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Jurnal Bisnis Dan Kajian Strategi Manajemen
Published by Universitas Teuku Umar
ISSN : 26142147     EISSN : 26571544     DOI : https://doi.org/10.35308/jbkan
Core Subject : Economy,
Economics, Econometrics & Finance
E-Jurnal Jurnal Bisnis dan Kajian Strategi Manajemen [E-ISSN 2657-1544] adalah jurnal ilmiah elektronik yang diterbitkan online enam bulan sekali. E-Jurnal Bisnis dan Kajian Strategi Manajemen bertujuan untuk meningkatkan kualitas SDM dan menyalurkan minat berbagi dan penyebaran ilmu pengetahuan bagi para sarjana, mahasiswa, praktisi, dan pengamat sains dalam Manajemen. E-Jurnal Bisnis dan Kajian Strategi Manajemen menerima hasil studi dan artikel penelitian yang belum dipublikasikan di media lain. E-Jurnal Bisnis dan Kajian Strategi Manajemen diterbitkan oleh Prodi Manajemen Fakultas Ekonomi Universitas Teuku Umar.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 192 Documents
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HOW CAN SHARIA COOPERATIVES ALLEVIATE POVERTY IN ACEH? Umuri, Khairil; Gunawan, Eddy; Syahriyal, Syahriyal; Halim, Hendra
Jurnal Bisnis Dan Kajian Strategi Manajemen Vol 9, No 2 (2025): JURNAL BISNIS DAN KAJIAN STRATEGI MANAJEMEN
Publisher : universitas teuku umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jbkan.v9i2.12851

Abstract

Sharia cooperatives have emerged as an alternative solution in poverty alleviation efforts, especially in Aceh Province, which has officially implemented a Sharia-based financial system. This study aims to explore the role of Sharia cooperatives in empowering impoverished communities through a qualitative descriptive approach informed by a literature review. Based on a review of more than 25 national and international academic sources, this study highlights how sharia cooperatives provide inclusive financial access, create employment opportunities, and promote economic independence, particularly for vulnerable groups, including women and Micro And Small Enterprises (MSMEs). The findings demonstrate that sharia cooperatives not only enhance economic welfare but also foster social solidarity, expand access to decent housing, and integrate Islamic values into community life. In addition, sharia cooperatives also support the achievement of the Sustainable Development Goals (SDGs), especially in the aspects of poverty alleviation (SDG 1) and women's empowerment (SDG 5). Despite facing structural challenges such as low managerial capacity and regulatory support, sharia cooperatives still have great potential as a value-based economic instrument in realizing a just and prosperous society. This study recommends integrating sharia cooperatives into the national digital-based economic ecosystem to strengthen their contribution to inclusive and equitable development.
Peran Sistem Informasi Akuntansi Pada Aplikasi Livin By Mandiri Terhadap Kepuasan Pengguna di Kota Dumai Z, Zulkfli; Sandra, Salsabila Auliya; Br Silaban, Friska Yanti
Jurnal Bisnis Dan Kajian Strategi Manajemen Vol 9, No 2 (2025): JURNAL BISNIS DAN KAJIAN STRATEGI MANAJEMEN
Publisher : universitas teuku umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jbkan.v9i2.11716

Abstract

ABSTRACTThe study investigates the role of accounting information systems (AIS) in managing the Livin' by Mandiri application and its impact on user satisfaction. The author used a descriptive qualitative method by interviewing four application users aged 20-40 years. The results showed that the services presented by Livin' by Mandiri are in accordance with customer needs and the quality of information provided is quite precise and accurate. This makes users feel satisfied with the information presented. Accounting information systems are used to process financial reports in a systematic and structured manner. This research shows that Livin' by Mandiri can make good use of AIS to increase user satisfaction through the quality of information and services presented.)Keywords: AIS; Livin' by Mandiri; Information Quality; User Satisfaction
Analisis Pengelolaan Keuangan Desa Pada Desa Bonto Jai Kecamatan Bissapu Kabupaten Bantaeng Utami, Sri; Rayyani, Wa Ode; Sahrulllah, Sahrulllah
Jurnal Bisnis Dan Kajian Strategi Manajemen Vol 9, No 2 (2025): JURNAL BISNIS DAN KAJIAN STRATEGI MANAJEMEN
Publisher : universitas teuku umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jbkan.v9i2.12497

