Journal of Management and Leadership https://jurnal.tau.ac.id/index.php/jml <p style="text-align: justify;">Journal of Management and Leadership is a journal managed and published by the LPPM office of Tanri Abeng University and compiled by program study of Management, under Faculty of Management and Leadership Tanri Abeng University. Journal of Management and Leadership includes articles in the following areas:</p> <ol> <li class="show" style="font-weight: 400;">Human Capital Management (HCM)</li> <li class="show" style="font-weight: 400;">Leadership</li> <li class="show"><span style="font-weight: 400;">Finance </span>Management</li> <li class="show"><span style="font-weight: 400;">Marketing </span>Management</li> <li class="show" style="font-weight: 400;">Operations and Supply Chain Management</li> <li class="show">Strategic Management</li> </ol> <p style="font-weight: 400; text-align: justify;">Journal of Management and Leadership publishes papers by academician inside and outside of Tanri Abeng University. It is published periodically twice a year in May and November. The journal is intended as an insight for management field.</p> Management and Leadership Study Programme en-US Journal of Management and Leadership 2620-9942 THE EFFECT OF INVESTMENT AND PRODUCT DEVELOPMENT ON COMPANY SOLVENCY (CASE STUDY IN INDONESIAN PHARMACEUTICAL COMPANY PT X IN BANDUNG PERIOD 2016-2021) https://jurnal.tau.ac.id/index.php/jml/article/view/405 <p>Pharmaceutical businesses that do research must be aware of the essential aspects that influence innovation rates, R&amp;D expenses, and the likelihood of success. The goal of the research was to look into the impact of product development elements, investment value, and alternative funding sources for research and product development activities on solvency. Simple linear regression and the Hypothesis Test (t-test) were used to assess the data. The results revealed that the optimal product selection strategy, investment obligations, and investment value will have a beneficial and substantial influence on the company's financial stability. The results presented have consequences for providing an analysis of the impact of investment in product research and development activities based on specific data on product development activities and company financial performance; and providing an overview of the impact of funding for research and product development activities in order to choose the best funding strategy.</p> <p>&nbsp;</p> Agus Sularno Paidi Wagiono Sasmito Anandha Budiantoro Copyright (c) 2024 Journal of Management and Leadership 2024-11-29 2024-11-29 7 2 1 16 10.47970/jml.v7i2.405 THE EFFECT OF ABSORPTIVE CAPACITY ON THE TECHNOLOGICAL TRANSFER EFFECTIVENESS, AN EMPIRICAL STUDY OF VACCINE COMPANY IN BANDUNG, INDONESIA https://jurnal.tau.ac.id/index.php/jml/article/view/447 <p>Absorption capacity is a variable that has been proven to influence the effectiveness of transfer technology in previous studies. Few of these studies examined this variable in the vaccine industry sector. This research is an empirical study to see the effect of absorption and each of its constituent dimensions (the ability to recognize, the ability to acquire, the ability to assimilate, and the ability to apply) to technology transfer effectiveness carried out in vaccine companies. The research approach is proportional stratified random sampling, where the data is processed statistically quantitatively. Research data were collected by distributing questionnaires containing 43 questions to 114 respondents from employees with strategic position levels in the vaccine companies studied. Quantitative statistical methods with SPSS software were used to analyze the research data, including regression analysis, Pearson Product Moment correlation analysis, and impact analysis. The results showed that the level of absorption capacity of the vaccine companies studied had a statistically significant positive effect on the technology transfer's effectiveness. Each dimension of absorptive capacity is separately proven to have a statistically significant positive impact on the effectiveness of technology transfer in the order from which it gives the most significant influence, namely the ability to apply, the ability to assimilate, the ability to recognize, and the ability to acquire. The findings in this study can be used as a reference by company stakeholders as a basis for maintaining and increasing their absorption capacity based on the order of magnitude of influence from each dimension studied to increase the effectiveness of technology transfer in the future.</p> Undi Suhartono L.M. Samryn Anandha Budiantoro Copyright (c) 2024 Journal of Management and Leadership 2024-11-29 2024-11-29 7 2 17 36 10.47970/jml.v7i2.447 FOOTPRINTS OF LEADERSHIP ON EMPLOYEE ENGAGEMENT: DOES SELF-AWARENESS MATTER? https://jurnal.tau.ac.id/index.php/jml/article/view/480 <p>The purpose of this study is to empirically investigate the utility of self-awareness as a sequential mediator of the relationship between different leadership styles and employee engagement. The study collected data from employees of various public and private institutions in Pakistan using self-report questionnaires. The study, which is cross-sectional in nature, employed sophisticated statistical techniques, particularly SPSS and Partial Least Squares (PLS) to ensure the accuracy and validity of the results. The results of this study show significant relationships between leadership styles, self-awareness, and employee engagement. Specifically, self-awareness was found to fully mediate the relationship between leadership styles and employee engagement. These findings contribute to existing knowledge about leadership, self-awareness, and employee engagement, thus expanding the understanding of these constructs in the context of leadership and resource maintenance theory. The study provides insight into perceptions of employee behaviour, particularly in the presence of servant leadership. It also examines how leader support facilitates employees' use of social and emotional resources to achieve positive organizational outcomes. The study draws on the principles of resource maintenance theory, discussing the theoretical and practical implications for managers and organizations considering the study findings.</p> Maja Pucelj Muhammad Naeem Shahid Copyright (c) 2024 Journal of Management and Leadership 2024-11-29 2024-11-29 7 2 37 55 10.47970/jml.v7i2.480 THE EFFECT OF PROFITABILITY AND OPERATING COSTS ON CORPORATE INCOME TAX PAYABLE https://jurnal.tau.ac.id/index.php/jml/article/view/753 <p><em>Taxes are very influential in achieving the development of a country because taxes are the main source of income for a country. Compared to other income, taxes are a large part of state income and expenditure so that taxes have the potential to contribute to the state treasury. Income Tax is a tax imposed on a person on all income received during a tax year. One of the goals is profit. This study aims to analyze the effect of profitability and operating costs on corporate income tax in Retail Trading Companies listed on the Indonesia Stock Exchange in 2019 - 2023. </em><em>The strategy utilized in this inquire about is to utilize quantitative strategy utilizing auxiliary information. The test collection procedure utilized in this ponder could be a purposive inspecting strategy which produces 8 company tests over a period of 5 a long time to get 40 test units. The speculation in this think about was tried utilizing different direct relapse examination utilizing the SPSS form 21 program. The comes about of this ponder demonstrate that benefit and working costs have a critical impact on corporate pay assess.</em></p> Febryandhie Ananda Yohanna Zendrato Annisa - Copyright (c) 2024 Journal of Management and Leadership 2024-11-29 2024-11-29 7 2 55 66 10.47970/jml.v7i2.753 FUNDAMENTAL ANALYSIS OF MINING COMPANY PERFORMANCE https://jurnal.tau.ac.id/index.php/jml/article/view/756 <p>The purpose of this study is to ascertain whether or not liquidity, leverage, and efficiency ratios which are fundamental factors have an identical or partial impact on profitability. Six oil and gas mining companies that are listed on the Indonesia Stock Exchange were used as sample companies in this study. Multiple linear regression analysis, the hypothesis test (determination coefficient test, partial test, and simultaneous test), and the traditional assumption test tools (autocorrelation, heteroscedasticity, and normality tests) are used in data analysis with SPSS version 25.0</p> Anita Munir Copyright (c) 2024 Journal of Management and Leadership 2024-11-29 2024-11-29 7 2 67 78 10.47970/jml.v7i2.756