Ilomata International Journal of Management <p><strong>Ilomata International Journal of Management</strong> is a peer-reviewed, open-access scientific journal that aims to promote an integrated and multidisciplinary approach to management. The journal focuses on issues related to business and international management, management of international systems, organizational behavior and human resource management, strategy, and tourism, leisure and hospitality management of new methodologies and technologies that contribute to strategic and operational improvements of organizations within the contemporary global environment. Journal Indexed or abstracting and Citations Analysis. <a title="Journal History" href="">Journal History</a></p> en-US <p><a href="" rel="license"><img style="border-width: 0;" src="" alt="Creative Commons License"></a><br>This work is licensed under a <a href="" rel="license">Creative Commons Attribution 4.0 International License</a>.</p> (Novianita Rulandari) (Putri Ayu Lestari) Sun, 31 Jul 2022 16:41:14 +0000 OJS 60 Leadership-The Most Important Area of Educational Performance <p>Leadership is seen as the most critical aspect in successfully developing educational institutions, supporting stated aims and objectives, and enhancing education. It is a vital aspect in determining whether an organization succeeds or fails. A leader's style is defined by how he guides and encourages others to accomplish institutional objectives. Basic skills are described as "a collection of psychological and social areas of expertise and interpersonal skills that enable individuals to make informed choices, resolve issues, think critically and analytically, effectively communicate, develop relationships, empathize with others, and cope and enhance their quality of life, productively and healthily." This research aims to determine the effect of Leadership as a practical skill on educational establishments. From the perspective of the school, the principal's Leadership is critical. His function and responsibilities will impact all facets of the school organization’s life. At the executive level of the school, the principal's Leadership is the significant variable that serves as a bridge between individual lives and the future outlook of any institution. This research aims to demonstrate how Leadership as a practical skill, affects educational institution’s performance. This is a conceptual study that provides a theoretical foundation for the notion. The reports and findings indicate that leadership style plays a critical role in boosting an institution's success since it influences the organization's culture and the value of its personnel.</p> Seema Bhakuni Copyright (c) Sun, 31 Jul 2022 00:00:00 +0000 Reformulating a Market-Driven Service Strategy of Community-Based Tourist Destinations Post-Pandemic Covid-19: Evidence from Indonesia <p>The COVID-19 pandemic has exposed tourism villages to various challenges. Tourism villages as a form of rural tourism which are managed by local people face more serious problems due to their lack of expertise. This study aims to apply customer-driven strategies in formulating strategies to market tourism villages. Employing marketing concepts of service quality, satisfaction, and revisit intention, this research investigates the mediating role of satisfaction in the relationship between service quality and revisit intention. Tourist perceptions are further analyzed based on their demographic and psychographic characteristics to provide insights into the formulation of segmentation strategies. This research collects data from 203 people who have visited tourism villages. Data were collected offline and online using Google Forms. Results of Regression Analysis with Mediation and Bonferonni's Multiple Comparison indicated that Reliability, Empathy, and Tangibles have a positive effect on satisfaction. Further, satisfaction fully mediates the effect of Reliability and Empathy on revisit intention. Meanwhile, satisfaction partially mediates the effect of Responsiveness and Tangibles on revisit intention.</p> Ginta Ginting, Ike Janita Dewi Copyright (c) Sun, 31 Jul 2022 16:26:31 +0000 Analysis of Wages and Severance Pay During the Covid-19 Pandemic Reviewed from Labor Law <p>The Corona Virus Disease 2019 pandemic was first discovered in the city of Wuhan, China at the end of December 2019. This virus spreads very quickly and has spread to almost all countries, including Indonesia. As a result of the spread of the Corona virus, it has a negative impact on several sectors such as the economic sector, business, tourism, industry, health and so on. The tourism sector has been hit hard by the Covid-19 pandemic. Until now, almost all tourist destinations in Indonesia are closed. This is a very difficult condition, in Indonesia almost all tourist destinations, hotels, facilities, and entertainment are closed and are only allowed for 50% of visitors based on Government recommendations. The Karo Regency Government is also facing the same problem, one of the sectors that is relied upon to support Karo Regency's Original Regional Revenue (PAD) is from the tourism sector, and Brasatagi Subdistrict is one of the sub-districts that is the mainstay of the tourism sector in Karo Regency. Speaking of the tourism sector, the industry that is most closely related is Hotels and Restaurants. Throughout 2020 until mid-2021, the hotel occupancy rate in the Brastagi District fell by almost 90%. The very significant decline in the level of tourist visits, hotel occupancy and restaurant visitors in Brastagi District has caused entrepreneurs of tourist sites, hotels and restaurants to suffer huge losses. Employers are no longer able to cover all operational costs, including the cost of wages for workers. This forces employers to rearrange their working hours and calculate the number of workers that they still allow them to employ. Some of this is done by applying alternate vacations or leave to their employees, some of them who are no longer able to survive, are forced to lay off temporarily, cut wages. or terminate the employment of its employees.