Journal Of Management Science (JMAS)
Jurnal Ilmu Manajemen (JMAS) menawarkan analisis yang luas dan luas dari semua permukaan manajemen dan sains. Diterbitkan empat kali per tahun, ini memberikan penekanan pada kemahiran universal dalam metode vital, teknik, dan bidang penelitian. menyajikan kesempatan bagi pembaca untuk berbagi saling pengertian di seluruh jajaran bisnis dan manajemen keterampilan dan ilmu yang digunakan; mencakup semua bidang ilmu manajemen dari sistem ke aspek prakti. studi kasus dan meliput isu-isu penting terbaru. Jurnal Ilmu Manajemen (JMAS) meliputi bidang: Akuntansi, Pengantar keuangan, Operasi dan manajemen Informasi, manajemen sumber daya manusia, Pengantar pemasaran, Ekonomi Mikro, Perilaku Organisasi, Hukum Bisnis, Manajemen Strategis, Ekonomi Manajerial, Strategi dan Manajemen Bank, Kewirausahaan , Pengantar Bisnis Internasional, Kepemimpinan, Manajemen Kualitas, Pemasaran, Manajemen Rantai Pasokan, Perbankan, Keuangan dan Akuntansi, Sumber Daya Manusia.
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<![CDATA[The effect of influencer’s credibility and product prices on the purchase intention of Maybelline products in the Tiktok Shop application ]]>
<![CDATA[Thamira Umardi]]>;
<![CDATA[Hamsani Hamsani]]>;
<![CDATA[Reniati Reniati]]>
<![CDATA[ Junal Ilmu Manajemen Vol 6 No 3 (2023): July: Management Science and Field ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/jmas.v6i3.223
<![CDATA[The Covid-19 pandemic has forced everyone to stay and spend more time at home. It had makes the trend for beauty and health care became increased, so the product transactions were also high. This condition supported by the presence of influencers who often to review the beauty products in the Tiktok application, one of them was Tasya Farasya. This study aims to determined and analyzed whether the influencer’s credibility and product prices variables had an effect on the purchase intention of Maybelline products in the Tiktok Shop application. This research used a quantitative approach with the sample of 100 respondent with the criteria being women users of the Tiktok social media who have seen or accessed Tasya Farasya Tiktok account and are currently using Maybelline brand cosmetics. Purposive sampling was used to gather samples using a non-probability sampling strategy. The method for analyzing the data used multiple linear regressions with IBM Statistics 24. The result of data analysis revealed that, partially each of independent variables, which is influencer’s credibility and product prices, had a positive and significant effect on the purchase intention of Maybelline products in the Tiktok Shop application. And simultaneously the two of independent variables also had a positive and significant effect on the purchase intention of Maybelline products in the Tiktok Shop application, so it can be inferred that all of the hypotheses were accepted.]]>
<![CDATA[Analysis earning management, good corporate governance, on sticky cost behavior through the policy tax incentives ]]>
<![CDATA[Jefrianus Jehadu]]>;
<![CDATA[Aloisius Hama]]>
<![CDATA[ Junal Ilmu Manajemen Vol 6 No 3 (2023): July: Management Science and Field ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/jmas.v6i3.236
<![CDATA[The purpose of this research is to test empirically the effect of Earning management, Good Corporate Governance, on sticky cost behavior through a tax incentive policy. The type of data used for sampling is purposive sampling and hypothesis testing using the Partial Least Square (PLS) analysis model with the help of SmartPLS version 3.0 for windows software. The results of this study are; Earning management has contributed to Sticky Cost Behavior. Good Corporate Governance has contributed to Sticky Cost Behavior. Tax incentive policies are not proven as a moderating variable in the influence of Earning management target Sticky Cost. _ The tax incentive policy is proven to be a moderating variable in influence Good Corporate Governance Against Sticky Cost Behavior.]]>
<![CDATA[Taxpayer compliance analysis on micro, small and medium business in Surabaya ]]>
<![CDATA[Karolina Setia]]>;
<![CDATA[Aloisius Hama]]>
<![CDATA[ Junal Ilmu Manajemen Vol 6 No 3 (2023): July: Management Science and Field ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/jmas.v6i3.238
<![CDATA[Governmental expectations to all taxpayers concerning payment of its ease can pay for release without there is insincerity. Society has to pay for release truly as according to law and regulation going into effect but in reality faced many resistance in imposition execution, the taxpayer do not master correctness about taxation law and sanctions to accept the effect of deviation of ease so that on duty taxation assume the mentioned as non-compliance and give pressure, sanction. The object in this research is a small industrial company in Surabaya. utilized by Type Data is the primary data stem from a questionnaire which has been filled in by the owner / company manager with the amount taken by a sample of 30 small industrial companies. Analysis method use doubled linear regression method. The results of the research can be concluded that social pressure, sanction perception and understanding of taxpayers have an effect on by partial and simultaneous compliance of dominant factors and taxpayers have an effect on compliance of taxpayers is the understanding of law tax payer of taxation.]]>
<![CDATA[A bankruptcy analysis of PT Jiwasraya causing losses to the country ]]>
