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JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi
Published by Universitas Kadiri
ISSN : -     EISSN : 26212374     DOI : -
Jurnal Ilmiah Mahasiswa Ekonomi (JIMEK) merupakan jurnal ilmiah yang berisi publikasi beberapa skripsi dan hasil penelitian mahasiswa Fakultas Ekonomi Universitas Kadiri yang berdasar dari teori Manajemen dan Ekonomi Pembangunan. JIMEK terbit setahun dua kali yaitu pada bulan Juli dan Desember.
Arjuna Subject : -
Articles 168 Documents
An Analysis of Product Bundling Strategy in Internet Service Provider Businesses from the Customer Perspective Andhika Eko Prasetyo; Anindita Adhikaputri Vinaya; Faqih Hadi Pangestu; Eis Aghisni; Afica Marsha Nurcahaya
JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Vol. 9 No. 1 (2026): JIMEK VOL 09 NO 01 2026
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jimek.v9i1.7514

Abstract

Bundling strategy is a marketing approach that combines multiple services into a single package to enhance customer attractiveness and loyalty. However, a gap remains between customer expectations and actual experiences with the offered bundles. This study aims to analyze the suitability of product bundling strategies implemented by internet service providers in Indonesia from the customer perspective. The research applies Market Basket Analysis (MBA) using the Apriori algorithm to identify association patterns among services based on customer transaction data and preference surveys. Data were collected through questionnaires distributed to 385 respondents, with validity and reliability tests indicating satisfactory results (Cronbach’s Alpha = 0.818). The analysis reveals a significant difference between existing service patterns, which are still dominated by basic services such as telephone, SMS, and regular internet, and customer expectations that emphasize integrated digital entertainment services, including Netflix, Spotify, Disney+, and Vidio. The highest confidence value (0.95) was identified in the association between Disney+ and Spotify with Netflix, indicating strong potential for digital entertainment-based bundling development. These findings suggest the need for innovative bundling packages, such as Ultimate Entertainment (Netflix + Disney+ + Spotify + Unlimited Internet), to improve customer satisfaction and loyalty.
Gen Z Students’ Acceptance of Accurate and Zahir Accounting Software Using the UTAUT Model Citra Sarasmitha; Pujangga Abdillah; Ria Mennita; Fitria Wulandari
JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Vol. 9 No. 1 (2026): JIMEK VOL 09 NO 01 2026
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jimek.v9i1.7608

Abstract

The increasing use of accounting software in accounting education requires a better understanding of students’ acceptance of different accounting applications. However, previous studies have mainly focused on single-platform adoption, providing limited comparative evidence between accounting software systems. This study examines the behavioral intention of Generation Z students toward the use of Accurate and Zahir accounting software within the Unified Theory of Acceptance and Use of Technology (UTAUT) framework. The study focuses on three main determinants: Performance Expectancy (PE), Effort Expectancy (EE), and Facilitating Conditions (FC). A quantitative explanatory approach was employed using primary data collected through questionnaires from 119 undergraduate students who had completed computerized accounting practicum sessions using both applications. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3. The results indicate that Facilitating Conditions and Performance Expectancy positively influence Behavioral Intention in both applications. However, Effort Expectancy influenced Behavioral Intention only in the Accurate application and showed no significant effect in the Zahir application. These findings suggest that Generation Z students may evaluate accounting software differently based on usability perceptions and learning experiences.
Does Reputation Matter? Investigating the Mediating Link between Corporate Responsibilities, Governance and Financial Performance RIA MENNITA; CITRA SARASMITHA; PUJANGGA ABDILLAH; HILARIA ANAEMA; Shada Syahirah
JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Vol. 9 No. 1 (2026): JIMEK VOL 09 NO 01 2026
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jimek.v9i1.7640

Abstract

The digital transformation and rising global sustainability demands, pushed telecommunication companies invest heavily in social and governance aspects to maintain their market positioning; however, the effectiveness of these investments is often questioned as governance practices are frequently dismissed as mere administrative formalities. This study aims to examine the impact of Corporate Social Responsibility (CSR) and Corporate Governance on financial performance, with corporate reputation as a mediating variable. Utilizing purposive sampling, secondary data from telecommunication companies listed on the stock exchange for the 2021–2024 period were analyzed using mediation regression analysis. The results indicate that CSR consistently enhances both financial performance and corporate reputation within the telecommunications sector, proving tangible economic returns. Conversely, Corporate Governance has no significant impact on either, indicating that governance implementation remains strictly compliance-driven. Furthermore, strong financial performance is proven to be the foundational pillar for building market reputation. Finally, corporate reputation fails to mediate the relationship between CSR, governance and financial performance; the financial benefits of CSR are direct driven by operational efficiency and legal compliance, confirming that investors prioritize concrete business outcomes over abstract image-building.
Job Satisfaction as a Strategic Path for Employee Performance: The Role of Performance, Motivation, and Competency Assessment at KPP Pratama Kepanjen Siwi Dyah Ratnasari; Anita Yushardini
JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Vol. 9 No. 1 (2026): JIMEK VOL 09 NO 01 2026
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jimek.v9i1.7654

