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All Journal JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Journal of Economic, Bussines and Accounting (COSTING) SENTRALISASI Owner : Riset dan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS Referensi : Jurnal Ilmu Manajemen dan Akuntansi PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) BALANCE: Economic, Business, Management and Accounting Journal Management Studies and Entrepreneurship Journal (MSEJ) Academia Open Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Journal of Community Development GREENOMIKA Golden Ratio of Marketing and Applied Psychology of Business Indonesian Journal of Innovation Studies Indonesian Journal of Public Policy Review Procedia of Social Sciences and Humanities Indonesian Journal of Islamic Studies Journal of Islamic and Muhammadiyah Studies Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Apollo: Journal of Tourism and Business Paradoks : Jurnal Ilmu Ekonomi Amkop Management Accounting Review (AMAR) Nuris Journal of Education and Islamic Studies Ranah Research : Journal of Multidisciplinary Research and Development Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Innovative Technologica: Methodical Research Journal IJEIRC IJBLPS International Journal Multidisciplinary Journal Pemberdayaan Ekonomi dan Masyarakat Journal of Economics and Economic Policy Journal of Social Science LANCAH Jurnal Inovasi dan Tren International Journal of Business, Law and Political Science
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THE EFFECT OF MURABAHAH AGREEMENT, ENTREPRENEURIAL CHARACTERISTICS, BUSINESS CAPITAL AND MARKETING STRATEGY ON THE DEVELOPMENT OF MSMES IN SIDOARJO REGENCY Susetyo , Qotrunnada Aisyah Mega; Rahmawati, Imelda Dian
International Journal Multidisciplinary (IJMI) Vol. 2 No. 3 (2025): International Journal Multidisciplinary (IJMI)
Publisher : Antis-Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijmi.v2i3.324

Abstract

Objective: This research aims to analyze the influence of Murabahah contracts, entrepreneurial characteristics, business capital and marketing strategies on the development of MSMEs in Sidoarjo Regency. Method: The sampling technique used in this research was purposive sampling. The sample in this research was 62 food and beverage MSME owners in Sidoarjo district. This research was conducted in Sidoarjo Regency MSMEs. In this study, a 5 point Likert scale was used. This research uses multiple linear regression analysis techniques for hypothesis testing with SPSS version 27 data processing tools. Results: The results of this research indicate that the Murabahah Agreement has an influence on the development of MSMEs. Entrepreneurial Characteristics Influence the Development of MSMEs. Business Capital Influences the Development of MSMEs. Marketing Strategy Influences the Development of MSMEs. Novelty: This research uniquely integrates the analysis of Murabahah contracts, entrepreneurial characteristics, business capital, and marketing strategies simultaneously to examine their influence on the development of food and beverage MSMEs in Sidoarjo Regency, providing a comprehensive perspective that has not been previously addressed in one unified study.
Analysis of Budget Planning, Project Completion Time, and Infrastructure Quality on Budget Efficiency and Effectiveness Khuluq, Muhammad Husnul; Rahmawati, Imelda Dian
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2862

Abstract

The budget is an integral part of a financial plan that reflects institutional policy decisions over a specific period. As an economic policy instrument, the budget plays a crucial role in income distribution and in promoting economic growth and stability. Within the framework of regional autonomy, budget management is carried out independently by local governments to prevent the concentration of power in the central government. This decentralization is expected to encourage more effective, efficient, and transparent public service delivery. This study was motivated by a research gap in the implementation of infrastructure projects, where the planning and document preparation processes are often carried out simultaneously with the physical implementation of the project. This has the potential to cause budget inefficiency and reduce the effectiveness of project achievement. This study aims to analyze the influence of Budget Planning, Project Completion Time, and Infrastructure Quality on Budget Efficiency and Effectiveness in infrastructure projects managed by the Public Works, Highways, and Water Resources Agency of Sidoarjo Regency. This study employs a quantitative approach, utilizing Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis via SmartPLS software. The sample consists of 100 respondents selected using total sampling, as the entire relevant population was included as respondents.
Pengaruh Gaya Kepemimpinan, Motivasi Kerja dan Skill Karyawan terhadap Kinerja Karyawan melalui SOP sebagai Variable Intervening Arliantoro, Felandi; Supardi; Rahmawati, Imelda Dian
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 6 No. 5 (2025): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Agustus-September 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v6i5.5545

