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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 1,723 Documents
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Determinants of Transfer Pricing Risk at the Operating Profit Margin Level: Evidence from Foreign Direct Investment Firms in Indonesia Yulian Tri Darmawan; Noer Azam Achsani; Bayu Bandono
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 3 (2026): JIMKES Edisi Mei 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i3.5159

Abstract

This study investigated the determinants of transfer pricing risk at the operating profit margin level among foreign direct investment companies. The research addresses whether multinational ownership structures and affiliated transaction types contribute differently to profitability deviations relative to comparable independent firms. Using panel data from 131 foreign-owned companies (318 firm-year observations) during 2020–2024, the study applies a random effects model with robust standard errors, complemented by FGLS and System GMM for robustness checks. The findings show that foreign ownership, intangible goods transactions, intercompany loan transactions, and leverage have positive and significant effects on transfer pricing risk, while business turnover has a negative effect. Tangible goods and service transactions, as well as the number of related entities, do not exhibit significant effects. The results indicate that transfer pricing risk is concentrated in transactions characterized by valuation discretion and financial structuring complexity. By employing operating profit margin-based comparability analysis as a measurable risk indicator, this study contributes empirical evidence to support risk-based tax supervision strategies and highlights high-risk transaction categories for more targeted transfer pricing audits.
Enhancing Health Service Efficiency through the Implementation of Electronic Medical Records: A Health Management Perspective Winphy Prasetyo; Sri Sundari
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 3 (2026): JIMKES Edisi Mei 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i3.5172

Abstract

Electronic Medical Records (EMRs) are digital records that enhance healthcare efficiency by reducing waiting times, improving coordination, minimizing errors, and accelerating diagnosis. This study aims to assess the efficiency of service times for hypertension patients through the adoption of EMRs. A quantitative observational design was employed, utilizing probability sampling (random) with the Slovin formula, yielding a sample size of 347 patients. Data was collected using an observation sheet during service encounters, and bivariate analysis was performed using the Paired Sample t-Test in SPSS version 30.0. Before the t-test, normality tests were conducted to ensure the data followed a normal distribution. If the data were found to be abnormal, the Wilcoxon Signed-Rank Test was applied as an alternative non-parametric test. The total service time for 347 patients using the EMR system was 271,438 seconds, while the manual system recorded a total of 666,798 seconds. On average, the service time per patient using EMRs was 782 seconds (13.02 minutes), compared to 2,248 seconds (37.46 minutes) for the manual system. The findings demonstrate that the EMR system significantly improves service time efficiency, highlighting its potential to enhance the effectiveness and timeliness of healthcare delivery.   Keywords: Digital Transformation, Electronic Medical Records (EMR), Health Services, Time Efficiency, Health Technology.
Anti-Stigma Promotion to Improve Tuberculosis Detection and Referrals: A 9P Marketing Mix Case Study Dian Ika Anggrai Ningrum; Mahendro Prasetyo Kusumo
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 3 (2026): JIMKES Edisi Mei 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i3.5173

Abstract

Tuberculosis (TB) referral hospitals frequently face a performance paradox in which treatment success rates improve while case detection and laboratory referrals decline. This study aims to analyze how the integration of the 9P marketing mix influences tuberculosis referral laboratory performance and to explain the imbalance between downstream clinical success and upstream service utilization. A qualitative case study design was employed, using in-depth interviews, observations, and document analysis involving physicians, nurses, laboratory personnel, and promotion officers. Data were analyzed thematically using the nine dimensions of the 9P framework. The findings reveal that strong product quality, competent people, and standardized process elements sustain high cure and treatment success rates. However, weak promotion and public relations strategies, fragmented referral communication, and persistent social stigma significantly constrain case detection and laboratory utilization. The results demonstrate that TB service performance is a systemic organizational outcome shaped by the integration of marketing, policy, and partnership mechanisms rather than clinical excellence alone. This study advances the 9P Marketing Mix as a strategic framework for strengthening infectious disease program performance through integrated anti-stigma communication and referral network optimization.
Memayu Hayuning Bawana’s Effect in Enhancing Human Resource Performance: The Effect of Employee Interaction and Value-Based Leadership Sri Aningsih; Heri Wijayanto; Riawan Riawan; Sri Hartono
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 3 (2026): JIMKES Edisi Mei 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i3.5174

