https://managementscienceresearchjournal.com/index.php/msr/issue/feedManagement Science Research Journal2023-07-11T10:51:43+07:00Larva Wijaya Publishingpt.larvawijayapenerbit@gmail.comOpen Journal Systems<p>The <em>Journal of Management Science Research (MSR)</em> is committed to publishing empirical and theoretical research articles, that have a high impact on the management field as a whole. The journal encourages new ideas or new perspectives on existing research. The journal covers such areas as:</p> <ul> <li>Business / Management</li> <li>Organizational behaviours</li> <li>Human resource management</li> <li>Organizational theory</li> <li>Entrepreneurship</li> <li>Accounting or Finance</li> </ul> <p>Review Issues are published on February, May, June, and October. These issues include widely read and widely cited collections of articles in the field of management and have become a major resource for management research. The Review Issues cover a broad range of topics from a wide range of academic disciplines, methodologies, and theoretical paradigms.</p> <p><strong>DOI Prefix : </strong><a href="https://dx.doi.org/10.56548/msr" target="_blank" rel="noopener">https://dx.doi.org/10.56548/msr</a></p>https://managementscienceresearchjournal.com/index.php/msr/article/view/75THE INFLUENCE OF MANAGERIAL OWNERSHIP ON TAX AVOIDANCE2023-07-11T10:51:43+07:00Nana Nofiantinnofianti@untirta.ac.idWindu Mulyasariwindu.nryd@gmail.comMuhammad Anggitanggit@gmail.com<div class="page" title="Page 1"> <div class="layoutArea"> <div class="column"> <p>This study aims to determine the effect of managerial ownership on tax avoidance with hedging decisions as an intervening variable. The independent variable in this study is managerial ownership which is measured by the total share ownership owned by the management divided by the total outstanding shares of the company. The dependent variable used in this study is tax avoidance as measured by the Cash Effective Tax Rate. The population of this study on manufacturing companies listed on the Indonesia Stock Exchange during the 2016-2020 period. The sampling technique used in this research is purposive sampling method with a total sample of 49 research data. The results of this study indicate that managerial ownership has no effect on tax avoidance.</p> </div> </div> </div>2023-05-30T00:00:00+07:00Copyright (c) 2023 Nana Nofianti, Windu Mulyasari, Muhammad Anggithttps://managementscienceresearchjournal.com/index.php/msr/article/view/73Implementation of Regional Tax Regulations In The Collection of Fees for The Acquisition of Land and Building Rights at The Regional Revenue Agency (BAPENDA) of Pandeglang Regency2023-06-28T10:38:03+07:00Intan Puspanitaintan.puspanita@untirta.ac.idMulyanahmulyanah@untirta.ac.idRefi Pratiwirefipratiwi@untirta.ac.idUtari Pilky Az-Zahra5503200001@untirta.ac.id<div class="page" title="Page 1"> <div class="layoutArea"> <div class="column"> <p>This writing aims to determine the application of the Regional Tax Rules in the implementation of BPHTB collection in Pandeglang Regency, and also the suitability between the applicable regulations and the collection mechanism that has been carried out so far. This writing uses a descriptive method with data collection techniques in the form of interviews, observation, and documentation techniques. The object of this writing is the Regional Revenue Agency (BAPENDA) of Pandeglang Regency. The results of the writing show that BPHTB collection is carried out in accordance with Regent Regulation Number 29 of 2019 concerning BPHTB Management Systems and Procedures, but in practice there are still several obstacles including: (1) lack of socialization carried out by local governments regarding tax regulations, (2) insensitivity and taxpayer ignorance regarding tax regulations issued by the local government, and (3) taxpayer dishonesty in conveying the transaction/market value in the deed of sale and purchase.</p> </div> </div> </div>2023-05-30T00:00:00+07:00Copyright (c) 2023 Intan Puspanita, Mulyanah, Refi Pratiwi, Utari Pilky Az-Zahrahttps://managementscienceresearchjournal.com/index.php/msr/article/view/72THE EFFECT OF UNDERSTANDING OF TAX ACCOUNTING , IMPLEMENTATION OF MODERN TAX ADMINISTRATION SYSTEM, AND QUALITY OF TAX SERVICES ON TAXPAYER COMPLIANCE2023-06-28T10:30:18+07:00Seandy Ginanjarseandy4@untirta.ac.idAnitaanita@gmail.com<div class="page" title="Page 1"> <div class="layoutArea"> <div class="column"> <p>This study investigates the influence of understanding of tax accounting, application of modern taxation administration systems, and quality of tax services to tax compliance. A Survey of 52 registered corporate taxpayers in KPP Pratama Cilegon. This study used primary data to obtain important information from respondents using a purposive sampling method. SPSS 23 was used to analyze research purposes, which consist of descriptive statistics and tested hypotheses. The results of this study indicate that understanding of tax accounting and the application of a modern taxation administration system has any significant effect on the tax compliance, while (quality of tax service) has no significant effect on the tax compliance.