Abstract

Kinerja PLTU Asam-Asam pada tahun 2024 menghadapi tantangan signifikan, seperti tingginya Equivalent Forced Outage Rate (EFOR) dan produktivitas pegawai yang belum optimal, sehingga diperlukan strategi peningkatan sumber daya manusia melalui kepemimpinan yang efektif, motivasi kerja yang tinggi, serta pelatihan dan penerapan SOP yang lebih baik untuk meningkatkan efisiensi dan keandalan operasional. Penelitian ini bertujuan untuk menganalisis pengaruh gaya kepemimpinan, motivasi kerja, dan keterampilan karyawan terhadap kinerja karyawan di PLTU Asam-Asam, baik secara langsung maupun melalui SOP sebagai variabel intervening. Penelitian ini menggunakan metode kuantitatif dengan pendekatan SEM-PLS dengan pengujian hipotesis berdasarkan validitas, reliabilitas, serta evaluasi model struktural dan statistik. Hasil penelitian di PLTU Asam-Asam, dapat disimpulkan bahwa gaya kepemimpinan, motivasi kerja, dan skill karyawan berpengaruh signifikan terhadap kinerja karyawan, baik secara langsung maupun melalui SOP sebagai variabel intervening. Ketiga faktor tersebut terbukti penting dalam membentuk kinerja yang optimal, namun efektivitasnya sangat bergantung pada kualitas dan penerapan SOP. Temuan menarik muncul ketika interaksi ketiga variabel melalui SOP justru menunjukkan pengaruh negatif dan signifikan terhadap kinerja, yang mengindikasikan bahwa SOP yang tidak adaptif atau tidak mendukung dinamika kerja dapat menjadi hambatan.
The Effect of Inflation and Interest Rates on Investment Decision Making Through Gold Prices of Indonesian Sharia Bank Customers Wicaksono, Anang Eko; Rahmawati, Imelda Dian
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2992

Abstract

The purpose of this study is to determine the effect of inflation on gold prices, to determine the effect of interest rates on gold prices, to determine the effect of inflation on investment decision making, to determine the effect of interest rates on investment decision making, to determine the effect of gold prices on investment decision making, to determine the effect of gold prices on investment decision making, to determine the gold price mediates the relationship between inflation and investment decision making and to determine the gold price mediates the relationship between interest rates and investment decision making. This study employs quantitative methods and collects primary data. The data analysis technique used in this study to empirically test the hypotheses developed is Partial Least Squares (PLS). The results of the study indicate that inflation affects gold prices, interest rates affect gold prices, inflation affects investment decision making, interest rates affect investment decision making, gold prices affect investment decision making, gold prices mediate the relationship between inflation and investment decision making, and gold prices mediate the relationship between interest rates and investment decision making.
PENGARUH KEPEMIMPINAN DEMOKRATIS, TRANSPARANSI ORGANISASI, PENGHARGAAN TERHADAP LOYALITAS KARYAWAN DAN PENINGKATAN LAYANAN TEKNIK DENGAN USIA DAN TINGKAT PENDIDIKAN SEBAGAI VARIABEL PENGONTROL DI PERUSAHAAN LISTRIK NEGARA Irayanti, Adinda; Hamada, Abubakar; Nafi’uzzaki, Anang; Amiq, Bahrul; Andriannoor, Renaldy; Fahmi Hasan, Fuad; Setiawan, Wawan; Rahmawati, Imelda Dian
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 13, No 1 (2025)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v13i1.6733

Abstract

This study examines the impact of democratic leadership, organizational transparency, and rewards on employee loyalty and technical service improvement at Perusahaan Listrik Negara (PLN), with age and education level as control variables. As a state-owned enterprise, PLN's success in delivering quality electricity services depends heavily on employee performance, particularly in technical operations. Democratic leadership, which promotes employee participation in decision-making, and organizational transparency, which fosters trust and engagement, are expected to enhance employee loyalty and motivation. Additionally, rewards—both material and non-material—are seen as key drivers of dedication and service quality. Employee loyalty, in turn, plays a critical role in improving the quality of technical services provided by PLN. The study also considers how demographic factors such as age and education influence how employees respond to organizational policies and leadership styles. The findings aim to provide insights for PLN to improve employee performance and enhance service quality.
PENGARUH SIKAP KEWIRAUSAHAAN DAN MOTIVASI TERHADAP MINAT DALAM DUNIA BISNIS Mahesa, Rangga; Khuluq, Muhammad Husnul; Syaifudin, Arif; Kurniawan, Devi; Sundana, Hari; Rahmawati, Imelda Dian
Eqien - Jurnal Ekonomi dan Bisnis Vol 14 No 03 (2025): Journal Of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v14i03.2095

