MES Management Journal
https://www.mes-bogor.com/journal/index.php/mesman
<p><strong>MES Management Journal</strong> is a peer-reviewed national journal published by Masyarakat Ekonomi Syariah (MES) Bogor in collaboration with Institut Agama Islam Nasional <a href="http://laaroiba.ac.id/">(IAI-N) Laa Roiba Bogor</a>, Ikata Ahli Ekonomi Islam (IAEI), and <a href="https://drive.google.com/file/d/16sjzTcXmo3_9j6ujXIlJE-3dx8PRBWvP/view?usp=sharing">Intelectual Association for Islamic Studies (IAFORIS)</a> . This journal contains scientific papers from academics, researchers and practitioners in the fields of Islamic management, management, economics, finance, industries, and business research. E-ISSN <a href="https://issn.brin.go.id/terbit/detail/20220626431071659">2830-7089</a>. Based on the Decree of the Director General of Higher Education, Research and Technology, Ministry of Education and Culture No 152/E/KPT/2023 (p. 67), Based on the Decree of the Director General of Higher Education, Research and Technology, Ministry of Education and Culture No 152/E/KPT/2023 (p. 84), MES Management Journal was accredited <a href="https://sinta.kemdiktisaintek.go.id/journals/profile/11518">Sinta 5</a> starts from Volume 1 Number 1 2022 to Volume 5 Number 2 2026. Published three times a year every February, June and October</p>MES Bogoren-USMES Management Journal2830-7089Analisa Aplikasi E-Commerce Rupa-Rupa dengan Menggunakan Pendekatan Delone & McLean: Studi kasus pada aplikasi ruparupa
https://www.mes-bogor.com/journal/index.php/mesman/article/view/1042
<p><em>This research aims to determine the influence of product quality and location on purchasing decisions for coffeeshop products. This type of research is associative research. Data collection in this research was carried out through a survey approach with a quantitative descriptive research type by distributing questionnaires to 100 respondents, while the population used in this research was Hypermut coffeeshop customers. Data collection techniques were carried out using interviews, questionnaires and documentation studies. The data analysis t ool used in this research uses SEM-PLS. The data analysis technique in this research is descriptive analysis, hypothesis testing using a partial significant test (t test), simultaneous significant testing (F test), and testing the coefficient of determinat ion (R2). The research results show that product quality and location have a positive and significant effect on purchasing decisions, both simultaneously and partially.</em></p>Muhammad Nur HanifanRojuaniah Rojuaniah
Copyright (c) 2026 Muhammad Nur Hanifan, Rojuaniah Rojuaniah
https://creativecommons.org/licenses/by-nc-sa/4.0
2026-04-092026-04-0951115 – 126115 – 12610.56709/mesman.v5i1.1042Pengaruh Pengembangan Karier dan Stres Kerja Terhadap Komitmen Organisasi dan Niat Berpindah
https://www.mes-bogor.com/journal/index.php/mesman/article/view/1086
<p><em>Turnover intention is unavoidable for companies, where turnover intention influences employees' decisions to leave their workplace. Understanding the mechanisms of turnover formation can help companies maintain workforce stability. This study aims to determine the relationship between career development, organizational commitment, job stress, and employee turnover intention in the Jakarta area. This study uses a quantitative method with an associative descriptive design. Items are assessed using a 5-point Likert scale (1 = Strongly Disagree/STS to 5 = Strongly Agree/SS). It can be concluded that development has a positive effect on organizational commitment, job stress has a negative effect on organizational commitment, and development has no direct effect on intention. However, job stress has a positive effect on continuance intention. This study concludes that organizational commitment also mediates the effect of development on intention to leave. This study also found that commitment to the organization does not choose as a wave that explains the influence of stress on intention to originate. This study contributes with additional empirical evidence, companies are advised to manage work stress proactively, develop transparent career paths that are effectively communicated to the entire employee hierarchy, and provide fair performance-based rewards including financial incentives and non-material recognition are needed to increase loyalty.</em></p>Aila AilaRegina Deka Sofia
Copyright (c) 2026 Aila Aila, Regina Deka Sofia
https://creativecommons.org/licenses/by-nc-sa/4.0
2026-04-092026-04-0951217 – 237217 – 23710.56709/mesman.v5i1.1086Pengaruh Kualitas Sistem, Kualitas Informasi, dan Komitmen Organisasi Terhadap Efektivitas Sistem Informasi Akuntansi: Studi pada PT. Dutaflow Hidrolik
https://www.mes-bogor.com/journal/index.php/mesman/article/view/1030
