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Ani Mekaniwati
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+62251-8337733
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jurnal.ibik@gmail.com
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Kampus Institut Bisnis dan Informatika Kesatuan Jalan Ranggagading No. 1 Bogor 16123
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Kota bogor,
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INDONESIA
Jurnal Ilmiah Manajemen Kesatuan
ISSN : 23377860     EISSN : 2721169X     DOI : https://doi.org/10.37641/
Core Subject : Economy, Social,
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.
Articles 1,800 Documents
The Role of Human Resource Management and Business Administration in Enhancing Tourism and Regional Development: An Empirical Study in Banten Province Basrowi Basrowi; Fauzi Fauzi; Rustam Efendi
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.4132

Abstract

This study examines the role of human resource management (HRM) and business administration in enhancing tourism development and promoting regional growth in Banten Province, Indonesia. The research is driven by the increasing contribution of tourism to local economic development and the strategic importance of HRM and administrative practices in improving service quality, organizational efficiency, and sustainable competitiveness. A quantitative approach was employed, involving a population of 5,000 business and tourism-related workers, with a proportional random sample of 150 respondents. Data were collected using structured questionnaires and analyzed through structural equation modeling (SEM) to investigate the relationships among HRM practices, business administration effectiveness, and tourism development outcomes. The results reveal that HRM practices significantly enhance administrative performance and service quality, which in turn positively influence tourism performance. The findings underscore that effective HRM strategies—including training, motivation, and performance evaluation—are crucial in strengthening business administration and advancing tourism competitiveness. This study contributes to the understanding of HRM and business administration in the tourism sector and provides practical insights for policymakers, business leaders, and tourism stakeholders aiming to foster sustainable regional development.
A Model of the Influence of English Language Competence on Business Performance through Management Effectiveness Donny Hendry Fahsani; Sujana Sujana; Cecilia Valentina Sri Hadi; Rini Syarif
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.4197

Abstract

The increasing globalization of business has elevated English language competence from a general communication skill to a strategic managerial capability. However, empirical evidence explaining how English language competence contributes to business performance remains limited. This study aims to examine the influence of English language competence on business performance, with management effectiveness positioned as a mediating mechanism. Using a quantitative explanatory approach, data were collected through a cross-sectional survey of 185 business owners and managerial-level employees in an emerging economy context. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results reveal that English language competence has a significant positive effect on management effectiveness and business performance. Management effectiveness also significantly influences business performance and partially mediates the relationship between English language competence and business performance. These findings indicate that English language competence enhances business performance not only through direct channels, such as improved external communication, but also indirectly by strengthening managerial decision-making, coordination, leadership, and control. This study contributes to the literature by repositioning English language competence as a strategic managerial capability rather than a standalone soft skill and by providing a process-oriented explanation of its impact on business performance. Practically, the findings suggest that organizations and MSMEs should integrate English language development into managerial training and leadership development programs. From a policy perspective, the study highlights the importance of aligning management education and professional certification with global communication competencies, particularly in emerging economies.   Keywords: English language competence; management effectiveness; business performance; managerial capability; emerging economies; PLS-SEM
Entrepreneurial Management and MSME Performance: The Mediating Role of Digital Innovation Diah Kusumayanti; Yudin Taqyudin; Mumuh Mulyana
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.4291

Abstract

This study examines the role of digital innovation in mediating the relationship between entrepreneurial management and micro, small, and medium enterprise (MSME) performance in an emerging economy context. Although entrepreneurial management has been widely recognized as a key driver of firm competitiveness, empirical evidence on how it translates into superior MSME performance remains inconsistent. Drawing on the Resource-Based View and Dynamic Capability Theory, this study proposes that digital innovation serves as a critical mechanism through which entrepreneurial management creates tangible business value. Using a quantitative explanatory approach, data were collected from 300 MSME owners and managers operating in the trade, service, and manufacturing sectors. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results indicate that entrepreneurial management has a significant positive effect on MSME performance and digital innovation. Digital innovation also exerts a strong positive effect on MSME performance. Moreover, the mediation analysis reveals that digital innovation partially mediates the relationship between entrepreneurial management and MSME performance, indicating that entrepreneurial-oriented managerial practices enhance business performance primarily by stimulating digital product, process, and marketing innovations. These findings highlight the importance of integrating entrepreneurial management with digital innovation strategies to improve MSME competitiveness and sustainability. The study contributes to entrepreneurship and innovation literature by positioning entrepreneurial management as a dynamic capability and digital innovation as a key performance mechanism, while offering practical implications for MSME development and digital transformation policies in emerging economies.   Keywords: Entrepreneurial management; digital innovation; MSME performance; PLS-SEM; emerging economy; Indonesia.
Management Accounting Strategies for Environmental Cost Control and Performance Optimization in Green Manufacturing Companies Eko Cahyo Mayndarto; Olinda da Cruz Alves; Lana Sularto
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4416

