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JWM (JURNAL WAWASAN MANAJEMEN)
Published by Universitas Lambung Mangkurat
ISSN : 23375191     EISSN : 25276034     DOI : 10.20527/jwm
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Wawasan Manajemen, an electronic journal, provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to management. This journal encompasses original research articles, review articles, and short communications, including: Financial Management, Marketing Management, Human Resource Management, Organizational Behavior, Corporate Governance, Strategic Management, Operations Management, Change Management, Management Information Systems, Public Policy, Management Accounting, Management Education, Management of Sharia, Entrepreneurship
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol. 10 No. 3 (2022)" : 7 Documents clear
PENGARUH BRAND IMAGE, KUALITAS PRODUK DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN KARTU PERDANA IM3 PRABAYAR BY INDOSAT DI KOTA TUBAN, JAWA TIMUR Rixy Vidianto; Ugy Soebiantoro
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 10 No. 3 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v10i3.209

Abstract

Seiring dengan perkembangan teknologi dan informasi yang sangat pesat di era saat inidapat menimbulkan persaingan yang semakin ketat bagi para pebisnis yang memiliki produksejenis. Oleh sebab itu dibutuhkan strategi yang baik untuk mengembangkan bisnisnya. Tujuandilakukannya penelitian agar mengetahui relasi dari brand image (citra merek), kualitas produkdan promosi terhadap keputusan pembelian kartu perdana IM3 prabayar by Indosat di KotaTuban, Jawa Timur. Penelitian termasuk kedalam penelitian kuantitatif yang metodepengumpulan datanya menggunakan kuisioner. Dengan populasi pelanggan yang berdomisilidi Kota Tuban Jawa Timur yang menggunakan produk IM3 by Indosat. Penentuan sampelpenelitian menggunakan non-probability sampling dengan purposive sampling. Jumlah sampelyang dikumpulkan dalam penelitian ini adalah 70 pengguna IM3 by Indosat yang tinggal diwilayah kota Tuban Jawa Timur. Data yag dipergunakan adalah primer dan sekunder. Denganuji analisis partial least squares (PLS). dan menghasilkan bahwa brand Image, kualitas produkdan promosi memiliki dampak yang baik pada keputusan pembelian.
TAX PLANNING DAN NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN PERTAMBANGAN DI BEI TAHUN 2016-2018) Juliati Juliati; Rahmawati
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 10 No. 3 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v10i3.217

Abstract

Aggressive tax planning has an impact on reducing the amount of taxes that must be paid to the state. Several mining companies in Indonesia are indicated to carry out aggressive tax planning. By using signal theory, companies that carry out tax planning can have an impact on decreasing the value of the company because the company is indicated to have violated tax regulations. This study will examine whether the tax planning by the company has a negative effect on the company. The research design used is quantitative research using hypotheses. The hypothesis proposed is that tax planning has a negative effect on firm value. Hypothesis testing using multiple linear regression. The research sample used is a mining company that went public on the Indonesia Stock Exchange (IDX) in 2016 – 2018. The independent variable is tax planning while the dependent variable is company value, this study also uses control variables, namely profitability and leverage. Measurement of tax planning by using the effective tax rate (ETR) and ETR differential, while the value of the company is measured by using the price to earnings ratio (PER). Profitability control variable is measured using return on assets (ROA) and leverage is measured using debt to equity ratio (DER). The results show that the smaller the ETR, the smaller the PER of the company. The larger the ETR differential, the smaller the PER of the company. The smaller the ETR or the larger the ETR differential indicates that the more aggressive the tax planning is carried out by the company and the greater the tax planning will have an impact on decreasing the value of the company so that the hypothesis in this study is accepted. The conclusion of this study is that tax planning that is carried out aggressively by the company can potentially violate tax regulations applied by a country so that this policy can affect the value of the company to be down.Keywords: tax planning, firm value
DETERMINAN IMPLEMENTASI AKUNTANSI AKRUAL TERHADAP AKUNTABILITAS SEKTOR PUBLIK : PENDEKATAN TEORI INSTITUSIONAL Rohana Maqdliyan
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 10 No. 3 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v10i3.218