<p><em>This study aims to analyze the influence of system quality, information quality, and organizational commitment on the effectiveness of accounting information systems (AIS) at PT. Dutaflow Hidrolik. The research employs a quantitative approach with an associative causal design to explain cause-and-effect relationships. Data collection was conducted through questionnaires distributed to employees of PT Dutaflow Hidrolik who have used the Metamorfosys system and have been employed for over a year, excluding the HR team. The sample was determined using the Slovin formula, with 92 respondents required to ensure representative data. However, data from 110 respondents were collected and analyzed. The results indicate that system quality and information quality have a significant positive effect on the effectiveness of AIS. High system quality, characterized by reliability, ease of use, speed, security, and system integration capabilities, supports operational efficiency. Similarly, information quality, marked by accuracy, relevance, completeness, and timeliness, enhances decision-making processes. In contrast, organizational commitment does not significantly affect AIS effectiveness, suggesting that technical factors such as system and information quality play a more critical role. Simultaneously, system quality, information quality, and organizational commitment collectively have a significant effect on AIS effectiveness, as evidenced by an R-squared value of 0.61, indicating that 61% of the variability in AIS effectiveness can be explained by these variables. This study highlights the importance of technical factors in enhancing AIS effectiveness and provides managerial implications for improving system reliability, data accuracy, and employee training to optimize system utilization within the organization.</em></p>Moulie CempakaDwi Wahyuningsih
Copyright (c) 2026 Moulie Cempaka, Dwi Wahyuningsih
https://creativecommons.org/licenses/by-nc-sa/4.0
2026-04-092026-04-095176 – 9076 – 9010.56709/mesman.v5i1.1030Pengaruh Tata Kelola Perusahaan, Tanggung Jawab Sosial Perusahaan, dan Ukuran Perusahaan Terhadap Kinerja Perusahaan Sektor Perbankan
https://www.mes-bogor.com/journal/index.php/mesman/article/view/1069
<p><em>This study is useful for determining the influence of Corporate Governance, Corporate Social Responsibility, and Company Size on Company Performance in the banking sector listed on the IDX in 2020-2023. The data source used in this research is secondary data with a population of 47 banking companies, so that the results of the research sample from the purposive sampling method were 60 data from 15 companies over a period of 4 years. The method used is Quantitative with Multiple Linear Regression analysis test using statistical testing software. This study provides results that Company Size Have a Positive Influence on Company Performance. However, Independent Commissioners, Audit Committee Meetings, Managerial Ownership and Corporate Social Responsibility have no influence on Company Performance. The findings of this study can be an evaluation for investors to be more careful in receiving signals in the form of information about the company's condition before making a decision to invest. For companies, it can be a reference to continue to practice good governance so that it has an impact on the sustainability of the company in the long term.</em></p>Aulia Fadira SafitriYanuar Ramadhan
Copyright (c) 2026 Aulia Fadira Safitri, Yanuar Ramadhan
https://creativecommons.org/licenses/by-nc-sa/4.0
2026-04-092026-04-0951174 – 189174 – 18910.56709/mesman.v5i1.1069Pengaruh Pengalaman, Kepuasan dan Niat Word Of Mouth Terhadap Loyalitas Pelanggan di Bank Digital
https://www.mes-bogor.com/journal/index.php/mesman/article/view/1026
<p><em>Customer satisfaction in digital banking plays an important role in ensuring the sustainability of banking services. Satisfied customers tend to continue using the service and recommend it to others, which can expand the customer base. This study aims to analyze the relationship between customer experience, customer satisfaction, and word of mouth intention in influencing customer loyalty. This study uses a quantitative approach with a purposive sampling method, involving 240 digital bank customer respondents in JABODETABEK. Data collection was carried out through questionnaires, and data analysis used the Structural Equation Modeling (SEM) method. The results of the study indicate that customer experience, customer satisfaction and word of mouth intention have a positive and significant influence on customer loyalty. However, this study has limitations, such as only focusing on the customer perspective without considering external factors such as government regulations and technological developments that can affect customer loyalty. Therefore, further research is recommended to use a longitudinal method to analyze changes in customer behavior over time and consider external variables that can moderate the relationship between experience, satisfaction, and intention to share recommendations with customer loyalty.</em></p> <p> </p> <p> </p> <p> </p>Dessy SetyaningrumGilang Pratama Hafidz
Copyright (c) 2026 Dessy Setyaningrum, Gilang Pratama Hafidz
https://creativecommons.org/licenses/by-nc-sa/4.0
2026-04-092026-04-095150 – 6450 – 6410.56709/mesman.v5i1.1026Analisis Konsep Biaya dalam Manajemen Rumah Sakit: Tinjauan Efisiensi dan Pengendalian Keuangan
https://www.mes-bogor.com/journal/index.php/mesman/article/view/1123
<p style="margin: 0cm; text-align: justify; text-justify: inter-ideograph; text-indent: 36.0pt; line-height: 115%;"><em><span lang="IN" style="font-size: 10.0pt; line-height: 115%; font-family: 'Cambria',serif;">Hospitals as healthcare service institutions have a high level of complexity in financial management, especially in the era of the National Health Insurance (JKN) with the INA-CBGs payment system. The concept of cost becomes an essential element in supporting operational efficiency and financial control in hospitals. This study aims to analyze the application of cost concepts in hospital management and their role in improving efficiency and financial control. The method used is descriptive research with a literature study approach. Data were obtained from scientific journals, textbooks, and reports related to hospital management. The results show that the application of cost concepts such as fixed costs, variable costs, and unit cost plays a significant role in improving operational efficiency and supporting budget control. In addition, the use of the Activity Based Costing (ABC) method provides a more accurate cost description. The conclusion of this study is that a proper understanding and implementation of cost concepts can sustainably improve the financial performance of hospitals.</span></em></p>Duratul FahliaYuri SadewoDesi KomalasariBudi Hartono
