Jurnal Bisnis dan Pembangunan
Jurnal Bisnis dan Pembangunan published by Master Program of Business Administration Science Faculty of Social and Pilitical Scaiences Universitas Lambung Mangkurat. This journal focuses on every research dicipline releted to Management, Finance, Marketing, Human Resources, Operation Production, Strategic Management, Business Ethics, Information Technology, Business Law, Entrepreneurship, International Management, Project Management, and several areas of business behavior, also includes social researc.
Articles
62 Documents
<![CDATA[Hybrid Sampling: Menjembatani Representativitas dan Fleksibilitas dalam Penelitian Kontemporer ]]>
<![CDATA[Taharuddin]]>
<![CDATA[ JURNAL BISNIS DAN PEMBANGUNAN Vol. 14 No. 2 (2025): Jurnal Bisnis dan Pembangunan ]]>
Publisher : <![CDATA[Program Magister Ilmu Administrasi Bisnis FISIP Universitas Lambung Mangkurat ]]>
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DOI: 10.20527/jbp.1414i2.93
<![CDATA[Abstract: Sample selection is a crucial component of research methodology because it determines the extent to which results can be generalized and justified. However, both probability and non-probability sampling have their limitations. Probability sampling excels at generating representative data but requires large costs and a complete sampling frame. Conversely, non-probability sampling is more flexible and resource-efficient but is often questioned for its validity and objectivity. Hybrid sampling emerges as a methodological strategy that combines the strengths of various sampling techniques to minimize their respective weaknesses. This article aims to examine the concept, urgency, and implications of hybrid sampling in contemporary research. The writing is conducted with a systematic literature review (SLR) approach to classical and contemporary methodological literature. The results of the study show that hybrid sampling is able to address population complexity, cost and time efficiency, and the need to balance generalization and depth of information. Its theoretical implication lies in expanding a more adaptive research methodology paradigm, while its practical implications are relevant for academic researchers and practitioners in social, health, and marketing fields. Thus, hybrid sampling is not just an alternative but an increasingly relevant methodological strategy in the modern research era]]>
<![CDATA[Pengaruh Penurunan Tarif Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi ]]>
<![CDATA[Kamila Windyani Putri]]>;
<![CDATA[Marhusin]]>;
<![CDATA[Hajijah, Nur]]>
<![CDATA[ JURNAL BISNIS DAN PEMBANGUNAN Vol. 14 No. 3 (2025): Jurnal Bisnis dan Pembangunan ]]>
Publisher : <![CDATA[Program Magister Ilmu Administrasi Bisnis FISIP Universitas Lambung Mangkurat ]]>
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DOI: 10.20527/jbp.1414i3.95
<![CDATA[This study aims to analyze the effect of tax rate reduction and tax sanctions on the compliance of individual taxpayers engaged in Micro, Small, and Medium Enterprises (MSMEs), with tax socialization as a moderating variable. The Theory of Planned Behavior (TPB) is used as the theoretical framework to explain taxpayer behavior based on attitudes, subjective norms, and perceived behavioral control. The research applies a quantitative approach with data collected from individual MSME taxpayers registered at KPP Pratama Banjarmasin. Sampling was determined using the Slovin formula, and data were analyzed through regression testing and Moderated Regression Analysis (MRA). The results indicate that both tax rate reduction and tax sanctions have a significant influence, which is further moderated by tax socialization in improving taxpayer compliance. Effective tax socialization strengthens the relationship between the independent variables and taxpayer compliance by increasing understanding, awareness, and perception of fairness. These findings provide practical implications for the Directorate General of Taxes (DGT) in developing fair and sustainable tax policies that encourage voluntary compliance through continuous education and outreach.]]>
<![CDATA[Pengaruh Live Streaming Commerce dan Online Customer Review Terhadap Purchase Decision Melalui Trust Sebagai Variabel Mediasi Pada E-Marketplace Shopee (Studi Pada Produk Perawatan Bayi) ]]>
<![CDATA[Jumai Latte]]>;
<![CDATA[Fatimah]]>
<![CDATA[ JURNAL BISNIS DAN PEMBANGUNAN Vol. 14 No. 3 (2025): Jurnal Bisnis dan Pembangunan ]]>
Publisher : <![CDATA[Program Magister Ilmu Administrasi Bisnis FISIP Universitas Lambung Mangkurat ]]>
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DOI: 10.20527/jbp.1414i3.96
