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Contact Name
Muhammad Yusuf
Contact Email
myusufunpar@gmail.com
Phone
+62881023524941
Journal Mail Official
myusufunpar@gmail.com
Editorial Address
KP Cigagak,003/015,Cipadung,Cibiru,Kota Bandung, Indonesia
Location
Kota bandung,
Jawa barat
INDONESIA
Journal of Management
ISSN : -     EISSN : 30263239     DOI : -
Core Subject : Economy,
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
Articles 214 Documents
Mobile Marketing and its Effect on Consumer Engagement in Emetging Markets Tirta Mulyadi; Fitriyah Astri; Ira Ningrum Resmawa
Journal of Management Vol. 5 No. 2 (2026): July-December
Publisher : Yayasan Pendidikan Belajar Berdikari

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Abstract

Mobile devices have become the primary gateway through which consumers in emerging markets access the internet, transact commercially, and interact with brands, a pattern driven by widespread smartphone affordability, expanding mobile network infrastructure, and the frequent absence of a preceding desktop-internet adoption phase. This article examines how mobile marketing, encompassing SMS and push notification campaigns, mobile applications, location-based marketing, mobile social media advertising, and mobile payment-integrated promotions, affects consumer engagement in emerging market contexts, and identifies the boundary conditions that differentiate emerging market dynamics from those observed in mature, high-income markets. Using a systematic narrative literature review method that synthesises academic and industry sources on mobile marketing, consumer engagement theory, and emerging market consumer behaviour, this study finds that mobile marketing exerts a generally positive effect on consumer engagement in emerging markets through mechanisms of perceived personalisation, interactivity, and convenience, consistent with the Technology Acceptance Model and the broader engagement marketing literature. However, this effect is substantially moderated by emerging-market-specific conditions, including infrastructural constraints such as intermittent connectivity and data cost sensitivity, a predominance of mobile-first rather than mobile-supplementary consumer journeys, high reliance on mobile money and QR-based payment rails, elevated privacy and trust concerns arising from lower regulatory maturity, and pronounced heterogeneity in digital literacy across urban and rural populations. The article further finds that engagement outcomes differ meaningfully by campaign format, with app-based loyalty mechanics and mobile-payment-integrated promotions generally outperforming undifferentiated SMS blasts, and with locally adapted, low-bandwidth creative formats outperforming content ported directly from developed-market campaigns. The article concludes with a conceptual framework linking mobile marketing instruments to engagement outcomes through the moderating role of infrastructural and socio-cultural context, and offers implications for marketers and platform designers operating in emerging economies.
The Role of the Village-Owned Enterprise (BUMDes) "Dewa Utama" in Improving the Economy of the Community in Watu Village, Marioriwawo District Darmawati Manda; Andi Tenry Sose
Journal of Management Vol. 5 No. 2 (2026): July-December
Publisher : Yayasan Pendidikan Belajar Berdikari

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Abstract

Village-Owned Enterprises (BUMDes) serve as strategic instruments for fostering village economic growth by optimizing local potential and professionally managing village assets. This study aims to analyze the role of BUMDes "Dewa Utama"—located in Watu Village, Marioriwawo District—in boosting the local economy, while also examining its capital structure, business units, and financial performance. A qualitative descriptive method with a case study approach was employed; data were gathered from the official BUMDes Dewa Utama profile document and supplemented by a literature review. The findings reveal that BUMDes Dewa Utama, established on July 7, 2016, manages two primary business units: a retail unit marketing MSME products and local processed foods, and the "Watu Utama" sewing unit, which provides tailoring, alteration, and school uniform manufacturing services. Regarding capital, the total village capital injection received by the BUMDes up to 2022 amounted to IDR 455,978,395; the current remaining capital stands at IDR 255,978,395, following an allocation of IDR 200,000,000 for the development of the retail unit. Financial data indicate business earnings of IDR 10,550,000 and assets totaling IDR 65,894,000 with no outstanding debt, although there are still accounts receivable amounting to IDR 63,170,000. The study concludes that BUMDes Dewa Utama has contributed to strengthening the village economy through business unit diversification; however, it requires improved accounts receivable management and market expansion to further optimize its contribution to the Village's Own-Source Revenue (Pendapatan Asli Desa).
Implementation of Digital-Based Accounting: The Impact of Accounting Information System Adoption on Financial Reporting Efficiency Angelina Yenny Ringan; Nuzul Ibnu Hajar; Taufan Sufatriansa Awal; Reski Auliany Hasan
Journal of Management Vol. 5 No. 2 (2026): July-December
Publisher : Yayasan Pendidikan Belajar Berdikari

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Abstract

The increasing complexity of business transactions and the growing demand for timely, accurate, and transparent financial information have driven organizations to shift from manual bookkeeping toward digital-based accounting through the adoption of Accounting Information Systems (AIS). This study aims to examine the impact of AIS adoption on the efficiency of financial reporting, with a focus on processing speed, data accuracy, and compliance with reporting standards. A quantitative approach was employed, involving 120 respondents consisting of accounting staff and financial managers from small and medium-sized enterprises (SMEs) and service-sector organizations that have implemented computer-based accounting systems. Data were collected through a structured questionnaire and analyzed using multiple linear regression. The results reveal that AIS adoption, measured through system quality, information quality, and user competence, has a positive and significant effect on financial reporting efficiency. Among the three dimensions, information quality shows the strongest influence, followed by system quality and user competence. These findings indicate that the effectiveness of digital accounting implementation depends not only on the sophistication of the technology itself but also on the quality of the information it produces and the readiness of the users operating it. The study offers practical implications for organizations seeking to strengthen their financial reporting processes through more strategic AIS investment and structured user training programs.
The Impact of Dynamic Pricing Strategies on Operating Profit and Consumer Perceptions of Price Fairness Ami Nurhayati
Journal of Management Vol. 5 No. 2 (2026): July-December
Publisher : Yayasan Pendidikan Belajar Berdikari

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Abstract

Dynamic pricing, a strategy in which prices are adjusted in real time based on demand, capacity, competitor behavior, and other market signals, has become increasingly common across industries such as transportation, hospitality, and e-commerce. While dynamic pricing offers firms the potential to optimize revenue and operating profit, it also raises concerns regarding consumer perceptions of price fairness, which may in turn affect customer satisfaction and loyalty. This study examines the impact of dynamic pricing strategies on operating profit and consumer perceptions of price fairness, and further investigates whether perceived price fairness moderates the relationship between dynamic pricing intensity and customer loyalty. A quantitative approach was employed using data from 145 consumers who had recently purchased ride-hailing or online travel services that employ dynamic pricing, combined with financial performance data from four service providers. Data were analyzed using multiple linear regression and moderated regression analysis. The results show that dynamic pricing intensity has a positive and significant effect on operating profit, but a negative and significant effect on perceived price fairness. Furthermore, perceived price fairness is fo und to significantly moderate the relationship between dynamic pricing intensity and customer loyalty, such that the negative effect of aggressive dynamic pricing on loyalty is substantially amplified when consumers perceive prices as unfair. These findings suggest that while dynamic pricing can enhance short-term financial performance, firms must carefully manage pricing transparency and communication to mitigate the risk of long-term customer attrition.