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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 224 Documents
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DEKONTRUKSI ASET TETAP PEMERINTAHAN (PADA AKUNTAN DI KOTA BANJARMASIN) Monica Rahardian Ary Helmina; Ayu Oktaviani; Pusvita Indria Mei Susilowati; Ibnu Sutomo
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 11 No. 1 (2023)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v11i1.249

Abstract

The purpose of this study is to deconstruct the understanding of fixed assets in government institutions, using deconstructive semiotic studies based on Jacques Derrida's philosophy. Specifically, the research objectives are First, to understand the interpretation of financial statement providers on fixed assets, and evaluate their understanding of the concept of fixed assets applied in accounting. Second, carrying out a search for meaning (semiotics) structurally and deconstructive on the interpretation of fixed assets to reveal the structural reality that appears on the surface and is hidden behind the interpretation. This type of research is qualitative. Respondents were accountants in Banjarmasin, consisting of teaching accountants, government accountants, management accountants and public accountants. The results of the study concluded that accountants clearly understood the definition of fixed assets, especially government fixed assets. The structural meaning of semiotics Assets are all economic resources as a result of past events that have been controlled, owned by the government, assets have future economic and social benefits that will be achieved, either by the government or the community. Assets can be measured in terms of money, as well as non-financial resources. Necessary for the provision of services to the general public and these resources are maintained due to history and culture. Assets can be purchased on the APBD. Government assets that are the property of the government are obtained from past activities that are used for economic or social activities and are continuously used by the government. Assets can be measured in units of money, non-financial useful life of more than 12 months. Intended for use, in government or public activities. This finding has a fundamental contribution to the field of accounting science because it provides semiotic fundamental ideas for accounting standard setting policies
THE EFFECTS OF SERVANT LEADERSHIP AND ETHICAL LEADERSHIP ON SATISFACTION WITH SUPERVISOR Zakhyadi Ariffin
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 11 No. 1 (2023)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v11i1.251

Abstract

The purpose of this study was to investigate the effects servant leadership and ethical leadership on satisfaction with supervisor. This study uses a quantitative approach. The sample size in this study was 63. Respondents were employees of regional offices of national telecommunications companies in South Kalimantan province. Data analysis used multiple linear regression. All variables have been tested for validity and reliability. The results showed that servant leadership and ethical leadership had an effect on employee satisfaction with their supervisors. The novelty of this study examines the effect of ethical leadership on employee satisfaction with their supervisors
ANALISIS MINAT BELI TERHADAP PENGAMBILAN KEPUTUSAN PADA PRODUK SEPATU OLAHRAGA DI KOTA BATAM Windra Tan; Elfan Wahyu Mulyana
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 11 No. 2 (2023)
Publisher : Universitas Lambung Mangkurat

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui niat beli konsumen Kota Batam dalam mengambil keputusan pembelian sepatu olahraga. Menggunakan survei untuk penelitian korelasional, pendekatan kuantitatif diterapkan dalam penelitian ini. 96 sampel konsumen yang mengetahui, pernah membeli, dan menggunakan Produk Sepatu Olahraga di Kota Batam digunakan dalam penelitian ini. Berdasarkan temuan studi mereka, para ahli menemukan bahwa pengaruh sosial memiliki dampak yang lebih besar pada keputusan pembelian daripada faktor budaya, pribadi, dan psikologis. Selain itu, keputusan pembelian dipengaruhi oleh faktor budaya, sosial, pribadi, dan psikologis yang diambil bersama-sama. Kata Kunci: Budaya, Sosial, Pribadi, Psikologis, Keputusan Pembelian
MEMPENGARUHI ONLINE PURCHASE INTENTION DENGAN TRUST SEBAGAI VARIABEL INTERVENING PADA PELANGGAN MARKETPLACE DI BATAM Zoy Beils; Wisnu Yuwono
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 11 No. 2 (2023)
Publisher : Universitas Lambung Mangkurat

