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Jurnal Ilmiah Manajemen Kesatuan
Published by Institut Bisnis dan Informatika Kesatuan
ISSN : 23377860     EISSN : 2721169X     DOI : https://doi.org/10.37641/
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Ilmiah Manajemen Kesatuan (JIMKES) dikelola dan diterbitkan oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Institut Bisnis dan Informatika Kesatuan bekerjasama dengan Fakultas Bisnis dan Fakultas Vokasional IBI Kesatuan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Pemasaran
Articles 1,619 Documents
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Digital Transformation, Green Finance and Fintech in a Sustainable Digital Economy Edi Suranta Tarigan; Harjum Muharam; Wisnu Mawardi
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 3 (2025): JIMKES Edisi Mei 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i3.3291

Abstract

This study aims to analyze the promotion of a green digital economy and evaluate the role of digital transformation, green finance, and financial technology (Fintech) in supporting a sustainable economy. Using a quantitative method with a purposive sampling technique, 100 respondents were obtained through a survey. The analysis was carried out descriptively and using the Partial Least Squares (PLS) approach as a variance-based structural modeling technique. The results of the study indicate that digital transformation, green finance, and Fintech each have a positive and significant effect on the development of a sustainable economy. These findings emphasize the importance of integrating digital innovation and green financial strategies in supporting long-term sustainability. This study recommends that further studies use different groups of respondents and apply alternative analytical methods to broaden the perspective. Thus, further research can provide a more comprehensive understanding of the contribution of digital and financial innovation to achieving a green digital economy.
Auditor Capability on the Effectiveness of Red Flags in Detecting Fraud Magdalena Judika Br Siringoringo; Christnova Hasugian; Sri Ida Royani Simanjuntak; Manatap Berliana Lumbangaol; Markus Doddy Simanjuntak
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 3 (2025): JIMKES Edisi Mei 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i3.3301

Abstract

Fraud detection remains a major challenge in the auditing field, as fraudulent activities are often concealed and difficult to identify directly. Red flags, or early warning indicators, are commonly used as tools to assist in detecting potential fraud. This study aims to analyze the influence of tenure, education level, experience in detecting fraud, and training in fraud detection on the effectiveness of red flags in identifying fraud. A quantitative approach was employed by distributing questionnaires to 42 auditors from 7 Public Accounting Firms (PAFs) located in Medan City. Data were analyzed using multiple linear regression with the aid of SPSS software. The results show that tenure does not have a significant effect on the effectiveness of red flags. However, education level, experience in detecting fraud, and training in fraud detection each have a positive and significant influence on the effectiveness of red flags in uncovering fraudulent activities. These findings suggest that enhancing auditors' competencies—particularly through education, relevant experience, and training—plays a crucial role in optimizing the use of red flags as early detection tools in fraud examination.
Analysis of the Implementation of Sharia Principles in Human Resource Management of Islamic Cooperative Sukmayadi
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 3 (2025): JIMKES Edisi Mei 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i3.3307

Abstract

This study aims to analyze the implementation of Sharia principles in human resource management, identify challenges in their application, and elucidate strategies employed by the management and administrators of the Savings and Loans and Sharia Financing Cooperative Ta’awun Sumedang to address these obstacles. Utilizing a qualitative approach, data were collected through observation, in-depth interviews, and documentation. Findings indicate that Sharia principles are integrated into human resource management through Islamic values such as trustworthiness (amanah), truthfulness (shiddiq), wisdom (fathanah), and effective communication (tabligh), which are evident in work practices, communication, training, and organizational culture. However, challenges include employees’ limited understanding of Islamic economics, insufficient training grounded in Islamic values, and an incentive system focused on quantitative targets rather than Sharia-based ethics. To overcome these issues, the cooperative implements strategies such as thematic training oriented toward Sharia principles, regular spiritual development programs, and enhancements to the performance management system that incorporate Islamic work ethics assessments. The study concludes that leadership commitment and the internalization of Sharia values are critical for optimizing human resource management aligned with Islamic principles in cooperative settings.  
Influence of Business Intelligence, Environmental Instability, and Eco-Innovation on Financial Outcomes with Cultural Moderation in Digital Age Endro Andayani; I Gusti Ayu Diah Dhyanasaridewi; Ade Suryana
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 3 (2025): JIMKES Edisi Mei 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i3.3310

