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Muhammad Yusuf
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Journal of Management
Published by Yayasan Pendidikan Belajar Berdikari
ISSN : -     EISSN : 30263239     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Management (JOM) is committed to publishing scholarly empirical and theoretical research articles, that have a high impact on the management field as a whole. The Journal published by Yayasan Pendidikan Belajar Berdikari. The journal encourages new ideas or new perspectives on existing research. The journal covers such areas as: business strategy and policy, organizational behavior, human resource management, leadership, organizational theory, and Entrepreneurship
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
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Search results for , issue "Vol. 5 No. 1 (2026): January - June" : 7 Documents clear
Analysis of VinFast’s Strategy to Enter the Indonesian Market through the Creation of a Business Ecosystem and Value Chain Margareth Yosevine, Anne
Journal of Management Vol. 5 No. 1 (2026): January - June
Publisher : Yayasan Pendidikan Belajar Berdikari

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Abstract

The development of the electric vehicle (EV) industry in Indonesia has shown a significant upward trend in line with the government’s commitment to energy transition and carbon emission reduction. VinFast, an electric vehicle manufacturer from Vietnam, views Indonesia as a strategic market in Southeast Asia as well as a foundation for long-term electric vehicle ecosystem development. This study aims to analyze VinFast’s strategy in penetrating the Indonesian market through the creation of a business ecosystem and the strengthening of its value chain. This research adopts a qualitative descriptive approach using the Global Marketing Strategy (GMS), Segmenting–Targeting–Positioning (STP), and Porter’s Value Chain frameworks. Primary data were obtained through in-depth interviews with managerial-level informants at PT VinFast Trading Indonesia (VFID), while secondary data were collected from documentation and relevant literature. The findings indicate that VinFast implements a hybrid strategy by combining global standardization of core EV technology with local adaptation in pricing, distribution, after-sales services, and ecosystem collaboration to build trust and accelerate EV adoption in Indonesia.
The Mediation Role of Competency in the Influence of Work Environment on Employee Performance Rahayu, Muji; Kesuma Widhiarti, Chandra; Jaelani, Evan; Soswati Ritonga, Duma
Journal of Management Vol. 5 No. 1 (2026): January - June
Publisher : Yayasan Pendidikan Belajar Berdikari

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Abstract

This study aims to analyze the role of competence as a mediator variable in the relationship between the work environment and employee performance. The study population included all employees of the Sumedang Regency Civil Service and Human Resources Development Agency (BKSDM). The sampling technique used saturated sampling, so that all 53 respondents were used as research samples. Data collection was carried out by distributing questionnaires to predetermined respondents. The collected data were then analyzed using a mediation analysis method with the Hayes Macro Process approach. The results of the hypothesis testing indicate that the work environment and competence have a positive and significant effect on employee performance, both partially and simultaneously. In addition, the analysis results show that the indirect effect of the work environment on performance through competence is significant and has a larger coefficient than the direct effect. These findings prove that competence plays a significant role as a mediator, so that a conducive work environment can optimally improve employee performance.
Transformation of Tourism Marketing Communication Strategies through a Hybrid Approach (Online-Offline): A Case Study of The Lodge Maribaya Wibowo, Indrajati
Journal of Management Vol. 5 No. 1 (2026): January - June
Publisher : Yayasan Pendidikan Belajar Berdikari

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Abstract

This study aims to comprehensively dissect the dynamics of marketing communication strategies implemented by The Lodge Maribaya in maintaining visitor volume amidst the transition of the post-pandemic era and the massive digital disruption. The central focus of this inquiry highlights how the integration of digital marketing channels is juxtaposed with conventional approaches, specifically personal selling, particularly in targeting the corporate market segment characterized by complex decision-making processes. Adopting an interpretivist paradigm with a descriptive qualitative approach, data validity was rigorously tested using triangulation of sources and techniques, encompassing in-depth interviews with marketing policymakers, participant observation in the field, and digital footprint analysis. The analytical results indicate that The Lodge Maribaya implements an Ambidextrous Marketing strategy. In the retail segment (B2C), marketing maneuvers rely on User Generated Content (UGC) and social media virality to manufacture a Fear of Missing Out (FOMO). Conversely, for the corporate segment (B2B), the personal touch through sales visits and intensive follow-up mechanisms proves irreplaceable in mitigating client perception risks. The synergy of these two approaches is empirically capable of boosting Brand Awareness while simultaneously converting prospects into sales (Sales Conversion). These findings proffer theoretical and practical implications that digitalization does not necessarily annul the role of human interaction, especially within the hospitality industry.
Influence Capability Dynamic Capabilities and Strategic Agility to Superiority Competing in the Manufacturing Industry Agung Dharmajaya, Muhammad
Journal of Management Vol. 5 No. 1 (2026): January - June
Publisher : Yayasan Pendidikan Belajar Berdikari