Abstract

Ministries and government agencies are required to follow the grand design of the National Bureaucratic Reform (RB) and the provisions of the International Federation of Accountants (IFAC) in implementing accrual accounting reforms to strengthen Public Financial Management (PFM). The application of accrual accounting in Indonesia in forming of financial statements has been carried out since 2015. However, this rule is still debated regarding the need and importance of accrual accounting in the public sector. This condition is due to technical ambiguity, costs, and failure of implementation in some countries. This study aims to present a literature review on the factors causing the effectiveness of accrual accounting implementation in the public sector from the perspective of institutional theory and to obtain a conceptual model for further research related to its effectiveness on transparency and accountability of public sector performance. This study uses content analysis from previous research based on the approach used. The results indicate that there are complex patterns of several factors that significantly influence the formation of an effective model. Institutional and social pressure factors that may affect and complicate the implementation process include pressure from institutions, government, audit boards, political will, regulations/rules, commitment to change management, the culture of transparency, technology, management support, and training, but the individual factors include knowledge, skills, and qualifications show contradictory things. This condition is possible due to environmental differences between countries. Therefore, the suggestion for future research is to reveal the complexity of the pattern and its effectiveness by exploring the variables related to institutional, social, and individual in forming the administrative model of accrual accounting application to the transparency and accountability of the public sector. Institusi kementerian dan lembaga pemerintah dituntut mengikuti grand design Reformasi Birokrasi (RB) Nasional dan ketetapan dari International Federation of Accountant (IFAC) dalam penerapan reformasi akuntansi akrual untuk penguatan Public Financial Management (PFM). Penerapan akuntansi akrual di Indonesia dalam penyusunan laporan keuangan telah dilakukan sejak 2015. Namun, aturan ini masih menjadi perdebatan mengenai kebutuhan dan pentingnya akuntansi akrual di sektor publik. Hal ini karena adanya ambiguitas teknis, biaya dan kegagalan implementasinya di beberapa negara. Penelitian ini bertujuan untuk menyajikan tinjauan literatur tentang faktor penyebab efektifitas implementasi akuntansi akrual di sektor publik ditinjau dari perspektif teori institusional serta untuk mendapatkan model konseptual penelitian selanjutnya terkait efektifitasnya terhadap transparansi dan akuntabilitas kinerja sektor publik. Penelitian ini menggunakan analisis konten/isi yang diidentifikasi dari penelitian sebelumnya berdasarkan pendekatan yang digunakan. Hasil penelitian menunjukkan terdapat kompleksitas pola dari beberapa faktor yang signifikan berpengaruh hingga terbentuk model yang efektif. Faktor tekanan dari institusional dan sosial yang dimungkinkan berpengaruh dan memperumit proses implementasi antara lain tekanan dari institusi, pemerintah, dewan audit, kemauan politik, regulasi/aturan, komitmen perubahan manajemen, budaya transparansi, teknologi, dukungan manajemen, pelatihan. Sedangkan faktor individu yang mencakup pengetahuan, ketrampilan, kualifikasi menunjukkan hal yang kontradiktif. Kondisi ini dimungkinkan karena perbedaan lingkungan antar negara. Oleh karena itu, saran untuk penelitian berikutnya yaitu mengungkap kompleksitas pola dan efektifitasnya dengan melakukan eksplorasi variabel terkait intitusional, sosial, dan individu dalam membentuk model administratif penerapan akuntansi akrual terhadap transparansi dan akuntabilitas sektor publik.
ANALISIS PENGARUH KOMPENSASI PELATIHAN DAN PENGEMBANGAN TERHADAP RETENSI KARYAWAN DENGAN KEPUASAN KERJA SEBAGAI MEDIASI PADA KARYAWAN MANUFAKTUR TUNAS BIZPARK KOTA BATAM Renita Millena; Muhammad Donal Mon
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 10 No. 3 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v10i3.220

Abstract

Human resources is one of the most important asset to be maintained in a company. Human resource management is important to organize, maintain, maximize and sort existing human resources. In the world of human resources, employee retention is an important thing to keep. This study uses a qualitative method with a research sample of manufacturing employees in the Tunas Bizpark Batam area. Questionnaires were distributed via google form with a total of 350 respondents. The variables used in this study are the independent variables of compensation, training and development, mediation of job satisfaction and dependent employee retention. The results of this study found that compensation, training and development have a positive effect on employee retention and job satisfaction. While job satisfaction has a negative result on employee retention. Compensation, training and development are not significant to employee retention by mediating job satisfaction. Sumber daya manusia merupakan salah satu aset perusahaan yang penting untuk dijaga. Manajemen sumber daya manusia berfungsi untuk mengatur, menjaga, memaksimalkan serta menyortir sumber daya manusia yang ada. Dalam dunia sumber daya manusia, retensi karyawan merupakan hal penting untuk dijaga. Penelitian ini menggunakan metode kualitatif dengan sampel penelitian karyawan manufaktur di Kawasan Tunas Bizpark Batam. Kuisioner disebarkan melalui google form dengan total 350 responden. Variabel yang digunakan dalam penelitian ini adalah variabel independent kompensasi, pelatihan dan pengembangan, mediasi kepuasan kerja dan dependen retensi karyawan. Hasil dari penelitian ini menemukan bahwa kompensasi, pelatihan dan pengembangan berpengaruh positif terhadap retensi karyawan dan kepuasan kerja. Sedangkan kepuasan kerja memiliki hasil negatif terhadap retensi karyawan. Kompensasi, pelatihan dan pengembangan tidak signifikan terhadap retensi karyawan dengan mediasi kepuasan kerja.
PERAN EMPLOYEE ENGAGEMENT TERHADAP EMPLOYEE PERFORMANCE Rizka Himawaty; Widodo
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 10 No. 3 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v10i3.221

