Management Science Research Journal https://managementscienceresearchjournal.com/index.php/msr <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> PT Larva Wijaya Penerbit en-US Management Science Research Journal 2828-4216 <h3>Creative Commons Attribution-ShareAlike 4.0 International Public License</h3> <p>By exercising the Licensed Rights (defined below), You accept and agree to be bound by the terms and conditions of this Creative Commons Attribution-ShareAlike 4.0 International Public License ("Public License"). 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Notwithstanding, Creative Commons may elect to apply one of its public licenses to material it publishes and in those instances will be considered the “Licensor.” The text of the Creative Commons public licenses is dedicated to the public domain under the <a href="https://creativecommons.org/publicdomain/zero/1.0/legalcode">CC0 Public Domain Dedication</a>. Except for the limited purpose of indicating that material is shared under a Creative Commons public license or as otherwise permitted by the Creative Commons policies published at <a href="https://creativecommons.org/policies">creativecommons.org/policies</a>, Creative Commons does not authorize the use of the trademark “Creative Commons” or any other trademark or logo of Creative Commons without its prior written consent including, without limitation, in connection with any unauthorized modifications to any of its public licenses or any other arrangements, understandings, or agreements concerning use of licensed material. For the avoidance of doubt, this paragraph does not form part of the public licenses.<br /><br />Creative Commons may be contacted at <a href="https://creativecommons.org/">creativecommons.org</a>.</p> ARRANGEMENTS OF REGIONAL TAXES AND POST REGIONAL LEVIES APPLICATION OF LAW NUMBER 1 OF 2022 CONCERNING FINANCIAL RELATIONS BETWEEN CENTRAL GOVERNMENT AND LOCAL GOVERNMENT https://managementscienceresearchjournal.com/index.php/msr/article/view/89 <p style="font-weight: 400;">Law Number 28 of 2009 concerning Regional Taxes and Regional Levies (PDRD) has now been revoked through Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Government. Law Number 1 of 2022 is enforced in order to allocate national resources systematically</p> <p style="font-weight: 400;">The Central Government and Regional Governments in Indonesia have brought several significant changes regarding the regulation of regional taxes and regional levies. This change aims to increase the efficiency and effectiveness of regional financial management and strengthen regional autonomy</p> <p style="font-weight: 400;">This new law redefines the division of income between the central and regional governments, including the types of taxes that are a source of regional income. Regional taxes include Land and Building Tax (PBB) and Motor Vehicle Tax (PKB), while regional levies include fees for services or services provided by the regional government.</p> <p><span style="font-weight: 400;">Law Number 1 of 2022 is an important step in fiscal reform in Indonesia, which aims to create a better balance between the authority of the central and regional governments, while increasing efficiency and transparency in regional financial management.</span></p> Refi Pratiwi Edy Arisondha Copyright (c) 2023 Refi Pratiwi, Edy Arisondha https://creativecommons.org/licenses/by-sa/4.0 2023-10-30 2023-10-30 2 4 127 135 10.56548/msr.v2i4.89 THE EFFECT OF E-FILLING IMPLEMENTATION, TAX KNOWLEDGE AND THE ROLE OF ACCOUNT REPRESENTATIVES ON INDIVIDUAL TAXPAYER COMPLIANCE AT THE CILEGON PRATAMA TAX OFFICE SERVICE (KPP PRATAMA CILEGON) https://managementscienceresearchjournal.com/index.php/msr/article/view/87 <div><span lang="EN">This study aims to examine the effect of the application of e-filling, tax knowledge, and the role of account representative on tax compliance in the Pratama Tax Office (KPP) Cilegon. This research uses quantitative methods with survey research forms. This study uses data in the form of primary data obtained from the distribution of questionnaires. The sample used is an individual taxpayer who uses e-filling registered at the Pratama Tax Office (KPP) Cilegon. The sampling technique used was purposive sampling. Of the 120 questionnaires distributed, the number of questionnaires that can be processed are 100 questionnaires. The analytical method used is multiple linear regression analysis. The data in this study were processed using Statistical Package For Social Science (SPSS.20). The results of this study reveal that all independent variables in this study are the application of e-filling, knowledge of taxation, and the role of account representatives influencing taxpayer compliance.