Copyright (c) 2026 Duratul Fahlia, Yuri Sadewo, Desi Komalasari, Budi Hartono
https://creativecommons.org/licenses/by-nc-sa/4.0
2026-04-282026-04-2851293 – 302293 – 30210.56709/mesman.v5i1.1123Pengaruh Ketidakpuasan Konsumen dan Harga terhadap Perpindahan Merek dengan Brand Image sebagai Variabel Mediasi: Studi Kasus Perpindahan dari Grab ke Gojek
https://www.mes-bogor.com/journal/index.php/mesman/article/view/1067
<p><em>Competition in the Indonesian online transportation industry is dominated by two major brands, Grab and Gojek. The phenomenon of brands switching from Grab to Gojek demonstrates the importance of understanding the factors that influence consumer behavior in choosing a service. This study aims to develop a conceptual model that explains the influence of consumer dissatisfaction and price on brand switching decisions, with brand image as a mediating variable. The ,ethod used is a literature review with a descriptive analytical approach. The result of the study indicate that dissatisfaction and price perception have a significant impact on brand switching intentions. However, brand image can moderats this influence by shaping consumers’ perceptions of trust and tolerance for service imperfections. The proposed conceptual model can serve as a basis for further quantitative research, with a populations of online transportation users who have croo-platform experience. These findings provide strategic implication for digital brand managers in strengthening consumer loyalty amidst homogeneous service competition.</em></p>Ratu Afifa SafieraWenny PebriantiErna Listiana
Copyright (c) 2026 Ratu Afifa Safiera, Wenny Pebrianti, Erna Listiana
https://creativecommons.org/licenses/by-nc-sa/4.0
2026-04-092026-04-0951150 – 158150 – 15810.56709/mesman.v5i1.1067Pengaruh Dukungan Keluarga, Self Efficacy dan Resiliensi Terhadap Minat Berwirausaha Generasi Z di Kota Denpasar Bali
https://www.mes-bogor.com/journal/index.php/mesman/article/view/971
<p><em>This study aims to analyze the influence of family support, self-efficacy, and resilience on the entrepreneurial interest of Generation Z in Denpasar City, which, despite having significant potential as well as access to technology and a developing creative ecosystem, still faces low entrepreneurial interest, limited skills, experience, and environmental support. The study employed purposive sampling involving 100 Generation Z respondents across four districts in Denpasar City, collecting primary data through questionnaires and secondary data from various sources to obtain a comprehensive overview of factors affecting entrepreneurial interest. The results of this study are: (1) Influence of Family Support, Self-Efficacy, and Resilience on Entrepreneurial Interest: simultaneously, family support, self-efficacy, and resilience have a positive and significant effect on the entrepreneurial interest of Generation Z in Denpasar City with a contribution of 52.4%; (2) Influence of Family Support on Entrepreneurial Interest: family support has a positive and significant effect on the entrepreneurial interest of Generation Z in Denpasar City with a contribution of 45.5%, as motivation, guidance, and trust from family create a conducive environment for entrepreneurship; (3) Influence of Self-Efficacy on Entrepreneurial Interest: self-efficacy has a positive and significant effect on the entrepreneurial interest of Generation Z in Denpasar City by 24.8%, as self-confidence enhances courage, readiness, and the ability to seize business opportunities; and (4) Influence of Resilience on Entrepreneurial Interest: resilience has a positive and significant effect on the entrepreneurial interest of Generation Z by 25.8%, as the ability to recover from failure and face pressure increases motivation and perseverance in starting a business.</em></p>Ni Komang Ayu Sri PradnyanitaNi Wayan Lasmi
Copyright (c) 2025 Ni Komang Ayu Sri Pradnyanita, Ni Wayan Lasmi
https://creativecommons.org/licenses/by-nc-sa/4.0
2026-04-092026-04-095124 –3624 –3610.56709/mesman.v5i1.971Pengaruh Social Media Marketing dan Product Review Terhadap Purchase Decision Parfum Lokal dengan Trust Sebagai Moderasi
https://www.mes-bogor.com/journal/index.php/mesman/article/view/1106
<p><em>The perfume industry in Indonesia is experiencing rapid growth, which has led to increased competition between local brands and encouraged companies to improve their marketing strategies to be more efficient. This study aims to investigate the influence of social media marketing and product reviews on the purchase decision of HMNS local perfume products, as well as to examine the role of trust as a moderating variable in the relationship between social media marketing and purchase decision. The research population consists of active social media users residing in Greater Jakarta and aged 18-34 years. The sample consisted of 141 respondents selected using a non-probability method with purposive sampling technique. Data analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results of this study indicate that social media marketing and product reviews influence purchase decisions, both separately and simultaneously. However, this study found that trust does not moderate the relationship between social media marketing and purchase decisions. </em><em>These findings indicate that consumers' purchase decisions for local perfumes are more influenced by social media marketing and information from product reviews than by trust factors. This study has limitations in terms of the area researched, so it is recommended that future studies expand the scope of the region and add other variables such as brand image, perceived value, and brand awareness to gain a more comprehensive understanding.</em></p>Felisha Aulia AuliaAndi Hidayat Muhmin
