JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) https://ejournal.upbatam.ac.id/index.php/jim <p style="text-align: justify;"><strong>JIM UPB</strong>&nbsp;&nbsp;Is a journal publisher to develop and publish various research, especially Management Sciences (Marketing, Production, Finance and Human Resources), and other relevant fields of science. This journal is published twice a year (6 months). Articles that could be published are the research report, essays, literature studies, and reviews that are in accordance with the purpose and mission of JIM UPB. Each article would be reviewed by experts in accordance with their fields study.<strong><span style="text-decoration: underline;">&nbsp;</span><a href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1484101145&amp;1&amp;&amp;" target="_blank">e-ISSN :&nbsp;2549-9491</a>&nbsp;<a href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1358234474&amp;1&amp;&amp;" target="_blank">p-ISSN:&nbsp;2337-3350</a></strong></p> Universitas Putera Batam en-US JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) 2337-3350 THE ROLE of PRODUCT CHARACTERISTICS and PRICE DISCOUNTS in ENHANCING CUSTOMER SATISFACTION and LOYALTY https://ejournal.upbatam.ac.id/index.php/jim/article/view/10038 <p>This study aims to examine the role of product characteristics and price discounts in building customer satisfaction and loyalty. The study is motivated by the growing competition among café businesses, where customer retention and satisfaction are crucial for business sustainability. This research explores whether product features and price discounts can effectively shape customer loyalty, either directly or through the mediating role of customer satisfaction. Using a quantitative approach, data were collected through purposive sampling involving 114 respondent who had previously visited MoMoo Café, located in a popular culinary tourism area. The analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the proposed hypotheses. The results show that price discounts do not have a direct and significant effect on customer loyalty. However, discounts were found to significantly influence customer satisfaction, which in turn significantly affects customer loyalty. This indicates that although discounts do not directly create loyal customers, they enhance satisfaction through the perception of value received, which subsequently drives loyalty. In contrast, product characteristics were found to have no significant influence, either directly on loyalty or on customer satisfaction. These findings highlight the importance of customer satisfaction as a strategic mediator in the formation of loyalty. Therefore, businesses operating in tourist areas should not rely solely on price promotions but should focus on creating a satisfying customer experience. Enhancing service quality, ambiance, and emotional engagement with the brand can result in more sustainable loyalty than price-based incentives alone. This study contributes to the consumer behavior literature in the tourism context by emphasizing the indirect role of price discounts and the central position of satisfaction in building long-term customer relationships.</p> Asman Abnur Agung Edy wibowo Hendra Syaiful Vargo Christian Lumban Tobing Wasiman Wasiman I Nyoman Budhiartha Copyright (c) 2025 JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) 2025-07-10 2025-07-10 01 14 10.33884/jimupb.v13i2.10038 THE EFFECT OF GROSS DOMESTIC PRODUCT, INFLATION AND FOREIGN DIRECT INVESTMENT ON INEQUALITY IN INDONESIA https://ejournal.upbatam.ac.id/index.php/jim/article/view/10133 <p>This study investigates the effects of Gross Domestic Product (GDP), inflation, and Foreign Direct Investment (FDI) on income inequality in Indonesia from 2010 to 2024, using the Gini ratio as a measure and employing multiple linear regression analysis on secondary data from the Indonesian Bureau of Statistics and Bank Indonesia. The findings reveal that GDP has a negative and statistically significant effect on inequality (p = 0.0424), suggesting that economic growth tends to narrow income disparities, whereas inflation exerts a positive and significant influence (p = 0.0326), indicating that higher inflation exacerbates unequal income distribution. Conversely, FDI was found to have no statistically significant impact (p = 0.3910). Together, these variables explain approximately 41% of the variation in inequality, highlighting the importance of pursuing inclusive growth strategies, effective inflation management, and enhancing the impact of foreign investment on income distribution. The policy implications underscore the need for government efforts to promote inclusive development, maintain price stability, and redesign FDI policies to contribute more directly to job creation and strengthening productive sectors</p> Syamsinah Sirait Henky Japina Helmina Simanjuntak Saria Sinaga Copyright (c) 2025 JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) 2025-07-10 2025-07-10 15 26 10.33884/jimupb.v13i2.10133 ANALYSIS OF QUALITY MANAGEMENT IN THE SUSTAINABLE PALM OIL INDUSTRY IN RIAU: A QUALITATIVE STUDY OF INDEPENDENT FARMERS https://ejournal.upbatam.ac.id/index.php/jim/article/view/10025 <p style="font-weight: 400;">This study aims to analyse quality management in the sustainable palm oil industry in Riau Province, focusing