Abstract

This study uses a qualitative approach to understand financial planning and management in Bonto Jai Village, Bissappu District, Bantaeng Regency. Data were collected through interviews, documentation, and observation, and analyzed inductively and comparatively. Informants included the Village Head, Village Secretary, and community representatives. The focus of the study was to describe phenomena related to village financial management and compare them with the Village Financial Management Guidelines according to Permendagri No. 20 of 2018. The results of the study showed that village financial management had followed the provisions and principles stipulated in Permendagri Number 20 of 2018. Bontojai Village has implemented stages of financial management which include planning involving community participation, implementation that takes place transparently and accountably, supervision from the Village Consultative Body (BPD), and accountability that is conveyed openly to the community.  Keywords: Village financial management, Minister of Home Affairs Regulation Number 20 of 2018, Transparency, Accountability
ShopeePay Later Restrictions in Aceh: A Study of Qanun No. 11 of 2018 and Consumer Protection Syahrizal, Teuku Muhammad; Najla, Najla; Rusdi, Rusdi
Jurnal Bisnis Dan Kajian Strategi Manajemen Vol 9, No 2 (2025): JURNAL BISNIS DAN KAJIAN STRATEGI MANAJEMEN
Publisher : universitas teuku umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jbkan.v9i2.13350

Abstract

The development of fintech and e-commerce in Indonesia has triggered a transformation in consumer behavior, one of which is through Paylater services that provide instant access to financing. However, in Aceh, these services are inaccessible due to the implementation of Aceh Qanun No. 11 of 2018 on Sharia Financial Institutions, which requires all financial activities to be based on sharia principles and prohibits the practices of usury, gharar, and maisir. This study aims to analyze the relationship between the Qanun on Sharia Financial Institution and the protection of Muslim consumers in the context of fintech and e-commerce development, with a focus on the case of ShopeePay Later restrictions. The research method employed is a descriptive qualitative approach, utilizing a literature study and regulatory analysis. The findings indicate that the restrictions on ShopeePay Later in Aceh represent not only the enforcement of local law but also a strategy to safeguard Muslim consumers from non-Sharia financial practices. These results confirm that the Qanun on Sharia Financial Institution functions as both a legal instrument and a mechanism for securing Islamic values in digital transactions. Furthermore, this regulation encourages fintech and e-commerce innovation to deliver Sharia-based products, so that consumer protection does not become an obstacle but rather an opportunity.
Pengaruh Lingkungan kerja dalam peningkatan kinerja tenaga sanitarian (Survey pada RSUD dan Puskesmas Di Kabupaten Garut Jalaluddin, Teuku; Muzakir, Muzakir; Mandaraira, Fitria; Narimawati, Umi; Suwarsi, Sri
Jurnal Bisnis Dan Kajian Strategi Manajemen Vol 9, No 2 (2025): JURNAL BISNIS DAN KAJIAN STRATEGI MANAJEMEN
Publisher : universitas teuku umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jbkan.v9i2.13881

Abstract

Performance is a work result that can be achieved by a person or group of people in a company in accordance with their respective authorities and responsibilities in an effort to achieve organizational goals illegally, does not violate the law and does not conflict with morals and ethics. The level of performance of sanitarian workers is also determined by and the work environment. This study aims to examine the influence of work environment on the performance of sanitarian staff at RSUD and Puskesmas in Garut Regency. The method used in this research is quantitative with descriptive and verification approach methods. Data analysis used ANOVA test with F-count, and partial test (T test). The study population was 33 sanitarian workers, namely 3 sanitarian workers in dr. Slamet and 28 sanitarian workers at the Puskesmas. All of them are taken as samples so that they become saturated samples. Data collection techniques are carried out through observation, questionnaires and interviews. The results of research at the RSUD and Puskesmas in Garut Regency show that the work environment of sanitarian workers is in the high category and the work environment is in the conducive category. Furthermore, the performance of sanitarian workers is included in the high category, meaning that it is in line with expectations. The results of the quantitative test analysis showed that the work environment partially affected the performance of sanitarian workers, with a higher level of influence on the work environment of Garut District Hospital and Puskesmas. Furthermore, the ANOVA test results with F-count show that work environment simultaneously affect the performance of sanitarian workers in the Garut District Hospital and Public Health Center.Kinerja merupakan hasil kerja yang dapat dicapai oleh seseorang atau sekelompok orang dalam suatu perusahaan sesuai dengan wewenang dan tanggung jawab masing-masing dalam upaya mencapai tujuan organisasi secara tidak sah, tidak melanggar hukum dan tidak bertentangan dengan moral serta etika. Tinggi rendahnya kinerja tenaga sanitarian juga ditentukan oleh dan lingkungan kerja. Penelitian ini bertujuan untuk menguji pengaruh lingkungan kerja terhadap kinerja petugas sanitarian di RSUD dan Puskesmas di Kabupaten Garut. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan metode pendekatan deskriptif dan verifikatif. Analisis data menggunakan uji ANOVA dengan F-hitung, dan uji parsial (uji T). Populasi penelitian adalah 33 orang tenaga sanitarian, yaitu 3 orang tenaga sanitarian di RSUD dr. Slamet dan 28 orang tenaga sanitarian di Puskesmas. Seluruhnya diambil sebagai sampel sehingga menjadi sampel jenuh.Teknik pengumpulan data dilakukan melalui observasi, kuesioner dan wawancara. Hasil penelitian di RSUD dan Puskesmas di Kabupaten Garut menunjukkan bahwa lingkungan kerja petugas sanitarian berada pada kategori tinggi dan lingkungan kerja berada pada kategori kondusif. Selanjutnya, kinerja petugas sanitarian termasuk dalam kategori tinggi, artinya sudah sesuai dengan harapan. Hasil analisis uji kuantitatif menunjukkan bahwa lingkungan kerja secara parsial berpengaruh terhadap kinerja petugas sanitarian, dengan tingkat pengaruh yang lebih tinggi pada lingkungan kerja RSUD dan Puskesmas Garut. Selanjutnya, hasil uji ANOVA dengan F-hitung menunjukkan bahwa lingkungan kerja secara simultan berpengaruh terhadap kinerja petugas sanitarian di RSUD dan Puskesmas Garut.
Pengaruh Lingkungan Kerja dan Motivasi Kerja Terhadap Kinerja Pegawai Pada Inspektorat Daerah Kabupaten Jeneponto Musa, Muh. Ichwan; Wulandari, Friska; Burhanuddin, Burhanuddin; Ruma, Zainal; Natsir, Uhud Darmawan
Jurnal Bisnis Dan Kajian Strategi Manajemen Vol 9, No 2 (2025): JURNAL BISNIS DAN KAJIAN STRATEGI MANAJEMEN
Publisher : universitas teuku umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jbkan.v9i2.13645