Copyright (c) 2026 Felisha Aulia Aulia, Andi Hidayat Muhmin
https://creativecommons.org/licenses/by-nc-sa/4.0
2026-04-092026-04-0951272 – 292272 – 29210.56709/mesman.v5i1.1106Peran Etika Profesi dalam Pengambilan Keputusan Manajerial :Analisis pada Fungsi Rekrutmen dan Seleksi SDM
https://www.mes-bogor.com/journal/index.php/mesman/article/view/1043
<p><em> Professional ethics plays a crucial role in managerial decision-making, particularly in the recruitment and selection of human resources (HR). This study aims to analyze the influence of professional ethics principles on the decision-making process in selecting suitable candidates, maintaining organizational integrity, and creating a fair and transparent work environment. The research employed a descriptive qualitative approach, with data collected through in-depth interviews with HR managers, observation of recruitment processes, and analysis of company policy documents related to codes of ethics and selection procedures. The findings indicate that the implementation of professional ethics has a significant impact on the quality of managerial decisions, including the reduction of bias, increased objectivity, and compliance with labor laws and regulations. Furthermore, professional ethics contributes to strengthening internal and external trust in the organization, enhancing corporate reputation, and supporting the sustainability of professional HR management. This study recommends that organizations consistently disseminate and enforce professional ethics standards, provide training for recruitment managers, and implement evaluation and monitoring mechanisms at every stage of the selection process. Thus, integrating professional ethics into managerial decision-making serves as a strategic foundation for the effectiveness and sustainability of the HR function.</em></p>Dito Aditia DarmaHari Adrian TariganHendra SetiawanRafi Husni Alfajri SiregarZulkifli
Copyright (c) 2026 Dito Aditia Darma, Hari Adrian Tarigan, Hendra Setiawan, Rafi Husni Alfajri Siregar, Zulkifli
https://creativecommons.org/licenses/by-nc-sa/4.0
2026-04-092026-04-0951108 – 114108 – 11410.56709/mesman.v5i1.1043Pengaruh Isu PHK Terhadap Motivasi Karyawan yang Berdampak Terhadap Kinerja, Kepuasan Kerja, dan Retensi Karyawan
https://www.mes-bogor.com/journal/index.php/mesman/article/view/1087
<p><em>The COVID-19 pandemic has resulted in layoffs, work disruptions, changes in work patterns, and psychological stress, posing challenges for companies in maintaining employee motivation, communication, and performance, particularly in the logistics industry, which has high operational demands. This study aims to analyze the relationship between layoffs, organizational communication, motivation, performance, and employee retention at PT Berkat Subuh Transpor. The study used a quantitative approach with a descriptive design. Data were obtained from 173 employees through purposive sampling and collected using an online questionnaire. Analysis was conducted using Structural Equation Modeling (SEM). The results show that layoffs have no significant effect on employee motivation or performance. Conversely, motivation has a positive and significant effect on employee performance and retention. Motivation also acts as a mediating variable between organizational communication and performance and job satisfaction. However, organizational communication has not been able to moderate or reduce the impact of layoffs on employee motivation. These findings emphasize the important role of motivation in improving employee performance, satisfaction, and retention in logistics companies.</em></p>Felix MartinusSundring Pantja Djati
Copyright (c) 2026 Felix Martinus, Sundring Pantja Djati
https://creativecommons.org/licenses/by-nc-sa/4.0
2026-04-092026-04-0951238 – 255238 – 25510.56709/mesman.v5i1.1087Manajemen Perpajakan PT Golden Energy Mines Tbk: Strategi Kepatuhan, Kontrol Risiko, dan Kontribusi Ekonomi Nasional
https://www.mes-bogor.com/journal/index.php/mesman/article/view/1035
<p><em>Tax management is a critical aspect of multinational corporate operations, particularly in the mining industry under strict regulatory oversight. This study analyzes the tax management system of PT Golden Energy Mines Tbk (GEMS) using a qualitative case study method based on consolidated financial statements and sustainability reports 2023–2024. Research results demonstrate that GEMS implements a full compliance strategy through a comprehensive self-assessment system, quarterly tax risk evaluation, and effective communication with tax authorities. GEMS' tax contribution reached USD 646.68 million in 2023, significantly contributing to the state's Non-Tax Revenue (PNBP) from the energy and mineral sector. Effective tax management is not merely a regulatory requirement but a strategic mechanism to create shared value for all stakeholders while minimizing tax risks and contingent liabilities. The research recommends strengthening international tax transparency and implementing Country-by-Country Reporting to enhance stakeholder confidence.</em></p>Angga Anggasmara PutraIda Farida Adi PrawiraMemen Kustiawan
