Jurnal Manajemen Bisnis dan Keuangan
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Implementasi Manajemen Modern dalam Mewujudkan Good University Governance
Full text linkGood University Governance (GUG) is an approach to higher education management that prioritizes transparency so that responsibility to society can be better measured. This research evaluates how the GUG concept is applied in higher education management and how the implementation process takes place effectively. The research method used is a literature study, with sources of information based on literature reviews such as books, journal articles, and other relevant materials. The research results show that the GUG concept is suitable for application in higher education management and aligns with modern management principles. However, this research has limitations because it needs to compare the best practices implemented by universities or identify the obstacles they may face.Good University Governance (GUG) adalah suatu pendekatan dalam pengelolaan perguruan tinggi yang mengutamakan transparansi, sehingga tanggung jawab terhadap masyarakat dapat diukur dengan lebih baik. Penelitian ini bertujuan untuk mengevaluasi bagaimana konsep GUG diterapkan dalam manajemen perguruan tinggi dan bagaimana proses pelaksanaannya berlangsung secara efektif. Metode penelitian yang digunakan adalah studi literatur, dengan sumber informasi berdasarkan tinjauan literatur seperti buku, artikel jurnal, dan materi relevan lainnya. Hasil penelitian menunjukkan bahwa konsep GUG sangat sesuai untuk diterapkan dalam pengelolaan perguruan tinggi dan sejalan dengan prinsip-prinsip manajemen modern. Namun, penelitian ini memiliki keterbatasan karena tidak membandingkan praktik-praktik terbaik yang telah dilakukan oleh perguruan tinggi serta tidak mengidentifikasi kendala-kendala yang mungkin dihadapi dalam implementasinya
Faktor-Faktor yang Memengaruhi Pencegahan Fraud dengan Budaya Organisasi sebagai Variabel Moderasi
Full text linkFraud is a serious issue that can threaten the stability and reputation of an organization, including financial institutions like banks. Therefore, fraud prevention is crucial. This research examines how compensation appropriateness and whistleblowing system in influencing fraud prevention at Bank ABC. Additionally, this research aims to evaluate whether organizational culture can act as a moderator in this relationship. The research sample consists of 35 employees of Bank ABC, selected using a convenience sampling technique. Data were collected through the direct distribution of questionnaires to the respondents. Data analysis was conducted using IBM SPSS Statistics 29. The analysis results indicate that both compensation appropriateness and the whistleblowing system had a significant impact on fraud prevention. In addition, organizational culture was found to act as a moderating variable that affects the relationship between the whistleblowing system and fraud prevention. However, organizational culture does not moderate the relationship between compensation appropriateness and fraud prevention within Bank ABC. These findings suggest that both compensation appropriateness and the whistleblowing system have a significant impact on fraud prevention. While organizational culture plays an important role in enhancing the effectiveness of the whistleblowing system, it does not moderate the relationship between compensation appropriateness and fraud prevention.Kecurangan merupakan isu serius yang dapat mengancam stabilitas dan reputasi suatu organisasi, termasuk lembaga keuangan seperti bank. Karena hal itulah, pencegahan fraud sangat penting sehingga penelitian ini menguji bagaimana kesesuaian kompensasi dan whistleblowing system memengaruhi upaya pencegahan fraud di Bank ABC. Selain itu, penelitian ini juga bertujuan untuk mengevaluasi apakah budaya organisasi dapat berperan sebagai moderator dalam hubungan tersebut. Sampel penelitian terdiri dari 35 karyawan Bank ABC yang dipilih menggunakan teknik convenience sampling. Data dikumpulkan melalui penyebaran kuesioner langsung kepada responden. Analisis data dilakukan dengan menggunakan IBM SPSS Statistic 29. Hasil analisis menunjukkan bahwa kesesuaian kompensasi dan whistleblowing system berpengaruh signifikan terhadap pencegahan fraud. Selain itu, budaya organisasi ditemukan berperan sebagai variabel moderasi yang memengaruhi hubungan antara whistleblowing system dan pencegahan fraud. Namun, budaya organisasi tidak dapat memoderasi hubungan antara kesesuaian kompensasi dan pencegahan fraud. Temuan ini menunjukkan bahwa baik kesesuaian kompensasi maupun whistleblowing system memiliki dampak yang signifikan terhadap upaya pencegahan fraud di Bank ABC, sedangkan budaya organisasi berperan penting dalam memperkuat efektivitas whistleblowing system, tetapi tidak memoderasi hubungan antara kesesuaian kompensasi dan pencegahan fraud