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Abstract

The manufacturing industries were met with an environment constantly changing and dynamic, characterized by disruptive advances in technology, customer preferences that shifted physically and an international competitive field marked by rigorous standards. From these aspects of reality, have established the fact that it is necessary not only for a firm but also the whole society to upgrade themselves and their competitive edge. The aim of this research is to provide a detailed analysis of how dynamic capabilities and strategic flexibility affect manufacturing enterprises move forward from a superior position. Both these themes will be examined in the work one by one and also together. The methodology adopted in this research was quantitative and involved the use of questionnaires to collect relevant data. The data for this study was gathered carefully by means of a questionnaire survey of people meeting certain requirements set for our purpose. The data was analyzed using multiple linear regression techniques to test each variable's influence in turn alone and together as well. The results of study showed that dynamic capabilities have a positive and significant effect on competitive superiority. What this shows is that a company in identifying opportunities, making use of those opportunities and transforming its own resources, the degree to which it is doing this will determine the quality of its competitive strength. Strategic agility was also found to have a statistically significant positive impact on competitive superiority. This means that the company's ability to make rapid adjustments of movement or attitude in order to meet changes in the market strengthens its competitive position. When taken together, both dynamic capabilities and strategic agility have a significant impact on competitive superiority. In conclusion, the integration of organizational capacityfor enhancement and strategic flexibility will be a decisive factor in maintaining the leading position over time. This study has profound practical implications, pointing out the need for manufacturing enterprises to strengthen their adaptive and responsive strategies in order to find a suitable way out of the increasingly complex, ever changing competitive environment in which they operate.
Accounting Practices and Financial Accountability in Tourism-Based Small and Medium Enterprises in Bali Napitupulu, Sotarduga; Mawarnie Puspitasari, Devy
Journal of Management Vol. 5 No. 1 (2026): January - June
Publisher : Yayasan Pendidikan Belajar Berdikari

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Abstract

Tourism-based small and medium enterprises (SMEs) play an important role in supporting local economic development in Bali. However, many SMEs still face challenges in implementing proper accounting practices and maintaining financial accountability. This study aims to examine accounting practices and financial accountability in tourism-based SMEs in Bali. The research employs a qualitative approach using interviews, observations, and document analysis to understand how SME owners manage their financial records and financial reporting activities. The findings indicate that most tourism SMEs in Bali still rely on simple bookkeeping practices, primarily focusing on recording daily income and operational expenses. While these practices help business owners monitor financial activities, many SMEs have not yet implemented standardized accounting systems or prepared structured financial statements. Limited accounting knowledge, lack of financial literacy, and insufficient training are identified as major factors influencing the quality of financial reporting among SMEs.Despite these challenges, some tourism SMEs have begun adopting digital accounting tools and simplified financial reporting standards such as SAK EMKM to improve financial management and transparency. The study suggests that strengthening financial literacy, promoting accounting training programs, and encouraging the adoption of digital financial tools can improve financial accountability among tourism-based SMEs. Improving accounting practices will not only enhance business sustainability but also support the development of a more resilient tourism economy in Bali.
Is Activity-Based Management Still Relevant? A Systematic Literature Review of Its Survival in the Era of Digital Disruption Naghmantun Fadhilah; Jasmin Saidina; Nayla Syakirah Riyanti; Rifani Akbar Sulbahri
Journal of Management Vol. 5 No. 1 (2026): January - June
Publisher : Yayasan Pendidikan Belajar Berdikari

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Abstract

Relevance of Activity-Based Management (ABM) amid accelerating digital disruption remains contested. This study aims to map the development trends of ABM, analyze factors influencing its sustainability, and identify integration patterns with digital technologies through a Systematic Literature Review (SLR) approach guided by the PRISMA protocol. A total of 309 articles were identified from Scopus, Web of Science, Google Scholar, and Science Direct, with 10 articles ultimately meeting the inclusion criteria for analysis. Grounded in Contingency Theory, findings reveal that ABM has not declined in relevance but continues to evolve adaptively alongside digital transformation. Key factors sustaining ABM adoption include technological complexity, environmental sustainability demands, shifting managerial accountant competencies, and the effectiveness of digital accounting systems. Furthermore, integration of ABM with artificial intelligence, big data analytics, and cognitive time-driven costing has opened new dimensions in cost management. This study concludes that ABM remains a strategically relevant framework, provided organizations proactively integrate it with digital capabilities to maximize its managerial value. Practically, organizations adopting ABM are advised to invest in digital infrastructure particularly AI-driven cost systems and ERP platforms to enhance real-time activity tracking, improve cost accuracy, and support more responsive strategic decision-making. These practical implications suggest that ABM adoption should be accompanied by organizational readiness in terms of digital competency, system integration, and managerial commitment to continuous adaptation.
Digital Transformation in Human Resource Management: A Study of Organizations in Mataram City Muhamad Ahyat; Nizar Hamdi; Zaulkarnaen; Indah Ariffianti
Journal of Management Vol. 5 No. 1 (2026): January - June
Publisher : Yayasan Pendidikan Belajar Berdikari

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Abstract

This study aims to analyze the implementation of digital transformation in Human Resource Management (HRM) within organizations in Mataram City, Indonesia. The research employs a qualitative approach with a case study design to gain an in-depth understanding of how digital technologies are integrated into HR practices, as well as the benefits and challenges associated with their implementation. Data were collected through in-depth interviews, observations, and documentation studies involving HR managers, staff, and employees who are directly engaged in digital HRM processes.The findings indicate that digital transformation has significantly improved the efficiency, transparency, and effectiveness of HR functions, particularly in areas such as recruitment, performance management, and employee development. The use of digital systems such as HRIS, e-recruitment platforms, and e-learning tools has enabled organizations to streamline processes, support data-driven decision-making, and enhance employee competencies. However, the study also reveals several challenges, including limited digital literacy, resistance to change, infrastructure constraints, and data security concerns, which hinder the optimal implementation of digital HRM.The study concludes that while digital transformation in HRM has a positive impact on organizational performance, its success depends on the integration of technology, human resources, and organizational culture. Strong leadership commitment and continuous capacity building are essential to ensure sustainable digital transformation. This research contributes to the development of HRM literature by providing empirical insights from a local context and offers practical recommendations for organizations seeking to implement digital HR practices effectively.

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