Abstract

This paper aimed to determine whether Business Intelligence (BI), Environmental Uncertainty (EU), and Green Product Innovation (GPI) affect Financial Performance with Organizational Culture as a moderating variable. A total of 311 respondents with minimum managerial level from manufacturing companies listed and not listed on the Indonesia Stock Exchange participated. Data was obtained through questionnaires, and SEM-PLS analysis was used with Smart PLS statistical tool. Research findings show that Environmental Uncertainty affects Financial Performance, while Business Intelligence and Green Product Innovation do not. The impact of Green Product Innovation on Financial Performance is strengthened by Organizational Culture moderation, however, the effect of Business Intelligence and Environmental Uncertainty on Financial Performance is not strengthened by with Organizational Culture (OC) moderation. Academically, this research enriches literature related To Business Intelligence, Environmental Uncertainty, Green Product Innovation, and Financial Performance in the digital era, and can serve as a reference for future research. Practically, the results of this research help companies face competition with faster and more accurate decision making, improving operational quality and customer service. Additionally, for regulators, this research can serve as a basis for formulating policies that support sustainable business, particularly regarding Green Product Innovation and Environmental Uncertainty management.
Enhancing Innovation Through Knowledge Sharing and Quality Leader–Member Relationships Denpharanto Agung Krisprimandoyo; Mohamad Yusak Anshori; Jamilah Ahmad; Siska Armawati Sufa; Garry Brumadyadisty
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 3 (2025): JIMKES Edisi Mei 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i3.3311

Abstract

The impact of leader member exchange on enhancing innovation capacity, especially for employees with more than 15 years of experience in situations where knowledge exchange is limited, is an important area of research. This study highlights the positive influence of strong personal relationships between managers and senior employees on innovation, even in the absence of in-depth knowledge exchange. This emphasizes the important role of LMX in encouraging experienced employees to share knowledge and expertise and utilize their accumulated knowledge. This study uses a quantitative method with a Structural Equation Modeling approach to analyze the structural relationships between latent variables based on questionnaire data from 194 employees of PT. Ciputra Nusantara. The findings highlight the importance of strong interpersonal relationships and leadership influence in overcoming low barriers to knowledge sharing, thereby enhancing senior employees' innovation capabilities. Practical implications include the development of leadership training that fosters strong personal relationships and helps employees gain experience in contributing to innovation efforts, even in environments where knowledge sharing is a common practice. This study provides new insights into strategic leadership and human resource management, highlighting the important role of leader member exchange in overcoming knowledge sharing challenges in organizations.
The Influence of Revenue Growth and Operating Expenses on Company Value Amin Hou; Deva Djohan; Duffin; Septa Diana Nabella; Adi Harianto
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 3 (2025): JIMKES Edisi Mei 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i3.3312

Abstract

This study aims to build a model of insurance company value based on revenue growth and operating expenses with Return on Equity (ROE) as a mediating variable. The study was conducted on six insurance companies listed on the IDX during the period 2020–2024 with a quantitative approach using SEM-PLS. The background of the study is the fluctuation of financial performance, especially the mismatch between revenue growth and equity efficiency and firm value. The results of the analysis show that revenue growth has a significant positive effect on firm value, both directly and through ROE. Conversely, operating expenses have a significant negative effect on firm value and are also mediated by ROE. ROE is proven to be a significant mediating variable in this relationship. The coefficient of determination (R²) value of 0.982 for firm value indicates that the model has a very strong ability to explain the variance of firm value. Meanwhile, R² for ROE of 0.566 indicates a moderate influence of the two independent variables. This study emphasizes the importance of increasing revenue and operational efficiency as a strategy to strengthen firm value and investor confidence.
The Role of Microloans, Informal Employment, and Income in Reducing Poverty in Eastern Indonesia Suratini; Jolyne Myrell Parera; Imran Syafei M. Nur; Maria Yuvita Gobay
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 3 (2025): JIMKES Edisi Mei 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i3.3313