&nbsp;The findings in this study are that employers are still required to pay wages in full in the form of basic wages and fixed allowances as long as workers are laid off during the COVID-19 pandemic and are required to provide severance pay for workers who have been laid off in accordance with Article 156 of Law No. 2003 concerning Manpower and the Ninth Part, Article 37 concerning Payment of Wages in a State of Bankruptcy in the Government Regulation concerning Wages no. 78 of 2015.</p> Emi Wakhyuni, Siti Nurhayati, Abdi Setiawan Copyright (c) Sun, 31 Jul 2022 16:35:30 +0000 Comparative Analysis of Financial Performance Before and After the Acquisition (Study on the Go Public Acquisitors For The Period of 2011-2019) <p>The study aims to compare financial performance in Go Public Acquirer Companies before and after acquisition by analyzing significant differences in related to Liquidity (Current Ratio and Quick Ratio), Solvency (Debt to Asset Ratio and Debt to Equity Ratio), Activity (Total Asset Turn Over) and Profitability (Return on Assets, Return on Equity, and Net Profit Margin). This study used secondary data of financial statements two years before and after the acquisition of the acquirer company 2013-2017 with the research period of 2011-2019. The sampling technique use purposive sampling. A hypothesis test tool for testing H1 until H8 using Paired Sample T-Test or Wilcoxon Signed Rank Test. The results showed that there is a significant difference in Debt to Equity Ratio, Total Asset Turn Over, Return on Assets, Return on Equity, dan Net Profit Margin, while in Current Ratio, Quick Ratio, and Debt to Asset Ratio there is no significant difference.</p> Amalia Nur Masita, Maria Theresia Heni Widyarti, Tutik Dwi Karyanti, Alvianita Gunawan Putri Copyright (c) Sun, 31 Jul 2022 00:00:00 +0000 Financial Literacy and Investment Behaviour of IT Professional With Reference To Bangalore City <p>IT sector plays a vital role in its contribution towards India’s GDP Savings and investments are imperative for fast-tracking economic growth and taking India to greater heights. The Purpose of this research is to understand the saving and investment behaviour of the IT professionals. There are various dimensions of savings and investment behaviour such as features of investment planning, determinants of investment preferences, IT Professionals have different mindset when they decide about investing in a particular avenue and they want his saving to be invested in most secure and liquid way. Though, the decision varies for every separate depending upon their risk aptitude. Their investment objective also differs from financial stability to additional income and so on. This paper attempts to find out the factors accountable for increased investing activities among young professionals. The current has studied the investment behaviour of IT investors by using a structured survey and this study inspects Behavioural Factors influencing towards Investment p among IT Professionals.</p> Mahabub Basha Shaik, M. Kethan, T. Jaggaiah Copyright (c) Sun, 31 Jul 2022 00:00:00 +0000 The Influence of Customer Trust and Value on Customer Loyalty Small and Medium Business (Smes) PT Bank Rakyat Indonesia Branch Office Cilegon <p>Small and Medium Enterprises (SMEs) Customer Loyalty can be created through customer trust and value. In this study, specifically discusses the loyalty of Small and Medium Enterprises (SMEs) customers at PT. Bank Rakyat Indonesia Cilegon Branch Office. This study aims to determine the effect of two independent variables, namely the trust variable and customer value on the dependent variable, namely the loyalty variable of Small and Medium Enterprises (SMEs). The method of data collection in this study is to use a questionnaire, observation and documentation. The number of samples in this study was 1 00 respondents. Then an analysis was carried out on the data that had been obtained using the quantitative analysis method. The results of the study show that trust has a positive influence on the loyalty of Small and Medium Enterprises (SMEs) customers and customer value also has a positive influence on the loyalty of Small and Medium Enterprises (SMEs). positive on the loyalty of Small and Medium Enterprises (SMEs) customers of PT Bank Rakyat Indonesia Cilegon Branch Office</p> Hamdan Hamdan Copyright (c) Sun, 31 Jul 2022 00:00:00 +0000 Importance of Current Ratio and Dividend Yield Ratio in Moderating Process on Stock Prices <p>This study aims to determine the influence of Gross Profit Margin, Receivable Turn Over and Long Term Debt to Equity Ratio on Stock Price with Current Ratio and Dividen Yield Ratio as moderating variables.&nbsp; This study used the object of the Batubara subsector company on the Southeast Asian Stock Exchange for the period 2012-2020. The data collected is secondary data with documentation methods in the form of company annual reports. The analysis tool used to test hypotheses is the IBM SPPS V26. The sampling method used in this study using purposive sampling techniques was obtained by 9 companies that presented complete financial statements, so that 81 samples were obtained. The analytical techniques used are deskriptif statistical analysis, classical assumption test, moderated regression analysis (MRA), multiple linear regression, t test test, and f test.