</span></div> Asti Lintang Dharma Putri Seandy Ginanjar Andi Copyright (c) 2023 Asti Lintang Dharma Putri, Seandy Ginanjar, Andi https://creativecommons.org/licenses/by-sa/4.0 2023-10-31 2023-10-31 2 4 99 109 10.56548/msr.v2i4.87 ANALYSIS OF THE EFFECTIVENESS OF THE PROCEDURE FOR APPLYING MOTOR VEHICLE TAX MUTATIONS BETWEEN DISTRICTS AND CITIES AT BANTEN PROVINCES IN SAMSAT PANDEGLANG https://managementscienceresearchjournal.com/index.php/msr/article/view/90 <div class="page" title="Page 1"> <div class="layoutArea"> <div class="column"> <p>The research to explore the effectiveness of Submitting Vehicle Tax Mutations Motoring between districts and cities at Banten provinces in Samsat Pandeglang can be said to be good. The research methods using the descriptive analysis to explain the procedure for applying a mutation of motor vehicle. The procedure is carried out by filling out a form, bringing the original STNK, original BPKB, bringing proof of payment PKB/BBNKB and SWDKLLJ with SKPD (regional tax assessment letter) which has been validated for the last year and bringing proof of the results physical check of the vehicle. Obstacles that occur when changing a motor vehicle's STNK and PLAT usually occur because taxpayers lose their STNK or leasing occurs, therefore they have to carry out the name transfer fees and motor vehicle tax transfers. It is concluded that the application for motor vehicle tax transfers between districts and cities at Banten provinces is the transfer of the owner's address from one province to another, which aims to clarify the identity of the vehicle</p> </div> </div> </div> Mazda Eko Sri Tjahjono Refi Pratiwi Selly Anggraeni Haryono Aufa Azwa Shahida Copyright (c) 2023 Mazda Eko Sri Tjahjono, Refi Pratiwi, Selly Anggraeni Haryono, Aufa Azwa Shahida https://creativecommons.org/licenses/by-sa/4.0 2023-10-30 2023-10-30 2 4 136 145 10.56548/msr.v2i4.90 THE INFLUENCE OF FIRM SIZE AND PROFITABILITY ON FIRM VALUE WITH PROFIT GROWTH AS A MEDIATION https://managementscienceresearchjournal.com/index.php/msr/article/view/88 <p style="font-weight: 400;">This study investigates the impact of firm size and profitability on firm value, with revenue growth acting as a mediator between the two. This study uses quantitative methods to test comparative causality. The data used is secondary data from the financial statements of each company obtained from both the company's official website and the IDX. The sampling of this study used non-probability purposive sampling techniques in food and beverage sector companies listed on the IDX for the 2017-2021 period with complete financial data. The research data is panel data and is analyzed using Eviews 12 with the following levels of analysis: descriptive statistics, regression model estimation, classical assumptions, and panel data regression to path analysis. The analysis results show that firm size and profitability have a significant positive effect on earnings growth, firm size and earnings growth can significantly increase firm value, profitability cannot increase firm value, and earnings growth cannot mediate the effect of firm size, but can mediate the effect of firm size. mediate the effect of profitability on firm value.</p> <p style="font-weight: 400;"><strong>&nbsp;</strong></p> Abdul Azis Solehuddin Fauji Sanusi Emma Suryani Copyright (c) 2023 Emma Suryani; Fauji Sanusi; Abdul Azis Solehuddin https://creativecommons.org/licenses/by-sa/4.0 2023-10-31 2023-10-31 2 4 110 126 10.56548/msr.v2i4.88 INVESMENT DESIRE : THE UTILIZATION TECHNOLOGY CHALLENGES AND THE INDIVIDUAL PERSONAL PERCEPTION https://managementscienceresearchjournal.com/index.php/msr/article/view/85 <div><span lang="EN-US">The research aims to test empirically: 1) the effect of perceived usefulness of technology use, perceived ease of use&nbsp; technology and individual perception towards investment desire on the people of Banten. 2) the effect of perceived usefulness of technology use and perceived ease of use&nbsp; technology on individual perception in the people of Banten, 3) the effect of perceived usefulness of technology use and perceived ease of use technology on investment desire in the people of Banten with the individual perception as an intervening variable. The object of research is the millennial generation in the people of Banten Province. In this study, the determination of the sample using the Slovin formula, a number of 123 respondents who have knowledge about investment and utilize technology to search investment information. This study uses Path Analysis techniques and data processing uses SPSS version 26. The results show that