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INDONESIA
JURNAL BISNIS STRATEGI
Published by Universitas Diponegoro
ISSN : 14101246     EISSN : 25801171     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Bisnis Strategi ( P-ISSN : 1410-1246, E-ISSN : 2580-1171 ) is an open access and peer-reviewed published by Department of Magister Management, Faculty of Economics and Business, Universitas Diponegoro, Indonesia. This journal published twice a year (juli and desember). The scope of journal is Business Strategy, Strategic Management, Financial Management, Organization, Human Resource Management, Organizational Behavior, Marketing, Marketing Strategy.
Arjuna Subject : -
Articles 12 Documents
 1   2 
Search results for , issue "Vol 32, No 1 (2023): July" : 12 Documents clear
THE EFFECTS OF AUDIT FEES, AUDIT QUALITY AND OWNERSHIP STRUCTURES ON TAX AGGRESSIVENESS: EVIDENCE FROM MANUFACTURING COMPANIES IN INDONESIA I Dewa Ayu Diah Pradnya Paramita; Fuad Fuad
JURNAL BISNIS STRATEGI Vol 32, No 1 (2023): July
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jbs.32.1.1-14

Abstract

This study investigates the effect of audit fees, auditors’ quality, and ownership structure on tax aggressiveness in Indonesian manufacturing companies. The sample of this study is based on 132 firm-year observations of IDX-listed companies in Indonesia during the 2018–2021 periods. Our study relies on the panel regression models to test the hypotheses. The results show that audit fees, audit quality with auditor industry specialization proxies, and foreign ownership significantly affect corporate tax aggressiveness. We also find significant differences in tax aggressiveness in the period before and during the Covid-19 pandemic. Our study provides a significant contribution to the accounting literature on how corporate tax aggressiveness is determined by audit characteristics and ownership structure.
BIBLIOMETRIC ANALYSIS OF SAFETY MANAGEMENT: A COMPREHENSIVE REVIEW Dwi Yudha
JURNAL BISNIS STRATEGI Vol 32, No 1 (2023): July
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jbs.32.1.%p

Abstract

This article provides a comprehensive review of safety management research conducted between 1982 and 2023 using bibliometric analysis. The analysis of 969 articles published during this period shows that safety management research has steadily grown over the years, with the majority of research conducted in the United States and Europe. The most commonly mentioned term is "safety management," and the highest number of articles were published in 2022, followed by 2020 and 2019. The study also identifies the most prolific authors and journals in the field. China is identified as a leading player in the field of Safety Management research and publications, with the highest frequency of mentions. The USA has the highest TC, indicating the highest number of citations for research and publications in the field of Safety Management. The findings of this study provide valuable insights into the current state of safety management research, which can be used to identify research gaps and prioritize areas for future research. The article also provides a comprehensive reference list of the most influential articles and authors in the field, serving as a starting point for researchers who are new to this area of study.
THE EFFECT OF RETURN ON ASSETS, DEBT TO EQUITY RATIO AND MANAGERIAL OWNERSHIP ON PRICE TO BOOK VALUE IN MINING SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) 2016-2020 PERIOD Hasanudin Hasanudin; Nelisa La Nisa
JURNAL BISNIS STRATEGI Vol 32, No 1 (2023): July
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jbs.32.1.%p

Abstract

This study aims to find out and analyze the effect of return on asset, debt to equity ratio and managerial ownership of price to book value in mining sector companies listed on the Indonesian Stock Exchange (IDX) for the period 2016 to 2020. The population in this study used a porposive sampling technique. The data in this study uses annual reports from 20 mining sector companies with a total of 88 samples of observations. This study uses secondary data and data collection techniques. The technique used is multiple linear regression technique and uses the Statistical Product Service Solution program or SPSS version 26.The results of this study indicate that return on assets has a positive and significantly to the price to book value, the debt to equity ratio has no effect on the results positive and not significant to the price to book value. Temporary managerial ownership has no effect on negative and significant results on price to book value.
THE TRANSFORMATION MODEL OF ISLAMIC BOARDING SCHOOLS IN CURRICULUM DEVELOPMENT SEEN FROM LOCAL RELIGIOSITY TOWARDS GLOBAL IDEALITY AT THE RAUDLOH AL THOHIRIYAH ISLAMIC BOARDING SCHOOL KAJEN PATI Abdullah Syafiq; Edy Rahardja
JURNAL BISNIS STRATEGI Vol 32, No 1 (2023): July
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jbs.32.1.26-37

