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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 1,521 Documents
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Explaining Local Tax Compliance through Behavioral and Institutional Perspectives: The Role of Quality Interaction and Adaptive Governance Yuliaratih, Kadek Ayu Silvia; Martini, Ida Ayu Oka; Maradona, Agus Fredy
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.
Determinants of MSME Workers’ Well-Being: A Structural Equation Modeling Approach Desfitrina; Zulfadhli
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.v14i1.4546

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in Indonesia’s economic growth and social development by creating jobs, reducing poverty, and fostering an inclusive and resilient society. The primary aim of this research is to empirically examine the contribution of human, social, physical, financial, and natural capital towards enhancing the well-being of MSME workers. With a quantitative method, data from 250 respondents were collected by using a structured questionnaire based on measurements on a 1–5 Likert scale. The analysis was carried out using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings reveal that all five types of capital have a positive and significant impact on the well-being of workers, with human capital and financial capital as the most dominant contributors, followed by social capital, physical capital, and natural capital. The model accounts for 67% of the variance in workers’ well-being with high predictive validity. These results validate that fostering welfare among MSMEs needs holistic solutions with individual, financial, social, infrastructure, and environmental aspects. The study offers actionable suggestions to policymakers, MSME managers, and development agencies to enhance holistic capital-based programs to foster employees’ welfare and productivity.  
The Influence of Indonesia’s National Economic Policy on Human Resource Development in Humbang Hasundutan Regency Sugiardi, Sigit; Alijoyo, Franciskus Antonius; Bangkara, B.M.A.S. Anaconda; Suslinawati, Suslinawati; Niswan, Ery
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.v14i1.4554

Abstract

This study is motivated by the growing importance of national economic policies in supporting human resource development at the local level, particularly in regions facing geographical limitations and constrained local capacity. The purpose of this research is to examine the influence of Indonesia’s national economic policies on human resource development in Humbang Hasundutan Regency, North Sumatra. A quantitative approach was employed, with data collected through a survey of 223 civil servants working at the local Department of Education. Multiple regression analysis was used to assess the effects of five dimensions of national economic policy, namely infrastructure development, deregulation and investment climate, downstreaming and industrialization, social welfare programs, and economic digitalization. The findings indicate that all five policy dimensions have a positive and significant effect on human resource development, with the combined model explaining 52% of the variance. Infrastructure development and social welfare programs exhibit the strongest individual effects. The study concludes that coordinated and integrated economic policy implementation plays a crucial role in enhancing human resource capacity, while also highlighting contextual challenges related to geographical accessibility, digital inclusion, and limitations in local institutional capacity.
Simplifying Enterprise Architecture Implementation: Integrating Lean and Agile Principles through Mini-TOGAF Budianto, Farhan Alif; Lubis, Muharman; Mukti, ⁠Iqbal Yulizar; Budianto, Setyo
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.v14i1.4559

Abstract

Enterprise architecture plays an important role in aligning business strategy and information technology. However, comprehensive frameworks such as TOGAF 10 are often perceived as complex due to extensive artifact requirements and high resource demands, which create challenges for organizations with limited resources. Therefore, this study aims to examine the role of lean and agile principles in simplifying enterprise architecture through the Mini-TOGAF approach to improve implementation efficiency and adaptability. This research adopts a design science research approach, focusing on the design and development of the Mini-TOGAF framework as a conceptual artifact. To establish a solid theoretical foundation and systematically define the components of Mini-TOGAF, a systematic literature review was conducted. The findings indicate that lean principles simplify enterprise architecture by eliminating waste through “just enough” documentation and by consolidating and prioritizing artifacts based on core business value. In addition, Agile principles ensure that the resulting architecture remains flexible and outcome-oriented through iterative development, rapid adaptation to change, and continuous stakeholder involvement. This study concludes that Mini-TOGAF represents a pragmatic and effective adaptation of TOGAF 10, enabling more efficient, agile, and strategically aligned enterprise architecture implementation for resource-constrained organizations.
Digital Marketing Strategies, Consumer Behavior, and Competitive Advantage in the Global Business Environment Lestari, Sri
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.v14i1.4560

Abstract

In the era of globalization and digital transformation, digital marketing strategies have become a crucial factor in shaping consumer behavior and creating competitive advantage for companies. The development of digital technology has transformed the way companies interact with consumers and create value in an increasingly dynamic global marketplace. This study aims to analyze the relationship between digital marketing strategies, consumer behavior, and competitive advantage in the context of global business. The research method used is a descriptive qualitative approach through library research, reinforced by conceptual and comparative analysis of various academic sources and relevant industry publications. The study results indicate that effective digital marketing strategies, through the use of social media, e-commerce, data analytics, artificial intelligence and big data technologies, can increase consumer personalization, engagement, and trust. The research findings also reveal that a company's ability to adapt to increasingly data-driven changes in consumer behavior is key to building a sustainable competitive advantage. Therefore, optimizing an integrated digital marketing strategy plays a crucial role in strengthening a company's position in a competitive and evolving global marketplace.
The Influence of Artificial Intelligence Adoption in HRM on Recruitment and Selection Efficiency Yusuf, M.; Mulyadi; Chadafi, Muhammad Ferdiananda; Muchsin
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.v14i1.4600

