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INDONESIA
Jurnal Organisasi Dan Manajemen
Published by Universitas Terbuka
ISSN : 20859686     EISSN : 24429155     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Merupakan media informasi dan komunikasi para praktisi, peneliti, dan akademisi yang berkecimpung dan menaruh minat serta perhatian pada pengembangan organisasi dan manajemen. Diterbitkan oleh Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Terbuka.
Arjuna Subject : -
Articles 379 Documents
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The Effect of Corporate Governance and Company Size on Tax Avoidance Ceacilia Srimindarti; Cici Andriani Widyaningsih; Rachmawati Meita Oktaviani; Pancawati Hardiningsih
Jurnal Organisasi dan Manajemen Vol. 18 No. 1 (2022)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jom.v18i1.1417.2022

Abstract

Purpose – This study aims to examine the effect of corporate governance and company size on tax avoidance in manufacturing companies. Methodology – The population includes all the manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019 and the 288 companies used as samples were selected through the purposive sampling method. A regression model was used for analysis. Findings – The results showed that institutional ownership, independent commissioners, and audit committee did not affect tax avoidance but managerial ownership and firm size have some influence. It was recommended that companies improve good governance by reducing their tax avoidance policies while other variables such as audit quality, executive character, liquidity, accounting conservatism, and capital intensity are suggested to be added to further studies related to tax avoidance. Originality – The novelty of this study is examine all corporate governance mechanisms consist of institutional ownership, independent commissioner, audit committee, and managerial share ownership on tax avoidance.
Digital-Based Economic Recovery Program For MSMEs in Indonesia Febrianur Ibnu Fitroh Sukono Putra; Herry Subagyo; Risanda A. Budiantoro; Awanis L. Haziroh
Jurnal Organisasi dan Manajemen Vol. 18 No. 1 (2022)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jom.v18i1.1763.2022

Abstract

Purpose - The recent Covid-19 pandemic has stagnated the majority of economic sectors, especially Micro-enterprises. This is observed in the inability of most Micro-enterprises to develop during the period, thereby, leading to bankruptcy and a change in sales strategy through a digitalization scheme to obtain more comprehensive marketing access. Therefore, this research was conducted to initiate the ideal e-marketing adoption model for small micro-enterprises. Methodology - This research uses qualitative exploration approach. The samples were selected using snowball sampling technique by moving gradually from one individual to another. Moreover, the analyzed through data collection, reduction, presentation, and conclusion. Findings - The results showed that there are two categories of digital business programs which include startup training and development as well as scale-up training and development. The main contribution of the implementation of the Digital-Based Economic Recovery Program is facilitating the micro-enterprises in Indonesia accessibility to become participants in sustainable empowerment, increasing the micro-enterprises in Indonesia business performance capacity, and encouraging the micro-enterprises competitiveness increased to penetrate the suitable international market standards. Originality - The program is expected to serve as a role model based on mutual relations to ensure optimal empowerment of Micro-enterprises supported by the use of appropriate technology.
The Challenges of University Graduates in The Labour Market During The Industrial Revolution 4.0 Era Ami Pujiawati; Manuntun Parulian Hutagaol; Bomer Pasaribu; Nurmala Katrina Pandjaitan
Jurnal Organisasi dan Manajemen Vol. 18 No. 1 (2022)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jom.v18i1.2130.2022

Abstract

Purpose - This study aims to determine the relevance of the competencies acquired by university graduates in the labor market during the industrial revolution 4.0 era. This is necessary considering the fact that the evolution of this industrial era has triggered the creation of new types of works which require inexperienced college graduates to improve their competencies. Methodology - Data were obtained from Faculty of Economics 2015-2019 alumni at Universitas Terbuka domiciling on Java Island. A total of 279 alumni were used as samples while the data was collected using a questionnaire and analyzed through Biplot. Findings - The results showed that the graduates surveyed fulfilled several competencies required in the labor market but need to improve on some others such as digital, technological, and humanist literacies observed to be needed in industrial revolution era 4.0. Novelty - This study highlights some of the competencies possessed by graduates to operate in the labor market era 4.0 and several others to be improved in order to compete globally.
Optimization of Financial Satisfaction: Stimulant from Financial Literation and Inclusion for Society : Yuliani Yuliani; Taufik Taufik; Luk Luk Fuadah; Ima Andriyani
Jurnal Organisasi dan Manajemen Vol. 18 No. 1 (2022)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jom.v18i1.2133.2022