Abstract

This study aims to analyze the impact of climate change and motivation on the interests in the business world in the student environment of the University of Muhammadiyah Sidoarjo. Using descriptive quantitative methods and associative methods, this study involved 45 respondents who were selected by purposive sampling. Data collected through questionnaires were compiled to measure the level of awareness, motivation, and entrepreneurial behavior. The results of the analysis showed that there is a significant relationship between belief and motivation towards interests in the business world, with a positive value of cooperation. In addition, integrated motivation serves as a mediating variable that strengthens the relationship between desires, expectations and interests. And strong motivation is very important to increase the number of students in entrepreneurship. This research is expected to contribute to the development of entrepreneurship among students and become a hope for educational institutions in designing programs that support the improvement of small businesses. Thus, the results of this study can be the basis for efforts to improve the quality of education in Indonesia
Sinergisitas Strategi Pemasaran Lembaga Pendidikan Swasta pada Satuan Pendidikan Muhammadiyah Sumberrejo Nurkakim, Ahmad; Rahmawati, Imelda Dian
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 4 (2025): Agustus - Oktober
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i4.1876

Abstract

Penelitian ini menganalisis bentuk, dampak, serta faktor pendorong dan penghambat sinergi pemasaran di Kawasan Pendidikan Muhammadiyah Sumberrejo, Bojonegoro. Metode kualitatif deskriptif diterapkan melalui observasi, wawancara mendalam, dan analisis dokumen, yang ditafsirkan secara tematik dengan merujuk pada relationship marketing, Integrated Marketing Communication (IMC), Institutional Theory, dan Resource-Based View. Temuan menunjukkan bahwa strategi pemasaran masih didominasi pendekatan tradisional yang bergantung pada jejaring sosial lokal, dengan word of mouth sebagai saluran utama. Sinergi antarunit pendidikan meningkatkan visibilitas kelembagaan, menekan biaya promosi, dan memperkuat loyalitas masyarakat, namun masih bersifat insidental dan belum memiliki perencanaan yang terstruktur. Hambatan utama mencakup keterbatasan sumber daya manusia yang menangani promosi, rendahnya pemanfaatan digital, serta narasi kelembagaan yang belum optimal sebagai unique selling point. Penelitian ini merekomendasikan pembentukan tim promosi lintas unit, penguatan pesan kelembagaan, pengembangan program unggulan, dan peningkatan kapasitas promosi. Temuan ini memperkaya kajian pemasaran pendidikan berbasis nilai serta menawarkan model yang dapat direplikasi pada kawasan pendidikan Muhammadiyah lainnya.
Fiscal Incentives and Financial Performance in Bonded Zone Companies: Insentif Fiskal dan Kinerja Keuangan Perusahaan di Kawasan Berikat Pradianingsih, Rini; Setiyono, Wisnu Panggah; Rahmawati, Imelda Dian
Indonesian Journal of Public Policy Review Vol. 25 No. 4 (2024): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijppr.v25i4.1438

Abstract

Abstract: (General Background) Fiscal incentives such as bonded zone facilities have become key instruments for enhancing industrial competitiveness and export growth in Indonesia. (Specific Background) Despite their potential benefits, not all companies have successfully optimized customs and tax policies to improve financial performance. (Knowledge Gap) Previous studies mostly focused on export performance, leaving a gap in understanding their impact on profitability and capital structure. (Aims) This study examines how Customs Policy and Tax Restitution affect profitability (ROA) and capital structure (DER) among bonded zone companies listed on the Indonesia Stock Exchange from 2022–2024. (Results) Using multiple linear regression, results reveal that both Customs Policy and Tax Restitution significantly increase profitability and reduce leverage. (Novelty) This study provides new evidence on how fiscal policy effectiveness strengthens internal financing and financial stability. (Implications) The findings guide policymakers in improving fiscal incentive implementation and encourage firms to optimize internal cash management for sustainable financial growth. Highlights:• Fiscal incentives strengthen profitability and reduce leverage.• Customs Policy improves efficiency and operational cash flow.• Tax Restitution enhances liquidity and internal funding capacity. Keywords: Customs Policy, Tax Restitution, Profitability, Capital Structure, Bonded Zone
Assessing PT Mustika Ratu's Performance: A Balanced Scorecard Measurement: Evaluasi Kinerja PT Mustika Ratu: Pengukuran dengan Balanced Scorecard Sugiyanti, Sherlina; Rahmawati, Imelda Dian
Indonesian Journal of Innovation Studies Vol. 26 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v26i1.1776