on the practices of independent palm oil farmers. Using a qualitative approach through surveys and in-depth interviews with 30-40 farmers selected through purposive sampling, this study explores the understanding, challenges, and quality management strategies applied by farmers. The results indicate that while farmers' understanding of quality standards and cultivation practices is already quite good, there is a gap between theory and practice due to limitations in capital, access to technology, and institutional support. Training and mentoring have proven effective in improving knowledge and quality management practices; however, challenges such as fluctuations in TBS prices and inadequate infrastructure still hinder optimal implementation. Key factors influencing quality management include raw material quality, workforce competence, institutional support, and infrastructure. Recommended strengthening strategies include capacity building through training, institutional strengthening, accelerated certification, infrastructure improvement, and multi-stakeholder synergy. The findings of this study provide a comprehensive overview of the quality management conditions of independent oil palm farmers in Riau and serve as the basis for policy recommendations and training programmes to support the sustainability and competitiveness of the oil palm industry.</p> Fathi Habibatur Rahman Nina Fapari Arif Siti Khusnul Rifani Copyright (c) 2025 JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) 2025-07-10 2025-07-10 27 36 10.33884/jimupb.v13i2.10025 INFORMATION ASYMMETRY AND COST OF CAPITAL: THE MODERATING EFFECT OF INSTITUTIONAL OWNERSHIP https://ejournal.upbatam.ac.id/index.php/jim/article/view/10083 <p><em>High information asymmetry will raise suspicions that the company has a high inherent risk, which can reduce the company's value and make it unattractive as an investment asset. Companies with high information asymmetry can affect the increase in the cost of capital. This is because the company needs to offer a high return (cost of capital) so that investors are willing to invest their capital in the company. This study was conducted by testing the effect of information asymmetry on the cost of capital. In addition, this study also tested the moderating role of institutional ownership in strengthening the effect of information asymmetry on the cost of capital. The results of the study prove that information asymmetry has no effect on the cost of capital. The presence of institutional ownership is also known to be unable to strengthen the effect of information asymmetry on the cost of capital. This study contributes to agency theory which highlights the conflict that occurs between shareholders and company management related to information asymmetry.</em></p> Poniman Poniman Alice Erni Husein Neni Marlina Br Purba Copyright (c) 2025 JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) 2025-07-10 2025-07-10 37 49 10.33884/jimupb.v13i2.10083 THE EFFECT OF SUPERVISION, PROFESSIONALISM AND TEAMWORK ON EMPLOYEE PERFORMANCE OF PT. SARANA ABDI BAHAGIA MEDAN https://ejournal.upbatam.ac.id/index.php/jim/article/view/10134 <p>This study aims to analyze the influence of supervision, professionalism, and team collaboration on employee performance at PT. Sarana Abdi Bahagia Medan. The sample consisted of 37 respondents. The research employed a descriptive quantitative approach using multiple linear regression analysis. The results indicate that supervision, professionalism, and team collaboration simultaneously have a significant impact on employee performance. Individually, each variable also contributes to performance improvement. The adjusted R square value of 0.584 implies that 58.4% of the variability in employee performance can be explained by the three variables, while the remaining 41.6% is influenced by other factors not examined in this study. Therefore, it can be concluded that supervision, professionalism, and team collaboration play a substantial role in enhancing employee performance at PT. Sarana Abdi Bahagia Medan</p> Rosnaida Rosnaida Abdul Rahman Henky Japina Copyright (c) 2025 JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) 2025-07-10 2025-07-10 50 67 10.33884/jimupb.v13i2.10134 ANALYSIS OF THE EFFECT OF COMPANY SIZE, COMPANY AGE AND AUDIT OPINION ON THE TIMELINESS OF FINANCIAL REPORT https://ejournal.upbatam.ac.id/index.php/jim/article/view/10037 <p><em>This study aims to determine the effect of Company Size, Company Age and Audit Opinion on the Timeliness of Financial Reporting in transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The type of research used is quantitative (secondary) research that is causal comparative. In this study, the number of samples was 11 companies obtained by purposive sampling method. Data samples were obtained from 55 data for 5 years. The data analysis technique used is descriptive statistics and panel data regression analysis. This research was processed using Eviews-12 software. The results of this study are based on a partial test with the T test and show that (1) Company size has no significant effect on the timeliness of financial reporting, (2) Company Age has a significant effect on the timeliness of financial reporting, (3) Audit Opinion has no significant effect on accuracy Time of Financial Reporting, Based on the simultaneous test with Test F states that Company Size, Company Age and Audit Opinion simultaneously affect the Timeliness of Financial Reporting.