Abstract

Tujuan: Penelitian ini bertujuan untuk mengetahui pengaruh lingkungan kerja, motivasi kerja, dan keduanya secara simultan terhadap kinerja pegawai di Inspektorat Kabupaten Jeneponto.Metode:Penelitian menggunakan pendekatan kuantitatif dengan kuesioner sebagai instrumen. Sampel diambil secara jenuh dari seluruh 62 pegawai Inspektorat Kabupaten Jeneponto. Validitas diuji dengan korelasi Pearson, reliabilitas dengan Cronbach’s alpha, dan analisis data dilakukan menggunakan regresi linier berganda melalui SPSS.Hasil: Lingkungan kerja dan motivasi kerja secara parsial berpengaruh positif dan signifikan terhadap kinerja pegawai (Sig. 0,000; t = 4,083 dan 3,752). Secara bersama-sama, kedua variabel tersebut juga berpengaruh signifikan terhadap kinerja pegawai (Sig. F = 0,000).
Dampak Influencer Marketing terhadap Brand Perception pada product skin care : Studi pada Konsumen Gen Z dikota Bandung Sukandi, Andi; Fazry, Rachma Waty; Yusnidar, Cut
Jurnal Bisnis Dan Kajian Strategi Manajemen Vol 9, No 2 (2025): JURNAL BISNIS DAN KAJIAN STRATEGI MANAJEMEN
Publisher : universitas teuku umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jbkan.v9i2.13644

Abstract

This study aims to analyze the influence of influencer marketing on brand perception of skincare products among Gen Z consumers in Bandung City. The method used in this study is Structural Equation Modeling (SEM) to analyze the relationship between variables and test the proposed hypotheses. Data was collected through a survey involving 200 respondents, consisting of Gen Z consumers who use skincare products and are exposed to influencer marketing on social media. The results showed that influencer marketing has a significant direct influence on Emotion (path coefficient = 0.964), which in turn affects Brand Perception (path coefficient = 0.415). In addition, Trust was found to have a significant direct influence on Brand Perception (path coefficient = 0.551). The moderating effect tested showed that Trust acts as a moderator that strengthens the relationship between Emotion and Brand Perception, albeit with a small effect (path coefficient = 0.028). This research provides valuable insights for marketers and skincare brands to understand how influencer marketing can shape brand perception through emotional influence and the importance of consumer trust in influencers in improving the effectiveness of marketing campaigns. Keywords: Influencer marketing, Brand perception, Gen Z, Structural Equation Modeling,
Implementasi Telemedicine Sebagai Upaya Peningkatan Akses Dan Kualitas Pelayanan Kesehatan Masyarakat Dipedesaan Fandani, Mona; Kosasih, Kosasih
Jurnal Bisnis Dan Kajian Strategi Manajemen Vol 9, No 2 (2025): JURNAL BISNIS DAN KAJIAN STRATEGI MANAJEMEN
Publisher : universitas teuku umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jbkan.v9i2.13747

