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Universitas Mohammad Husni Thamrin
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Corporate Governance, CSR Disclosure, and Financial Performance: Empirical Evidence from Indonesian LQ45 Companies Novi Resnowati; Ependi; Lily Nabila
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i1.3800

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on the financial performance of companies included in the LQ45 Index on the Indonesia Stock Exchange. LQ45 companies were selected because they represent firms with relatively high liquidity and market capitalization, as well as greater demands for transparency and accountability. This study employs a quantitative approach with a causal associative research design. The data consist of secondary data obtained from companies’ annual reports and sustainability reports for the 2023–2024 period. GCG is proxied by the number of directors, the number of board commissioners, the number of audit committee members, and institutional ownership, while CSR is measured based on the level of CSR disclosure. Financial performance is measured using Return on Assets (ROA). Data analysis was conducted using multiple linear regression with the assistance of SPSS, preceded by classical assumption tests and hypothesis testing. The results show that, partially, the number of directors, the number of board commissioners, the number of audit committee members, institutional ownership, and CSR disclosure do not have a significant effect on ROA. Simultaneously, GCG and CSR also have no significant effect on financial performance. These findings indicate that variations in financial performance are largely influenced by factors outside the research model. The results suggest that GCG and CSR implementation have not directly translated into improved short-term financial performance among LQ45 companies.
Knowledge, Attitudes, and Perceptions of the Accounting Profession as Determinants of Career Interest Among Accounting Students in Jakarta Siti Asita; Ependi; Lily Nabila
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i1.3802

Abstract

This study investigates how knowledge, attitude, and perception of the accounting profession influence students’ career interest in accounting. The research is driven by the rapid transformation of the profession due to digitalization, technological advances, and the growing demand for adaptive competencies. Using a quantitative design with a causal associative approach, data were collected through questionnaires from 100 undergraduate accounting students in Jakarta selected via purposive sampling. Respondents were active students who had completed at least three semesters. Data analysis employed Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The measurement model was assessed using convergent validity, discriminant validity, composite reliability, and Cronbach’s alpha, while the structural model was evaluated through R-square and bootstrapping path coefficients. Results reveal that knowledge significantly and positively affects career interest (β = 0.229; t = 3.040; p = 0.002). Attitude toward the profession shows no significant impact (β = 0.054; t = 0.582; p = 0.561). Conversely, perception of the profession exerts a strong and highly significant influence, emerging as the most powerful predictor (β = 0.716; t = 10.574; p < 0.001). The model explains 84.3% of the variance in career interest. These findings highlight the importance of enhancing students’ understanding and, especially, fostering positive perceptions of accounting careers to strengthen their professional aspirations.
Integration of Accounting Technology and User Competence: An Analysis of the Impact of Zahir Accounting on Financial Statement Accuracy Wilis; Ependi; Lily Nabila
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i1.3805

Abstract

Digital transformation in the field of accounting encourages business actors to adopt accounting software to improve efficiency and the quality of financial reporting. However, the success of accounting digitalization is not solely determined by technology, but also by user competence and the training received. This study aims to analyze the effect of using Zahir Accounting software, user competence, and training on the accuracy of financial reports among Zahir Accounting users in Duren Sawit District, Jakarta. A quantitative approach with a survey method was employed. Primary data were collected through questionnaires distributed to 50 active Zahir Accounting users selected using purposive sampling. Data analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS. The results show that the use of Zahir Accounting software has a positive and significant effect on the accuracy of financial reports, with a path coefficient of 0.345, T-statistics of 1.993, and P-values of 0.047. Training also has a positive and significant effect, with a coefficient of 0.571, T-statistics of 2.309, and P-values of 0.021. Conversely, user competence does not have a significant effect on financial report accuracy, with a coefficient of 0.055, T-statistics of 0.351, and P-values of 0.725. The research model has an R-square value of 0.819, indicating that software usage, user competence, and training explain 81.9% of the variation in financial report accuracy. These findings suggest that optimizing technology and relevant training are more decisive factors in ensuring financial reporting accuracy compared to user competence alone.
The Influence of Brand Image and Discount Programs on University Choice Decisions, Mediated by Enrollment Intention Irfan Zidni; Chairul Hakim; Ependi
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 2 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i2.3854