Copyright (c) 2026 Angga Anggasmara Putra, Ida Farida Adi Prawira, Memen Kustiawan
https://creativecommons.org/licenses/by-nc-sa/4.0
2026-04-092026-04-095191 – 10791 – 10710.56709/mesman.v5i1.1035Pengaruh Kepercayaan Produk, Interaktivitas Produk Terhadap Keputusan Pembelian Melalui Brand Image Sebagai Variabel Mediator
https://www.mes-bogor.com/journal/index.php/mesman/article/view/1082
<p><em>The phenomenon of increasing competition in the skincare industry, particularly with the Skintific brand, requires companies to build consumer trust and create effective interactions to enhance brand image and encourage purchasing decisions. This research uses a quantitative approach with a survey method. The sample for this study consists of 125 respondents who are users of Skintific skincare products obtained through purposive sampling. Data were analyzed using Structural Equation Modeling (SEM) with the help of SmartPLS software. The results of the study indicate that product trust and product interactivity have a positive and significant effect on brand image. Additionally, brand image has a significant effect on purchasing decisions and can mediate the influence of product trust and product interactivity on purchasing decisions. These findings provide implications for skincare brand marketing strategies to focus more on building trust and strong interaction with consumers in order to strengthen brand image and drive purchasing decisions.</em></p>Rafika DewiMuniroh Muniroh
Copyright (c) 2026 Rafika Dewi, Muniroh Muniroh
https://creativecommons.org/licenses/by-nc-sa/4.0
2026-04-092026-04-0951190 – 205190 – 20510.56709/mesman.v5i1.1082Determinasi Komitmen Organisasi: Studi pada RSIA Bunda Fathia Purwakarta
https://www.mes-bogor.com/journal/index.php/mesman/article/view/1029
<p><em>This study aims to examine the role of job satisfaction in mediating the relationship between transformational leadership and the work environment on organizational commitment at RSIA Bunda Fathia Purwakarta. The research is grounded in the importance of effective leadership and a supportive work environment in enhancing organizational commitment, which in turn affects employee performance and retention. A quantitative approach was employed through a survey of 275 employees. Data were analyzed using Structural Equation Modeling (SEM) with LISREL 8.8. The results indicate that transformational leadership has a significant positive effect on job satisfaction (β = 0.299; T = 4.753) and organizational commitment (β = 0.216; T = 3.387). The work environment also shows a significant positive effect on job satisfaction (β = 0.209; T = 3.442) and organizational commitment (β = 0.197; T = 3.199). Furthermore, job satisfaction significantly influences organizational commitment (β = 0.251; T = 3.786) and mediates the relationship between transformational leadership (β = 0.075; T = 3.064) and the work environment (β = 0.052; T = 2.611) with organizational commitment. The model explains 20.8% of the variance in organizational commitment. The findings highlight that strengthening organizational commitment requires the implementation of transformational leadership and the creation of a conducive work environment, with job satisfaction serving as a crucial mediating factor.</em></p>Mohammad Farid GhazaliNenny HendajanyEtty Sofia Mariati Asnar
Copyright (c) 2026 Mohammad Farid Ghazali, Nenny Hendajany, Etty Sofia Mariati Asnar
https://creativecommons.org/licenses/by-nc-sa/4.0
2026-04-092026-04-095165 – 7565 – 7510.56709/mesman.v5i1.1029Pengaruh Kualitas Pelayanan dan Harga Terhadap Kepuasan Sebagai Variabel Mediasi Terhadap Loyalitas Konsumen pada Caffe Ruang Hati di Sangatta
https://www.mes-bogor.com/journal/index.php/mesman/article/view/1124
<p><em>This study aims to analyze the effect of service quality and price on customer satisfaction and customer loyalty, with satisfaction acting as a mediating variable at Caffe Ruang Hati in Sangatta. This research adopts a quantitative approach with an associative design. Data were collected through questionnaires distributed to 180 respondents who are customers of Caffe Ruang Hati in Sangatta. The data analysis technique employed is Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) using SmartPLS software. The results indicate that service quality has a positive and significant effect on customer satisfaction and customer loyalty. Price is also found to have a positive and significant effect on customer satisfaction and customer loyalty. Furthermore, customer satisfaction has a positive and significant effect on customer loyalty. The indirect effect analysis reveals that customer satisfaction significantly mediates the relationship between service quality and customer loyalty, as well as between price and customer loyalty. Overall, all proposed hypotheses are supported. These findings highlight that improving service quality and setting appropriate pricing strategies can enhance customer satisfaction, which in turn fosters stronger customer loyalty at Caffe Ruang Hati in Sangatta.</em></p>Eka NurjannahWiwiek Neviana YusufNanda Dian EkaWasti Sa'danSyahril Hasan
Copyright (c) 2026 Eka Nurjannah, Wiwiek Neviana Yusuf, Nanda Dian Eka, Wasti Sa'dan, Syahril Hasan
https://creativecommons.org/licenses/by-nc-sa/4.0
2026-04-282026-04-2851303 – 321303 – 32110.56709/mesman.v5i1.1124Pengaruh Tata Kelola Perusahaan Terhadap Earning Per Share
https://www.mes-bogor.com/journal/index.php/mesman/article/view/1068