<![CDATA[Silvia Cahyadi]]>;
<![CDATA[Gunardi Lie]]>;
<![CDATA[Moody Rizqy Syailendra]]>
<![CDATA[ Junal Ilmu Manajemen Vol 6 No 3 (2023): July: Management Science and Field ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/jmas.v6i3.241
<![CDATA[The Jiwasraya case is a fraud auditing legal case that has taken a lot of public attention and is particularly influential on capital market investors. This study aims to examine a case of financial statement manipulation or fraud that has occurred in Indonesia, namely PT. Asuransi Jiwasraya (Persero). This research used qualitative methods that produced data and/or results descriptive in the form of words in writing or oral forms from what the researchers observed. The results of this study show that PT. Asuransi Jiwasraya (Persero) has been proven to commit fraud by determining several aspects, such as fraud categories, analysis of the geographical locations or industries where fraud occurred, profile of victims and perpetrators of fraud, motive of the prepetrators, impact of fraud, and strategies in detecting fraud. The results indicate that fraud can involve and harm many parties, so this research is expected to motivate the company in improving the internal control of the fraud happened.]]>
<![CDATA[Analysis on the job training and off the job training to performance through competency in regional water companies in Mojokerto City ]]>
<![CDATA[Mersiana Varia Juita]]>
<![CDATA[ Junal Ilmu Manajemen Vol 6 No 3 (2023): July: Management Science and Field ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/jmas.v6i3.243
<![CDATA[The Regional Drinking Water Company is a company that monopolizes the distribution of water to the community so that it is expected to be able to supply and distribute water according to community needs. Therefore, competent human resources are needed to support performance Regional Drinking Water Company. The decline in the performance of the Mojokerto City Water Supply Company as a whole is largely determined by three performance measurement indicators, namely services, operations and human resources. In the human resources section, the increase in the competence of Regional Drinking Water Company employees from 2017-2022 has experienced a downward trend. These indications show the need for training programs for employees in order to improve employee competence and performance. The purpose of this study was to determine the effect of on the job and off the job training through competence on the performance of employees of the Mojokerto Water Supply Company. The sample in this study used 40 employees of the Regional Drinking Water Company in Mojokerto City. Data analysis used in this study used path analysis. Based on the research results, it can be concluded that on the job training and off the job training have an effect on competency in the Mojokerto Water Supply Company. Whereas on the job training, off the job training and competence affect employee performance. For indirect influence, on the job training and off the job training through competence has a significant influence on the performance of employees in Regional Drinking Water Company in Mojokerto City.]]>
<![CDATA[The effect of the demarketing anti-smoking campaigns on tobacco package warning labels and its implications on the intention to quit smoking ]]>
<![CDATA[Apryanus Fallo]]>;
<![CDATA[Jou Sewa Adrianus]]>;
<![CDATA[Maria Augustin Lopes Amaral]]>
<![CDATA[ Junal Ilmu Manajemen Vol 6 No 3 (2023): July: Management Science and Field ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/jmas.v6i3.245
<![CDATA[Efforts or tools to permanently or temporarily reduce or maintain demand for consumption of certain products or services are defined as demarketing. The impact of this fact makes the government and the private sector have to use a demarketing scheme to deal with this situation. This study was conducted to determine the effect of anti smoking campaigns and tobacco package warning labels have an impact on attitude toward smoking and intention to quit smoking. This research is descriptive quantitive research with 150 respondents were collected by convenience sampling method. This study uses SEM AMOS Version 24 analyze to test the data. The result of this study is anti smoking campaigns has a positive significant to attitude toward smoking, tobacco package warning labels has a positive significant to attitude toward smoking, attitude toward smoking has a positive significant to intention toward smoking.]]>
<![CDATA[The relationship between accounting practices and business performance: literature review study of SMEs in the service industry ]]>
<![CDATA[Rina Apriliani]]>;
<![CDATA[Teguh Prakoso]]>
<![CDATA[ Junal Ilmu Manajemen Vol 6 No 3 (2023): July: Management Science and Field ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/jmas.v6i3.249
<![CDATA[This literature review examines the relationship between accounting practices and business performance in small and medium-sized enterprises (SMEs) in the service industry. The study follows a systematic review methodology, including a comprehensive search of academic databases using relevant keywords and a thorough screening process to identify studies that meet the inclusion criteria. The data analysis involves a thematic analysis of the selected studies, focusing on the types of accounting practices used by SMEs, the performance indicators used to measure business performance, and the strength of the relationship between accounting practices and business performance. The implications for practice suggest that SMEs in the service industry can benefit from implementing financial accounting practices to improve their business performance. However, the use of management accounting practices should be evaluated carefully. Suggestions for further research include investigating the moderating factors that affect the relationship between accounting practices and business performance, such as the external environment and the availability of resources.]]>