Abstract

This study analyzes the influence of microloans, the availability of informal employment, and income levels on poverty rates in the Eastern Indonesia region. Using panel data from 13 provinces over the 2020–2022 period and a Random Effect Model regression method, the results show that microloans and the availability of informal employment significantly contribute to reducing poverty, while income levels do not have a significant partial effect. However, collectively, the three variables have a significant impact on poverty rates. These findings highlight the importance of expanding access to microloans and improving the quality of informal employment to support poverty alleviation efforts. Microloans can help low-income individuals start or grow small businesses, while the informal sector provides job opportunities for those not absorbed into the formal labor market.
The Roles of Agility, Supply Chain Sustainability, and Risk Management on Operations Performance in Manufacturing Industry Ahmad Syamil; Nazaruddin La Ode; Bernadetha Christy Rosariana; Livia Maharani Aristy; Rut Liesl
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 3 (2025): JIMKES Edisi Mei 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i3.3315

Abstract

This study investigates the role of sustainable supply chain practices and risk management in enhancing manufacturing agility and operational performance, with a particular focus on the underexplored context of developing countries such as Indonesia. Data were collected from 255 managers and executives across the manufacturing, operations, logistics, and supply chain sectors using a structured questionnaire based on a five-point Likert scale. The responses were analyzed using SmartPLS. The results indicate that environmental practices positively influence both manufacturing agility and operational performance, although the effect on operational performance is relatively weaker yet remains statistically significant. Risk management emerges as a critical enabler, contributing positively to both agility and performance outcomes. Among the variables examined, manufacturing agility exerts the strongest influence on operational performance, underscoring its pivotal role in achieving competitive advantage. By integrating supply chain sustainability, risk management, manufacturing agility, and operational performance into a unified framework, this study addresses key research gaps and provides valuable theoretical and practical insights.
Emotional Intelligence and Job Satisfaction as Predictors of Organizational Citizenship Behavior Muhammad Rizki; Dila Fitriani; Daeylen Beby; Nurul Utami; Rifqah Salsabila
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 3 (2025): JIMKES Edisi Mei 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i3.3318

Abstract

Organizational citizenship behavior (OCB) of health workers is very important in improving the effectiveness and efficiency of services in health centers in a region. However, the reality in the health centers in the region shows that not all health workers consistently show strong OCB. This study also aims to determine whether there is an influence of emotional intelligence and job satisfaction on the OCB of health workers in the health centers in the region. This study uses a quantitative methodology. Primary data were then collected through the use of a questionnaire instrument. The population of this study consisted of 60 health workers working in the health centers in the region. The total sampling technique was also used because the population was below 100; as a result, the sample size for this study was 60. The findings of this study indicate a significant positive influence of emotional intelligence on OCB. Furthermore, job satisfaction was also found to have several significant positive influences on OCB. In the end, emotional intelligence and job satisfaction simultaneously showed a significant positive influence on OCB.
Impact of Unemployment, Social Protection Spending, and SMEs on the Underprivileged Population Number Novia Ruth Silaen; Emmelia Arihta Ginting; Dearma Sariani Sinaga
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 3 (2025): JIMKES Edisi Mei 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i3.3324

Abstract

This study aims to analyze the effect of unemployment, realization of social protection costs, and Regency/City Minimum Wages (UMK) on the number of poor people in 23 regencies/cities in North Sumatra Province in the period 2020–2024. The approach used is quantitative with secondary data from BPS and DJPK, as well as panel data regression analysis using the EViews 9 application. The best estimation model chosen is fixed effect. The results of the study show that unemployment has a positive and significant effect on poverty, which means that the higher the unemployment, the higher the poverty rate. Conversely, the realization of social protection costs and UMK have a negative and significant effect, which means that an increase in these two variables can reduce the number of poor people. These findings emphasize the importance of effective social protection policies and UMK adjustments as a strategy to reduce poverty in the regions, as well as improve people's welfare

Page 107 of 162 | Total Record : 1619

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