<p><em>This study aims to analyze the relationship between corporate governance and earning per share,</em> <em>which uses five independent variables, Managerial Ownership (MO), Audit Committee (AC),</em> <em>Institutional Ownership (IO) Board of Commissioners Size (BOS), Independent Commissioner (1C),</em> <em>and Earning Per Share (EPS) as the dependent variabel. This research data is secondary, with thepopulation obtained, 47 companies in the banking sector on the Indonesia Stock Exchange (IDX).</em> <em>Then, of the 47 companies, there were 17 that fot the criteria, so there were 51 samples in the 2021-2023 period purposie sampling techniqe. This tes method, Quantitative and as a test usiNg Multiple Linear Regression, and using a statistical test application. The result obtained by ManagerialOwnership on increasing Earning Per Share have a negative effect, the Audit Committee has no effecton increasing Earning Per Share, Institutional Ownership on increasing Earning Per Share has anegative effect, Board of Commissioners Size also has no effect on increasing Earning Per Share,</em> <em>and the presence of Independet Commissioners makes a positive contibution to increaisng EarningPer Share. This research can also be useful and be considered by inestors as an initial analysis before investing their capial. For companies, they must build and effective governance system, and improve operational performance so that thecompany can achieveits goals.</em></p>Intan OktaviaYanuar Ramadhan
Copyright (c) 2026 Intan Oktavia, Yanuar Ramadhan
https://creativecommons.org/licenses/by-nc-sa/4.0
2026-04-092026-04-0951159 – 173159 – 17310.56709/mesman.v5i1.1068Pengaruh Transparansi, Akuntabilitas dan Keadilan Terhadap Good Corporate Governance pada Bank Syariah Indonesia
https://www.mes-bogor.com/journal/index.php/mesman/article/view/1025
<p class="s14"><span class="s13"><span class="bumpedFont15">This quantitative study examines the influence of Transparency (X1), Accountability (X2), and Fairness (X3) on Good Corporate Governance (GCG) in Indonesian Sharia Banks, using a causal associative method with 30 respondents. Although the independent variables are considered quite reliable, there are significant problems with the validity and reliability of the dependent variable GCG (Y), which indicates measurement inconsistency. The results of multiple linear regression analysis show that simultaneously (F test) and partially (t test), Transparency, Accountability, and Fairness do not have a significant effect on GCG (R² only 7.7%). The study concludes that the tested model is weak and suggests improvements to the instrument (especially the Y variable) and additional samples for future research.</span></span></p> <p class="s14"><span class="s15"><span class="bumpedFont15">Keywords:</span></span><span class="s13"><span class="bumpedFont15"> Good Corporate Governance, Transparency, Accountability, Justice, Bank Syariah Indonesia</span></span></p> <p class="s12"><span class="s3">Abstrak</span></p> <p class="s14"><span class="s13"><span class="bumpedFont15">Penelitian</span></span> <span class="s13"><span class="bumpedFont15">kuantitatif</span></span> <span class="s13"><span class="bumpedFont15">ini</span></span> <span class="s13"><span class="bumpedFont15">menguji</span></span> <span class="s13"><span class="bumpedFont15">pengaruh</span></span> <span class="s13"><span class="bumpedFont15">Transparansi</span></span><span class="s13"><span class="bumpedFont15"> (X1), </span></span><span class="s13"><span class="bumpedFont15">Akuntabilitas</span></span><span class="s13"><span class="bumpedFont15"> (X2), dan </span></span><span class="s13"><span class="bumpedFont15">Keadilan</span></span><span class="s13"><span class="bumpedFont15"> (X3) </span></span><span class="s13"><span class="bumpedFont15">terhadap</span></span><span class="s13"><span class="bumpedFont15"> Good Corporate Governance (GCG) pada Bank Syariah Indonesia, </span></span><span class="s13"><span class="bumpedFont15">menggunakan</span></span><span class="s13"><span class="bumpedFont15">metode</span></span> <span class="s13"><span class="bumpedFont15">asosiatif</span></span> <span class="s13"><span class="bumpedFont15">kausal</span></span> <span class="s13"><span class="bumpedFont15">dengan</span></span><span class="s13"><span class="bumpedFont15"> 30 </span></span><span class="s13"><span class="bumpedFont15">responden</span></span><span class="s13"><span class="bumpedFont15">. </span></span><span class="s13"><span class="bumpedFont15">Meskipun</span></span> <span class="s13"><span class="bumpedFont15">variabel</span></span><span class="s13"><span class="bumpedFont15">independen</span></span> <span class="s13"><span class="bumpedFont15">dinilai</span></span> <span class="s13"><span class="bumpedFont15">cukup</span></span> <span class="s13"><span class="bumpedFont15">reliabel</span></span><span class="s13"><span class="bumpedFont15">, </span></span><span class="s13"><span class="bumpedFont15">terdapat</span></span> <span class="s13"><span class="bumpedFont15">masalah</span></span> <span class="s13"><span class="bumpedFont15">signifikan</span></span><span class="s13"><span class="bumpedFont15"> pada </span></span><span class="s13"><span class="bumpedFont15">validitas</span></span><span class="s13"><span class="bumpedFont15"> dan </span></span><span class="s13"><span class="bumpedFont15">reliabilitas</span></span> <span class="s13"><span class="bumpedFont15">variabel</span></span> <span class="s13"><span class="bumpedFont15">dependen</span></span><span class="s13"><span class="bumpedFont15"> GCG (Y), yang </span></span><span class="s13"><span class="bumpedFont15">menunjukkan</span></span> <span class="s13"><span class="bumpedFont15">inkonsistensi</span></span> <span