<![CDATA[Prevention of fraud in the implementation of procurement of goods and services at RSD Idaman Banjarbaru in the time pandemic Covid-19 ]]>
<![CDATA[Endah Labati Silapurna]]>
<![CDATA[ Junal Ilmu Manajemen Vol 6 No 3 (2023): July: Management Science and Field ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/jmas.v6i3.251
<![CDATA[During emergency conditions, the process and implementation of procuring goods and services (PBJ) differ significantly from normal circumstances. One key distinction lies in the implementation stage and the allocated budget. There is a significant price disparity, leading to higher hospital spending and impacting their finances. Before the COVID-19 pandemic, two methods were employed for PBJ implementation: e-catalog and direct procurement. These methods adhered to established rules, but the general procurement plan for 2020 had to be modified due to the pandemic. Research conducted at RSD Idaman suggests that during the COVID-19 pandemic, the procurement of goods and services should utilize the direct procurement method and direct appointment as per emergency procedures outlined in the relevant laws and regulations governing the procurement of goods and services. These regulations are detailed in the Government Goods and Services Procurement Policy Institute number 13 of 2018, which explicitly addresses procuring goods and services in emergencies. This approach aims to facilitate monitoring, ensure timely completion, and prevent fraud. Furthermore, the procurement of goods and services should be conducted continuously to guarantee the availability of essential supplies. This ongoing process is crucial in meeting the demands of emergencies. By following these recommendations, hospitals can effectively manage their procurement processes, mitigate price disparities, and ensure a consistent supply of goods and services while upholding transparency and preventing fraudulent practices.]]>
<![CDATA[Effect of work from home which impacted on turnover intention during covid-19 pandemic ]]>
<![CDATA[Paulus Sugiarto]]>;
<![CDATA[Ferryal Abadi]]>
<![CDATA[ Junal Ilmu Manajemen Vol 6 No 3 (2023): July: Management Science and Field ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/jmas.v6i3.257
<![CDATA[The implementation of the Work From Home (WFH) policy is believed to be able to suppress the growth rate of COVID-19 cases, so this policy was enacted to slow the spread of Covid-19 while preventing sustainable economic losses. This study aims to determine the relationship and analyze the effect of WFH on job satisfaction, organizational commitment, and work motivation that has an impact on turnover intention in the technological era during the Covid-19 pandemic. The respondents in this study were 207 respondents of employees working in start-up companies, especially technology-based companies in the Jabodetabek area on a local and national scale which were taken using the purposive sampling method. This research is quantitative and uses the PLS Structural Equation Model (SEM-PLS) analysis tool. The results of this study show that WFH has a positive and significant effect on job satisfaction, organizational commitment, and work motivation. Then job satisfaction and organizational commitment have a negative and insignificant effect on turnover intention but work motivation does not have a negative effect on turnover intention. This research contributes to increasing knowledge about the impact of WFH on employee behavior at work, and can be a consideration for companies to develop new strategies to create a good work environment.]]>
<![CDATA[Changes in consumer behavior towards in the film (post) pandemic era ]]>
<![CDATA[Wimardana Herdanto]]>
<![CDATA[ Junal Ilmu Manajemen Vol 6 No 3 (2023): July: Management Science and Field ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/jmas.v6i3.258
<![CDATA[The pandemic has caused various field industry experience some problems, and one of them is the film industry, particularly for films distributed through network cinema. Many players or artists in the Indonesian cinema industry have encountered unavoidable issues due to the pandemic. This research aims to discover consumer behavior toward films in the (post) pandemic era. The type of research used descriptive and verifiable methods using a qualitative approach. The object involved the movies in Indonesia—sources of data from secondary data from books, articles, and supporting references. Data analysis techniques were through qualitative analysis. There have been significant changes in the lives of people in Indonesia during the two years since the emergence of the Covid-29 virus. This pandemic has had a substantial impact on various sectors of human life. It has also disrupted well-established systems in multiple industries running smoothly for decades, including the film industry, particularly for films distributed through cinema networks. Many players in the cinema film industry in Indonesia have faced unavoidable challenges due to the pandemic.]]>