Abstract

This study aims to measure the role of Employee Engagement as a mediation of the influence of Work Conditions and Professional Identity, so as to increase Employee Performance. The research analysis unit is located in one of the bureaus at the Police Agency in Central Java. The type of research in this study is in the form of Explanatory Research, with the number of samples based on the census method, which means that there are 57 respondents. The analytical tool used in this study is Structural Equation Modeling (SEM) with the SmartPLS (Partial Least Square) Student Version application. The results of this study indicate a significant positive effect between Work Conditions on Employee Engagement, Work Conditions on Employee Performance, Professional Identity on Employee Engagement, Professional Identity on Employee Performance and Employee Engagement on Employee Performance. In addition, Employee Engagement can mediate the influence of Professional Identity on Employee Performance, while Employee Engagement cannot mediate the influence of Professional Identity on Employee Performance.
ANALISIS PERILAKU PEMBELIAN KEBERLANJUTAN TERHADAP PRODUK KECANTIKAN KEBERLANJUTAN DI KOTA BATAM Shania Sabrina; Elfan Wahyu Mulyana
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 10 No. 3 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v10i3.222

Abstract

This study intends to analyze on the factors that influence the purchase of green beauty products in Batam. Factors considered for the analysis were green purchase behavior, green purchase intention, green advertising, green trust, brand image, and environmental concern. Samples were taken from 485 respondents who are 17-25 years old from Batam. The statistical analysis were done with Smart PLS 3. After analysis, it was found that green purchase intention has the highest significance towards green purchase behavior followed by, green trust towards green purchase intention, green advertising towards green purchase intention, environmental concern towards green purchase intention, and that brand image had no significance towards green purchse intention. Penelitian ini bermaksud untuk menganalisis faktor-faktor yang mempengaruhi pembelian produk green beauty di Batam. Faktor yang dipertimbangkan untuk analisis adalah perilaku pembelian keberlanjutan, intensi pembelian keberlanjutan, iklan keberlanjutan, green trust, citra merek, dan kepedulian lingkungan. Sampel diambil dari 485 responden yang berusia 17-25 tahun dari Batam. Analisis statistik dilakukan dengan Smart PLS 3. Setelah analisis, ditemukan bahwa niat pembelian keberlanjutan memiliki signifikansi tertinggi terhadap perilaku pembelian keberlanjutan diikuti oleh, green trust terhadap niat pembelian keberlanjutan, iklan keberlanjutan terhadap niat pembelian keberlanjutan, kepedulian lingkungan terhadap pembelian keberlanjutan. niat, dan citra merek tidak memiliki signifikansi terhadap niat pembelian keberlanjutan.
STRATEGI PEMASARAN BISNIS DISTRO PADA MASA PASCA PANDEMI COVID-19 MELALUI OPTIMALISASI KAPASITAS PENGUNGKIT ADVOKASI DIGITAL Syafira Dzikria Alfiani; Ahmad Ikhwan Setiawan
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 10 No. 3 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v10i3.227

Abstract

ABSTRAK Penelitian ini merupakan penelitian konseptual yang dilakukan dengan tujuan untuk mengetahui apa saja faktor-faktor yang dapat memengaruhi e-advocacy leverage capacity pada industri distro di Bandung. Kondisi pasca pandemi Covid-19, memberikan tantangan baru bagi para pebisnis dikarenakan berubahnya perilaku konsumen. Pemasaran strategis menjadi cara bagi pebisnis untuk tetap bisa meningkatkan loyalitas konsumen, terutama pada situasi pasca Covid-19. Digitalisasi yang tersedia saat ini, menjadi pilihan bagi pebisnis untuk melakukan advokasi dengan memanfaatkan pemasaran digital. Model penelitian ini berkontribusi pada pengembangan konsep tentang advokasi konsumen dari perspektif pemasaran strategis, yang masih jarang dipelajari. Data didapatkan berdasarkan kuesioner survei online yang dikelola peneliti dari pelaku bisnis pada industri distro di Bandung. Data dianalisis berdasarkan validitas konstruk, validitas konvergen dan pemodelan persamaan struktural dengan menggunakan software Smart Partial Least Squares (PLS). E-advocacy leverage capacity mengembangkan konsep advokasi konsumen yang menjadi fokus pada pemasaran digital. Penelitian ini diharapkan tidak hanya berakhir dengan pembelian tetapi juga berkaitan dengan bagaimana cara untuk membuat konsumen bersedia dan mampu mereferensikan atau bahkan memberikan dorongan positif kepada orang lain untuk mengonsumsi sebuah produk. Kata kunci: Covid-19, Pemasaran Digital, Pengungkit advokasi digital

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