Abstract

Purpose - The study aims to develop a theoretical model of financial satisfaction and an empirical research model on literacy and inclusion. Primarily, it aims to analyze the concepts of financial attitude, behavior, and knowledge. Methodology - Data were obtained from individuals at Palembang City South Sumatera in between the ages of 20 and 55 who earned an income were included in this research. Furthermore, the Structural Equation Modeling (SEM) technique was used to obtain data of non-probability 142 respondents between May and July 2019. Findings - The results showed that financial attitude and knowledge have a significant positive effect on literacy, while financial behavior shows insignificant impact on literacy. Financial literacy has a significant positive effect on inclusion and satisfaction. Meanwhile, financial inclusion has no significant impact on satisfaction. Originality - This research develops an empirical model of financial satisfaction by examining in detail how individuals increase the availability of products and services, including the ease of access.
The Effect of Work Compensation on Intention to Stay in the Hotel Industry During the COVID 19 Pandemic with Job Embeddedness as Mediation: (Study on Hotel Management Graduates, Universitas Negeri Padang) Feri Ferdian; Youmil Abrian; Hijriyantomi Suyuthie; Kasmita Kasmita; Rizki Amelia Sinensis
Jurnal Organisasi dan Manajemen Vol. 18 No. 1 (2022)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jom.v18i1.2134.2022

Abstract

Purpose - This study aimed to analyze the effect of work compensation on the intention to stay in the hotel industry during the COVID 19 pandemic mediated by job embeddedness. Methodology - A quantitative approach was used on 670 graduates who majored in hotel management based on purposive sampling. The sample size was estimated at 30% of the total population (201 graduates) working in the hotel industry, collecting 145 respondents. Furthermore, the data were analyzed using the Partial Least Square Structural Equation Modelling (PLS-SEM). Findings - The results showed that work compensation affected the graduates’ intentions to stay and job embeddedness in the hotel industry during the COVID 19 pandemic. Job embeddedness affected the intention to stay and mediated its relationship with compensation. Originality - The effect of work compensation on graduates’ intention to stay in the hotel industry during the pandemic was investigated to gain a better understanding. Furthermore, testing job embeddedness as a mediator of the relationship between work compensation and staying intentions produced a new theoretical understanding. Novelty in this study found that graduates still have the intention to stay in the hotel industry due to the job embeddedness that has been formed as a result of the work compensation received which is still in line with their expectations even in the conditions of the COVID 19 pandemic.
Analysis of Obstacles in Implementing The Finished Banknotes Business Model (A Case Study on Banknotes Printing in Indonesia) Saiful Bahri; Syamsul Maarif; Arif Imam Suroso; Nur Hasanah
Jurnal Organisasi dan Manajemen Vol. 18 No. 1 (2022)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jom.v18i1.2503.2022

Abstract

Purpose - Bank Indonesia as a central bank uses Perum Peruri as a banknote printing service provider. In general, Bank Indonesia is a consumer and a banknote paper provider that intends to change the business model from printing services to finished banknotes or end-to-end processes. Therefore, this study aimed to analyze the obstacles faced while implementing the finished banknotes business model by Perum Peruri. Methodology - A total of 9 obstacles were identified based on the literature and discussions with five experts from the banknotes printing industry, Bank Indonesia as a consumer and regulator, the Ministry of State-Owned Enterprises, and the Indonesian Printing Security Association. An interpretive structural modeling analysis was used to measure the strength of the relationship between obstacles, develop hierarchical levels, and classify and rank each obstacle. Findings - The results showed that the main obstacles included limited working capital, dependence on supplies of foreign banknotes, the complexity of their procurement, and barriers to accessing banking. These obstacles can be solved when Perum Peruri improves its capabilities and receives support from the government. Originality - This study is original and provides new knowledge about the obstacles faced by banknote printing companies when changing their business model.
Green Self-Identity as a Mediating Variable of Green Knowledge and Green Purchase Behavior Yunita Budi Rahayu Silintowe; I Made Sukresna
Jurnal Organisasi dan Manajemen Vol. 18 No. 1 (2022)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jom.v18i1.2564.2022