Abstract

The rapid advancement of digital technology has encouraged the implementation of telemedicine as an alternative solution to improve health services, especially in rural areas with limited access to health facilities. This study aims to explore the implementation of telemedicine as an effort to improve access and quality of health services at Julok Community Health Center, Aceh Utara. The research employed a qualitative descriptive-exploratory method, with data collected through in-depth interviews, observations. Data were analyzed thematically to identify patterns and meanings related to the implementation of telemedicine. The findings indicate that telemedicine provides easier access for patients to obtain medical consultations, reduces geographical and financial barriers, and increases efficiency in health service delivary. In terms of service quality, telemedicine was found to facilitate faster renponse times and better continuity of care. However, limitations were identified, including unstable internet connectivity and difficulties in establishing accurate diagnoses without face-to-face examination. Based on these findings, it can be concluded that telemedicine plays an important role in supporting health sevice delivery in rural areas, but it cannot fully replace conventional services. It is recommended that further studies examine the clinical effectiveness of telemedicine and its long-term impact on patient health outcomes. Practically, strengthening digital infrastructure and digital literacy training is necessary to optimize the use of telemedicine in primary health care.
Persepsi Politik, Turnover Intention dan Negligent Behavior Karyawan Swasta di Aceh Rahmat Hidayat, Muhammad; Rusdi, Rusdi; Hadi, Fajri; Fatmayanti, Fatmayanti; Muzakir, Muzakir
Jurnal Bisnis Dan Kajian Strategi Manajemen Vol 9, No 2 (2025): JURNAL BISNIS DAN KAJIAN STRATEGI MANAJEMEN
Publisher : universitas teuku umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jbkan.v9i2.13242

Abstract

Penelitian ini bertujuan untuk mengkaji hubungan antara perception of politics, job stress, job satisfaction, negligent behavior, turnover intention, dan self-reported absenteeism dalam konteks lingkungan kerja. Hasil analisis menunjukkan bahwa perception of politics secara signifikan mempengaruhi job stress dan job satisfaction, di mana persepsi politik yang positif mampu mengurangi job stress dan meningkatkan job satisfaction. Job stress ditemukan memiliki dampak negatif terhadap job satisfaction, yang pada akhirnya meningkatkan negligent behavior di tempat kerja. Selain itu, job satisfaction memainkan peran penting dalam mengurangi negligent behavior dan self-reported absenteeism, yang menggarisbawahi pentingnya upaya organisasi dalam meningkatkan kepuasan karyawan. Sebaliknya, turnover intention tidak menunjukkan hubungan yang signifikan dengan negligent behavior maupun self-reported absenteeism, yang menunjukkan bahwa terdapat faktor-faktor lain yang mungkin memengaruhi intensi ini. Temuan ini menekankan pentingnya membangun persepsi politik yang positif di tempat kerja, mengelola job stress, serta meningkatkan job satisfaction guna menciptakan lingkungan kerja yang lebih produktif dan kondusif. Penelitian ini juga menunjukkan bahwa beberapa hubungan antar variabel tidak selalu signifikan, sehingga diperlukan penelitian lebih lanjut untuk memahami interaksi yang lebih kompleks dalam lingkungan kerja.
Building the Halal Dining Experience: Physical Evidence, Satisfaction, and Revisit Intention in Banda Aceh Syahriyal, Syahriyal; Riyaldi, Muhammad Haris; Nisva, Raisa Ullya; Radhi, Fahrul
Jurnal Bisnis Dan Kajian Strategi Manajemen Vol 9, No 2 (2025): JURNAL BISNIS DAN KAJIAN STRATEGI MANAJEMEN
Publisher : universitas teuku umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jbkan.v9i2.13240

Abstract

This study investigates how physical evidence in Middle Eastern–themed restaurants influences revisit intention in Banda Aceh and whether Muslim customer satisfaction mediates that relationship. Motivated by the growth of halal dining and the centrality of servicescape to Muslim diners’ experiences, the research addresses limited empirical evidence in this specific cultural setting. A cross-sectional survey was administered to 300 Muslim customers who had visited at least one target restaurant; responses were captured on a five-point Likert scale using reflective indicators for physical evidence, customer satisfaction, and revisit intention. Data were analyzed with partial least squares structural equation modeling (SmartPLS 3.0) and bootstrapping. Measurement results showed strong reliability and convergent–discriminant validity across constructs. Structurally, physical evidence had a significant positive effect on customer satisfaction and revisit intention, while customer satisfaction also significantly increased revisit intention. The model explained a substantial share of variance in customer satisfaction and revisit intention, and mediation testing indicated that customer satisfaction partially carried the effect of physical evidence on revisit intention. These findings highlight that an Islamic-aligned servicescape—covering architecture and interior, Islamic visual cues, cleanliness, absence of non-sharia activities, prayer facilities, and transparent transactions—directly encourages return visits and, through enhanced satisfaction, further strengthens customers’ intentions to revisit. The study contributes context-specific evidence for halal hospitality management and suggests that operators should jointly invest in servicescape design and experience orchestration to build repeat patronage.

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