The Role of Mediation in Purchase Intention in Affecting the Decision to Purchase Health Supplement Products
Full text linkCustomer interest in health products has surged due to the COVID-19 virus, impacting the world, including Indonesia. This encourages the community to consistently maintain the cleanliness of their surroundings and fulfill nutritional needs to strengthen the immune system by consuming healthy food and beverages. However, the nutritional content in food and beverages still needs to be improved, requiring the support of health supplements to help meet these nutritional requirements. This research examines the effect of quality, price, e-WOM, celebrity endorser, and brand image on purchase decisions, with purchase intention as the intervening factor. The data collected from 334 respondents who consume health supplements in Batam were analyzed using the Structural Equation Model (SEM). This research states that price does not significantly affect purchase decisions; however, quality, e-WOM, celebrity endorser, and brand image positively and significantly affect purchase decisions. Additionally, the research results indicate that price does not significantly affect purchase decisions when mediated by purchase intention. Meanwhile, the mediating role of purchase intention on quality, e-WOM, celebrity endorser, and brand image significantly affects purchase decisions.Customer interest in health products has surged due to the COVID-19 virus, impacting the world, including Indonesia. This encourages the community to consistently maintain the cleanliness of their surroundings and fulfill nutritional needs to strengthen the immune system by consuming healthy food and beverages. However, the nutritional content in food and beverages still needs to be improved, requiring the support of health supplements to help meet these nutritional requirements. This research examines the effect of quality, price, e-WOM, celebrity endorser, and brand image on purchase decisions, with purchase intention as the intervening factor. The data collected from 334 respondents who consume health supplements in Batam were analyzed using the Structural Equation Model (SEM). This research states that price does not significantly affect purchase decisions; however, quality, e-WOM, celebrity endorser, and brand image positively and significantly affect purchase decisions. Additionally, the research results indicate that price does not significantly affect purchase decisions when mediated by purchase intention. Meanwhile, the mediating role of purchase intention on quality, e-WOM, celebrity endorser, and brand image significantly affects purchase decisions
Pengaruh Bauran Pemasaran Islam terhadap Keputusan Berinvestasi di Reksa Dana Syariah dengan Religiositas sebagai Variabel Moderasi
Full text linkThe objective of this research is to analyze the influence of the Islamic marketing mix, consisting of halal products, pricing, place, and Islamic promotion, on the decision to invest in Islamic mutual funds, with religiosity as a moderating variable. The research method used is quantitative, with a sample of 100 Islamic mutual fund investors. Data were collected through questionnaires and analyzed using multiple linear regression and moderated regression analysis. The results show that the variables of halal products, pricing, and place have a significant influence on the decision to invest in Islamic mutual funds, while Islamic promotion is not significant. The moderation analysis shows that religiosity strengthens the relationship between the Islamic marketing mix and investment decisions. The novelty of this research lies in revealing the moderating role of religiosity that enhances the influence of halal products, pricing, place, and Islamic promotion on investment decisions. The conclusion of this study is that effective marketing strategies that consider Sharia principles and the religiosity level of investors can increase investment decisions in Islamic mutual funds. The findings provide recommendations for Islamic mutual fund managers to focus on the halalness of products, competitive pricing, and ease of access for investors.Tujuan penelitian ini adalah untuk menganalisis pengaruh bauran pemasaran Islam yang terdiri atas produk halal, harga, tempat, dan promosi Islami terhadap keputusan berinvestasi di reksa dana syariah dengan religiositas sebagai variabel moderasi. Metode penelitian yang digunakan adalah kuantitatif dengan sampel sebanyak 100 investor reksa dana syariah. