JMM17: Jurnal Ilmu Ekonomi dan Manajemen
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Analysis of Financial Statement Performance Ratios in Cigarette Subsector Companies Listed on The IDX
No full textAssessment of the company's financial performance is critical to determine the company's financial condition so that the company's success rate can be known during a specific period and as an evaluation material for management. The data used in this study are the financial statements of cigarette sub-sector companies listed on the Indonesia Stock Exchange (IDX) for 2019-2023. The data analysis technique in this study is to analyze financial ratios, which include liquidity ratio, activity ratio, solvency ratio, and profitability ratio. The results showed that for the liquidity ratio of PT Wismilak Inti Makmur Tbk. Showed financial performance in good condition, on the activity ratio of PT Gudang Garam Tbk. and PT Hanjaya Mandala Sampoerna Tbk. Showed financial performance in good condition, based on PT Wismilak Inti Makmur Tbk's solvency ratio and PT Gudang Garam Tbk. Showed financial performance in good condition, and on the profitability ratio of the financial performance of the companies PT Indonesian Tobacco Tbk. and PT Hanjaya Mandala Sampoerna Tbk. in good condition
International HR Management: The Role of OCB Towards International HR Management Competency
Get PDFThis study aims to analyze the role of HR Management and Organizational Citizenship Behavior (OCB) in shaping International Human Resource Management (IHRM) competencies, especially in cultural adaptation, cross-cultural communication, and international collaboration. The research method used is a quantitative approach with data collection through questionnaires distributed to HR professionals in multinational companies. The sample was selected using a purposive sampling technique, focusing on HR managers and HR professionals working in multinational companies that have implemented OCB programs. The collected data were analyzed using multiple linear regression. The results of statistical tests showed that a signifi cant relationship was found between HRM and OCB variables with IHRM competencies. Regression analysis indicated that 13.8% of the variation in IHRM competencies (R Square = 0.138) could be explained by these two independent variables. The regression coeffi cient for HRM was 0.139 with a p value = 0.041, while for OCB it was 0.231 with a p value = 0.004, indicating a positive and signifi cant contribution of both variables to improving IHRM competencies. The normality test shows that the residuals are normally distributed, and the multicollinearity test shows no signifi cant problems, with a Tolerance value of 0.974 and a VIF of 1.027. The conclusion of this study is that strengthening OCB in HR management strategies is very important for building and developing adaptive IHRM competencies, so that multinational companies can increase their competitiveness in the dynamic global market
The Impact of Uncertainty and Macroeconomic on Income Inequality in Indonesia
Get PDFOne of the causes of income inequality is uncertainty shocks. These shocks impact the broader macroeconomy, which, in turn, aff ects inequality. This study examines income inequality in Indonesia, aff ected by global and macroeconomic uncertainties, by using the ARDL and ECM co-integration bound tests to analyze both long-term and short-term relationships over the period from 1991 to 2021. The results of the study indicate a long-term eff ect of global uncertainty on income inequality in Indonesia. Additionally, both long-term and short-term variables, such as unemployment and income, also infl uence income inequality in Indonesia
The Influence Of E-Filing Implementation On Taxpayer Compliance Through Service Quality Satisfaction At Kpp Pratama Sidoarjo Barat
Get PDFThe purpose of this study is to examine the impact of e-filing implementation on taxpayer compliance through service quality satisfaction at KPP Pratama Sidoarjo Barat. This research employs a quantitative approach with a survey method, using a sample of 100 taxpayers registered at KPP Pratama Sidoarjo Barat. Data analysis is conducted using the Partial Least Squares (PLS) technique through the SmartPLS 4 application. The data testing techniques applied in this study include validity tests, reliability tests, discriminant validity tests, Fornell-Larcker tests, cross-loading tests, R-square tests, and t-tests. The findings indicate that the implementation of e-filing has a positive and significant effect on taxpayer compliance through service quality satisfaction, with a significance value of 0.000 < 0.005. Indirect analysis results reveal that e-filing implementation (X), mediated by service quality satisfaction (Z), significantly influences taxpayer compliance (Y). These results highlight the crucial role of service quality satisfaction in strengthening the relationship between e-filing implementation and taxpayer compliance. This study provides insights for tax authorities to enhance digital tax services by improving e-filing usability, accessibility, and service quality. By optimizing these factors, tax authorities can increase taxpayer satisfaction and, consequently, improve voluntary tax compliance