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Abstract

Secara global, terjadi kecenderungan meningkat dalam kegiatan belanja secara online, yang dianggap sebagai preferensi kritis karena jangkauan internet yang luas. Penggunaan internet secara global juga terus meningkat selama dua decade terakhir. Pada tahun 2019, dari 7,676 miliar penduduk, 4,388 miliar orang menggunakan internet, di mana 3,484 miliar di antaranya adalah pengguna media sosial aktif dan 3,256 miliar menggunakan internet melalui telepon seluler (Kemp, 2019). Meskipun pertumbuhan di seluruh dunia dalam penggunaan internet dan belanja online, di beberapa negara, masih ada pelanggan yang enggan berbelanja online karena kurangnya kepercayaan dan risiko yang dirasakan. Di sisi lain, faktor motivasi untuk belanja online termasuk penghematan waktu, diskon harga, kenyamanan dan harga yang kompetitif. Risiko yang dirasakan adalah masalah yang signifikan dalam belanja online karena pengaruh langsungnya terhadap sikap dan perilaku niat untuk membeli. Penelitian yang digunakan dalam penelitian ini adalah konsumen yang berbelanja barang-barang secara online di marketplace Shopee dan Tokopedia sebagai platform yang paling banyak dikunjungi konsumen di Indonesia. Sebagai populasinya adalah semua konsumen pembeli online pada marketplace di kota Batam. Penelitian dilakukan dengan menyebarkan kuesioner pada 350 responden. Hasil pengujian menunjukkan bahwa terdapat pengaruh signifikan brand image pada trust. Citra merek berpengaruh pada kepercayaan pelanggan pada marketplace. Namun tidak terdapat pengaruh signifikan E-WoM pada trust. Terdapat pengaruh signifikan service quality, website quality, price perception pada trust. Terdapat pengaruh signifikan dari trust pada online purchase intention serta terdapat pengaruh signifikan brand image pada online purchase intention dengan trust sebagai variabel mediasi. Kata Kunci: Brand Image, E-WoM, Service Quality, Website Quality , Price Perception, Trust, Online Purchase Intention dan Marketplace
PENDANAAN BOOTSTRAP UNTUK MENDORONG SUSTAINABILITY BISNIS PADA UKM PENGOLAHAN KERUPUK IKAN HARUAN DI LAHAN BASAH KALIMANTAN SELATAN Widyarfendhi; Fahmi Roy Dalimunthe
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 11 No. 2 (2023)
Publisher : Universitas Lambung Mangkurat

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Abstract

Snakehead fish (haruan) is one of the favorite fish commonly consumed by people in South Kalimantan. However, the condition of supply, where the majority comes from catches, makes the price of this fish fluctuate, and it is not uncommon for the price to soar. Availability of supply and price volatility are obstacles faced by SMEs processing haruan fish crackers. To ensure continuous production, the availability of bootstrap funding is expected to reduce problems with the availability of raw material supplies due to price fluctuations. This study aims to analyze: (1) how the application of bootstrap funding to SMEs processing haruan fish crackers in South Kalimantan, and (2) how the bootstrap funding strategy can affect the business sustainability of SMEs processing haruan fish crackers in South Kalimantan. Information collected through questionnaires and interviews from 30 samples of Haruan cracker processing SMEs in South Kalimantan, which was then analyzed using a quantitative approach with SEM PLS. The results of this study indicate that, of the seven alternative bootstrap funding methods, asset management and customers are the two sources of bootstrap funding that have a negative effect on business sustainability. Other sources consisting of employees, owners, suppliers and networks, have no effect on business continuity even though they have a positive direction.
PENGARUH PEMAHAMAN AKUNTANSI DAN PELATIHAN PENYUSUNAN LAPORAN KEUANGAN TERHADAP PELAPORAN KEUANGAN UMKM BERBASIS SAK EMKM Galuh Condrowati; Endang Sri Utami; Tutut Dewi Astuti; Ika Wulandari
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 11 No. 2 (2023)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v11i2.255

Abstract

The purpose of this study was to determine the effect of understanding accounting and training preparing financial reports on MSME financial reporting based on SAK EMKM. The research method used is a quantitative method. The sample in this study was obtained 33 respondents from 220 SMEs registered in Sragi District, South Lampung Regency. Collecting data in this study using a questionnaire as a research instrument. Data analysis techniques in this study were preceded by instrument tests to prove the validity and reliability of variables, classical assumption tests with normality tests, multicollinearity tests, heteroscedasticity tests, and then hypothesis testing using multiple linear regression tests. The results of the study show that (1) Understanding of accounting has a significant positive effect on the financial reporting of MSMEs based on SAK EMKM (MSMEs registered in Sragi District, South Lampung Regency). (2) Financial report preparation training had no effect on MSME financial reporting based on SAK EMKM (MSMEs registered in Sragi District, South Lampung Regency). The implications of the results of this study for the Sragi District Government of South Lampung Regency can adopt policies related to training in preparing financial reports for MSMEs in Sragi District, South Lampung Regency. For MSMEs, especially in Sragi District, South Lampung Regency, they can increase awareness of understanding accounting and training in preparing financial reports
PENGARUH KOMPETENSI KERJA TERHADAP KINERJA PEGAWAI DENGAN MOTIVASI KERJA SEBAGAI MEDIASI DI KANTOR PERTANAHAN KABUPATEN KAPUAS KALIMANTAN TENGAH Nurul Qomari; Meiske Claudia
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 11 No. 2 (2023)
Publisher : Universitas Lambung Mangkurat