</p> </div> </div> </div>2023-05-30T00:00:00+07:00Copyright (c) 2023 Seandy Ginanjar, Anitahttps://managementscienceresearchjournal.com/index.php/msr/article/view/59ANALYSIS OF SERVICE QUALITY AND BRAND IMAGE ON THE DECISION TO USE COURIER SERVICES2023-06-15T20:30:30+07:00Edi Rahmat Taufikertaufik707@untirta.ac.id<div><span lang="EN">The research </span><span lang="EN-US">aims </span><span lang="EN-US">to analyze </span><span lang="EN">the Quality </span><span lang="EN-US">of Service </span><span lang="EN">and </span><span lang="EN-US">Brand Image </span><span lang="EN-US">regarding making </span><span lang="EN">decisions on the use of </span><span lang="EN-US">Courier Services by PT Tiki Jalur Nugraha Ekakurir or JNE. </span><span lang="EN">The Research </span><span lang="EN">method study used </span><span lang="EN-US">quantitative research </span><span lang="EN">with the sample technique collection data through </span><span lang="EN-US">questionnaire. </span>The n<span lang="EN-US">umber of samples </span><span lang="EN">is </span><span lang="EN-US">120 </span><span lang="EN-US">respondents of </span><span lang="EN-US">consumers </span><span lang="EN">that </span><span lang="EN">uses the service </span><span lang="EN-US">JNE. </span><span lang="EN">The results of the research analysis show that </span><span lang="EN-US">the variable </span><span lang="EN">of Quality Service and </span><span lang="EN-US">Brand Image </span><span lang="EN-US">has a strong influence on </span><span lang="EN">the decision to use </span><span lang="EN-US">JNE courier services.</span><span lang="EN-US">The implications of this research can be used by company expedition in considering decisions to use courier services through brand image and service quality.</span></div>2023-05-16T00:00:00+07:00Copyright (c) 2023 Eddie Rahmat Taufikhttps://managementscienceresearchjournal.com/index.php/msr/article/view/58LOAN SETTLEMENT MECHANISM AT PT. BANK SUMSEL BABEL BELITANG BRANCH2023-06-06T09:16:26+07:00Fency Carneza5504180003@untirta.ac.idSiti Epa Hardiyantisiti.epa.hardiyanti@untirta.ac.id<div class="page" title="Page 1"> <div class="layoutArea"> <div class="column"> <p>Bank is a business entity that collects funds from the public in the form of savings and distributes them back to the community in the form of credit and or other forms in order to improve the standard of living of the people at large. The role of banking in the economic development of a nation is very important, like a heart in the human body. The banking business includes three activities, namely collecting funds, distributing funds, and providing other bank services. The activity of collecting and distributing funds is the main activity of the bank, while providing other bank services is only a supporting activity. Activities to raise funds are in the form of collecting funds from the public in the form of savings deposits, current accounts, and time deposits. Activities distribute funds in the form of lending to the community. Meanwhile, other banking services are provided to support the bank's main activities.</p> <p>Bank Sumsel Babel has a role as a source of regional income, and runs its business as a commercial bank whose function is to provide banking services and help improve people's living standards. One of the special services at Bank Sumsel Babel Belitang Branch is the provision of consumer credit in the form of KSG credit (Multipurpose Credit) for active employees whose salaries have been distributed through the bank in accordance with the cooperation agreement. Multipurpose Credit (KSG) for debtors with active employee status who will enter retirement until the debtor retires, for retirees themselves or widows/widowers whose retirement benefits have been distributed through a bank where the source of the return comes from the debtor's pension benefits, guaranteed by a Decree (SK) Employees.</p> <p>Basically, credit can be given to anyone who has the ability, but in this KSG credit (Multipurpose Credit) it can only be given to prospective debtors who have a fixed income. When the debtor and creditor have implemented the credit agreement, the debtor can receive the agreed amount of money.</p> <p>However, in reality, the easier it is to provide credit services to the public, it tends to become a serious problem in paying these credits. The problem will be seen in the payment of installments in the following months, because the obligations that must be paid are not carried out in accordance with the mandatory principal stated in the installments</p> </div> </div> </div>2023-05-16T00:00:00+07:00Copyright (c) 2023 Fency Carneza, Siti Epa Hardiyantihttps://managementscienceresearchjournal.com/index.php/msr/article/view/57Employee Performance Improvement Through Reward and Work Discipline2023-05-30T17:53:34+07:00Ranthy Pancasastiranthy@untirta.ac.id<div class="page" title="Page 1"> <div class="layoutArea"> <div class="column"> <p>Background – PT. MKN is one of the power cable companies that targets itself to be among the top 3 power cable companies in Indonesia, by increasing the ability of its human resources through Best Recruitment, Placement that is right on target, and evaluates it regularly, not only punishment but also PT. MKN provides Rewards as Feedback for outstanding employees to always improve their performance by making a positive contribution through achieving the targets set by each department after a complete analysis of prioritized work is carried out through measuring the performance of each employee who works for the company.