A Dynamic Model Of Sustainable Value Creation: The Impact Of Strategic Human Empowerment, Eco-Innovation, Corporate Responsibility Excellence, And Organizational Resilience On Competitive Agility And Financial Growth In The Consumer Goods Sector
No full textThis study aims to analyze the impact of Corporate Responsibility Excellence, Eco-Innovation, Organizational Resilience, and Strategic Human Empowerment on Competitive Agility and Financial Growth. Using a quantitative approach with the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method, this research examines the relationships between these variables in organizations implementing sustainability and innovation strategies. The findings indicate that Competitive Agility is significantly influenced by Corporate Responsibility Excellence, Eco-Innovation, Organizational Resilience, and Strategic Human Empowerment. Meanwhile, Financial Growth is only significantly affected by Eco-Innovation and Organizational Resilience, while Corporate Responsibility Excellence and Strategic Human Empowerment do not show a significant impact on financial growth. These findings suggest that organizational competitiveness can be enhanced through sustainable innovation, organizational resilience, and strategic human resource empowerment. However, to achieve financial growth, companies should focus more on ecological innovation and strengthening business resilience. The managerial implications of this study emphasize the importance of a holistic strategy that integrates sustainability, innovation, and organizational resilience to achieve competitive advantage and sustainable financial growth
Optimization of Green Marketing to Increase Consumer Awareness and Attitude towards Eco-Friendly Housing in Surakarta
Get PDFPurpose This study aims to investigate how elements such as green perceived value, green products, and environmental concern influence consumer attitudes while examining the role of consumer awareness of green products in promoting environmentally friendly purchasing behavior.
Design/Methodology/Approach Data were collected from 111 respondents using convenience and purposive sampling methods. The relationships between green perceived value, green products, environmental concern, green product awareness, and consumer attitudes were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Validity and reliability were assessed through convergent and discriminant validity, while hypothesis testing was conducted using the bootstrapping method.
Findings The findings reveal that green perceived value and environmental concern positively influence consumer attitudes toward purchasing eco-friendly housing. However, green product awareness does not significantly moderate these relationships. Low consumer awareness limits the positive impact of green value and environmental concern, underscoring the need for enhanced consumer education to foster pro-environmental purchasing behavior.
Originality/Value This study provides a novel analysis of green product awareness as a moderating factor in green marketing and consumer attitudes, focusing on non-subsidized housing in Surakarta. The findings offer valuable insights for developers to create effective marketing strategies and for policymakers to expand green building certification programs and promote the adoption of eco-friendly housing solutions by emphasizing the benefits of environmentally friendly products
Analysis Of Market Reaction to The 2024 Presidential Election Results Announcement on Energy Sector Companies Listed on The IDX
No full textPolitical events are one of the events that can affect stock prices because these events are related to the stability of the country's economy. The political event that wants to be tested for its information content on the capital market in Indonesia is the announcement of the 2024 presidential election results. Investor reaction can be measured through two variables, namely abnormal return and trading volume activity.
This study aims to determine the reaction of the capital market in Indonesia to the announcement of the 2024 election results on the capital market with an event study approach. This study uses a comparative study method and a market model approach in calculating expected returns. The research period is an estimation period of 17 days and an observation period of 11 days. The sample determination used purposive sampling technique and examined 78 issuers from 86 energy sector issuers listed on the IDX.