Abstract

Employee performance remains a critical issue in public-sector organizations because it reflects administrative accountability, service effectiveness, and institutional achievement. This study examines the mediating role of job satisfaction in the relationship between performance appraisal, motivation, competence, and employee performance at KPP Pratama Kepanjen. A quantitative explanatory research design was employed. The population consisted of all 76 employees of KPP Pratama Kepanjen, and the census technique was used to determine the respondents. Primary data were collected using a structured questionnaire measured on a five-point Likert scale and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that performance appraisal and motivation have significant effects on job satisfaction, whereas competence does not significantly affect job satisfaction. Job satisfaction has a significant effect on employee performance. However, performance appraisal, motivation, and competence do not have direct significant effects on employee performance. The mediation analysis shows that job satisfaction significantly mediates the effect of motivation on employee performance, but does not mediate the effects of performance appraisal and competence on employee performance. These findings indicate that employee performance in a public-sector tax office is not merely determined by formal appraisal systems or individual competence, but also by psychological mechanisms that convert work motivation into job satisfaction. This study contributes to public-sector human resource management literature by demonstrating that job satisfaction is not a universal mediator, but a specific psychological pathway through which motivation can improve employee performance.   Keywords: competence; employee performance; job satisfaction; motivation; Performance Appraisal
Dynamics of Senior Employee Loyalty: A Case Study of Retention Factors at PT San Jaya Putra IING SRI HARDININGRUM; Anita Sumelvia Dewi; Adinda Tya Agustina
JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Vol. 9 No. 1 (2026): JIMEK VOL 09 NO 01 2026
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jimek.v9i1.7726

Abstract

Loyalitas karyawan senior merupakan aset strategis yang sangat bernilai bagi keberlangsungan organisasi, namun faktor-faktor yang membentuk dan mempertahankan loyalitas tersebut belum sepenuhnya dipahami dalam konteks industri manufaktur di Indonesia. Penelitian ini bertujuan untuk mengeksplorasi secara mendalam dinamika loyalitas karyawan senior serta faktor-faktor retensi yang memengaruhinya di PT San Jaya Putra. Pendekatan penelitian yang digunakan adalah kualitatif dengan metode studi kasus tunggal. Pengumpulan data dilakukan melalui wawancara mendalam terhadap informan kunci yang memiliki masa kerja signifikan, observasi partisipatif, dan studi dokumentasi organisasi. Analisis data menggunakan teknik analisis tematik induktif. Hasil penelitian menemukan bahwa loyalitas karyawan senior di PT San Jaya Putra dibentuk oleh tiga klaster faktor utama, yaitu: (1) faktor intrinsik berupa identifikasi emosional dengan organisasi dan rasa memiliki (sense of belonging); (2) faktor ekstrinsik berupa kompensasi yang kompetitif, jaminan keamanan kerja, dan fasilitas kesejahteraan; serta (3) faktor relasional berupa kualitas hubungan dengan atasan langsung dan kohesivitas tim kerja. Temuan ini juga mengungkapkan bahwa pengalaman kerja dua dekade membentuk ikatan psikologis yang kuat antara karyawan dan organisasi, sehingga melampaui sekadar kalkulasi ekonomi rasional. Implikasi manajerial dari penelitian ini mencakup pentingnya program pengakuan masa bakti, pengembangan jalur karier yang terstruktur, serta penciptaan budaya organisasi yang inklusif dan apresiatif.
PENGARUH LINGKUNGAN KERJA, BUDAYA KERJA, DAN JENJANG KARIER TERHADAP KINERJA KARYAWAN DENGAN KOMPENSASI DAN BENEFIT SEBAGAI VARIABEL MEDIASI PADA PT. MITRA MULIA MAKMUR PLANT SIDOARJO AURORA ADE ROTAMA; Anton Budi Santoso Santoso
JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Vol. 9 No. 1 (2026): JIMEK VOL 09 NO 01 2026
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jimek.v9i1.7728