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Abstract

This research was conducted to determine and analyze (1) the effect of work competence on the performance of Non-Civil Servant Government Employees (PPNPN) at the Kapuas Regency Land Office; (2) the effect of work competence on the work motivation of non-civil servant government employees (PPNPN) at the Kapuas Regency Land Office; (3) the effect of work motivation on the performance of Non-Civil Servant Government Employees (PPNPN) at the Kapuas Regency Land Office; (4) the effect of work motivation as a mediation of the relationship of work competence on the performance of non-civil servant government employees (PPNPN) at the Kapuas Regency Land Office. Research respondents were 30 non-civil servant government employees (PPNPN) at the Kapuas Regency Land Office. The data was collected through a questionnaire in order to provide an assessment of work competence (X), test work motivation as a mediation (Z) and measure how much employee performance is to the organization (Y). The data analysis method used is Partial Least Square (PLS)3. The results of the study show that, Work Competence has no significant effect on the performance of PPNPN, Work Competencehas a significant effect on work motivation, work motivation has a significant effect on employee performance and work competence has a significant effect on employee performance through the role of mediating work motivation
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG Mellani Yuliastina; Siti Aulia Nur Rahmah; Wahyudin Nor; Dewi Lesmanawati
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 11 No. 2 (2023)
Publisher : Universitas Lambung Mangkurat

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Abstract

The intense competition within the capital market has prompted companies going public to enhance the caliber of their financial statements and hasten the release of audited financial reports. The purpose of this research is to evaluate and scrutinize the influence of factors such as audit tenure, corporate governance as measured by the presence of an independent board of commissioners, institutional ownership and managerial ownership, financial hardship, and audit capacity pressure on the delay of audit reports. The research population is comprised of infrastructure, utility, and transportation companies that were registered on the IDX during 2016-2019. Employing purposive sampling techniques, a sample of 21 companies was selected. The outcomes of the research indicate that audit tenure, institutional ownership, and financial difficulty have an impact on the delay of audit reports, while the existence of independent commissioners, managerial ownership, and audit capacity pressure do not have any effect on the delay of audit reports.
DAPATKAH PERSEPSI DUKUNGAN ATASAN MENGURANGI DAMPAK NEGATIF PSYCHOLOGICAL JOB DEMAND TERHADAP WORK ENGAGEMENT, SURVEI PADA KARYAWAN PT GLOBAL SAMUDRA BORNEO BANJARMASIN zakhyadi Ariffin
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 11 No. 2 (2023)
Publisher : Universitas Lambung Mangkurat

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Abstract

The purpose of this study was to investigate the effect of psychological job demand on work engagement and the moderating role of perceived supervisor support to reduce the impact of psychological job demand on work engagement. The survey was conducted on 64 employees from PT. Global Ocean Borneo in Banjarmasin. Data analysis used regression analysis with moderation. The findings of this study reinforce many previous studies where it has been proven that a negative psychological effect of job demand has a negative effect on work engagement. Other results show that perceived supervisor support does not play a role in reducing the effect of psychological job demand on work engagement among employees.
PENGARUH CORPORATE GOVERNANCE TERHADAP CORPORATE FINANCIAL FRAUD PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Cindy Ellysa; Dewi Khornida Marheni
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 11 No. 3 (2023)
Publisher : Universitas Lambung Mangkurat

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Abstract

This study aims to determine the effect of board size, financial expertise, board independence, rationalization, female board, firm size, leverage ratio (LEV) and asset ratio (ROA) on corporate financial reporting in manufacturing companies listed on the Stock Exchange in 2016 - 2020 The sampling technique used is purposive sampling with a final sample of 80 companies. The analysis used in this research is descriptive statistics and panel regression. The results of this study indicate that the size of the board, financial expertise, board independence, rationalization, and do not have a significant effect on the size of the company's finances. While the financial board has a significant influence on fraud, which means a high number of company ownership can reduce the possibility of an incident, then the leverage ratio (LEV) indicates a high debt so there is a high probability of fraud in the company, assets (ROA) has a high positive significant influence ROA can become pressure for the company so that it is likely to take company actions.

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