class="s13"><span class="bumpedFont15">pengukuran</span></span><span class="s13"><span class="bumpedFont15">. Hasil </span></span><span class="s13"><span class="bumpedFont15">analisis</span></span> <span class="s13"><span class="bumpedFont15">regresi</span></span><span class="s13"><span class="bumpedFont15"> linear </span></span><span class="s13"><span class="bumpedFont15">berganda</span></span> <span class="s13"><span class="bumpedFont15">menunjukkan</span></span> <span class="s13"><span class="bumpedFont15">bahwa</span></span> <span class="s13"><span class="bumpedFont15">secara</span></span> <span class="s13"><span class="bumpedFont15">simultan</span></span><span class="s13"><span class="bumpedFont15"> (Uji F) </span></span><span class="s13"><span class="bumpedFont15">maupun</span></span><span class="s13"><span class="bumpedFont15">parsial</span></span><span class="s13"><span class="bumpedFont15"> (Uji t), </span></span><span class="s13"><span class="bumpedFont15">Transparansi</span></span><span class="s13"><span class="bumpedFont15">, </span></span><span class="s13"><span class="bumpedFont15">Akuntabilitas</span></span><span class="s13"><span class="bumpedFont15">, dan </span></span><span class="s13"><span class="bumpedFont15">Keadilan</span></span> <span class="s13"><span class="bumpedFont15">tidak</span></span><span class="s13"><span class="bumpedFont15">berpengaruh</span></span> <span class="s13"><span class="bumpedFont15">signifikan</span></span> <span class="s13"><span class="bumpedFont15">terhadap</span></span><span class="s13"><span class="bumpedFont15"> GCG (R² </span></span><span class="s13"><span class="bumpedFont15">hanya</span></span><span class="s13"><span class="bumpedFont15"> 7,7%). </span></span><span class="s13"><span class="bumpedFont15">Penelitian</span></span><span class="s13"><span class="bumpedFont15">menyimpulkan</span></span> <span class="s13"><span class="bumpedFont15">bahwa</span></span><span class="s13"><span class="bumpedFont15"> model yang </span></span><span class="s13"><span class="bumpedFont15">diuji</span></span> <span class="s13"><span class="bumpedFont15">lemah</span></span><span class="s13"><span class="bumpedFont15"> dan </span></span><span class="s13"><span class="bumpedFont15">menyarankan</span></span><span class="s13"><span class="bumpedFont15">perbaikan</span></span> <span class="s13"><span class="bumpedFont15">instrumen</span></span><span class="s13"><span class="bumpedFont15"> (</span></span><span class="s13"><span class="bumpedFont15">khususnya</span></span> <span class="s13"><span class="bumpedFont15">variabel</span></span><span class="s13"><span class="bumpedFont15"> Y) </span></span><span class="s13"><span class="bumpedFont15">serta</span></span> <span class="s13"><span class="bumpedFont15">penambahan</span></span><span class="s13"><span class="bumpedFont15">sampel</span></span> <span class="s13"><span class="bumpedFont15">untuk</span></span> <span class="s13"><span class="bumpedFont15">penelitian</span></span><span class="s13"><span class="bumpedFont15"> di masa </span></span><span class="s13"><span class="bumpedFont15">depan</span></span><span class="s13"><span class="bumpedFont15">.</span></span></p> <p class="s14"><span class="s16"><span class="bumpedFont15">Kata Kunci:</span></span><span class="s13"><span class="bumpedFont15"> Good Corporate Governance, </span></span><span class="s13"><span class="bumpedFont15">Transparansi</span></span><span class="s13"><span class="bumpedFont15">, </span></span><span class="s13"><span class="bumpedFont15">Akuntabilitas</span></span><span class="s13"><span class="bumpedFont15">, </span></span><span class="s13"><span class="bumpedFont15">Keadilan</span></span><span class="s13"><span class="bumpedFont15">, Bank Syariah Indonesia</span></span></p>Dwi Zahara Gadiez Salsabilla PanjaitanAish SusanniatiZam Zam KhairaniMutiara DetrisShita Tiara
Copyright (c) 2026 Dwi Zahara , Gadiez Salsabilla Panjaitan, Aish Susanniati; Zam Zam Khairani, Mutiara Detris; Shita Tiara
https://creativecommons.org/licenses/by-nc-sa/4.0
2026-04-092026-04-095137 – 4937 – 4910.56709/mesman.v5i1.1025Pengaruh Risk Management dan Green Human Resource Management Practices terhadap Sustainable Employee Performance melalui Green Work Engagement pada Karyawan Perusahaan Bank BUMN di Balikpapan
https://www.mes-bogor.com/journal/index.php/mesman/article/view/1115
<p><em>This study aims to analyze the effect of Risk Management and Green Human Resource Management Practices on Sustainable Employee Performance through Green Work Engagement among employees of state-owned banks in Balikpapan. This research employed a quantitative approach with an associative design. Data were collected through questionnaires distributed to 280 respondents who were employees of state-owned banks in Balikpapan and were analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with the assistance of SmartPLS software. The results indicate that Risk Management and Green Human Resource Management Practices have a positive and significant effect on Green Work Engagement and Sustainable Employee Performance. In addition, Green Work Engagement was also found to have a positive and significant effect on Sustainable Employee Performance. The indirect effect testing further revealed that Green Work Engagement significantly mediates the relationship between Risk Management and Green Human Resource Management Practices on Sustainable Employee Performance. These findings confirm that effective risk management and the implementation of green-oriented human resource management practices play an important role in enhancing green work engagement and fostering sustainable employee performance in state-owned banks in Balikpapan.</em></p>Eka NurjannahWiwiek Neviana YusufNanda Dian EkaWasti Sa'danNurlia Nurlia