the perceived usefulness of technology use have effects on individual perception but does not effect to desire investment of the people of Banten Province. The results of hypothesis testing prove that the perceived ease of use technology does not effect on individual perception and desire investment on the people of Banten Province. The results of hypothesis testing prove that individual perception have an effect on investment desire at the people of Banten Province. The results of hypothesis testing prove that individual attitude can mediate the perceived usefulness of technology use on investment desire, but individual perception are not be able to mediate perceived ease of use technology on investment desire at the people of Banten Province.</span></div> Siti Epa Hardiyanti Copyright (c) 2023 Siti Epa Hardiyanti https://creativecommons.org/licenses/by-sa/4.0 2023-10-31 2023-10-31 2 4 85 98 10.56548/msr.v2i4.85 THE EFFECT OF EARNING PER SHARE (EPS) AND RETURN ON EQUITY (ROE) ON STOCK PRICES WITH INFLATION AS MODERATING VARIABLE (Study on Financing institutions listed on the Indonesian Stock Exchange 2012-2021 Period) https://managementscienceresearchjournal.com/index.php/msr/article/view/84 <div><span lang="EN-US">Financing institution play a large role for the people of a country in the process of distributing fund as a driver of the economy. In financial institutions, share prices play an important role as a barometer of company success. This study aims to determine the effect of Earning Per Share (EPS) and Return On Equity (ROE) on stock prices with inflation as a moderating variable in financial institution companies listed on the Indonesia Stock Exchange during the period 2012-2021. This research used a purposive sampling technique with a sample size of 7 samples from 18 financial institution companies, so that the research data analyzed amounted to 70 data. This research uses the SPSS V.20 application as a data analysis tool which will be described using descriptive statistical methods, classical assumptions, hypothesis testing, and Moderate Analysis Regression (MRA). The research result obtained partially show that EPS a positive and significant influence on stock prices. ROE and inflation have a negative and significant influence on stock prices. And partially, inflation is able to moderate the relationship between EPS on share prices. And inflation is unable to moderate ROE on share prices in financial institution companies.</span></div> Zahira Rizkina Bambang Mahmudi Enis Khaerunnisa Copyright (c) 2023 Zahira Rizkina, Bambang Mahmudi, Enis Khaerunnisa https://creativecommons.org/licenses/by-sa/4.0 2023-10-31 2023-10-31 2 4 75 84 10.56548/msr.v2i4.84 THE INFLUENCE OF GOVERNMENT REGULATION NUMBER 23 OF 2018, TAX KNOWLEDGE AND USE OF ANNUAL E-SPT ON INDIVIDUAL MICRO SMALL AND MEDIUM ENTERPRISES (MSME) TAXPAYER COMPLIANCE IN 2018-2020 AT KPP PRATAMA TIGARAKSA https://managementscienceresearchjournal.com/index.php/msr/article/view/83 <div><span lang="IN">T</span><span lang="IN">his study aims to determine the effect of government regulation number 23 of 2018,&nbsp; &nbsp;tax&nbsp; &nbsp;knowledge&nbsp; &nbsp;and&nbsp; &nbsp;annual&nbsp; &nbsp;E-SPT&nbsp; &nbsp;utilization&nbsp; &nbsp;on&nbsp;&nbsp; MSME&nbsp; &nbsp;taxpayer compliance at the Tigaraksa Primary Tax Service Office. The population in this study &nbsp;all&nbsp; individual&nbsp; MSME &nbsp;taxpayers &nbsp;at&nbsp; the &nbsp;Tigaraksa &nbsp;Pratama &nbsp;Tax &nbsp;Service Office, and the sample used was 100 taxpayers. Thisresearch is quantitative. The type of data in this study is primary with data sources using questionnaires, data analysis methods used is multiple linear regression. The results of this study indicate that government regulation number 23 of 2018 and taxknowledge have no effect on MSME taxpayer compliance, while the use of the annual E-SPT has an effect on MSME taxpayercompliance</span></div> Elva Niasari Andi Mukhtar Copyright (c) 2023 Elva Niasari, Andi, Mukhtar https://creativecommons.org/licenses/by-sa/4.0 2023-10-31 2023-10-31 2 4 55 74 10.56548/msr.v2i4.83 The Importance of Effective HR Planning in Optimizing Organizational Performance https://managementscienceresearchjournal.com/index.php/msr/article/view/82 <div><span class="rynqvb"><span lang="EN">Human Resources is an important pillar and at the same time a central asset in a company that needs to be managed properly and maturely. It is through HR that various visions, missions, goals and objectives of the company can be implemented, so that in other words it can be interpreted that human resources play an important role in the course of organizational activities. The initial stage