Abstract

General Background The intense global business competition necessitates comprehensive performance measurement beyond mere financial data to ensure sustainable corporate strategy implementation. Specific Background PT Mustika Ratu Tbk., a long-standing Indonesian cosmetics and herbal company, faces tight competition which led to fluctuating performance between 2019 and 2022, requiring a holistic performance evaluation. Knowledge Gap While the Balanced Scorecard (BSC) is a recognized method, its application and specific findings on performance dynamics within the Indonesian traditional-to-modern cosmetic industry, especially post-pandemic, remain an area for detailed analysis. Aims This study aimed to analyze and understand the performance of PT Mustika Ratu Tbk. during 2019–2022 using the four perspectives of the BSC (Financial, Customer, Internal Business, and Learning & Growth). Results Overall performance was assessed as moderately good. The Financial perspective showed fluctuating but increasing profitability (ROA); Customer profitability increased; Internal Business Process efficiency was good despite a pandemic dip; but Learning and Growth (employee productivity) remained unstable. Novelty This research provides up-to-date, quantitative-descriptive insights into a key player in Indonesia's beauty sector over a four-year period, offering a specific diagnostic tool for management strategy. Implications The findings emphasize the need for managerial strategies to stabilize employee productivity and optimize asset utilization for sustained growth. Highlights: Overall corporate performance is moderately good based on four BSC perspectives. Financial results show fluctuating ROA but a trend of profit increase. Employee productivity in the learning and growth perspective remains unstable. Keywords: Balanced Scorecard, Performance Measurement, PT Mustika Ratu, Financial Analysis, Employee Productivity
Pelatihan dan Pendampingan untuk Pendirian Teaching Factory Sebagai Implementasi SDG’s 4: Training and Assistance for The Establisment of a Teaching Factory as Implementation of SDG’s 4 Hermawan, Sigit; Rahmawati, Imelda Dian; Sriyono, Sriyono; Dini, Amelia Nugraha; Masrifah, Anis
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 8 No. 6 (2023): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v8i6.5578