Abstract

The transformation model of pesantren education in curriculum development is seen from local religiosity towards global ideality at the Raudloh Al Thohiriyah Kajen Pati Islamic boarding school. Regarding the transformation of education in curriculum development, based on the description and existing problems, this study has the following objectives: 1). To knoweducational transformation model of the Raudloh Al Thohiriyah Kajen Pati Islamic boarding school, and 2) To find out the implementation in the development of the Raudloh Al Thohiriyah Kajen Pati Islamic boarding school curriculum seen from local religiosity towards global ideals. The data collection method in this thesis in this study will later use a qualitative research methodology with a participatory approach through multilevel stages,then EngineeringAnalysis of this data using analysis (Triangulation) is described. Triangulation analysis is an attempt to synthesize and group data from observations, interviews, and FGDs.in this research is descriptiveanalytical.The results of this study conclude that 1) Transformation of the educational curriculum has a very important role and use, because this curriculum transformation directs all educational activities carried out by an institution. 2) The main factor inhibiting educational transformation is the conservative view. The meaning is that the current situation is the best and does not need to be changed. This view is still held by some Islamic boarding school caretakers, resulting in setbacks. 3) Development of curriculum materials to improve the quality of education at the Raudloh Al Thohiriyah (Al Mardliyah) Islamic Boarding School of Kajen Pati comes from the curriculum components and learning completeness, curriculum content, local content, self-development, life skills education, study load regulation.
EFFECT OF SUSTAINABILITY DISCLOSURE PERFORMANCE INDICATORS ON PROFIT MANAGEMENT WITH COMPANY SIZE AS A CONTROL VARIABLE Risti Ulfi Hanifah; Provita Wijayanti
JURNAL BISNIS STRATEGI Vol 32, No 1 (2023): July
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jbs.32.1.%p

Abstract

Sustainability disclosure is a disclosure that can communicate to all stakeholders about economic, environmental, and social performance in realizing sustainable development goals. Stakeholder demands to meet the need for more transparent and accountable disclosure by organizations and pressures companies to collect, process, manage, and publish sustainability information. This will be reflected in a more accountable and transparent management of the cost of capital, which can affect the level of revenue management in the company's historical reports. The interesting question is the disclosure of sustainability with the level of profit management in the company over the company's more transparent revenue and the absence of profit manipulation practices carried out by management. The concept of discretionary accruals gives the understanding that management can manipulate accrual income and is usually used to achieve the desired income.This study aims to test empirical evidence regarding the influence of sustainability report indicators on profit management through discretionary accruals with company size as a control variable carried out on companies listed on the Indonesia Securities Exchange in 2018-2021. The samples in this study used non-financial companies with a total sample of 82 selected companies with purposive sampling techniques. This study used Partial Least Squares (PLS) based on variance as a measuring instrument. The data obtained were analyzed using the WarpPLS 5.0 application.Based on the findings, it shows the importance of the role of sustainability reports in terms of each aspect in their influence on profit management. It was concluded that the sustainability report consisting of economic and social aspects has a positive effect on profit management, while the environmental aspect negatively affects profit management, profit management negatively affects the size of the company as a control variable.
THE EFFECT OF RETURN ON ASSETS, RETURN ON EQUITY AND NET INTEREST MARGIN ON STOCK PRICES IN BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2017-2021 PERIOD Adhi Widyakto; Tri Rinawati; Endang Tri Widyarti
JURNAL BISNIS STRATEGI Vol 32, No 1 (2023): July
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jbs.32.1.%p

Abstract

This research was conducted to test the effect of the variable Return On Asset (ROA) Return On Equity (ROE) Net Interest Margin (NIM) on stock prices in banking companies listed on the Indonesian stock exchange for the 2017-2021 period. The data used in this writing is obtained from financial statement data published by idx taken from the www.idx.co.id website. This study used quantitative data with multiple linear regression techniques. The sample of this study was determined by purposive sampling technique and produced 13 company samples for analysis.The results of this study show that Return On Asset (ROA) has a significant effect on the share price of banks listed on the Indonesia Stock Exchange, Return On Equity (ROE) does not have a significant effect on the share price of banks listed on the Indonesia Stock Exchange, Net Interest Margin (NIM) has a significant effect on the stock prices of banks listed on the Indonesia Stock Exchange.
REVISITED CULTURAL HERITAGE & ARCHITECTURAL HERITAGE PREFERENCES TO LEVERAGE SUSTAINABLE TOURISM PERFORMANCE: EMPIRICAL RESEARCH ON INDONESIA WORLD HERITAGE SITES Kardison Lumban Batu; Aulia Vidya Almadana
JURNAL BISNIS STRATEGI Vol 32, No 1 (2023): July
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jbs.32.1.15-25

