Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Jurnal Ilmu Manajemen (JIM)

jim
Website

Published by Universitas Negeri Surabaya

ISSN : - EISSN : 2549192X DOI : DOI: http://dx.doi.org/10.26740/jim

Core Subject : Economy, Science,

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Jurnal Ilmu Manajemen (JIM) bertujuan menyebarluaskan hasil penelitian dari pemikiran bidang Manajemen (Sumber Daya Manusia, Keuangan, dan Pemasaran) kepada para akademisi, praktisi, dan mahasiswa. Jurnal Ilmu Manajemen (JIM) mencakup studi ilmu manajemen yang terdiri dari: 1. Manajemen Pemasaran; 2. Manajemen Sumber Daya Manusia; 3. Manajemen keuangan; 4. Manajemen Strategis; dan 5. Kewirausahaan.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 725 Documents

48 49 50 51 52

Good Corporate Governance, Free Cash Flow, dan Leverage terhadap Earning Management dengan Kualitas Audit sebagai Variabel Moderasi Rico Nur Ilham; Debi Eka Putri; Irada Sinta; Liper Siregar; Saprudin Saprudin
Jurnal Ilmu Manajemen Vol 10 No 4 (2022)
Publisher : UNESA In Collaboration With APSMBI (Aliansi Program Studi dan Bisnis Indonesia)

This study examines the effect of good corporate governance, free cash flow, and leverage on earnings management with audit quality as a moderating variable in mining companies listed on the Indonesia Stock Exchange from 2015 to 2019. This study used secondary data from financial statements of mining companies on the Indonesia Stock Exchange accessed at www.idx.co.id. The data analysis method used was multiple linear regression methods with the help of Eviews. The results show that good corporate governance, free cash flow, and audit quality have an insignificant effect on earnings management, and leverage significantly adversely affects earnings management. The results also show that audit quality is a variable that can moderate the relationship between good corporate governance and earnings management but cannot moderate the relationship between free cash flow and earning management and leverage with earnings management. Companies must continue to manage the company well in order to achieve company goals

The FINANCIAL PERFORMANCE ANALYSIS TO MEASURE THE COOPERATIVE HEALTH OF PTN BLU IN PALEMBANG CITY Harson Harson; Isni Andriana; Mohamad Adam
Jurnal Ilmu Manajemen Vol 10 No 4 (2022)
Publisher : UNESA In Collaboration With APSMBI (Aliansi Program Studi dan Bisnis Indonesia)

This study aimed to determine and analyze the financial performance of cooperatives at Public Service Agency State Universities (PTN BLU) Palembang City. Data were analyzed using financial ratios, as a population of Civil Servant Cooperatives PTN BLU Palembang City and samples of financial reports for 2010 -2021, the results of the study show that the liquidity ratio, capital ratio, profitability ratio for the Sriwijaya University cooperative are in good health with the values of the three ratios above the established average, while for the Raden Fatah Palembang State Islamic University cooperative only the profitability ratio is in an unhealthy state. For liquidity and capital ratios in a healthy state of results, the assessment of the results of this ratio is based on the Regulation of the Minister of Cooperatives and UKM number 06/Dep.6.1V/2016 concerning guidelines for evaluating savings and loan cooperatives and cooperative saving and loan units. The results of this study are expected to be a reference and input for further researchers and institutions where research is conducted in improving financial performance management so that the established rules obtain good criteria.

DINAMIKA KEBIJAKAN INFLASI DAN SUKU BUNGA TERHADAP KINERJA PERIKANAN INDONESIA Ristanti Akseptori; R.A. Norromadani Yuniati; Danis Maulana; Wafi Iqbal Wahyutama
Jurnal Ilmu Manajemen Vol 10 No 4 (2022)
Publisher : UNESA In Collaboration With APSMBI (Aliansi Program Studi dan Bisnis Indonesia)

Gross Domestic Product (GDP) as a representation of Indonesia's fisheries performance showed a positive trend from 2011 to 2020. Supportive economic policies are needed to make the fisheries sector the prime mover of national economic development. One of the economic policies is monetary policy. This study aimed to analyze the effect of monetary policy through inflation and interest rates on fishery GDP. The analytical methods used are the Cointegration test and Vector Error Correction Model (VECM). Secondary data were obtained from the Central Statistics Agency, the Indonesian Bank, and the Ministry of Maritime Affairs and Fisheries for the 2011-2020 quarterly. The results showed that inflation and interest rates had no significant effect on Fishery GDP in the short term. Low and stable inflation growth in the long term affects Fishery GDP. Interest Rate did not affect Fishery GDP in the short and long term. This research implies that monetary policy through inflation and interest rates needs to be considered by Bank Indonesia in maintaining macroeconomic stability and financial system stability, as well as encouraging economic growth while considering the dynamics of the global and domestic economy.

Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial dan Kepemilikan Asing terhadap Kinerja Perusahaan Sub-Sektor Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020 Nur Anisah; Ulil Hartono
Jurnal Ilmu Manajemen Vol 10 No 4 (2022)
Publisher : UNESA In Collaboration With APSMBI (Aliansi Program Studi dan Bisnis Indonesia)

Company performance is an achievement obtained by individuals or groups within a company. The company's primary purpose is to increase the value of the company and the prosperity of the owners or shareholders. In achieving company goals, company performance is very decisive. This study aims to determine the effect of ownership structure on company performance. The independent variables used in this study consisted of institutional ownership, managerial ownership, and foreign ownership. This research used associative research. The population used in this study are textile and garment sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sampling technique used in this study was purposive sampling, resulting in 17 companies as samples in the textile and garment sub-sector companies. Furthermore, this study was analyzed using multiple linear regression analysis. The results of this study indicate that institutional ownership, managerial ownership, and foreign ownership do not affect company performance. In this regard, the company should maintain and increase the number of owners to manage its assets optimally.

STUDI FINANCIAL DISTRESS PADA PERUSAHAAN TRANSPORTASI & LOGISTIK DI INDONESIA : KONDISI PANDEMI BERDAMPAK-KAH? Ardhia Prameswari Regita Cahyani; Rr. Iramani
Jurnal Ilmu Manajemen Vol 10 No 4 (2022)
Publisher : UNESA In Collaboration With APSMBI (Aliansi Program Studi dan Bisnis Indonesia)

The world was shocked by a case originating from Wuhan, China, in December 2019, which was identified as coronavirus disease (Covid-19). On January 30, 2020, WHO designated this virus as a Public Health Emergency of International Concern because the spread and increase in Covid-19 cases occurred very quickly and spread between countries, including Indonesia. The Government of Indonesia's efforts to suppress the spread and increase in the number of Covid-19 cases are to establish a policy of Large-Scale Social Restrictions (PSBB) to the Enforcement of Restrictions on Community Activities (PPKM). The crisis caused by the Covid-19 pandemic can cause companies to experience financial distress and lead to bankruptcy. This study examines the impact of pandemic conditions, liquidity, solvency, activity and profitability in predicting financial distress. The research sample uses purposive sampling with the criteria that the company publishes audited financial statements for 2018-2021 successively on the website www.idx.co.id. 26 transportation and logistics companies meet the criteria—the research analysis technique used logistic regression. There are 2 measurements of financial distress in this study. The first measurement uses the industry median, which shows the results of solvency, activity, and profitability can be used as predictors of financial distress with a predictive power of 65.4%. The second measurement uses the industry average, which shows the results of liquidity, solvency, activity, and profitability can be used as a predictor of financial distress with a predictive power of 78.2%.

EFIKASI DIRI DAN PERILAKU INOVATIF: PERAN DUKUNGAN ORGANISASI Noerchoidah Noerchoidah; Tri Ariprabowo; Nurdina Nurdina
Jurnal Ilmu Manajemen Vol 10 No 4 (2022)
Publisher : UNESA In Collaboration With APSMBI (Aliansi Program Studi dan Bisnis Indonesia)

This study aims to analyse the impact of self-efficacy on innovative behaviour and the moderating role of organisational support on self-efficacy and innovative behaviour. This study uses an explanatory research type. The respondents of this study were 149 lecturers at private universities in Surabaya. Data is collected using a questionnaire via a google form. Sampling using a purposive sampling technique. Data analysis using Partial Least Square (PLS) software. The results showed that self-efficacy had a positive and significant effect on the innovative behaviour of lecturers. Direct organisational support has a positive and insignificant effect on innovative behaviour. However, organisational support strengthens self-efficacy toward the innovative behaviour of private university lecturers in Surabaya. The study results follow the theory of social exchange. This research implies that faculty support given to lecturers will make them improve their self-efficacy and strengthen their innovative behaviour to produce their best performance.