Abstract

Purpose - Most environmental problems can be solved with community support through public purchase behavior on eco-friendly products. Therefore, this study aimed to examine the effect of green knowledge on purchase behavior with self-identity as a mediating variable. Methodology - The data were collected using a questionnaire and a self-administered survey, generating 271 valid responses. The PLS-SEM approach with SmartPLS Version 3.0 was used to develop a study model and evaluate hypotheses. Findings - The results showed that green knowledge influences purchase behavior and self-identity. Furthermore, green self-identity influences purchase behavior and mediates between knowledge and purchase behavior. When customers gain more knowledge, their identity in caring for the environment increases and enhance the purchase behavior of eco-friendly products. The results implied that business people should educate consumers concerning environmental conservation efforts through the use of eco-friendly products. Originality - Green self-identity as a mediator between green knowledge and purchase behavior. Studies on green self-identity are still limited as many focus on purchase intention in green products, only a few studies focus directly on green purchase behavior.
Improving the Performance of Tax Bailiffs through Understanding the Effects of Job Characteristics, Job Demands, and Compensation Caecilia Diah Permatasari; Liswandi Liswandi; Yahya Agung Kuntadi
Jurnal Organisasi dan Manajemen Vol. 18 No. 1 (2022)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jom.v18i1.2716.2022

Abstract

Purpose - Previous researches generally examined the performances of employee, nurse, lecturer and police officer while only a few of them examined tax bailiff's performance. Therefore the purpose of this research is to determine, analyze and obtain empirical evidence on the effect of job characteristics, job demands, and compensation on tax bailiffs’ performance. Methodology - This is a quantitative research with data collected from 130 tax bailiffs in 63 Tax Offices in Indonesia through questionnaires and analyzed using the Structural Equation Model SMART PLS 3.0. Findings - The results showed that job characteristics and compensation significantly positively affect work engagement. Job characteristics, job demands, and work engagement have a significant positive effect on performance. Meanwhile, job demands insignificantly affect work engagement, and compensation insignificantly affect performance. Originality - This research examined tax bailiffs’ performance which has a broad and significant impact on the achievement of state revenues. It contributes to understanding the relationship between job characteristics, job demands, and compensation on tax bailiffs' performance.
Improving Repurchase Intention on Green Marketing Strategy Ni Wayan Eka Mitariani; Agus Wahyudi Salasa Gama; I Gusti Ayu Imbayani
Jurnal Organisasi dan Manajemen Vol. 18 No. 1 (2022)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jom.v18i1.2880.2022

Abstract

Purpose – The best eco-friendly brands are rapidly gaining a powerful reputation for their commitment to the environment. Organisations of all sizes are discovering that the present consumers need more than just the right products and services. Therefore, this study aims to analyze the effect of green brand image on the repurchase intention mediated by brand trust and attachment. Methodology – The samples were cosmetic products and herbal oil users, which applied green products in Bali, Indonesia. In this asaay, data were obtained by distributing questionnaires to 149 respondents, with the PLS model used to analyze the hypothetical results acquired. Findings – The results showed that brand image positively affected trust, attachment, and repurchase intention. The effect of this image on repurchase intention was also mediated by green trust. Based on the findings, the investment of resources helped increase trust, attachment, and repurchase intention, to enhance brand image. Originality – This study developed a strategical marketing framework, to increase the repurchase intention of green products. According to the analytical novelty, brand image indirectly affected repurchase intention through trust. This strategy encouraged customers to always perform repeated purchases from trustable companies producing environmentally friendly green products and services.
The Importance of Dividends to Millennial Investors in Indonesian Capital Markets Said Kelana Asnawi; Dergibson Siagian; Salam Fadilah Alzah; Indra Halim
Jurnal Organisasi dan Manajemen Vol. 18 No. 2 (2022)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jom.v18i2.2917.2022

Abstract

Purpose – This investigation focuses on investors’ interest in cash dividends. In investing selections, dividends are often disregarded, but research on this subject tends to focus on the fundamental variables. Methodology – A questionnaire was submitted to investors on the IDX in October 2021, and 248 data were obtained. The impact of various investor characters, social media and ownership of rumor stocks on the cash dividend were also proposed using logistic regression and multinomial logistic regression. Findings – Except for Genes, none of the other characters indicates an association with/not considering dividends. Only social media variables significantly affect the chances of investors considering dividends. Furthermore, investor experience, risk character and rumor-share ownership variables provide an opportunity to consider dividends below 50%. The results showed that (a) investors who do not follow social media would use cash to buy dividend shares instead of cash withdrawn; (b) Millennials buy other stocks instead of dividend-share; (c) Investors who own rumor stocks will withdraw and purchase others instead of dividend-share. This is because dividends are not considered as an investment strategy. Originality – This study gives (a) a risk-based explanation for investor decisions; (b) behavioral finance research on dividend investing.

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