Abstract

Present study investigated the local benevolence uniqueness (LBU) and Aesthetical Environmental Look (AEL) on Sustainable Tourism Performance (STP) mediated by Revisited Cultural Heritage Value (RCHV) & Architectural Heritage Preferences (AHP.  Data was gathering through survey with questionnaires based from January to June 2022, also questionnaires were distributed to email as well as other social media platform with google forms. Data collection is gained from the domestics’ tourists who have made traveling more than twice and visiting cultural heritage sites. 500 questionnaires were sent and 400 were returned and 383 could be used for further analysis. with non-purposive sampling and purposive sampling technique, respondents should have made traveling). Structural Equation Modeling (SEM) with AMOS 22 was deployed to analyze data. Statistical outputs demonstrated the research findings showing all the proposed hypotheses have significant impact on sustain tourism performance.
The Determinant of Loan Portfolio Shifting: Empirical Study of Banks in ASEAN Country Foza Hadyu Hasanatina
JURNAL BISNIS STRATEGI Vol 32, No 1 (2023): July (Article in Press)
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jbs.32.1.%p

Abstract

Standard Basel regulations limits banks to manage loan activity. It is about minimal capital requirements and liquidity aspect. Bank have to manage the loan portfolio to avoid risk in aspects. This study examines the determinants of loan portfolio shifting of banks, such as: interest rate and credit risk. This study also adds profitability ratio as moderating variable to examines the role on the effect of determinants. The population of this study is commercial banks in ASEAN countries. The sample selection uses non-probability sampling technique with several predetermined characteristics (Cooper & Schindler, 2003). Characteristics of the sample selection are banks categorized as commercial banks by Osiris Database; commercial banks, the region is ASEAN countries; and fortunately for availability data in commercial loans and real estate loans for at least three consecutive years during 2016-2020. The total samples obtained are 72 commercial banks in ASEAN countries. This study uses Ordinary Least Square (OLS) with unbalance pooled panel data. The results show that interest rate has an impact in loan portfolio shifting. However, credit risk has not significantly impact on loan portfolio shifting. In the term of the role in profitability, the effect of interest rate and credit risk is higher on more profitable banks.
CRAFTING BUSINESS MODEL INNOVATION AS THE ANCHOR STRATEGY TO SUSTAIN GREEN START-UP FIRM PERFORMANCE: A STUDY ON INDONESIA START-UP FIRMs Kardison Lumban Batu; Afina Hasya
JURNAL BISNIS STRATEGI Vol 32, No 1 (2023): July
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jbs.32.1.38-48

Abstract

This study is aiming at investigating the most suitable Business Model Innovation (BMI) for start-up firms during unpredictable market. The start-up firms are served as research population and sampling with various scope activities (trading, commerce, private sectors as well as limited) with employee size 10 until 40. 380 questionnaires were valid for further analysis gained from Google forms as well as questionnaires-based email. Structural Equation Modeling with AMOS 20 is used to analysis data. Current study proposed 10 hypotheses, 4 variables as the antecedents of BMI, and 2 mediating variables and green start-up performance (GSP) as the dependent variable. The Innovated Co-Creation Value (ICV) played a significant role as the key factor to increase the GSP. This is to mention that when a firm select and rely on the innovation and co-creation value during its operation, While the innovation to re-capture value during dynamic market, start-up firm experience high performance. To Support BMI, start-up firm is strongly suggested to build relationship with business partner and government. Business Relationship-Based (BRB) show a positive and significant impact on ICV & IRV. Aligned with Government Relationship-Based, it showed a significant impact on ICV & IRV. The finding also proved the significant impacts of Social Relationship-Based (SSB) on ICV & IRV.  The three types of strategies proposed as the determinant factor of BMI is significantly accepted. For unusual finding, the networking capability which is designed and proposed as the key factor to enhance BMI is insignificant to both ICV & IRV.
THE INFLUENCE OF OPERATIONAL FACTORS ON EMPLOYEE TRUST AND COMMITMENT AND ITS IMPACT ON SME BUSINESS PERFORMANCE Ferdi Antonio; Sherly Theresia
JURNAL BISNIS STRATEGI Vol 32, No 1 (2023): July
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jbs.32.1.%p

Abstract

This study aims to investigate how operational factors in SMEs, influence employee trust and commitment and impact business performance using empirical data. The operational factors that were examined namely group formality, internal communication, teamwork, skill, knowledge sharing, and IT support. The eligible 208 respondents who have been working in the SME for more than a year, were obtained through a questionnaire and analyzed using the PLS-SEM method. The empirical findings demonstrate that the six operational influences significantly employee commitment and trust (p<0,05), except for group formality and teamwork skills to trust. Interestingly, commitment shows a larger impact on SMEs' business performance compared to trust, likewise, commitment could mediate the impact of trust. In addition, the model with the total sample shows moderate prediction accuracy (R2: 0,508). Furthermore, the FIMIX PLS identified the data heterogeneity and provide a segment analysis that provides a higher predictive capability (R2: 0,936) to ascertain the explanatory and predictive capability of the model. Finally, the outcomes enable SMS business leaders to make pertinent observations in the organization and encourage the effort to gain employee commitment.

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