Journal of Management

The Influence Of Accountability, Transparency, And Information Technology On The Quality Of Public Services (Case Study At Bpjs Ketenagkerjaan Purwakarta)

R.Apit Rahmat Salamet, Dea Putri Ariyanto, Ika Jatnika — Sun, 10 Aug 2025 00:00:00 +0000

This study aims to determine the effect of accountability, transparency, and information technology on the quality of public services partially and simultaneously. The method used in this study is a quantitative method, the data sources used are primary data and secondary data. To obtain data in this study is distributed questionnaires through Google Forms online and barcode offline. The population in this study were all participants of BPJS Ketenagakerjaan Purwakarta. The number of samples in this study was 100 respondents using the Slovin formula. The sampling technique used was purposive sampling with the criteria of participants registered with BPJS Ketenagakerjaan Purwakarta. Testing of the research variables was conducted using the Structural Equation Modeling (SEM) method with the SmartPLS 4 application. The results of the study indicate that Accountability, Transparency, and Information Technology have a significant positive effect on the Quality of Public Services. Accountability with a P-Value of 0.012 <0.05, a T-statistic value of 2.527> 1.98 and a positive original sample of 0.275. Furthermore, Transparency with a P-Value of 0.003 <0.05 and a T-statistic value of 2.973 > 1.98 with a positive original sample of 0.383. And Information Technology with a P-Value of 0.023 <0.05 and a T-statistic value of 2.268 > 1.98 with a positive original sample of 0.296. Furthermore, the results of the coefficient of determination (R-Square) are 0.736 or 73.6% included in the strong category, which means that the variable of Public Service Quality can be explained strongly by Accountability, Transparency, and Information Technology.

Empowering the Community Economy through the Enpowerment and Development of Sharia-Based Cooperatives in East Bandung

Lilis Sakuroh — Mon, 04 Aug 2025 00:00:00 +0000

Sharia-based cooperatives represent a strategic instrument in strengthening the ummah's economy and fostering community economic independence. This study aims to analyze the role of sharia-based cooperatives in empowering the community economy, particularly in the context of social justice, equitable welfare, and financial inclusion. A qualitative approach is employed, incorporating literature review and field data from several Islamic cooperatives in West Bandung. The results indicate that sharia cooperatives serve as an alternative solution for small and medium communities in accessing financing and enhancing business productivity. However, challenges persist, including limited capital, low sharia literacy, and suboptimal cooperative management. Key recommendations include strengthening empowerment policies, continuous coaching, and integrating Islamic cooperatives into the digital economic ecosystem

Analysis of the Impact of Cash Management on Liquidity in the F&B Sector of MSMEs in Bandung

Yondi Caturadina Darnida — Sat, 09 Aug 2025 00:00:00 +0000

This study aims to examine the impact of Cash Management on Liquidity in Micro, Small, and Medium Enterprises (MSMEs) operating in the Food and Beverage (F&B) sector in Bandung City, while investigating the moderating effect of Product Type. The investigation employed a quantitative methodology, using simple linear regression analysis techniques for Model 1, and multiple linear regression for Model 2, which incorporates interaction variables. The findings show that Cash Management exerts a positive and statistically significant influence on Liquidity, as evidenced by the R Square value of 0.363. In addition, the inclusion of the interaction variable of Cash Management and Product Type in Model 2 resulted in an increased R-Square value of 0.420, thus reflecting the increased capacity of the model to explain variations in Liquidity. The interaction variable of Cash Management with Product Type was also shown to have a significant effect, thus strengthening the relationship between Cash Management and Liquidity. Based on these findings, it can be concluded that proficient cash management is critical to improving the liquidity of F&B MSMEs. Moreover, the nature of the products sold serves to moderate this relationship; consequently, it is important for cash management strategies to be tailored to the specific attributes of the products. This research provides practical contributions to MSMEs by facilitating the optimization of their financial management practices.

Social Media Campaign Planning on Instagram for Brand ABC to Increase Awareness and Engagement

Sekar Suci Ningtyas — Mon, 28 Jul 2025 00:00:00 +0000

This research is created to plan the Instagram Social Media Campaign for Brand ABC to increase awareness and engagement. The design made uses the 4D formula (Discover, Define, Deliver, Drive).This study employs a qualitative method with a descriptive analysis approach. The results of the design show: 1) Discover. Brand ABC, which has an elegant and minimalist branding, creates a brand that has a user persona of a woman who is often active and needs comfortable and stylish abayas. ABC has 2 competitors who are also active on social media Instagram and sell in the marketplace. ABC has potential in terms of awareness and engagement. 2) Define. The campaign during this period uses the hashtag #BersamaABC with the objective of increasing awareness by 35% and engagement by at least 50. 3) Deliver. Content pillars are divided into 4 with different percentages. In addition to creating a content plan, other activations that can maximize objectives include collaborating with influencers, live streaming, and creating community channels. 4) Drive. In the budgeting plan, the costs incurred include influencer financing, Meta Ads, and Shopee Ads. The timeline is designed in a weekly format and filled with the main content for that week.