</em></p> Satiman Satiman Edon Ramdani Suparmin Suparmin Copyright (c) 2025 JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) 2025-07-10 2025-07-10 68 81 10.33884/jimupb.v13i2.10037 THE ROLE OF ASN SIMPONI ON WORKERS DISCIPLINE AND PERFORMANCE AT DEPARTMENT OF TRANSPORTATION, SOUTH EAST SULAWESI PROVINCIAL (THE INVOLVEMENT OF DIRECT SUPERVISORSHIP) https://ejournal.upbatam.ac.id/index.php/jim/article/view/9995 <p><em>This study aims to look at, describe and analyze (1) the implementation of the policy for implementing the Simponi ASN Application to the Department of Transportation, Southeast Sulawesi Provincial ASN, and (2) the impact of implementing the policy for implementing the Simponi ASN Application on ASN discipline and performance with the involvement of direct supervisor supervision. This type of research is descriptive research with a qualitative approach. Research with a qualitative description method is used so that researchers can explain more deeply and comprehensively about the description of cases that occur in the field. Research has been carried out in Kendari City in December 2024-February 2025. The results of the study concluded that (1) the implementation of the Simponi ASN Application policy implementation has been running in terms of indicators of policy size and objectives, resources, characteristics of implementing agents, attitudes or tendencies of implementers, inter-organizational communication and implementing activities and the environment economic, social and political. And (2) the implementation of the Simponi ASN Application policy has an impact on the discipline and performance of ASN which is supported by the supervision of the direct supervisor.</em></p> Maudhy Satyadharma Syaifudin Suhri Kasim Copyright (c) 2025 JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) 2025-07-10 2025-07-10 82 92 10.33884/jimupb.v13i2.9995 THE EFFECT OF WORKLOAD AND COMMUNICATION ON EMPLOYEE WORK PERFORMANCE AT THE DEPARTMENT OF POPULATION AND CIVIL REGISTRATION OF BIMA CITY https://ejournal.upbatam.ac.id/index.php/jim/article/view/10127 <p><em>The purpose of this study is to determine the effect of Workload and communication on employee performance at the Population and Civil Registration Office of Bima City. The type of research that will be used in this study is Associative research using quantitative data from primary data sources. The instrument in this study used a Likert scale questionnaire sheet with a population of 48 employees consisting of 27 civil servants, 3 PPPK, 14 Regional Honorary employees and 4 voluntary honorary employees. The sample in the study was 30 employees at the Population and Civil Registration Office of Bima City consisting of 27 civil servants and 3 PPPK. The sampling technique was carried out using the purposive sampling method. Data in this research were collected by means of observation, interviews, questionnaires and literature study, then the data obtained were analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression, multiple correlation coefficients, determination tests, t tests and f tests with SPSS version 26 help. The results of the study show that employee workload and employee work communication have a significant effect on employee work performance at the Population and Civil Registration Service of Bima City.</em></p> Anggil Ningsi Firmansyah Kusumayadi Khairul Amar Copyright (c) 2025 JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) 2025-07-10 2025-07-10 93 105 10.33884/jimupb.v13i2.10127 THE INFLUENCE OF WORK DISCIPLINE, TURNOVER INTENTION AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE AT PT PAN BARUNA BATAM https://ejournal.upbatam.ac.id/index.php/jim/article/view/9523 <p><em>This study aims to determine whether work discipline, turnover intention, and work motivation are influenced by employee performance at PT Pan Baruna Batam. The research method uses a descriptive quantitative method with a population and samples taken from respondents at PT with the approach used in the form of purposive sampling with a total sample of 102 people using saturated samples taken from all respondent results. The tests used in this study are validity, reliability, normality, multicollinearity, heteroscedasticity, multiple linear regression, coefficient determinants, and partial tests using the SPSS tool with version 29. The results of this test indicate that discipline has a significant and positive effect on employee performance, turnover intention has a significant and positive effect on employee performance, and work motivation has a significant and positive effect on employee performance.