Abstract

The utilization of information technology has become a crucial element in the operations of contemporary organizations for efficiently managing data volumes. Public services at the Tulungagung Regency Department of Population and Civil Registration highly depend on internet network infrastructure stability. Unpredictable network connectivity disruptions often cause delays in processing public population administration documents. Therefore, this study aims to design, build, and test a Network Disruption Warning and Recording Information System. This research applies the Research and Development method through a waterfall approach, including requirement analysis, system design, implementation, and testing. Developers built this software using the Laravel framework and MySQL database, operating it on a virtual private server infrastructure. This system presents significant novelty by simultaneously integrating connection downtime history recording functions and distributing instant warning notifications via a WhatsApp gateway. Based on evaluation results, black box testing demonstrated a one hundred percent success rate across all operational features. Furthermore, expert testing and user acceptance testing sequentially obtained feasibility percentages of 92.59% and 95.33%, categorized as Highly Feasible. This warning system operates optimally to mitigate various technical network constraints. For future research, the author recommends expanding the system's monitoring range to all end-point hardware devices and improving algorithms to detect intermittent network disruptions.
The Influence of Brand Image, Product Quality, and Loyalty Cards on Repeat Orders via Customer Satisfaction Siti Salwa; Rinto Rivanto; Ependi
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 2 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i2.3849

Abstract

Increasing competition in the culinary industry requires restaurants not only to attract new customers but also to retain existing customers through satisfaction and repeat purchases. This study aims to analyze the effects of brand image, product quality, and loyalty card on customer satisfaction and repeat order, and to examine the mediating role of customer satisfaction among regular customers of Tsukamie Noodle Bar Bandung. This quantitative study used a survey method. The sample consisted of 51 regular customers who held loyalty cards and were selected using saturated sampling. Data were collected through a Likert-scale questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 3.0. The results show that brand image, product quality, and loyalty card have positive and significant effects on customer satisfaction. The three variables also have positive and significant effects on repeat order, while customer satisfaction is the strongest predictor of repeat order. Customer satisfaction partially mediates the effects of brand image, product quality, and loyalty card on repeat order. The R-square value is 82.3% for customer satisfaction and 81.5% for repeat order. The findings recommend strengthening brand positioning, maintaining product consistency, simplifying the loyalty card program, and continuously improving the customer experience.
The Influence of Influencer Marketing and E-WOM on Skintific Purchase Intention via Consumer Trust on TikTok Shop Fikri Zakaria; Danarti Hariani; Ependi
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 2 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i2.3867

Abstract

The rapid growth of social commerce in Indonesia through TikTok Shop has prompted global skincare brands such as Skintific to rely on influencer marketing and electronic word-of-mouth (E-WOM) to reach consumers, although consumer trust in the combination of these two strategies does not necessarily form automatically. This study aims to analyze the influence of influencer marketing and E-WOM on purchase intention, with consumer trust as an intervening variable. A quantitative causal-associative approach was employed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) on 200 active TikTok users who had been exposed to Skintific content, selected through purposive sampling and analyzed with SmartPLS 3. The results show that influencer marketing and E-WOM have a positive and significant effect on consumer trust and purchase intention, and consumer trust is proven to partially mediate the influence of both on purchase intention. The model explains 77.2 percent of the variance in consumer trust and 70.6 percent of the variance in purchase intention. The study concludes that influencer marketing and E-WOM are effective digital marketing strategies for building trust and driving consumer purchase intention within the social commerce ecosystem.
The Influence of Social Media Promotion, Price, and Product Quality on Purchase Decisions with Purchase Intention as an Intervening Variable at Karra Kopi Maulana Ibrohim; Reni Febrianti; Ependi
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 2 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i2.3889