</p> <p>Objectives – The purpose of this study was to analyze the effect of Discipline and Reward on the performance of employees of PT. MKN.<br>Method - This study is to find out about improving employee performance through work discipline and rewards at PT. MKN. The research design used in this research is a quantitative research type. Analysis of the data used is quantitative analysis, with the PLS SEM test method.</p> <p>Novelty – The novelty in this research is that no previous research that discusses the influence of Discipline and Rewards on the performance of employees of PT. MKN.<br>Limitations – The limitation in this research is to analyze the influence of Discipline and Reward on the performance of employees of PT. MKN</p> <p>Results - The results showed that reward and discipline had a positive and significant effect partially and simultaneously on the performance of employees of PT. MKN.</p> </div> </div> </div>2023-05-30T00:00:00+07:00Copyright (c) 2023 Ranthy Pancasastihttps://managementscienceresearchjournal.com/index.php/msr/article/view/56THE EFFECT OF EMPLOYEE MOTIVATION AND JOB SATISFACTION ON HUMAN RESOURCE MANAGEMENT2023-05-30T17:42:34+07:00ELOH BAHIROHelohbahiroh@untirta.ac.idSRI NDARU ARTHAWATIarthawatisri@untirta.co.id<div class="page" title="Page 1"> <div class="layoutArea"> <div class="column"> <p>Job satisfaction is a general attitude towards one's work, which shows the difference between the number of awards received by workers and the amount that workers believe they should receive. The purpose of this research to analyze the importance of employee motivation and job satisfaction on human resource management. The research methods using statistics descriptive analyze and regression analysis to determine the correlation between independent and dependent variable. The sample were be taken from 100 sample of employee selected by saturated sampling techniques. The data has been collected by questionnaire. The results shows that motivation (X1) and job satisfaction (X2) influence on human resource management (Y)</p> </div> </div> </div>2023-05-30T00:00:00+07:00Copyright (c) 2023 ELOH BAHIROH, SRI NDARU ARTHAWATIhttps://managementscienceresearchjournal.com/index.php/msr/article/view/55The Effect of Recruitment and Selection on The Performance of Technician Employees2023-05-19T08:13:38+07:00Ranthy Pancasastiranthy@untirta.ac.id<div class="page" title="Page 1"> <div class="layoutArea"> <div class="column"> <p>Background: In an organization or company to determine the position of the right person in filling a position, if the position is not made within a clear boundary and involves the scope of the position and the specifications of the holder of the position. Which can be used as the basis for recruitment and selection. With the recruitment and selection, the prospective employees who are accepted are in accordance with the criteria needed in an organization. Purpose: The purpose of this study is (1) to determine the effect of recruitment on employee performance partially, (2) to determine the effect of selection on employee performance partially and (3) to determine the effect of recruitment and selection on employee performance simultaneously. Design/methodology/approach: The method that has been used in this research is quantitative associative method and the primary data source is using the type of questionnaire instrument. The population in this study were employees technision of PT. XYZ as many as 56 respondents. The sampling technique used is a saturated sample or often referred to as a total sample. The analytical technique used in this research is Partial Least Square (PLS) which includes convergent validity, discriminantt validity, composite reliability, cronbach alpha, R-square, simulant test (F test), and partial test (T test). Findings: The results of the analysis explain that the recruitment and selection processes have a simultaneous effect on employee performance, this is indicated by the calculated F value of recruitment (X1) on employee performance (Y) of 0.449 from F table (0.02) so that more than 0.35 the effect is stated large and significant and the value of F count selection (X2) on employee performance (Y) of 0.528 from F table (0.02) so that more than 0.35 it is stated that the effect is large and significant (Sig.) and recruitment has a partial effect on employee performance , this is indicated by the calculated T value of 0.453 which is greater than the T table of 1.96 and the significance value (P values) of 0.000 is smaller than 0.05. And selection has a partial effect on employee performance, this is indicated by the calculated T value of 0.491 which is greater than T table of 1.96 and the significance value (P values) of 0.000 is smaller than 0.05. Research limitations/implications: The limitation in this study is only to analyze the magnitude of the influence of recruitment and selection on employee performance at PT. XYZ. Originality/value: The novelty in this research is that no previous research has been found that discusses the recruitment and selection of the performance of technician employees at PT. XYZ.