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linear berganda serta analisis regresi moderasi. Hasil penelitian menunjukkan bahwa variabel produk halal, harga, dan tempat memiliki pengaruh signifikan terhadap keputusan berinvestasi di reksa dana syariah, sedangkan promosi Islami tidak signifikan. Analisis moderasi menunjukkan bahwa religiositas memperkuat hubungan antara bauran pemasaran Islam dan keputusan berinvestasi. Kebaruan dari penelitian ini adalah mengungkap peran moderasi religiositas yang meningkatkan pengaruh produk halal, harga, tempat, dan promosi Islami terhadap keputusan berinvestasi. Simpulan dari penelitian ini adalah bahwa strategi pemasaran yang efektif dengan mempertimbangkan prinsip-prinsip syariah dan tingkat religiositas investor dapat meningkatkan keputusan berinvestasi di reksa dana syariah. Penelitian ini memberikan rekomendasi bagi pengelola reksa dana syariah untuk fokus pada kehalalan produk, harga kompetitif, dan kemudahan akses bagi investor
Mediasi Capital Adequacy Ratio pada Relasi Pengelolaan Aset dengan Maqashid Sharia Index
Full text linkCAR is used as an indicator of financial health that helps banks manage risks effectively and prevent financial crises. With adequate CAR, banks can allocate assets efficiently according to sharia principles and still achieve profitability. This study aims to determine the mediation of the capital adequacy ratio in the relationship between asset management and sharia bank performance (maqashid sharia index) in sharia banking. The population in this study were 13 sharia commercial banks registered with the Financial Services Authority (OJK) in 2017 to 2022. The research sample was obtained from the entire population using a saturated sampling technique. The type of data used in this study is secondary data with a quantitative research method. Data analysis and testing of the research hypothesis used the Structural Equation Model Partial Least Square (SEM-PLS) method. The results of this study indicate that fixed asset turnover has no effect on the capital adequacy ratio, while total asset turnover has a significant effect on the capital adequacy ratio. Fixed asset turnover and total asset turnover have a significant effect on the maqashid sharia index, while the capital adequacy ratio has no effect on the maqashid sharia index in Islamic commercial banks. The results of this study indicate that the capital adequacy ratio cannot mediate the relationship between fixed asset turnover and total asset turnover with the maqashid sharia index.CAR digunakan sebagai indikator kesehatan keuangan yang membantu bank mengelola risiko dengan efektif dan mencegah krisis finansial. Dengan CAR yang memadai, bank dapat mengalokasikan aset secara efisien sesuai prinsip syariah dan tetap mencapai profitabilitas. Penelitian ini bertujuan untuk mengetahui mediasi capital adequacy ratio pada relasi pengelolaan aset dengan kinerja bank syariah (maqashid sharia index) pada perbankan syariah. Populasi dalam penelitian ini adalah 13 bank umum syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) pada tahun 2017 sampai tahun 2022. Sampel penelitian diperoleh dari keseluruhan populasi dengan teknik sampel jenuh. Jenis data yang digunakan dalam penelitian ini adalah data sekunder dengan metode penelitian kuantitatif. Analisis data dan pengujian hipotesis penelitian ini menggunakan metode Structural Equation Model Partial Least Square (SEM-PLS). Hasil penelitian ini menunjukkan bahwa fixed asset turnover tidak berpengaruh terhadap capital adequacy ratio, sedangkan total asset turnover berpengaruh signifikan terhadap capital adequacy ratio. Fixed asset turnover dan total asset turnover berpengaruh signifikan terhadap maqashid sharia index, sedangkan capital adequacy ratio tidak terdapat pengaruh terhadap maqashid sharia index di bank umum syariah. Hasil penelitian ini menunjukan bahwa capital adequacy ratio tidak dapat memediasi hubungan fixed asset turnover dan total asset turnover dengan maqashid sharia index
Pengaruh Kualitas Layanan, Kemudahan Penggunaan, dan Promosi terhadap Kepuasan Konsumen Pengguna Gojek