Meningkatkan Niat Menggunakan Dompet Digital pada Generasi Z dan Milenial dengan Cashback promotion sebagai Mediator Debi Eka Putri; Onita Sari Sinaga; Edy Dharma; Julyanthry Julyanthry; Acai Sudirman
Jurnal Ilmu Manajemen Vol 10 No 4 (2022)
Publisher : UNESA In Collaboration With APSMBI (Aliansi Program Studi dan Bisnis Indonesia)

The main objective of this research is to analyze the effect of cashback promotion as a mediator on the influence of perceived ease of use, perceived usefulness, social influence, trust, and security on the interest in using digital wallets in generation Z and millennial generations. The research method includes library research design and field research with a quantitative approach. The research subjects taken in this study were Generation Z and the Millennial Generation of Culinary SMES in Pematangsiantar City. Data collection techniques using observation, interviews, questionnaires, and documentation. The data analysis method used is Partial Least Square (PLS) with Smartpls statistical software. The study stated positive and significant results between perceived benefits and the social influence of cashback promotions. Furthermore, positive and significant results are perceived ease of use, perceived benefits, trust, and cashback promotions. The results also show that the safety factor has a negative and insignificant effect on the intention to use. For the mediating relationship, it can be concluded that cashback promotion succeeds in mediating the relationship between perceived benefits and social influence on intention to use. The results of this study indicate that the average Generation Z and Millennials have low literacy of digital wallet security issues. Socialization or literacy activities are needed regarding information security which the fintech industry or digital wallet developers routinely carry out.

PENGARUH KEPEMIMPINAN TERHADAP KINERJA KARYAWAN ISLAMI MELALUI KOMITMEN PEGAWAI PADA USAHA PONDOK PESANTREN DI GRESIK Ari Prasetyo
Jurnal Ilmu Manajemen Vol 10 No 4 (2022)
Publisher : UNESA In Collaboration With APSMBI (Aliansi Program Studi dan Bisnis Indonesia)

The central role of leadership in boarding schools and its relevance in the economic development of boarding schools through the efforts of boarding school cooperatives still need to be studied. This research aims to analyze the influence of influential leadership on employee commitment, employee commitment on the performance of Islamic employees, and leadership on the performance of Islamic employees on business ventures managed by boarding schools. The research method used is causal. The sample is 100 respondents. The Independent variable used is Islamic leadership. The intervening variable used is employee commitment. The dependent variable is Islamic employee performance. The data collection technique is a survey. The analysis technique used in this research is Structural Equation Modeling with SmartPLS (Partial Least Square) program. The results show that leadership has a significant effect on employee commitment. Leadership significantly affects the performance of Islamic employees in boarding school cooperatives. In contrast, employee commitment does not significantly affect the performance of Islamic employees in boarding school cooperatives. Good leadership will help cooperatives to get employee performance which will ultimately have a good impact on business performance. In addition, good leadership will help increase commitment. Even though commitment does not affect employee performance in this research, it is essential to create an employee program to increase their commitment toward boarding school cooperatives.

Pengaruh Leverage, Growth Opportunity dan Firm Size Terhadap Keputusan Hedging Pada Perusahaan Sektor Cosumer Goods Industry Yang Terdaftar Pada BEI Vera Nanda; Darmawati Muchtar; Halida Bahri
Jurnal Ilmu Manajemen Vol 10 No 4 (2022)
Publisher : UNESA In Collaboration With APSMBI (Aliansi Program Studi dan Bisnis Indonesia)

This study aims to examine the effect of leverage, growth opportunity, and firm size on hedging decisions by consumer goods industry firms. The sample of this study was 28 firms for the period 2016-2020. This study used balance panel data with 140 observations. The method of this study is Binary logit estimation, in which the dependent variable is a dummy with 1,0 for the firm using hedging and otherwise. This study finds that leverage positively affects hedging decisions but is not significant. The rising debt would lead the companies to hedge asset instruments. Growth Opportunity has a different effect, whereas growth opportunity has a negative and insignificant effect. The findings do not correspond to the hypothetical expectation. They are also not in line with the theory, which states that there is a linear relationship between investment opportunities and hedging decisions. The findings do not support the expected hypothesis. They are also not in line with the theory, which states that there is a linear relationship between investment opportunities and hedging decisions. Furthermore, the effect of firm size on hedging decisions is positive and significant. The larger firm size would lead increase in the hedging decision in Indonesia. The implication is that the company's management must focus more on the impact of investment opportunities with the company's policy of conducting low hedging. A higher investment opportunity has a higher risk of getting a return.