Abstract

This study examines the impact of artificial intelligence adoption in human resource management on recruitment efficiency and selection efficiency in Indonesia. Drawing on the resource-based view framework and the human resource analytics literature, we propose that artificial intelligence enhances efficiency through human resource analytics capability (as a mediator), while organizational digital maturity, firm size, and job complexity moderate the strength of these effects. Data were collected from n = 200 recruitment/selection units across sectors; a multi-source approach combined survey measures (AI adoption, HR analytics capability, digital maturity, job complexity) and operational HR metrics (time-to-fill, cost-per-hire, selection ratio, assessment throughput, offer acceptance, and early attrition ≤ 6 months). SEM analysis shows that artificial intelligence adoption has a significant positive effect on recruitment efficiency and selection efficiency. Human resource analytics capability partially mediates the effect of artificial intelligence on both outcomes. Moderation results indicate that the effects of artificial intelligence are stronger in organizations with high digital maturity and larger size, but weaken for positions with high job complexity. These findings imply that organizations should align artificial intelligence investments with the development of HR analytics capability and digital readiness to maximize efficiency gains in recruitment and selection.
Adoption of Digital Payment Systems and its Effect on Financial Efficiency of Micro Enterprises in Rural Areas Yudianto, Ary; Latte, Jumai
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.v14i1.4605

Abstract

The increasing penetration of digital technologies has prompted rural microenterprises to adopt digital payment systems to enhance financial management and operational efficiency. This study investigates the adoption of digital payment systems such as QRIS, e-wallets, and mobile banking and their effects on the financial efficiency of micro enterprises in rural areas. The research aims to understand how the transition from traditional cash-based transactions to digital platforms influences cost reduction, transaction speed, and financial record accuracy among rural entrepreneurs. Using a mixed-method approach, data were collected through surveys and interviews with microenterprise owners who have adopted digital payment systems. Quantitative findings reveal a significant positive correlation between the frequency of digital payment use and improvements in financial management efficiency, particularly in reducing operational costs and enhancing transaction traceability. Qualitative analysis further highlights that digital payment adoption encourages better budgeting behavior and business transparency. However, barriers such as limited digital literacy and unstable internet access remain key challenges in rural implementation. The article discusses these findings in the context of Indonesia’s 2025 national agenda for digital economic transformation and provides policy implications for expanding inclusive digital finance in underserved regions.
Attraction and Promotion Strategies in the Development of Muslim-Friendly Tourism in Tangkahan Langkat Ecotourism Widodo, Slamet; Manurung, Lambok; Ningsi, Etty Harya; Lubis, Irna Trianur
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.v14i1.4610

Abstract

Muslim-friendly tourism has become an important global trend, including in Indonesia, as the growing Muslim travel market increasingly demands destinations that integrate attractive natural and cultural resources with halal-compliant facilities and effective promotion to ensure spiritual comfort and positive travel experiences. This study analyzes the influence of tourist attraction and tourism promotion on tourist in the context of Muslim-friendly tourism development. The study used a quantitative approach with 100 foreign tourist respondents selected through non-probability sampling (accidental sampling). Data were collected through questionnaires, observations, and documentation, then analysed using multiple linear regression. The results show that tourist attraction and tourism promotion have a positive and significant effect on tourist visits, both partially and simultaneously. The Adjusted R Square value of 0.805 indicates that 80.5% of the variation in tourist visits can be explained by the two variables, while 19.5% is influenced by other factors outside the model. The findings confirm the need to strengthen local culture-based attractions and the creative economy, as well as optimise digital promotion through social media to enhance the image of the destination and tourist visits.
Reward and Punishment Mediation in the Relationship Between Employee Discipline, Communication, and Employee Commitment Budiarto, Krisna Ramadhan; Indrawati, Andi; Wongso , Rusmadi
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.v14i1.4620

Abstract

In the context of public-sector organizations facing increasing demands for accountability and performance, understanding the mechanisms that shape employee commitment remains a critical managerial concern. This study examines the mediating roles of reward and punishment in the relationships among employee discipline, communication, and employee commitment. Using a quantitative approach with Structural Equation Modeling (SEM), data were collected from all 130 employees through total sampling. The findings indicate that employee discipline significantly influences employee commitment but has no significant effect on communication. Reward and punishment significantly improve communication, but do not enhance employee commitment. Mediation tests show that reward and punishment do not significantly mediate the relationship between discipline and employee commitment, although partial mediation occurs in the discipline–communication pathway. This study concludes that employee commitment in public-sector organizations cannot be effectively developed solely through extrinsic control mechanisms. This research contributes to public-sector HRM literature by demonstrating that structured reinforcement systems strengthen communication yet fail to build deeper psychological commitment.
Branding Strategy and Social Media Marketing on MSME Business Performance: The Mediating Effect of Sales Performance Wijaya, Nata Kesuma; Wahdiyat Moko
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.v14i1.4622

Abstract

In a competitive business environment, businesses need to implement effective marketing strategies to turn brand strength and digital presence into tangible sales and sustainable growth. This study aims to analyze the influence of branding strategy and social media marketing on business performance with sales performance as a mediating variable in MSMEs clothing traders. The approach used was quantitative with a survey method through the distribution of questionnaires to 275 randomly selected respondents. Data analysis was carried out using Structural Equation Modeling–Partial Least Squares (SEM-PLS) through SmartPLS 3.0 software. The results of the study show that both branding strategy and social media marketing have a positive and significant effect on sales performance. Furthermore, sales performance has been proven to have a dominant influence on business performance and significantly mediates the influence of branding strategy and social media marketing on business performance. These findings confirm that marketing strategies will yield maximum results only if they are able to increase sales in real terms. Therefore, improving sales performance is a key factor in converting brand strength and digital activities into profitability and sustainable business growth for MSMEs.

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