Full text linkMany companies are utilizing the advancement of the internet effectively and efficiently to be able to compete competitively with their competitors. Transportation is one of the service sectors that has changed due to the development of internet technology. The population in this study are consumers who use Gojek in the city of Semarang and the sample taken is 100 respondents. The sampling technique used is a purposive sampling technique. This study uses multiple linear regression analysis with the help of SPSS application data. The purpose of this study was to analyze the effect of service quality, ease of use, and promotion on consumer satisfaction with Gojek users. The results of this study indicate that service quality, ease of use, and promotion have a positive and significant effect on customer satisfaction.Banyak perusahaan yang memanfaatkan kemajuan internet secara efektif dan efisien guna dapat bersaing secara kompetitif dengan pesaingnya. Transportasi menjadi salah satu bidang jasa yang mengalami perubahan karena perkembangan tekhnologi internet. Populasi pada penelitian ini merupakan konsumen pengguna Gojek di kota Semarang dan sampel yang diambil berjumlah 100 responden. Teknik penentuan sampel yang digunakan merupakan teknik purposive sampling. Penelitian ini menggunakan metode analisis regresi linear berganda dengan alat bantu oleh data aplikasi SPSS. Tujuan dari penelitian adalah untuk menganalisis pengaruh kualitas layanan, kemudahan penggunaan, dan promosi terhadap kepuasan konsumen pengguna Gojek. Hasil dari penelitian ini menunjukan bahwa kualitas layanan, kemudahan penggunaan, dan promosi berpengaruh positif dan signifikan terhadap kepuasan konsumen
Pengaruh Kemampuan Sumber Daya Manusia, Kualitas Audit, dan Ketaatan Aturan Akuntansi terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Enititas Studi pada Badan Standarisasi Nasional (BSN)
Full text linkThis study aims to obtain empirical evidence of the influence of human resource capabilities, audit quality, and adherence to accounting rules on the timeliness of submission of entity financial reports (study at the National Standardization Agency). The population in this study are employees who work in the finance section of the National Standardization Agency. Sampling was carried out using accidental sampling. The primary data collection method used is the questionnaire method. Data were analyzed using multiple linear regression. The results showed that human resources had a positive effect on the timeliness of submission of entity financial reports, audit quality had a positive and significant effect on the timeliness of submission of entity financial reports, compliance with the rule of law had a positive and significant effect on the timeliness of submission of entity financial reports.Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh kemampuan sumber daya manusia, kualitas audit, dan ketaatan aturan akuntansi terhadap ketepatan waktu penyampaian laporan keuangan enititas (studi pada Badan Standarisasi Nasional). Populasi dalam penelitian ini adalah pegawai yang bekerja pada bagian keuangan Badan Standarisasi Nasional. Pengambilan sampel dilakukan dengan menggunakan accidental sampling. Metode pengambilan data primer yang digunakan adalah metode kuesioner. Data dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa Sumber daya manusia berpengaruh positif terhadap ketepatan waktu penyampaian laporan keuangan enititas, kualitas audit berpengaruh positif dan signifikan terhadap ketepatan waktu penyampaian laporan keuangan enititas, ketaatan aturan hukum berpengaruh positif dan signifikan terhadap ketepatan waktu penyampaian laporan keuangan enititas
Pengaruh Persepsi Harga dan Promosi terhadap Pembelian Kompulsif pada Pengguna Marketplace di Kota Semarang
Full text linkA marketplace is a means of conducting shopping activities. Its presence brings convenience and encourages consumptive behavior that is difficult to control, such as compulsive buying. This study aims to analyze the influence of compulsive buying seen from the perception of price and promotion. Through questionnaires distributed to 100 respondents and using descriptive analysis methods and multiple linear regression analysis, the results showed that the price perception variable did not affect compulsive buying, but the promotion variable influenced compulsive buying.Marketplace merupakan sarana dalam melakukan kegiatan berbelanja. Keberadaannya membawa kemudahan dan mendorong perilaku konsumtif yang sulit terkendali, seperti pembelian kompulsif. Penelitian ini bertujuan untuk menganalisis pengaruh terhadap pembelian kompulsif dilihat dari persepsi harga dan promosi. Melalui kuesioner yang disebarkan kepada 100 responden serta menggunakan metode analisis deskriptif dan analisis regresi linier berganda, hasil penelitian menunjukan bahwa variabel persepsi harga tidak berpengaruh terhadap pembelian kompulsif, namun variabel promosi berpengaruh berpengaruh terhadap pembelian kompulsif
Pengaruh Good Corporate Governance terhadap Profitabilitas dengan Kualitas Audit sebagai Variabel Moderasi