<![CDATA[Abstract: This study analyzes the influence of Live Streaming Commerce and Online Customer Review on Purchase Decision, with Trust as a mediating variable in baby care products on the Shopee e-marketplace. Using a quantitative explanatory approach and survey method, data were collected from 170 Shopee users who had watched live streaming sessions and read customer reviews. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) through SmartPLS 4.0. The results show that Live Streaming Commerce has a positive and significant effect on both Trust and Purchase Decision, while Online Customer Review does not significantly affect either variable. Trust has the most dominant and significant influence on Purchase Decision and strengthens the relationship between live streaming activity and purchase behavior. These findings indicate that consumer trust is the main factor driving purchase decisions and enhancing the effectiveness of digital marketing strategies on Shopee]]>
<![CDATA[The Effect of Service Quality on Customer Satisfaction at PT. PLN (Persero) Amuntai Customer Service Unit ]]>
<![CDATA[Nurul Hasanah]]>;
<![CDATA[Ary Yudianto]]>;
<![CDATA[Haris Fadillah]]>;
<![CDATA[Santi]]>
<![CDATA[ JURNAL BISNIS DAN PEMBANGUNAN Vol. 14 No. 3 (2025): Jurnal Bisnis dan Pembangunan ]]>
Publisher : <![CDATA[Program Magister Ilmu Administrasi Bisnis FISIP Universitas Lambung Mangkurat ]]>
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DOI: 10.20527/jbp.1414i3.97
<![CDATA[Abstract: This research at the PT. PLN (Persero) Amuntai Customer Service Unit aims to determine if customer satisfaction is impacted by service quality. The results of a basic linear regression statistical analysis were processed using SPSS statistics software version 22.0 as part of the quantitative methodology of this investigation. For this study, the sample consisted of 40 respondents. Among the analytical methods used in this study are the determination coefficient (R2), the t test (partial test), the validity and reliability tests, the basic linear regression analysis, and the traditional assumption test (normality). The results of the investigation show that the service quality variable has a positive and substantial influence on PT. PLN (Persero) ULP Amuntai's customer satisfaction. The correlation coefficient (R) of 0.965 shows a substantial and positive association between customer satisfaction (Y) and service quality (X). The fundamental linear regression equation that was generated is Y = - 2.250 + 0.603X. The t-test (partial test) findings revealed that Ha was accepted whereas H0 was rejected, with the computed t-value being 22.724 > the table t-value of 1.685 and the significance value being 0.000 < 0.05. At PT. PLN (Persero) ULP Amuntai, the first hypothesis—that service quality has a positive and significant impact on customer satisfaction—has been validated and approved]]>
<![CDATA[Eksplorasi Kualitas Pelayanan, Kepuasan dan Loyalitas Konsumen Bengkel XYZ Diesel ]]>
<![CDATA[Praditya Kusuma]]>;
<![CDATA[Saladin Ghalib]]>
<![CDATA[ JURNAL BISNIS DAN PEMBANGUNAN Vol. 14 No. 3 (2025): Jurnal Bisnis dan Pembangunan ]]>
Publisher : <![CDATA[Program Magister Ilmu Administrasi Bisnis FISIP Universitas Lambung Mangkurat ]]>
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DOI: 10.20527/jbp.1414i3.98
<![CDATA[Abstract: The research method used is a qualitative approach, which allows researchers to gain an in-depth understanding of the quality of service provided by the XYZ DIESEL workshop according to loyal consumers. Data collection techniques are carried out through in-depth interviews. Key informants in this study are loyal consumers of the XYZ Diesel workshop, namely consumers from general workshop owners and mechanics, consumers from authorized workshops, and fleet user consumers. Tangible (Direct evidence), Reliability (reliability), Responsiveness (responsiveness), Empathy (empathy) and Assurance (Guarantee) show good results and these dimensions have an influence on Consumer Satisfaction at the XYZ Diesel workshop. The more attention is paid to the quality of service reflected, the more it will have an impact on increasing consumer satisfaction and creating customer loyalty XYZ Diesel, which can be seen from the aspect of willingness to recommend, repurchase, and convey positive word of mouth, but in this study the loyalty of respondents is more shown in the form of repurchase]]>
<![CDATA[Pranalisis Penerapan Truck Loading System (TLS) Terhadap Pengoptimalan Efektivitas dan Efisiensi Coal Loading Pada ROM Stockpile PT. BCD ]]>
<![CDATA[Ruben Laurensus Baringbing]]>;
<![CDATA[Maryono]]>
<![CDATA[ JURNAL BISNIS DAN PEMBANGUNAN Vol. 14 No. 3 (2025): Jurnal Bisnis dan Pembangunan ]]>