Abstract

Manufacturing firms increasingly face pressure to manage environmental costs from regulations and societal expectations, yet traditional cost accounting methods focusing on labor and materials are inadequate for these challenges. This research aims to explore and propose effective managerial accounting strategies for environmental cost control in green manufacturing firms, highlighting their role in optimizing both operational and financial performance. A qualitative research approach, utilizing secondary data from reputable academic and professional sources, is employed. The study reveals that integrating environmental management accounting tools such as activity-based costing, life cycle costing, and target costing for green design enables firms to better manage environmental costs, leading to improved efficiency and profitability. Furthermore, the study identifies contextual factors, including organizational culture, leadership, and technological capacity, which play significant roles in enhancing the effectiveness of environmental cost control strategies. By incorporating environmental accounting into strategic decision-making, companies can reduce inefficiencies, optimize resources, and align sustainability with financial success. This research provides both theoretical and practical contributions to the field of green manufacturing, offering recommendations for firms to integrate sustainability into their accounting systems to support long-term environmental and economic goals.
Evaluating Credit Cooperative Performance Through PEARLS Standards: Implications for Financial Management (2021–2023) Henny A. Manafe; Yolinda Yanti Sonbay; Paaskalis Seran
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4419

Abstract

The increasing role of credit cooperatives in supporting community-based financial inclusion requires continuous performance evaluation to ensure sustainability and competitiveness. Utilizing PEARLS performance standards, this study aims to comparatively analyze the performance of the Adiguna and Sami Jaya Credit Cooperatives for the years 2021 – 2023, and to identify factors that differentiate the performance levels of the two credit cooperatives. This study employs a descriptive quantitative research method by analyzing financial ratio data based on the PEARLS framework. The results show that in terms of protection, financial structure, and growth prospects, the Sami Jaya credit cooperative is found to have better performance compared to Adiguna. Meanwhile, regarding asset quality, return, costs, and liquidity, the two cooperatives are about at the same level in their performances. However, the Sami Jaya credit cooperative has slightly better performance than Adiguna. The average growth of Sami Jaya cooperatives was faster and more efficient. Both cooperatives need to improve their performances, specifically, the Adiguna credit cooperative needs to improve its protection ratio, financial structure, and the rate of return value.
Accelerating Supply Chain Performance: The Crucial Role of Artificial Intelligence Mediation in Driving Adaptability and Collaboration in Indonesia's Automotive Supply Chain Kurbandi Satpatmantya Budi Rochayata; Wening Ken Widodasih
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.4445

Abstract

The purpose of this study is to establish the role of Artificial Intelligence in supporting the supply chain performance of automobile manufacturing companies, at the Bekasi industrial complex. The authors investigate whether Artificial Intelligence is a mediating factor of two independent variables, Adaptability and Collaboration, and the dependent variable, overall supply chain performance. This study applied a quantitative approach and obtained data from 133 respondents of executives of automotive companies on supply chain operations. The SEM model was applied in this study, and validated using Smart PLS. All the hypotheses were verified by the findings. Adaptability and collaboration have direct positive impacts on supply chain performance. This study also verified that Artificial Intelligence is a very strong mediator. Artificial Intelligence is very instrumental in enhancing Adaptability and Collaboration for the purpose of maximizing supply chain performance. In this article, it is implied that firms with good Adaptability and Collaboration frameworks are better positioned to take full advantage of Artificial Intelligence, and Artificial Intelligence functions perfectly in maximizing the salutary effect of Adaptability and Collaboration. Thus, the firms must make use of Artificial Intelligence paramount to maximize their supply chain operations.   Keywords: Supply Chain Adaptability, Supply Chain Collaboration, Artificial Intelligence, Supply Chain performance, Automotive Industry.
The Influence of Customer Inertia Beliefs in Shaping Loyalty: Evidence from Freight Forwarding Services in Jakarta Rr. Endang Wahyuni; Edi Abdurahman; Siti Aniisah; Refius Pradipta Setyanto
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4464