Abstract

Intensifying competition in the coffee industry requires business actors, including cart-based coffee businesses such as Karra Kopi in Cianjur Regency, to implement effective marketing strategies. This study aims to analyze the influence of social media promotion, price, and product quality on purchase decisions, both directly and through purchase intention as an intervening variable. The study employed a quantitative associative approach with a cross-sectional design. Data were collected through questionnaires from 250 consumers of Karra Kopi selected using purposive sampling and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 3. The results show that social media promotion, price, and product quality have a positive and significant effect on both purchase intention and purchase decisions, with product quality as the strongest direct predictor of purchase decisions and purchase intention as the strongest overall direct predictor. Purchase intention was also found to partially mediate the effect of the three independent variables on purchase decisions. This study recommends that Karra Kopi prioritize consistent product quality, maintain competitive pricing, and optimize social media promotional content to enhance consumer purchase intention and purchase decisions.
The Influence of Physical Workload, Mental Workload, and Shift Work on Employee Performance Through Job Stress as a Mediating Variable at Hotel Grand Bydiel Cianjur Ita Citra Putriya Ningsih; Helena Louise Panggabean; Ependi
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 2 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i2.3947

Abstract

The hospitality industry requires readiness of human resources to deliver fast, accurate, and consistent service, so that job demands may increase the pressure experienced by employees. This study aims to analyze the effect of physical workload, mental workload, and shift work on employee performance through job stress as a mediating variable among employees of Hotel Grand Bydiel Cianjur. A quantitative method with a causal-associative approach was used, involving 109 employees selected through a saturated sampling technique. Data were analyzed using Structural Equation Modeling based on Partial Least Square (SEM-PLS) with SmartPLS 3. The results show that physical workload has a positive and significant effect on employee performance but no significant effect on job stress. Mental workload has a negative and significant effect on job stress but no significant effect on employee performance. Shift work has a positive and significant effect on both employee performance and job stress. Job stress has no significant effect on employee performance and does not mediate the effect of the three independent variables on employee performance. Hotel management is advised to continuously evaluate workload distribution, shift scheduling, and employee stress management.
Readiness for Implementing Activity-Based Costing in Determining Production Costs and Cost Efficiency among Food Processing MSMEs in Bekasi City Fitri Andrijani; Ependi; Lily Nabilah
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 2 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i2.3959

Abstract

This study aims to analyze the application of Activity-Based Costing (ABC) in determining the cost of production (HPP) for food-processing MSMEs in Bekasi City. MSMEs play an important role in Indonesia’s economy but still face challenges in achieving accurate HPP due to conventional costing methods that often produce cost distortions. ABC is chosen because it allocates costs based on actual activities consuming resources, thus providing more accurate and relevant cost information. This research employs a contextual qualitative approach by exploring the experiences of MSME actors in implementing ABC, including human factors, work culture, and resource limitations. The focus is not only on HPP accuracy but also on the impact of ABC on cost efficiency and pricing strategies. The findings are expected to show that ABC enhances MSME competitiveness through more realistic cost calculations, control of non-value-added activities, and competitive pricing. The novelty of this study lies in developing a conceptual ABC model relevant to Indonesian MSMEs, as well as integrating simple digital accounting technology to support sustainable implementation. Therefore, this research contributes to strengthening MSME cost systems and provides a basis for policies and managerial accounting training in the small business sector.
THE The Influence of Workload and Routine Repetition on Employee Productivity with Work Stress as an Intervening Variable Annisa Putri Adyaning Tyas; Ependi; Mansur
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 2 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i2.3993

Abstract

This study aims to analyze the influence of workload and routine repetition on employee productivity through job stress as an intervening variable at PT Jasamarga Tollroad Operator in 2026. This study uses an explanatory quantitative approach involving 115 employees as respondents. Saturated sampling was used because all members of the population meeting the research criteria were included as respondents. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results show that workload has a positive and significant effect on job stress and employee productivity. Routine repetition also has a positive and significant effect on job stress and employee productivity. Job stress has a positive and significant effect on employee productivity. Job stress does not mediate the effect of workload on employee productivity because the p-value of 0.050 does not meet the specified significance criterion of p < 0.05. In contrast, job stress partially mediates the effect of routine repetition on employee productivity. These findings indicate the importance of balanced management of workload, routine repetition, and job stress to maintain employee productivity.
Co-Authors Annisa Putri Adyaning Tyas Chairul Hakim Danarti Hariani Fikri Zakaria Fitri Andrijani Hasan Basri Helena Louise Panggabean Irfan Zidni Ita Citra Putriya Ningsih Jaka Trio Setiawan Lily Nabila Lily Nabilah Mansur Maulana Ibrohim Novi Resnowati Reni Febrianti Rinto Rivanto Siti Asita Siti Salwa Wilis