&nbsp; The results of the study partially concluded that Gross Profit Margin&nbsp; has no significant effect on Stock Price, Receivable Turn Over has a significant effect on Stock Price and Long Term Debt to Equity Ratio has no significant effect on Stock price.&nbsp; The results of the study simultaneously showed that the value&nbsp;of F<sub>count </sub>13,962 and F<sub>table </sub>2,72 means that F<sub>count &gt; </sub>F<sub>table </sub>or a significant value of 0,000&lt;0,05.&nbsp;So far, Gross Profit Margin, Receivable Turn Over and Long Term Debt to Equity Ratio simultaneously have a significant effect on Stock Prices. The results of moderately regression analysis (MRA) research show that Current Ratio does not moderate Gross Profit Margin to Stock Prices, Current Ratio does moderate Receivable Turn Over to Stock Price and Current Ratio does not moderate Long Term Debt to Equity Ratio on Stock Prices, Dividen Yield Ratio does not moderate Gross Profit Margin to Stock Prices, Dividen Yield Ratio does moderate Receivable Turn Over to Stock Price and Dividen Yield Ratio does not moderate Long Term Debt to Equity Ratio on Stock Prices.</p> Deni Sunaryo Copyright (c) Sun, 31 Jul 2022 00:00:00 +0000 The Importance of Indicators : Product Quality Direct Selling and Advertising in Solving The Problem of The Pizza Hut Purchase During The Covid-19 Pandemic <p>Pizza Hut made various efforts to boost sales in the face of business challenges in the midst of the pandemic. One of the ways to do this is by picking up the ball by selling it on a number of roads ( ). In addition, the strategies used by Pizza Hut are prioritizing delivery order and take away services at Pizza Hut outlets , marketing products on the roadside , holding discount promos; and n create new variants in the Pizza menu and improve the quality of its products . This study aims to determine the effect of product quality, <em>direct selling </em>and advertising on purchasing decisions on Pizza Hut consumers. This research is a quantitative research, taking the place of research at Pizza Hut Serang . The data used in this study are primary and secondary data obtained from distributing questionnaires to Pizza Hut consumers . The sample used is 100 respondents . Data analysis used multiple linear regression technique using SPSS program. The results of this study indicate that product quality has an effect on purchasing decisions . <em>Direct Selling </em>has no effect on purchasing decisions. Advertisement influence on purchasing decisions. and simultaneously variable product quality, <em>direct selling </em>and advertising affect purchasing decisions on Pizza Hut consumers.</p> Yoga Adiyanto Copyright (c) Sun, 31 Jul 2022 00:00:00 +0000 Customer Loyalty Analysis Affected by Location and Promotion through Purchase Decisions and Customer Satisfaction <p>ABSTRACT: This study aims to analyze customer loyalty which is influenced by location and promotion through purchasing decisions and customer satisfaction made by visitors to Indomaret Cipinnag Indah. Data obtained in April 2022 as many as 130 respondents. Thirty respondents for validity and reliability testing and 100 respondents were used for path analysis testing to know the direct and indirect effects of the dependent variable on the independent variable. Sampling using the Roscoe technique, all of whom are visitors to Indomaret Cipinang Indah. This study's results indicate that location significantly affects purchasing decisions, customer satisfaction, and customer loyalty. The promotion affects purchasing decisions but does not affect customer satisfaction and loyalty. Purchase decisions affect consumer loyalty. Consumer Satisfaction does not affect consumer loyalty. Indirectly location and promotion affect consumer loyalty through purchasing decisions and do not affect customer satisfaction.</p> Azka Nur Khanifah, Aris Budiono Copyright (c) Sun, 31 Jul 2022 00:00:00 +0000 Analysis of the Imposition of VAT on Business Through E-Commerce at KPP Bekasi Utara in 2021 <p>The development of the internet has created a new business, namely electronic commerce which has turned conventional commerce into an electronic-based business. Electronic commerce has taken away the efficiency of the market so that a business with a new dimension is formed. Electronic commerce can provide additional state revenue so that the government issues regulations regarding the collection of VAT on trade transactions through the electronic system. Objective: To analyzing the implementation of VAT collection on trade through an electronic system in an effort to increase tax revenue at KPP Pratama Bekasi Utara based on an analysis of the implementation, the obstacles faced, and the efforts made to overcome these obstacles. Methods: This research was descriptive qualitative. The data collection methods were Observation, Documentation, and interviews. Result: the implementation of VAT on Trading Through Electronic Systems in an Effort to Increase Tax Revenue at KPP Pratama Bekasi Utara has not been implemented optimally, because not all PMSE business actors know and apply regulations regarding VAT collection on PMSE transactions.</p> Teguh Santoso, Riri Julia Copyright (c) Sun, 31 Jul 2022 00:00:00 +0000