The Influence of Accounting Information Systems, Quality of Financial Reports, and Effectiveness of Decision Making on Financial Performance at Bali Regional Government Banks

Ni Luh Kardini, I Putu Alit Raga Suryanata — Thu, 17 Jul 2025 00:00:00 +0000

This study aims to analyze the influence of Accounting Information Systems (AIS), financial report quality, and decision-making effectiveness on financial performance at the OJK in 2020-2023 at the Bali Regional Development Bank (BPD). Using path analysis, this study found that the AIS has a positive and significant effect on financial performance (β = 0.812, sign = 0.001), where an increase in AIS can improve financial performance by 81.2%. In addition, the quality of financial reports also has a positive and significant effect on financial performance (β = 0.604, sign = 0.000), with an increase in the quality of financial reports potentially increasing financial performance by 60.4%. This study also shows that the AIS has a positive effect on decision-making effectiveness (β = 0.681, sign = 0.001), which then significantly improves financial performance (β = 0.871, sign = 0.000). The quality of financial reports also has a positive effect on the effectiveness of decision-making (β = 0.324, sign = 0.001), which significantly improves financial performance. The analysis results show a strong relationship between AIS, the quality of financial reports, and the effectiveness of decision-making on financial performance, with an R value of 0.842 and an Adjusted R-Square of 0.709. The F-test confirms that all three variables together have a significant effect on financial performance (sign = 0.000). The effectiveness of decision-making plays a significant mediating role in the relationship between AIS and the quality of financial reports on financial performance. This study concludes that improving AIS, the quality of financial reports, and the effectiveness of decision-making are very important for improving the financial performance of Bank BPD Bali.

The Influence of Digital Marketing and Business Management Knowledge on the Sustainability of MSME Marketing in West Sumatra

Hesty Aisyah, Nur Azizah, Muhamad Farhan — Wed, 09 Jul 2025 00:00:00 +0000

This research analyzes the impact of digital marketing and business management knowledge on the marketing sustainability of micro, small and medium enterprises (MSMEs) in West Sumatra. Through empirical analysis, this research shows that there is a significant and positive relationship between digital marketing, business management knowledge and marketing sustainability. These findings highlight the important role of digital marketing strategies and knowledge sharing practices in enhancing MSMEs' market presence, customer engagement and overall marketing sustainability. The practical implications for MSMEs include integrating these strategies into their operational activities and investing in training activities for employees. As MSMEs in West Sumatra face an increasingly competitive business landscape, this research provides actionable insights to drive long-term success and resilience of MSMEs.

Effect of Insenti, Worklplace Environment, and Workplace Discipline on Employee Performance at PT Star Speedy Growth

Mariam Nurul Rohmah — Mon, 07 Jul 2025 00:00:00 +0000

The purpose of this study is to investigate how PT Star Speedy Growth employees' work habits are influenced by psychological factors, the workplace, and work discipline. Employee performance at PT Star Speedy Growth has not yet attained the anticipated level, despite the fact that human capital is crucial in today's globalised society. The hypotheses are tested through the collection and quantitative analysis of data. The results of the study demonstrate that incentives significantly and favourably affect workers' performance at work, indicating that a strong incentive programme may be the primary instrument for raising output. Nonetheless, employees' work habits are positively impacted by company culture and discipline, but this effect is not statistically significant.According to this article, PT Star Speedy Growth must concentrate on maximising staff incentives in an effort to boost output. Karyawan in a low voice. This study offers useful insights for company management and makes an empirical contribution to the body of knowledge on human resource management, especially as it relates to the jasa industry.

The Role of Motivation on Employee Performance With Work Environment Mediaton

Muji Rahayu — Thu, 03 Jul 2025 00:00:00 +0000

This study aims to test whether the work environment variable acts as a mediator in the relationship between employee motivation and performance. The population in this study were employees of Survey Center X located in Bandung. The determination of the number of samples was carried out using probability random sampling techniques and calculations based on the Slovin formula, so that the number of samples was 111 respondents. Data collection was carried out by distributing questionnaires to predetermined respondents. The collected data were then analyzed using the Process Macro Hayes mediation analysis method. The results of the hypothesis test showed that the indirect effect of motivation on employee performance through the work environment was significant and had a larger coefficient than the direct effect. This finding shows that the work environment is proven to significantly mediate the relationship between motivation and performance, so that the existence of a conducive work environment can improve employee performance optimally.