The results showed no difference in abnormal returns and trading volume activity in the period before and after the announcement of election results. In terms of abnormal returns, it shows that the announcement of election results does not contain information that can cause the market to react. Meanwhile, in terms of trading volume activity, investors tend to focus on long-term analysis related to the policies of the new government so as not to make hasty decisions in investing
The Role and Challenges of Digital Leadership in Health Human Resource Management: A Systematic Literature Review
No full textThe accelerating digital transformation in healthcare has significantly influenced human resource management (HRM), with digital leadership emerging as a critical factor in navigating AI-driven workforce systems. However, there remains a research gap regarding the specific role of digital leadership in optimizing HRM, addressing workforce resistance, and ensuring ethical AI integration. This study conducts a systematic literature review (SLR) of 18 high-impact articles sourced from Scopus, Web of Science, PubMed, and Google Scholar, aiming to explore how digital leadership influences AI integration, workforce automation, and leadership challenges in healthcare institutions. The review identifies key themes, including the impact of digital leadership on workforce efficiency, talent retention, and strategic HRM decision-making. Findings reveal that while AI-driven HRM practices—such as predictive analytics and automated recruitment—enhance operational performance, they also pose risks related to data privacy, algorithmic bias, and job displacement. The study highlights regional disparities, where developed nations prioritize AI ethics and data governance, while developing countries face infrastructural and digital literacy challenges. By synthesizing best practices in leadership adaptability, ethical AI deployment, and digital upskilling, the study provides actionable insights for healthcare leaders and HR professionals. This research contributes to the academic discourse by offering a comprehensive framework for responsible and sustainable AI-driven HRM transformation. It emphasizes the importance of strategic digital leadership in overcoming resistance, aligning workforce capabilities with technological advancements, and ensuring equitable implementation across diverse healthcare systems
Does Agribusiness Mudharabah Financing Enhance Community Welfare? Initiatives to Achieve Sustainable Development Goals
No full textThe primary issue is the disparity in access to agribusiness financing, particularly regarding sharia finance models like mudharabah, which may impede the empowerment of farmers and agricultural entrepreneurs. While mudharabah financing may enhance welfare, issues persist regarding public comprehension of the sharia financing process and the viability of the financed enterprise. An further concern is the reliance on the profit-sharing system, which requires effective management, alongside market uncertainties and natural catastrophes that often jeopardize the security of farmers' income. This research aims to examine the correlation between agricultural mudharabah funding and community welfare in Lampung Province in the context of achieving the Sustainable Development Goals (SDGs). This quantitative investigation used SmartPLS 4.0 statistical software. Primary data were obtained by using a purposive sampling method to pick a sample of respondents. This research used a total of 250 samples. The Likert scale was employed to assess the indications, and data were gathered utilizing Google Forms. The study results indicate that agricultural mudharabah finance significantly influences community wellbeing, particularly for farmers and agribusiness stakeholders. Agribusiness mudharabah finance significantly contributes to the attainment of many Sustainable Development Goals, including poverty alleviation, food security, mitigation of social inequalities, and gender equity
A Systematic Literature Review of Business Process Management in SMEs: Key Benefits and Challenges
Get PDFThis systematic literature review (SLR) examines the function of Business Process Management (BPM) in augmenting the operational effi cacy of Small and Medium-sized Enterprises (SMEs). BPM methodologies can aff ord substantial advantages, encompassing enhanced operational productivity, increased customer satisfaction, and improved market fl exibility. Nonetheless, SMEs frequently encounter obstacles such as constrained resources, insuffi cient expertise, and resistance to change when endeavoring to implement BPM frameworks. This review consolidates fi ndings from empirical investigations regarding the principal advantages and challenges of BPM in SMEs, emphasizing the necessity for customized BPM solutions that take into account the distinctive characteristics of SMEs. The review further delineates gaps within the existing literature, particularly in relation to the longitudinal impacts of BPM adoption and the assimilation of digital technologies within BPM practices. Subsequent research should concentrate on formulating cost-eff ective, scalable BPM frameworks and investigating the convergence of BPM and digital transformation for SMEs