</p> </div> </div> </div>2023-05-30T00:00:00+07:00Copyright (c) 2023 Ranthy Pancasastihttps://managementscienceresearchjournal.com/index.php/msr/article/view/49Demarketing Strategies To Reduce Current Smoking Behavior2023-04-16T20:59:04+07:00Muhammad Johan Widikusyantomjohanw@untirta.ac.id<p>Until now, 8 million people worldwide and 225,700 people in Indonesia each year have died due to smoking. Therefore, research on various strategies that can help suppress smoking behavior is still very much needed, crucial, and urgent. This study aimed to determine the attitudes and smoking behavior of the community and the Demarketing strategies needed to suppress these attitudes and smoking behavior. A survey research design was used to obtain data by distributing questionnaires to active smokers in Indonesia with a total of 300 respondents. The data were analyzed using statistical techniques, with the help of SPSS to determine the attitudes and behavior of smokers. The results showed high smoking behavior in the community, with some even consuming more than 3 packs of cigarettes per day. Although attitudes towards smoking were predominantly negative, there were also surprisingly positive attitudes towards smoking. This condition indicates the need for Demarketing strategies to suppress smoking behavior and positive attitudes towards such behavior. The necessary Demarketing strategies are outlined in this article.</p> <p>Keywords: Demarketing Strategies, Dangers of Smoking, Smoker Attitudes, Smoking Behavior.</p>2023-05-15T00:00:00+07:00Copyright (c) 2023 Muhammad Johan Widikusyantohttps://managementscienceresearchjournal.com/index.php/msr/article/view/54Influence Accounting Internal Control, Utilization Technology Information, Financial Supervision, and Human resources Quality on Reliability local Goverment Finance Reporting (Study in OPD Tangerang City 2016 – 2019)2023-05-13T06:11:32+07:00Rien Sapta Rinarien@gmail.comAndiandiplg69@untirta.ac.idMukhtarmukhtar@untirta.ac.id<div class="page" title="Page 1"> <div class="layoutArea"> <div class="column"> <p>This study aims to examine the effect of internal accounting controls, utilization of information technology, financial supervision, and the quality of human resources on the reliability of local financial reporting in the Local Government Organizations of the City of Tangerang. The technique of determining the sample using purposive sampling technique, sampling is done by taking samples from the population based on certain criteria. The sample criteria taken in this study were employees who carried out financial administration in 15 local government organizations with a total of 71 employees. The type of data used is primary data. Data collection method is done by questionnaire. The analysis model in this study is multiple regression analysis using IBM SPSS Version 25 for windows software. The results of the study show that accounting internal controls, information technology utilization, financial supervision and the quality of human resources have a positive effect on the reliability of local financial reporting in Tangerang City Local Government Organizations.</p> </div> </div> </div>2023-05-15T00:00:00+07:00Copyright (c) 2023 Rien Sapta Rina, Andi, Mukhtarhttps://managementscienceresearchjournal.com/index.php/msr/article/view/53STRATEGY MARKETING FOR COMPETITIVENESS AGRO TOURISM WARAS FARM - CIKERAI ON CILEGON CITY2023-05-13T06:05:16+07:00Sulaenisulaeni@gmail.comJohan Setiawanjohansetiawan@untirta.ac.idAjeng Miftahajeng@gmail.com<div class="page" title="Page 1"> <div class="layoutArea"> <div class="column"> <p>Waras Farm is a tourist spot that focuses on agriculture. Located in the Cikerai area of Cilegon City. The purpose of this research is to identify internal external factors and findalternative strategies and prioritize strategies to develop the business. The method used inthis research is descriptive qualitative. The analysis used in this research is internalexternal, IFE matrix, EFE matrix, IE matrix, SWOT matrix and QSPM matrix. Based onthe SWOT matrix, there are six alternative strategies that can be applied to Waras Farmagro-tourism, namely two SO strategies, one WO strategy, two ST strategies and one WTstrategy. The results of the IE matrix show that Waras Farm's agro-tourism is in quadrantV (growth strategy) with horizontal concentration by developing product and servicequality with the aim of avoiding lost sales and lost profits. From the results of the QSPMmatrix, the right alternative strategy to be applied to Waras Farm agro- tourism is to takeadvantage of natural conditions that have the potential to be used as agro- tourism with aback to nature trend.</p> </div> </div> </div>2023-05-15T00:00:00+07:00Copyright (c) 2023 Sulaeni, Johan Setiawan, Ajeng Miftah