in building good HR management practices is the human resource planning stage, this is the initial foundation in establishing an effective HR management process in an organization or company. Therefore, it is necessary to have an in-depth understanding of the company's HR managers in understanding the systematics of good and correct HR planning. For this reason, this article aims to examine the importance of effective HR planning in shaping optimal organizational performance. The use of the method in this article is a descriptive method with a literature study approach based on related literature to strengthen the arguments in this article. So that this article is made as a basis in providing arguments regarding proper HR planning to be implemented by an organization or company in terms of managing its human resources so that optimal organizational performance can be created which has an impact on achieving organizational goals and objectives.</span></span></div> Eloh Bahiroh Copyright (c) 2023 Eloh Bahiroh eloh https://creativecommons.org/licenses/by-sa/4.0 2023-10-31 2023-10-31 2 4 45 54 10.56548/msr.v2i4.82 THE EFFECT OF LEVERAGE ON PROFITABILITY WITH ACTIVITY RATIO AS AN INTERVENING VARIABLE IN PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE IDX 2017 - 2021 PERIOD https://managementscienceresearchjournal.com/index.php/msr/article/view/81 <div><em>Financial performance is an illustration of the company's success achievement can be interpreted as the results that have been achieved on various activities that have been carried out. This study aims to determine whether debt policy affects profitability with Activity Rattio as an intervening variable. The population of this study are Real Estate and Property companies listed on the Indonesia Stock Exchange for the period 2017-2021. The sampling in this study uses the Purposive Sampling method. Analysis of the data used in this research is Programming Software SPSS (Statistic Package for the social Sciens) for the windows 29 version.<span lang="IN"> The results of this study indicate that (1) leverage as measured using the Debt To Asset Ratio (DAR) has no positive effect on Return On Assets (ROA); (2) leverage as measured using the Debt To Asset Ratio (DAR) has a positive effect on the activity ratio as measured using Total AIset Turnover (TATO); (3) the activity ratio as measured using Total Asset Turnover (TATO) has no positive effect on profitability as measured using Return On Assets (ROA); (4) activity risk cannot mediate the relationship between leverage and profitability in Property and Real Estate companies listed on the Indonesia Stock Exchange for the 2017-2021 period.</span></em></div> Syafira Meilia Pasya Bambang Mahmudi Emma Suryani Abdul Rosyid Ana Susi Mulyani Copyright (c) 2023 Syafira Meilia Pasya, Bambang Mahmudi, Emma Suryani, Abdul Rosyid, Ana Susi Mulyani https://creativecommons.org/licenses/by-sa/4.0 2023-10-31 2023-10-31 2 4 36 44 10.56548/msr.v2i4.81 Productivity of Vannamei Shrimp Litopenaeus vannamei in Intensive Aquaculture System with the Addition of Probiotics at CV. Daun Prima, East Java https://managementscienceresearchjournal.com/index.php/msr/article/view/80 <div class="page" title="Page 1"> <div class="layoutArea"> <div class="column"> <p>Vannamei shrimp Litopenaeus vannamei is one of the leading fishery commodities that have high economic value. The very high market demand for vannamei shrimp makes farmers carry out intensive cultivation with the addition of probiotics, in order to produce high productivity. This study aims to determine the productivity of vannamei shrimp in intensive cultivation with the addition of probiotics. This research method is a case study that includes interviews, observations, and following all stages in the process of vannamei shrimp production at CV. Daun Prima. Techniques of vannamei shrimp cultivation include pond preparation, media preparation, fry selection and stocking, feed management, water quality management, growth monitoring, pest and disease monitoring, and harvesting. The treatment used is the administration of probiotics containing bacteria Bacillus sp., Lactobacillus sp., Nitrosomonas, and Nitrobacter which function to optimize shrimp growth and maintain stable water quality. Shrimp production performance during 77 days of maintenance yielded SR 87%; biomass 2.8 tons; harvest size 66; ABW 15.15 grams/ind; ADG 0.23 grams/day; and FCR 1.12. Water quality during maintenance is within the optimum range to support shrimp growth, including temperature 28 – 31 °C; brightness 22 – 44 cm; pH 7.6 – 8.4; salinity 30 – 32 g/L; and dissolved oxygen 4.4 – 5.3 mg/L. Vaname shrimp cultivation with intensive technology with the addition of probiotics applied at CV. Daun Prima shows optimal productivity.