Publisher : <![CDATA[Program Magister Ilmu Administrasi Bisnis FISIP Universitas Lambung Mangkurat ]]>
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DOI: 10.20527/jbp.1414i3.99
<![CDATA[Abstract: This study aims to determine the advantages of the implementation of TLS since 2021 in increasing effectiveness and efficiency in terms of coal laoding. The research method used is a qualitative approach with a case study design that focuses on TLS evaluation at PT BCD through field observation, interviews, and secondary data analysis. The results of the study show that the application of Truck Loading System (TLS) at PT BCD is proven to have great potential in increasing the effectiveness and efficiency of coal loading in ROM with productivity achieved according to plan, increasing loading speed, minimizing fuel use, and increasing load accuracy through monitoring technology and the use of scrappers. To optimize the effectiveness and efficiency of TLS systems, good maintenance can reduce the risk of downtime, which can have a significant impact on productivity. In addition, corrective maintenance must also be carried out efficiently to ensure that operational disruptions can be overcome quickly. In other words, the effectiveness and efficiency of TLS is from maintaining its equipment and maximizing facilities for employees and maximizing TLS so that it can be used for loading on all types of means of transportation. Some of the recommendations given are to carry out routine maintenance of TLS, replace TLS crew facilities to make them more ergonomic]]>
<![CDATA[Analisis Risiko Keberlanjutan Pada Perusahaan Pertambangan Di Kalimantan Selatan Dengan Pendekatan Green Human Resource ]]>
<![CDATA[Eka Santi Agustina]]>
<![CDATA[ JURNAL BISNIS DAN PEMBANGUNAN Vol. 14 No. 3 (2025): Jurnal Bisnis dan Pembangunan ]]>
Publisher : <![CDATA[Program Magister Ilmu Administrasi Bisnis FISIP Universitas Lambung Mangkurat ]]>
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DOI: 10.20527/jbp.1414i3.100
<![CDATA[Abstract: This study aims to analyze sustainability risks in mining companies in South Kalimantan and examine the role of Green Human Resource Management (GHRM) in mitigating those risks. The research adopts a quantitative approach using Structural Equation Modeling Partial Least Squares (SEM-PLS) with survey data collected from employees of several mining companies in South Kalimantan. The findings reveal that mining companies face sustainability risks in three key aspects: environmental, social, and governance (ESG). The implementation of GHRM practices shows varying levels, with green training and green performance appraisal being relatively well adopted, while green recruitment and green rewards remain less developed. The SEM-PLS results indicate that GHRM has a significant effect on sustainability risk mitigation with an R² value of 0.62, meaning that 62% of sustainability risk variations can be explained by GHRM practices. Among the GHRM dimensions, green training (β = 0.42, p < 0.001) is identified as the most dominant factor in reducing sustainability risks, followed by green performance appraisal (β = 0.31, p = 0.001) and green rewards (β = 0.18, p = 0.041). Conversely, green recruitment does not show a significant effect (β = 0.12, p = 0.227). These results highlight that strengthening internal capacity through green training and performance appraisal is more effective in mitigating sustainability risks than relying on green recruitment practices. The study contributes to the literature by linking GHRM to sustainability risk mitigation in the mining sector and provides practical implications for managers to enhance environmental and social responsibility through HRM practices]]>
<![CDATA[Pengaruh Transparansi Dan Akuntabilitas Terhadap Kepercayaan Anggota Pada Koperasi Karyawan XXX Di Kabupaten Tabalong ]]>
<![CDATA[Alhamdi Rasyid]]>;
<![CDATA[Irwansyah]]>
<![CDATA[ JURNAL BISNIS DAN PEMBANGUNAN Vol. 14 No. 3 (2025): Jurnal Bisnis dan Pembangunan ]]>
Publisher : <![CDATA[Program Magister Ilmu Administrasi Bisnis FISIP Universitas Lambung Mangkurat ]]>
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DOI: 10.20527/jbp.1414i3.101