Abstract

There are two problems with partners, they do not yet have a teaching factory program that must exist in vocational schools or Vocational High Schools and networks with the Business World and the Industrial World (DUDI), which are still limited. Solution from the community services team namely training and assistance for establishing a teaching factory program. This is also the implementation of SDGs Number 4: the quality of education. The implementation method is observation, socialization, training, mentoring, and initiation to build networks for partners. Observations are carried out to obtain existing information. Teaching factory socialization and training is carried out by giving pre-tests and post-tests to participants. The result is increased participants' understanding of the teaching factory training material. Assistance has been carried out since the establishment of the teaching factory theme, namely taxation and computer accounting, determining the location of the internship at the Accounting and Tax Management Institute “Dharma Plus” Sidoarjo, and the launching of the teaching factory program. To increase the partnership with the Business World and the Industrial World, the community service team coordinated with KADIN Sidoarjo, and as a result, SMKN 2 Buduran Sidoarjo was invited to a meeting and met with KADIN Sidoarjo management. The output of this community service is that SMKN 2 Buduran already has a teaching factory program, "Taxation and Accounting Computers," and partnerships with member companies of the KADIN Sidoarjo and also a place for fieldwork practice of taxation, namely at the Accounting and Tax Management Institute “Dharma Plus” Sidoarjo.
Co-Authors Abd. Adjis Abduh, Haziki Adelefano , Mohammad Rizky Adilita, Vara Riya Adzani , Ridho Aeni, Umdatul Ahmad Rizal Aisha Hanif Akhmad Afandi Amaliyah, Rusda Amelia Nugraha Dini Amiq, Bahrul Andriannoor, Renaldy Anggraeni, Fahdianti Anis Masrifah Anita Sari Arbiya Magfiroh Rohmi Arief, Mochamad Fahmy Arif Syaifudin, Arif Arifianti, Maudy Nur Arifin, M. Jainul Arista, Sintha Wahyu Arliantoro, Felandi Ashar, Muhammad ASMARANINGTYAS, LUSSY WIDIA Avivah, Aisyah Rachmawati Bakhta, Aysa Faradilla Ayun Bayu Hari Prasojo Bryan Eka Endarsyah Cahyono, Fadia Budi Chusnul Chotimah Dina Dwi Oktavia Rini Dina Rofita Dini, Amelia Nugraha Duwi Rahayu Efendi , Sofyan Eka Nurhayati Eko , Aris Eko Wahyudi Elfanda Bary Titania Ervina Rahayu Fahmi Hasan, Fuad Faisal Irsandi Farid , Mifta Farochah Faulorozi Sumartono Febrianti, Adela Fikriyyah, Dzakiroh Finda, Felsa Firdaus Firdaus Fitria Novita Sari Gunita, Devina Yulia Habibie, Muhammad Yusuf Hadiah Fitriyah Hamada, Abubakar Helita , Widia Hermansyah, Mamad Hidayatulloh Hidayatulloh Ifat, Emmira Imam Taufik Iman, Muhammad Fatihul Irayanti, Adinda Ismul Wahyu Riski Joana Rosie Shabatiny Degely Karyanto, Frendika Eko Khuluq, Muhammad Husnul Kurniawan, Devi La'ikotun Nahdiyah Lailatul Yuliana Linna Wulandari LSP, Fierda Lussy Widia Asmaraningtyas M. Fatkhul Udin Maftukhin Maftukhin Maharani , Fridalifia Mahesa, Rangga Masrifah, Anis Masyita, Siti Mei Rahmawati Melinda, Puput Miftachur Rochmah Moch Yusuf Bachtiar Mochamad Munthaha Firrizqi Moh. Nasih Mubarok, M. Dzulfahmi Muhammad Iqbal Alim El Hakim Muhammad Nasih Muhammad Rizky muhammad rizky, muhammad Muhammad Saleh Muhammad Yuniar Hakim Sidqi muhtarom, Ahmad shofi Mulyani, Endang Sri Murdaningsih, Sri Rahayu Muryadi Muryadi, Muryadi Muttaqin, Muhammad Fahrul Nafi’uzzaki, Anang Nisa, Shofiyatun Noer, Ayung Endang Novita Maharani Novitasari, Rika Dewi Nugraha, Adhitya Sakti Nugroho, Adi Septian Nurasik Nurasik Nurharyanto, Riyan Tri Nurindah Rizkyah Safitri Nurkakim, Ahmad Nurlia, Tri Wahyu Orien Maulya Pramesti Pradianingsih, Rini Pramudita, Rifkiansyah Aryasatya Prasetyo, Indra Wahyu Prasetyo, Muhammad Doni Purnawan, Steven Owen Putra, Andri Nusantara Putri Laras Qoni’ah, Nanda Sayyidah Rahma , Nabila Novilia Rahmadani, Muhammad Rakhmatusakdiyah Rakhmatusakdiyah Ramadan, Wildan Rizki Ridlo, Muhammad Rini Pradianingsih Risa Sofiyanti Rizky, Mochammad Rizza Nur Rahayu Rochmaniah, Isnaini Rohmah , Nur Rosyid V. M, Mufti Rosyid, Alfan Rosyidah Rosyidah, Rosyidah Rusnanti, Delia Putri Salsabillah, Savira Sampurno, Feri D. Sandi A, Aprianto Satriya, Restu Resky Setiyawan, Iskandar Setiyono, Wisnu Panggah Setyagraha, Javan Agustian Sigit Hermawan Sil Avin Arlaili Sintha Wahyu Arista Siti Mardhiyah Siti Masyita Siti Ulfah Sofiatuz Zuhro Sri Rahayu Murdaningsih Sri Wulan Dari Sriyono Sriyono Sriyono Sriyono Steven Owen Purnawan Sugeng Hariyadi Sugiyanti, Sherlina Sujatmoko, Didit Sundana, Hari Supardi Susetyo , Qotrunnada Aisyah Mega Sutrisno, Sutrisno Syamsul Arifin Syavitri, Nadiya Ami Tirandicha, Fajar Triyanto, Ade Ulfiyyatur Rosyidah Umi Khabibah Varadainy, Zilba Wachida, Kemil Warto, Ali Zulkarnain Wawan Setiawan Wicaksono, Anang Eko Wilujeng, Fitri Dian Yona Novia Nur Chumaidah Yopi Agusta Fanaturiza Yudha, Andrian Prawira Yugustama, Angga Zahrotun Nisa, Zahrotun Zakiyah, Ummu Zumrotul Islamiyah