</p> </div> </div> </div> Rifqah Pratiwi Sartika Tangguda Made Saha Apta Raditya Copyright (c) 2023 Rifqah Pratiwi, Sartika Tangguda, Made Saha Apta Raditya https://creativecommons.org/licenses/by-sa/4.0 2023-10-31 2023-10-31 2 4 26 35 10.56548/msr.v2i4.80 MANAGERIAL OWNERSHIP AS A MODERATION OF THE RELATIONSHIP BETWEEN RETURN ON ASSETS (ROA) AND PRICE BOOK VALUE (PBV) https://managementscienceresearchjournal.com/index.php/msr/article/view/79 <div class="page" title="Page 1"> <div class="layoutArea"> <div class="column"> <p>The aim of this research is to determine institutional ownership as a moderator of the relationship between return on assets (ROA) and price book value (PBV). The population in this research is all automotive and component sector companies listed on the Indonesia Stock Exchange for the period 2018 - 2021. The sample selected in this research using the purposive sampling method was 13 companies. The analytical method used is descriptive analysis research. The data analysis technique used is Moderating Regression Analysis (MRA). The research results show that: (1) Return On Assets (ROA) has a positive and significant effect on Price Book Value, (2) Institutional Ownership is unable to moderate the relationship between Return On Assets (ROA) and Price Book Value (PBV).</p> </div> </div> </div> Ana Susi Mulyani Copyright (c) 2023 Ana Susi Mulyani https://creativecommons.org/licenses/by-sa/4.0 2023-10-31 2023-10-31 2 4 22 25 10.56548/msr.v2i3.79 Optimization of Water Quality Management on Growth Performance and Survival Rate of Vannamei Shrimp Litopenaeus vannamei at Marine Science Techno Park, Diponegoro University https://managementscienceresearchjournal.com/index.php/msr/article/view/78 <div><span lang="EN">Water quality plays an important role in super-intensive vannamei shrimp cultivation because it can affect growth and survival performance, so its management needs to be considered optimally. Application of<em> Bacillus subtilis </em>bacteria can suppress the development of<em> Vibrio </em>sp<em>. </em>and also can stabilize plankton growth and maintain the balance of pond water quality. The purpose of this study is to determine the optimization of water quality management on the growth performance and survival rate of vannamei shrimp <em>Litopenaeus vannamei </em>at Marine Science Techno Park, Diponegoro University. This research method is a case study that includes interviews, observations, and following all stages in the process of vannamei shrimp production at Marine Science Techno Park, Diponegoro University. Water quality management in vannamei shrimp ponds includes treatments of water change, <em>sipon</em>, calcification, probiotics, and monitoring of water quality parameters. The results showed optimization of water quality management with the application of several routine treatments, showing temperature values of 26.50 – 28.80°C; pH 7.75 – 8.55; brightness 28.00 – 45.00 cm; salinity 10.00 – 35.00 g/L; dissolved oxygen 3.99 – 4.58 mg/L; alkalinity 134.00 – 164.00 mg/L; nitrite 0.00 – 0.60 mg/L; and water color ranges from light green, brown, brownish green. Optimization of water quality management in shrimp production with the application of several routine treatments can improve growth performance with ABW 17.91 g/ind, ADG 0.36 g/day, and survival 57.16% with a harvest size of 50 – 55.</span></div> Rifqah Pratiwi Arif Windiarto Sartika Tangguda Copyright (c) 2023 Rifqah Pratiwi, Arif Windiarto, Sartika Tangguda https://creativecommons.org/licenses/by-sa/4.0 2023-10-31 2023-10-31 2 4 15 21 10.56548/msr.v2i4.78 Impact of ERP, Social Media, and CSR on Manufacturing Company Value during COVID-19 https://managementscienceresearchjournal.com/index.php/msr/article/view/77 <div><em><span lang="IN">This study analyzes the impact of ERP implementation, Instagram usage, and CSR disclosure on the market value of companies in the basic and chemical industries. It focuses on firms listed on the Indonesian Stock Exchange during the COVID-19 pandemic (2020-2022). The results indicate that ERP and Instagram do not significantly affect company value in this sector. However, CSR disclosure has a positive and significant impact on company valuation. Control factors like return on assets and leverage do not significantly influence company valuation during the pandemic.</span></em></div> Agus Dwianto Erma Setiawati Nurlita Arum S Lulu Hardina Copyright (c) 2023 Agus Dwianto, Erma Setiawati, Nurlita Arum S, Lulu Hardina https://creativecommons.org/licenses/by-sa/4.0 2023-10-05 2023-10-05 2 4 1 14 10.56548/msr.v2i3.77