Abstract

In the competitive freight forwarding industry, retaining loyal customers has become a critical challenge. With increasingly intense competition in the logistics industry, understanding the determinants of customer loyalty is crucial. This study examines the mediating role of customer inertia beliefs in the relationship between logistics service quality, logistics flexibility, and customer experience on customer loyalty in freight forwarding services. This study used a quantitative approach, collecting data from 300 freight forwarding customers in Jakarta and the surrounding areas through a structured survey. The sampling technique used was Proportional Stratified Random Sampling, and data analysis was performed using the SEM-PLS 4.0 model. The results show that logistics flexibility and customer experience have a direct and significant influence on customer loyalty, while logistics service quality does not have a significant direct influence. However, logistics service quality, logistics flexibility, and customer experience are proven to have a significant influence on customer inertia beliefs. Furthermore, customer inertia beliefs act as a mediating variable in the relationship between these three factors and customer loyalty. These findings indicate that inertia beliefs play a key role in maintaining customer loyalty, even when the direct influence of several factors on loyalty is insignificant.
Economic Engineering of the Profit-Sharing System as an Effort to Improve the Welfare of Rice Farmers in Pinrang Regency Abdul Halim
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4480

Abstract

Rice farming in Pinrang faces an imbalance in the distribution of profits between tenant farmers and landowners, which results in low incomes and increased economic vulnerability of farmers, especially when production is not optimal. This study aims to design and analyze a profit-sharing system for rice farming based on an economic engineering approach in Pinrang District, South Sulawesi. The current profit-sharing system shows inequality between tenant farmers and landowners, both in terms of profit sharing and production costs. The research method used a qualitative approach with the support of quantitative analysis through simulation of net income in two production scenarios (optimal and non-optimal). The results show that sharecroppers bear most of the farming costs, while profit sharing does not consider cost contributions fairly. Under non-optimal production conditions, tenant farmers' net income is below the minimum wage and close to the poverty line. The proposed farming economic engineering model is a 50:50 cost and yield sharing system and initial financing by the owner or financial institutions without interest. This system is considered more efficient and fair in increasing farmers' income and economic resilience. The findings can serve as a basis for regional policy formulation related to an equitable and sustainable profit-sharing system.
AI Adoption, Work Pressure, and Psychological Resilience: Effects on Job Satisfaction and Employee Performance Umban Adi Jaya; Indarta Priyana; Hasti Pramesti Kusnara; Bambang Somantri; Zeffanya Raphael Wijaya
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4482

Abstract

Digital transformation has encouraged organizations to adopt Artificial Intelligence (AI), which has important implications for employees’ working conditions and performance. This study aims to analyze the effects of AI adoption, work pressure, and psychological resilience on job satisfaction and its implications for employee performance in Bekasi, Indonesia. The study uses a quantitative approach with Structural Equation Modeling (SEM). Data were collected from 200 employees who are involved in AI-based organizational systems. The results show that AI adoption has a positive and significant effect on job satisfaction (β = 0.134; t = 1.856) and employee performance mediated through increased task efficiency and more accurate decision-making. In contrast, work pressure has a positive and significant effect on job satisfaction (β = 0.372; t = 4.614), indicating that excessive job demands can reduce job satisfaction and performance. Psychological resilience emerges as an important factor in maintaining emotional stability and employees’ ability to adapt to stress, which positively affects job satisfaction. Furthermore, job satisfaction has a direct effect on employee performance, showing that more satisfied employees tend to perform better. This study concludes that successful AI integration requires a balance between technological innovation and employee well-being, supported by resilient development programs and supportive organizational policies.
Explaining Local Tax Compliance through Behavioral and Institutional Perspectives: The Role of Quality Interaction and Adaptive Governance Kadek Ayu Silvia Yuliaratih; Ida Ayu Oka Martini; Agus Fredy Maradona
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4539

Abstract

Taxpayer compliance continues to pose a significant challenge in local tax administration globally, including in Indonesia. This review seeks to redefine local tax administration by incorporating three perspectives: social psychology, organizational design, and strategic governance. This study aims to explain the dynamics of local tax compliance through behavioral and institutional approaches and to identify ways to make local tax administration more effective through quality interactions and adaptive governance systems. The study employs a systematic literature review with a conceptual and thematic synthesis approach to examine relevant studies on local tax compliance and administration. The findings indicate that taxpayer compliance is influenced not only by legal and economic factors but also by social-psychological behavior, institutional capacity, and governance legitimacy. Compliance is particularly shaped by interaction quality between taxpayers and tax officers, administrative modernization, and collaborative, transparent governance. This study proposes an Adaptive Local Tax Compliance Framework that balances behavioral legitimacy, institutional capacity, and governance accountability. The findings suggest that local governments should shift from control-centric models toward collaborative, trust-based approaches to enhance compliance and administrative effectiveness, contributing to the literature by integrating behavioral, institutional, and governance perspectives in local tax administration.

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