</em></p> <p> </p> Frankie Tio Nur Elfi Husda Copyright (c) 2025 JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) 2025-07-10 2025-07-10 106 114 10.33884/jimupb.v13i2.9523 FACTORS THAT INFLUENCE BATAM STUDENTS INTEREST IN INVENTING IN THE CAPITAL MARKET https://ejournal.upbatam.ac.id/index.php/jim/article/view/10020 <p><em>Many prospective investors, including students, feel hesitant to invest due to a lack of understanding of financial literacy. This is exacerbated by previous experiences of losses that make them even more hesitant in making investment decisions. In addition, the assumption that the minimum capital required to invest is very large is also a factor that inhibits investment intentions. The method used in this study is quantitative, with a research population of 100 accounting study program students in Batam City. To determine a representative sample, the researcher used the Slovin formula, which resulted in 97 respondents. The sampling technique applied was simple random sampling, so that each individual had an equal opportunity to be selected. Data collection was carried out by distributing questionnaires that had been tested for validity and reliability. Furthermore, data analysis was carried out using multiple linear regression tests. The results of the analysis showed that minimum capital had a significant effect on the investment interest of accounting students in Batam, while financial literacy had an effect but was not significant. Based on the results of simultaneous testing in this study, it can be concluded that the independent variables (minimum capital and financial literacy) have a simultaneous effect on the interest of accounting students</em></p> Dian Efriyenti Risca Azmiana Vargo Christian L. Tobing Triana Ananda Rustam Copyright (c) 2025 JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) 2025-07-10 2025-07-10 115 119 10.33884/jimupb.v13i2.10020 DETERMINANTS OF MSMEs SUSTAINABILITY MODERATED BY GOVERNMENT POLICY ON MSME IN BATAM CITY https://ejournal.upbatam.ac.id/index.php/jim/article/view/10131 <p><em>This research was conducted at the Cooperative and SME Office of Batam City, with the survey location covering all business actors registered with the Cooperative and SME Office of Batam City. Based on the research results, there is a positive and significant influence between digital literacy and the effectiveness of digital accounting among SMEs in Batam City. High digital literacy helps organizations understand, implement, and use technology more effectively, in accordance with the TOE framework. There is a positive and significant influence between relative advantage and the effectiveness of digital accounting among SMEs in Batam City. The effectiveness of using digital accounting for SMEs, especially those in Batam City, is particularly viewed from the perspective of relative advantage. There is a positive and significant influence between competitive pressure and the effectiveness of digital accounting among SMEs in Batam City. These findings provide a better understanding of how competitive pressure plays an important role in increasing the use of digital accounting technology in the MSME sector. There is a positive and significant influence between compatibility and the effectiveness of digital accounting among MSME actors in Batam City. This research can provide a comprehensive picture of how the factor of compatibility plays a crucial role in the effectiveness of digital accounting use among SMEs, focusing on aspects that can certainly help SMEs make better decisions regarding the implementation, application, and development of digital accounting technology. Digital literacy, relative advantage, competitive pressure, and compatibility influence the effectiveness of digital accounting for MSME actors in Batam City.</em></p> Argo Putra Prima Handra Tipa Viola Syukrina E. Janrosl Robby Satria Mulawarman Mulawarman Muhammad Yusuf Copyright (c) 2025 JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) 2025-07-10 2025-07-10 120 132 10.33884/jimupb.v13i2.10131 THE EFFECT OF WORKING CAPITAL TURNOVER (WCT) AND TOTAL ASSETS TURNOVER (TATO) ON RETURN ON EQUITY (ROE) AT PT. INDOFOOD SUKSES MAKMUR, TBK https://ejournal.upbatam.ac.id/index.php/jim/article/view/10122 <p><em>This study aims to determine and analyze Working Capital Turnover (WCT) and Total Asset Turnover (TATO) on Return On Equity (ROE) at PT. Indofood sukses maju, Tbk. This type of research is an associative type of research. The research instrument used in this study is a list of tables containing sales data, current assets, current liabilities, total assets, net profit and capital at PT. Indofood sukses maju Tbk, the type of data used is secondary data obtained from financial reports obtained from the website www.indofood.com. The population in this study is the financial report data of PT. Indofood sukses maju Tbk. for 30 years since it was listed on the Indonesia Stock Exchange in 1994-2024. With the sample used from 2014-2023. The sampling technique used is purposive sampling with the criteria for the most updated financial report data available for 10 consecutive years, namely from 2014-2023. The data collection technique in this study is documentation and literature study. The data analysis techniques used are classical assumption tests (normality test, multicollinearity test, heteroscedasticity test, autocorrelation test), multiple linear regression analysis, correlation coefficient, determination coefficient, t-test and f-test. The results of this study state that Working Capital Turnover (X1) and Total Asset Turnover (X2) have no significant effect on Return On Equity (Y) at PT. INDOFOOD SUKSES MAKMUR, tbk.</em></p> Nur Fauziah Nabila Nurul Huda Puji Muniarty Copyright (c) 2025 JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) 2025-07-10 2025-07-10 133 142 10.33884/jimupb.v13i2.10122