Full text linkThis study aims to examine the effect of good corporate governance (managerial ownership, institutional ownership, and independent board of commissioners) on profitability with audit quality as a moderating variable. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange. The sample selection method is the purposive sampling method. The number of samples used in this study was 22 companies, and the number of years of research was five years (2016-2020) so the total observation data used was 110. The data analysis method used was Structural Equation Modeling-Partial Least Square (SEM-PLS). using smartPLS software version 3. The results of this study show that institutional ownership and independent board of commissioners significantly influence the profitability variable, while the effect of managerial ownership on profitability is not significant, the effect of audit quality on profitability is also not significant, audit quality is not able to moderate the effect of variables managerial ownership, institutional ownership, and independent board of commissioners on Profitability. The implication of this research is to provide strategic recommendations for companies in increasing profitability.Penelitian ini bertujuan untuk menguji pengaruh good corporate governance (kepemilikan manajerial, kepemilikan institusional, dan dewan komisaris independen) terhadap profitabilitas dengan kualitas audit sebagai variabel moderasi. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Metode pemilihan sampel adalah dengan metode purposive sampling. Jumlah sampel yang digunakan dalam penelitian ini adalah 22 perusahaan, jumlah tahun penelitian adalah lima tahun (2016-2020), sehingga total observasi data yang digunakan sebanyak 110. Metode analisis data yang digunakan adalah Structural Equation Modeling-Partial Least Square (SEM-PLS) dengan menggunakan software smartPLS versi 3. Hasil penelitian ini menunjukan kepemilikan institusional, dan dewan komisaris independen secara signifikan berpengaruh terhadap variabel profitabilitas, sedangkan pengaruh variabel kepemilikan manajerial terhadap profitabilitas tidak signifikan, pengaruh kualitas audit terhadap profitabilitas juga tidak signifikan, kualitas audit tidak mampu memoderasi pengaruh variabel kepemilikan manajerial, kepemilikan institusional, dan dewan komisaris independen terhadap Profitabilitas. Implikasi dari penelitian ini adalah untuk memberikan rekomendasi strategi bagi perusahaan dalam meningkatkan profitabilitas
Analisis Pengaruh Bantuan Progam Sembako Terhadap Prevalensi Stunting di Indonesia
Full text linkProgram Sembako is one of the food assistance instruments to reduce the burden on household expenses in accessing food as well as to meet adequate nutritional needs as an effort to prevent stunting. This study aims to analyze the effect of the basic food program on the stunting prevalence rate in Indonesia. The method used is Two-Stage Least Squares using STATA 16 in processing to test the significance of research. The results of the first stage IV2SLS show that there is a significant positive relationship between the Program Sembako and adequate nutritional intake, then the results of the second stage show that the higher the adequacy of household nutritious food intake, the lower the prevalence of stunting in Indonesia. In addition, there is a significant effect of the BCG vaccine and ownership of proper sanitation on the prevalence of stunting. Program Sembako will reduce the expenditure burden of poor families in terms of food, so that some of the basic needs of the poor can be met. On the other hand, developing the types of foodstuffs obtained from this program will be able to improve community nutrition, especially for children from an early age so that it will have an effect on reducing stunting.Program sembako merupakan salah satu instrumen bantuan pangan untuk menurunkan beban pengeluaran rumah tangga dalam akses pangan juga untuk memenuhi kebutuhan gizi yang seimbang sebagai upaya dalam mencegah kejadian stunting. Penelitian ini bertujuan untuk untuk menganalisis pengaruh program sembako terhadap angka prevalensi stunting di Indonesia. Metode yang digunakan yaitu Two-Stage Least Squares menggunakan STATA 16 dalam pengolahan untuk pengujian signifikasi terhadap penelitian. Hasil first stage IV2SLS menunjukkan bahwa terdapat hubungan positif signifikan antara program sembako terhadap asupan gizi yang memadai yang selanjutnya hasil second stage menunjukkan bahwa semakin tinggi kecukupan asupan makanan bergizi rumah tangga maka akan menurunkan prevalensi stunting di Indonesia. Selain itu ditemukan adanya pengaruh signifikan vaksin BCG dan kepemilikan sanitasi layak terhadap prevalensi stunting. Program Sembako akan mengurangi beban pengeluaran keluarga miskin dalam hal makanan, sehingga dapat memastikan sebagian kebutuhan dasar masyarakat miskin terpenuhi. Di sisi lain, pengembangan jenis bahan pangan yang didapatkan dari program ini akan mampu meningkatkan gizi masyarakat, terutama anak-anak sejak dini sehingga akan memiliki pengaruh terhadap penurunan stunting