Copyright (c) 2026 Eka Nurjannah, Wiwiek Neviana Yusuf, Nanda Dian Eka, Wasti Sa'dan, Nurlia Nurlia
https://creativecommons.org/licenses/by-nc-sa/4.0
2026-05-212026-05-2151303 – 322303 – 32210.56709/mesman.v5i1.1115Pengaruh Stres Kerja terhadap Cyberloafing dengan Ketidakpuasan Kerja sebagai Variabel Mediasi pada Karyawan Generasi Z Alfamart Kota Ende
https://www.mes-bogor.com/journal/index.php/mesman/article/view/1053
<p><em>This</em><em> study aims to examine the effect of job stress on cyberloafing behavior with job dissatisfaction as a mediating variable among Generation Z employees of Alfamart in Ende City. The research employed a quantitative approach using a survey method. Purposive sampling was applied, resulting in 88 respondents. Data were analyzed using Structural Equation Modeling based on Partial Least Square (SEM-PLS) with SmartPLS 4 software. The results indicate that job stress has a positive and significant effect on job dissatisfaction. Job dissatisfaction also has a positive and significant effect on cyberloafing. Meanwhile, job stress shows a significant but negative direct effect on cyberloafing. Mediation analysis reveals that job dissatisfaction significantly mediates the relationship between job stress and cyberloafing. These findings suggest that job dissatisfaction plays a crucial role in explaining cyberloafing behavior arising from job stress. This study provides practical implications for retail management in managing employee stress and job satisfaction to reduce cyberloafing behavior in the workplace.</em></p>Patrisius Ndala WanggeAvianita RachmawatiErnesta Leha
Copyright (c) 2026 Patrisius Ndala Wangge, Avianita Rachmawati, Ernesta Leha
https://creativecommons.org/licenses/by-nc-sa/4.0
2026-04-092026-04-0951138 – 149138 – 14910.56709/mesman.v5i1.1053Pengaruh Customer Orientation, Service Quality, dan Brand Image Terhadap Customer Satisfaction
https://www.mes-bogor.com/journal/index.php/mesman/article/view/953
<p><strong><em>In the fast food industry, customer satisfaction is a key factor in maintaining business sustainability amid increasingly fierce competition. The purpose of this study is to explore the influence of customer orientation, service quality, and brand image on customer satisfaction among fast food consumers in the Bekasi area using a quantitative method through multiple linear regression with a total of 132 respondents. The results of the study indicate that customer orientation has a direct impact on customer satisfaction, service quality has a direct impact on customer satisfaction, and brand image has a positive impact on customer satisfaction. These findings indicate that customer satisfaction can be achieved through the simultaneous interaction of customer orientation, service quality, and brand image. The implications of this study emphasize that fast-food companies need to consistently apply customer orientation by understanding consumer needs and expectations, improving service quality in terms of speed, accuracy, comfort, and cleanliness, and maintaining brand image consistency through customer experiences aligned with brand identity. By managing these three factors simultaneously, companies can not only enhance customer satisfaction but also strengthen loyalty and encourage positive recommendations, which are highly influential in addressing industry competition.</em></strong></p>Sheva Ardhiansyah
Copyright (c) 2025 Sheva Ardhiansyah
https://creativecommons.org/licenses/by-nc-sa/4.0
2026-04-092026-04-09511 – 231 – 2310.56709/mesman.v5i1.953Pengaruh Green Marketing dan Product Quality Melalui Brand Image Terhadap Purchase Intention Generasi Z
https://www.mes-bogor.com/journal/index.php/mesman/article/view/1101
<p><em>Amidst increasing consumer awareness of environmental issues and increasingly fierce competition in the fashion industry regarding Green Marketing in Generation Z. This generation is known as a critical consumer group, digitally literate, and has a high attention to the value of sustainability, Product Quality and brand image. This study aims to analyze the effect of Green Marketing and Product Quality on Purchase Intention with Brand Image as a mediating variable in consumers of Cottonink fashion products from Generation Z. This study uses a quantitative approach with a survey method. The number of samples used was 200 respondents who are consumers of Cottonink fashion products. The sampling technique used a purposive sampling method, while data analysis was carried out using Structural Equation Modeling–Partial Least Squares. The results of the study indicate that Green Marketing and Product Quality have a positive effect on brand image. Product Quality and Brand Image have a positive effect on Purchase Intention while Green Marketing has no significant effect on Purchase Intention. In addition, Brand Image can mediate the effect of Green Marketing and Product Quality on Purchase Intention. These findings indicate that the success of the Green Marketing strategy in increasing Purchase Intention of Generation Z needs to be supported by a strategy to strengthen Brand Image with a sustainability perspective. Besides that, companies also need to continuously maintain and develop Product Quality because it can improve Brand Image and Purchase Intention.</em></p>Nicholas SantosoJoel Faruk Sofyan
Copyright (c) 2026 Nicholas Santoso, Joel Faruk Sofyan
https://creativecommons.org/licenses/by-nc-sa/4.0
2026-04-092026-04-0951256 – 271256 – 27110.56709/mesman.v5i1.1101