemic Covid-19 era. Qualitative methods in the form of literature reviews are used in this study. Literature research was conducted by examining in six publications on talent management in the Pandemic Covid-19 era published in national and international journals between 2017 and 2021. The greatest difficulty for human management during Pandemic, according to the results of the analysis, was that organizations and businesses in the whole world are currently facing a very volatile situation. The organization must respond and adapt to changes, and manage their workforce, in the context of global change brought by the plague. Therefore, the organization must constantly try to be proactive to deal with reality that is always changing and unpredictable.
How The Image of The Company and The Value of The Customer Affect Satisfaction Octafian, Ray; Mochamad Miswanto Gunawan; Krisnawati Setyaningrum Nugraheni; Septiana Raihan Saputri
Brilliant International Journal Of Management And Tourism Vol. 2 No. 2 (2022): 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.v2i2.551

Abstract

A primary goal of this study is to investigate and dissect the connection between a company's public image and its ability to retain satisfied clients. The second objective is to investigate the connection between customer value and contentment. Third, to dissect what factors have the most impact on happiness and why. The description of each variable answer in this study is Corporate Image (X1), Customer Value (X2) and Customer Satisfaction (Y1) can be done by means of descriptive analysis In accordance with the results of the discussion there are several things that can be concluded in accordance with the objectives of this study there is a positive influence of corporate image variable on customer satisfaction, the better the corporate image that is formed with the existing suitability it will form customer satisfaction. There is a positive influence of the customer value variable on customer satisfaction, the more customers benefit from the programs offered, the more customer satisfaction increases. The customer value variable is the variable that has the biggest influence on customer satisfaction, so it needs special attention for management to improve customer satisfaction.
The Effect of Plan Maintenance System and Crew Readiness on the Smooth Operation of MV. Asike Global at PT. Pelayaran Korindo Jakarta Ambar Muslim; Hanik, Kumila; Astriawati, Ningrum
Brilliant International Journal Of Management And Tourism Vol. 2 No. 3 (2022): 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.v2i3.573

Abstract

In ensuring the safety of shipping as a support for the smooth running of ship traffic at sea, it is necessary to have a crew member who is skilled, capable, and skilled. The purpose of this study is to determine the effect of the plan maintenance system and the readiness of the crew on the smooth operation of the MV. Asike Global at PT. Korindo Cruise Jakarta. The method used in this study was descriptive quantitative, where the sample used was 30 people. Sampling technique with saturated sampling. The type of data used is primary and secondary data, where primary data is obtained from questionnaires while secondary from literature and books. Data analysis techniques use Likert scale weighting, regression analysis, correlation coefficient analysis, determinant coefficient analysis, and hypothesis testing both simple and multiple. Based on the analysis and discussion, it shows that there is a positive and significant influence of the plan maintenance system on the smooth running of operations, there is a positive and significant influence of the readiness of the crew on the smooth operation, there is a positive and significant influence of the plan maintenance system and the readiness of the crew on the smooth operation of the MV. Asike Global at PT. Korindo Cruise Jakarta.
“Causality Of Fraud Detection Of Financial Statements By Auditors In Public Accounting Firm With Audit Quality As A Intervening Variable” Hamilah Hamilah; Amrizal Sutan Kayo; Fajri Nuryono; Henni Handari
Brilliant International Journal Of Management And Tourism Vol. 2 No. 3 (2022): 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.v2i3.612

Abstract

This research intends to test and analyze the effect of competence, independence and professionalism through audit quality on fraud detection by the Auditor at the Public Accounting Firm in DKI Jakarta in 2022. The sampling technique is through purposive sampling with multistage random sampling of 81 Auditors with 10 (ten) ) KAPA, which is then processed with Smart-PLS. Previous studies only used a purposive random sampling technique on KAP at random. The results of the tests in this study indicate that competence, independence and professionalism have a positive and significant effect on audit quality. Audit quality has a positive and significant effect on fraud detection. Furthermore, competence, independence and professionalism have a positive and significant impact on fraud detection. The path analysis test also shows that competence, independence and professionalism have a positive and significant effect on fraud detection through audit quality. These three variables show a positive and significant influence on fraud detection through audit quality, so the three minimum attitudes must be applied by the auditor to create a capable audit quality and be able to detect forms of fraud in financial statements.

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