Abstract

Kinerja karyawan menjadi determinan utama daya saing perusahaan manufaktur, namun faktor penentunya masih diperdebatkan dalam literatur. Penelitian ini bertujuan menganalisis pengaruh lingkungan kerja, budaya kerja, dan jenjang karier terhadap kinerja karyawan, baik secara langsung maupun melalui kompensasi dan benefit sebagai variabel mediasi, pada PT. Mitra Mulia Makmur Plant Sidoarjoperusahaan kemasan plastik dengan proporsi karyawan bermasa kerja panjang yang tinggi. Penelitian menggunakan pendekatan kuantitatif dengan 79 responden yang ditentukan melalui rumus Slovin (margin of error 5%) dan teknik purposive sampling. Data dikumpulkan melalui kuesioner berskala Likert lima poin dan dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan perangkat lunak SmartPLS, melalui evaluasi outer model, Inner Model, dan bootstrapping. Hasil penelitian menunjukkan budaya kerja berpengaruh positif dan signifikan terhadap kinerja karyawan dan menjadi determinan langsung paling dominan; lingkungan kerja dan jenjang karier berpengaruh signifikan terhadap kompensasi dan benefit. Sebaliknya, lingkungan kerja, jenjang karier, serta kompensasi dan benefit tidak berpengaruh signifikan secara langsung terhadap kinerja karyawan, dan kompensasi dan benefit tidak berperan sebagai mediator (no mediation). Temuan ini memberikan kontribusi berupa penegasan bahwa pada tenaga kerja bermasa kerja panjang, penguatan budaya kerja lebih efektif meningkatkan kinerja dibandingkan perbaikan lingkungan, jenjang karier, maupun sistem kompensasi semata.
The Convergence of Management Accounting and Human Resource Management: A Systematic Literature Review Rizalnur Firdaus; Lila Widya Rahajeng; Tasnim Nikmatullah Realita; Moh Amin Rosidi
JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Vol. 9 No. 1 (2026): JIMEK VOL 09 NO 01 2026
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jimek.v9i1.7764

Abstract

This study aims to analyze the convergence between Environmental Management Accounting (EMA), Human Resource Management (HRM), and sustainability using a Systematic Literature Review (SLR) approach. The study adopts the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines to ensure a systematic, transparent, and replicable literature selection process. Data were collected from Google Scholar and SciSpace databases within the 2020 – 2026 period using Boolean-based keyword combinations. The selection process resulted in 15 articles that met the inclusion criteria for further analysis. The data were analyzed using thematic analysis to identify research patterns, relationships, and gaps related to the integration of EMA, HRM, and organizational sustainability. The findings indicate that EMA serves as a strategic information system for managing environmental costs, while HRM, particularly through Green Human Resource Management (GHRM) practices acts as a driver of employees’ pro-environmental behavior. The convergence of these two aspects contributes significantly to enhancing organizational sustainability performance in a holistic manner. This study contributes to strengthening the integration of system-based and human-centered perspectives in sustainability and provides practical implications for organizations in developing environmentally oriented strategies.
Granger Causality Between the Indonesian Exchange Rate and the Indonesia Sharia Stock Index (ISSI) 2015–2025 Abdul Ghoni; Syurmita; Syahruddin
JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Vol. 9 No. 1 (2026): JIMEK VOL 09 NO 01 2026
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jimek.v9i1.7763

Abstract

The aims of the study explores the Granger causality relationship between the Rupiah exchange rate and the Indonesian Sharia Stock Index (ISSI) from 2015 to 2025. The study tests whether the Rupiah exchange rate Granger-causes the ISSI, and vice versa. The results indicate that the hypothesis of the Rupiah exchange rate Granger-causing the ISSI is not supported, as the p-value (0.6826) outstrips the 0.05 limit, declining to refuse the null hypothesis. This indicates no significant causal relationship from the Rupiah exchange rate towards the ISSI. In dissimilarity, the study discloses a significant Granger-causal relationship in the opposite direction. Specifically, past changes in the ISSI significantly predict fluctuation of the Rupiah Currency pair value, as supported in passing test statistic F(2, 129) = 9.13995 through a p-value of 0.0002, which intensely reject of  the null hypothesis at the 1% significance degree. These findings highlight the Rupiah exchange rate does not influence the ISSI, the fluctuation in the ISSI have a meaningful impact on the Rupiah Currency, offering valued understandings into the dynamics between the Indonesian Sharia equity market and its currency.