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Yuyun Isbanah
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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
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INDONESIA
Jurnal Ilmu Manajemen (JIM)
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 715 Documents
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Pengaruh struktur kepemilikan, leverage dan sales growth terhadap manajemen laba dengan kualitas audit sebagai variabel moderasi pada perusahaan sektor teknologi di Bursa Efek Indonesia tahun 2019-2023 Zaputri, Melindah Eka; Nihaya, Ina Uswatun
Jurnal Ilmu Manajemen Vol. 14 No. 1 (2026)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jim.v14n1.p83-100

Abstract

This research aims to examine the influence of managerial ownership, institutional ownership, leverage, and sales growth on earnings management. This research is classified as quantitative research with a type of causality whose sample consists of 13 technology sector companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. Data analysis was carried out using panel data analysis with STATA version 17. The results showed that institutional ownership, leverage and sales growth had no effect on earnings management because companies with institutional share ownership and high sales growth and leverage tended to focus more on increasing company value. Managerial ownership affects earnings management, because high managerial ownership can reduce earnings management due to the dual role of managers in the company. Audit quality does not moderate the relationship between independent variables and earnings management. This is because the company has not focused on improving the quality of internal governance or the auditor does not have full access to monitor the entire process in financial reporting. This research contributes as a source of information for strategic company decision making regarding earnings management practices used for future company development.
Peningkatan green human resource management melalui green organizational commitment dan knowledge sharing Bima Unnas, Ilham Wijaya; Dwiarko Nugrohoseno
Jurnal Ilmu Manajemen Vol. 14 No. 1 (2026)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jim.v14n1.p56-71

Abstract

Climate change and environmental sustainability issues encourage organizations to integrate environmentally friendly principles into their management practices. This study aims to examine the effect of green human resource management on green innovation behavior through green organizational commitment, as well as to test the moderating role of knowledge sharing. A quantitative approach was employed by collecting data through questionnaires from 100 employees of PT Surabaya Industrial Estate Rungkut. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS version 4.1.1.6. The results indicate that green human resource management has a positive and significant effect on green innovation behavior and green organizational commitment. Furthermore, green organizational commitment significantly mediates the relationship between green human resource management and green innovation behavior. However, knowledge sharing does not significantly moderate the relationship between green organizational commitment and green innovation behavior, nor the indirect effect in the mediation model. These findings suggest that green innovation behavior is primarily driven by employees’ environmental commitment and organizational sustainability policies rather than the intensity of knowledge exchange among employees
Membangun Innovative Work Behavior di Era Digital: Kompetensi Digital, Agility Karyawan, dan Lingkungan Kerja Digital Noerchoidah, Noerchoidah -; Rossitika, Amanda Rizky; Istikhoroh, Siti; Harjanti, Dhyah; Sitepu, Rismawati Br
Jurnal Ilmu Manajemen Vol. 14 No. 1 (2026)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jim.v14n1.p129-142

Abstract

This study aims to analyze the effect of digital competence on employee agility and innovative work behavior, as well as the mediating role of employee agility and the moderating role of the digital work environment among employees in the creative graphic design industry in East Java. This study uses a quantitative method. Data collection was conducted using an online questionnaire via Google Forms. The sample was determined using purposive sampling. A total of 180 questionnaires were collected and analyzed using PLS-SEM in SmartPLS. This study found that digital competence has a positive and significant impact on employee agility and innovative work behavior. In addition, employee agility was found to mediate the relationship between digital competence and innovative work behavior, indicating that agility plays an important role in creating innovative work behavior. This study also found that the digital work environment moderates the relationship between digital competence and employee agility, highlighting the importance of a technology-supportive work environment to improve work effectiveness. These findings contribute to Dynamic Capability Theory, emphasizing that digital competence and employee agility function as dynamic capabilities that drive organizational innovation and competitiveness. Practical and research implications are discussed.
Digital Governance Transformation in Retail MSMEs: An Agile Administration and Omnichannel Excellence Integration Model Utami, Rahayu Tri; Susbiyantoro; Sambodja, Edy; Frihatini, Farida
Jurnal Ilmu Manajemen Vol. 14 No. 1 (2026)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jim.v14n1.p72-82

Abstract

Digital transformation has become a strategic necessity for retail micro, small, and medium enterprises (MSMEs) amid intensifying digital market competition; however, many MSMEs adopt digital technologies without strengthening structured governance and administrative systems, resulting in fragmented and unsustainable digital initiatives. This study aims to examine the roles of Digital Governance Effectiveness and Agile Administration in shaping Omnichannel Excellence and to analyze their impact on MSME performance and competitiveness. A quantitative confirmatory research design was employed, involving 120 retail MSME owners and managers who have adopted at least one digital channel, and the data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that Digital Governance Effectiveness significantly enhances Omnichannel Excellence, Agile Administration improves organizational responsiveness and adaptability, and Omnichannel Excellence positively influences MSME performance and competitive advantage. These findings imply that successful digital transformation in retail MSMEs depends not only on technological adoption but also on structured digital governance mechanisms and agile administrative capabilities to ensure sustainable performance. This study contributes to the development of a governance-based digital transformation framework and provides practical insights for MSMEs in designing integrated and sustainable digital strategies.
Empowering Leadership and Employee Loyalty in the Hospitality Industry: The Mediating Effects of Job Satisfaction and Organizational Commitment Nurhasanah, Siti; Shafira Arifiani, Ratya; Ramadhani Fuadiputra, Iqbal
Jurnal Ilmu Manajemen Vol. 14 No. 1 (2026)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jim.v14n1.p101-114

Abstract

The hospitality industry is characterized by intense competition and a high level of employee turnover, making effective leadership essential for enhancing employee loyalty. This study aims to investigate the relationship between empowering leadership and employee loyalty in the hospitality industry, as well as to examine the mediating roles of job satisfaction and organizational commitment in this relationship. Using a quantitative approach with a survey design, data were collected from 170 hotel employees across several major cities in Indonesia through a structured questionnaire. Data analysis was conducted using Hayes’ (2018) PROCESS Macro for SPSS version 3.0, employing Model 4 to test a parallel multiple mediation model. The findings reveal that empowering leadership has a significant positive effect on employee loyalty. Furthermore, job satisfaction and organizational commitment are found to partially mediate the relationship between empowering leadership and employee loyalty. Specifically, empowering leadership significantly and positively influences both job satisfaction and organizational commitment, and these two mediators, in turn, significantly and positively affect employee loyalty. These results underscore the importance of adopting empowering leadership practices to foster employee retention and strengthen loyalty in the hospitality sector. Organizations seeking to reduce turnover and enhance long-term workforce stability should prioritize leadership approaches that empower employees while simultaneously cultivating positive psychological conditions, particularly job satisfaction and organizational commitment.

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