The Analisis Praktik Perataan Laba Pada Perusahaan Batu Bara Ketika Krisis Energi Dan Krisis Iklim Suyanto Suyanto
Jurnal Ilmu Manajemen Vol 10 No 4 (2022)
Publisher : UNESA In Collaboration With APSMBI (Aliansi Program Studi dan Bisnis Indonesia)

The issue of climate change was an old problem but has become a significant problem again because the situation is getting worse. In the IPCC report, the global temperature rose by 1.1˚C, and the results revealed a relationship between human activity and climate. However, in 2021, the world experienced an energy crisis in which many countries that had started using renewable energy will again use non-renewable energy to meet their energy needs. This condition will impact the companies in the energy sector, one of which is the coal sub-sector company. This study aims to analyze the effect of income tax, profitability, financial leverage and firm size on profit smoothing in coal subsector firms in 2021. This type This quantitative research uses secondary data from each company's annual reports that are processed using binary logistic regression estimation. The results of this study indicate that income tax and firm size have a significant positive effect on income smoothing. However, profitability (NPM) and financial leverage (DER) do not affect income smoothing. Other results show that the energy crisis condition is "seen" as having a higher urgency than the climate crisis. It is hoped that the management will further improve profit margins, debt, and tax management quality, and company performance and also pay attention to the policies made so that investors are interested in investing in the company.

Page 50 of 73 | Total Record : 725

48 49 50 51 52

Filter by Year

2020 2026

Filter By Issues

All Issue Vol. 14 No. 1 (2026) Vol. 13 No. 4 (2025) Vol. 13 No. 3 (2025) Vol. 13 No. 2 (2025) Vol. 13 No. 1 (2025) Vol. 12 No. 4 (2024) Vol. 12 No. 3 (2024) Vol. 12 No. 2 (2024) Vol. 12 No. 1 (2024) Vol 11 No 4 (2023) Vol. 11 No. 3 (2023) Vol. 11 No. 2 (2023) Vol. 11 No. 1 (2023) Vol 10 No 4 (2022) Vol. 10 No. 3 (2022) Vol. 10 No. 2 (2022) Vol 10 No 1 (2022) Vol 9 No 4 (2021) Vol 9, No 3 (2021) Vol 9 No 3 (2021) Vol 9 No 2 (2021) Vol 9, No 2 (2021) Vol 9, No 1 (2021) Vol 9 No 1 (2021) Vol 8 No 4 (2020) Vol 8, No 4 (2020) Vol 8 No 3 (2020) Vol 8, No 3 (2020) More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Yuyun Isbanah

Contact Email
yuyunisbanah@unesa.ac.id

Phone
+6281335351279

Journal Mail Official
jim@unesa.ac.id

Editorial Address
G1 Building Floor 2 Journal Room Faculty of Economics Universitas Negeri Surabaya Campus Ketintang Surabaya 60231 G1 Building Floor 2 Journal Room Faculty of Economics Universitas Negeri Surabaya Campus Ketintang Surabaya 60231

Location
Kota surabaya,

Jawa timur

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Yuyun Isbanah

Contact Email yuyunisbanah@unesa.ac.id

Phone +6281335351279

Journal Mail Official jim@unesa.ac.id

Editorial Address G1 Building Floor 2 Journal Room Faculty of Economics Universitas Negeri Surabaya Campus Ketintang Surabaya 60231 G1 Building Floor 2 Journal Room Faculty of Economics Universitas Negeri Surabaya Campus Ketintang Surabaya 60231

Location Kota surabaya, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Yuyun Isbanah

Contact Email
yuyunisbanah@unesa.ac.id

Phone
+6281335351279

Journal Mail Official
jim@unesa.ac.id

Editorial Address
G1 Building Floor 2 Journal Room Faculty of Economics Universitas Negeri Surabaya Campus Ketintang Surabaya 60231 G1 Building Floor 2 Journal Room Faculty of Economics Universitas Negeri Surabaya Campus Ketintang Surabaya 60231

Location
Kota surabaya,

Jawa timur

INDONESIA