<![CDATA[Abstract: This study aims to analyze the effect of transparency and accountability on the trust of members in an employee cooperative. The research was conducted using a quantitative survey method. Data were collected through questionnaires distributed to 88 respondents and analyzed using validity tests, reliability tests, and multiple linear regression analysis. The study also included classical assumption tests such as normality, multicollinearity, and heteroskedasticity tests. The results indicate that the transparency variable (X1) has a positive but insignificant effect on member trust (Y). Similarly, the accountability variable (X2) also shows a positive but insignificant effect on member trust (Y) partially. Simultaneously, transparency (X1) and accountability (X2) do not have a significant effect on member trust (Y). However, members generally gave positive evaluations of cooperative management, particularly in terms of transparent information delivery and accountable reporting. The analysis results demonstrate that transparency and accountability significantly influence member trust in the cooperative, contributing 75.9% to variations in member trust (R² = 0.759). Partially, the transparency variable has a more dominant influence compared to accountability, with standardized coefficient values of 0.606 and 0.294, respectively. Validity and reliability tests show that all research instruments meet high validity and reliability standards]]>
<![CDATA[Pengaruh NPL, LDR, Terhadap ROA dengan NIM sebagai Variabel Intervening Pada Bank BUMN yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2023 ]]>
<![CDATA[Cherly Dwi Meivia]]>;
<![CDATA[Fitriyadi]]>
<![CDATA[ JURNAL BISNIS DAN PEMBANGUNAN Vol. 14 No. 3 (2025): Jurnal Bisnis dan Pembangunan ]]>
Publisher : <![CDATA[Program Magister Ilmu Administrasi Bisnis FISIP Universitas Lambung Mangkurat ]]>
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DOI: 10.20527/jbp.1414i3.102
<![CDATA[Abstract: Return on Asset (ROA) is a ratio that shows the results (return) on the amount of assets used in the company. Bad loans and the amount of credit disbursed have an impact on Return on Asset (ROA). This study aims to determine and test the effect of Non-Performing Loan (NPL) and Loan to Deposit Ratio (LDR) on Return on Asset (ROA) with Net Interest Margin (NIM) as an Intervening Variable in State-Owned Banks Listed on the Indonesia Stock Exchange (IDX). This research is a quantitative method research with an explanatory research design. The population in this study is all financial reports of state-owned banks listed on the Indonesia Stock Exchange (IDX). The sample size used is the financial reports of state-owned banks listed on the Indonesia Stock Exchange (IDX) for the period 2016-2023 with a sampling technique of purposive sampling. The type of data used in this study is secondary data in the form of financial reports obtained from the Indonesia Stock Exchange (IDX). Data collection techniques by documentation. The data analysis technique in this study uses path analysis with the EViews 12 program. The results of this study prove that Non-Performing Loan (NPL) has a significant effect on Net Interest Margin (NIM). Loan to Deposit Ratio (LDR) does not have a significant effect on Net Interest Margin (NIM). Non-Performing Loan (NPL) has a significant effect on Return on Asset (ROA). Loan to Deposit Ratio (LDR) does not have a significant effect on Return on Asset (ROA). Net Interest Margin (NIM) has a significant effect on Return on Asset (ROA). Non-Performing Loan (NPL) and Loan to Deposit Ratio (LDR) do not have a significant effect on Return on Asset (ROA) through Net Interest Margin (NIM.)]]>
<![CDATA[Pengaruh Digitalisasi Perbankan Terhadap Loyalitas Nasabah Dimediasi Kepuasan Nasabah Pada Bank Kalsel Cabang Utama ]]>
<![CDATA[Dea Silvana Rachmawati]]>;
<![CDATA[Fitriyadi]]>
<![CDATA[ JURNAL BISNIS DAN PEMBANGUNAN Vol. 14 No. 3 (2025): Jurnal Bisnis dan Pembangunan ]]>
Publisher : <![CDATA[Program Magister Ilmu Administrasi Bisnis FISIP Universitas Lambung Mangkurat ]]>
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DOI: 10.20527/jbp.1414i3.103
<![CDATA[Abstract: The objective of this study is to examine and analyze both the direct and indirect effects of banking digitalization on customer loyalty, with customer satisfaction as a mediating variable. This research employs a quantitative approach using the PLS-SEM method, incorporating both outer model and inner model evaluations. Data were collected through the distribution of questionnaires via Google Forms. The population of this study consists of customers of Bank Kalsel at the Main Branch in Banjarmasin, with a total of 150 respondents selected using purposive sampling techniques. The results of this study indicate that banking digitalization and customer satisfaction have a positive and significant effect on customer loyalty. Furthermore, the indirect effect of banking digitalization on customer loyalty, mediated by customer satisfaction, also shows a positive and significant influence]]>