Abstract

Human resource management in educational institutions requires a comprehensive approach that goes beyond administrative functions, incorporating values, social relationships, and organizational culture. This study aims to analyze the influence of employee interaction and value-based leadership on human resource performance, as well as examine the moderating role of the Javanese philosophical value memayu hayuning bawana. Using a quantitative method, the study involved a saturated sample of 113 educators and staff in Muhammadiyah schools in Pacitan. Data were analyzed using PLS-SEM through assessments of the outer model, inner model, significance tests, and predictive evaluation. The results indicate that employee interaction and value-based leadership significantly and positively affect human resource performance, with value-based leadership showing a stronger influence. The moderating effect of memayu hayuning bawana was found to be positive but relatively small. The result implies that integrating local cultural values strengthens leadership practices and enhances organizational effectiveness. In conclusion, the combination of interpersonal interaction, value-based leadership, and local wisdom contributes significantly to improving human resource performance in educational institutions.
Innovative Livelihood Restoration Program: Integrating Skills Development, Microfinance, and Local Market Opportunities Neneng Nurbaeti Amien; N. Neni Triana; Imran Karo Karo
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 3 (2026): JIMKES Edisi Mei 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i3.5178

Abstract

Livelihood restoration efforts in post-crisis contexts often rely on fragmented approaches, focusing separately on skills development, microfinance, or market access, which limits their effectiveness in achieving sustainable recovery. Despite their potential, there is still a lack of integrated models that examine how these components interact to strengthen long-term economic resilience among vulnerable populations. This study examines the integration of skills development, microfinance, and local market access as a comprehensive approach to livelihood restoration in post-crisis settings. Using a qualitative methodology, specifically a literature review, the study explores the role of these three components in fostering sustainable economic recovery. The data analysis indicates that when combined, these elements lead to a significant improvement in income generation, business growth, and employment outcomes. However, challenges such as market fragmentation, lack of coordination, digital adoption, and external socio-political factors are identified as barriers to success. The findings confirm that an integrated approach, which aligns skills development, microfinance, and market access, yields better results than individual interventions. The study emphasizes the need for context-specific, coordinated efforts to overcome barriers and ensure the long-term sustainability of livelihood restoration programs.
5C Credit Analysis, SLIK Utilization, and ICS Readiness Determine MSME Financing Access through Credit Decision Eva Septriani Sianipar; Mokhamad Anwar; Asep Mulyana
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 3 (2026): JIMKES Edisi Mei 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i3.5188

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are key drivers of economic development but often face financing constraints due to limited collateral, weak credit histories, and information asymmetry. This study examines how 5C credit analysis, Financial Information Service System (SLIK) utilization, and Innovative Credit Scoring (ICS) readiness influence MSME credit decision-making and financing access in Rural Banks in North Sumatra, Indonesia. The study further investigates whether credit decision-making mediates the relationship between these assessment mechanisms and financing access. A quantitative survey was conducted with 290 credit decision-makers, including directors, branch managers, and credit officers. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate direct, indirect, and total effects among the constructs. The findings indicate that 5C credit analysis significantly influences credit decision-making but does not directly impact MSME financing access, with its effect fully mediated through credit decisions. In contrast, SLIK utilization and ICS readiness significantly affect both credit decision-making and financing access, with credit decisions partially mediating these relationships. Credit decision-making serves as the primary mechanism translating institutional assessment into actual financing, highlighting the importance of integrating traditional and digital credit assessment tools to support prudent and inclusive MSME financing in rural banks.
Resource-Based View and Dynamic Capability with Contextual Factors for Organizational Survival Daniel Ong; Yohana F. Cahya Palupi
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 3 (2026): JIMKES Edisi Mei 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i3.5196

Abstract

This study is motivated by the increasing environmental turbulence and uncertainty that have contributed to the declining lifespan of firms and the growing need for organizational survival capabilities. The aim of this research is to integrate the Resource-Based View (RBV) and Dynamic Capabilities (DC) perspectives to provide a more comprehensive explanation of organizational survival. The study employs a qualitative design using an interpretive meta-synthesis approach of 80 selected scholarly sources, analyzed through thematic analysis and meta-ethnography techniques. The findings reveal that organizational survival is determined by the configuration of tangible and intangible resources, dynamic capabilities in sensing, seizing, and transforming, and the synergistic integration of RBV and DC through processes of resource orchestration, bundling, and reconfiguration. In addition, contextual factors such as industry dynamics, institutional environments, and culture significantly influence survival strategies. The study implies that managers need to balance resource exploitation with adaptive flexibility by strengthening resource orchestration, dynamic capabilities, and contextual sensitivity to sustain long-term competitive advantage. In conclusion, organizational survival is the outcome of the integrated interaction between RBV, DC, and external contextual factors that jointly shape sustained organizational competitiveness in turbulent and uncertain environments.
Investigating Business Opportunities of Griya Event Space in Bali to Strengthen the Household Economy Desak Made Febri Purnama Sari; Ida Ayu Iswari Pidada; Ida Ayu Oka Martini
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 3 (2026): JIMKES Edisi Mei 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i3.5199

Abstract

Hindu communities have shifted ceremonial practices from household settings to organized venues known as Griya in contemporary times. This study aims to examine the business opportunities of Griya Event Spaces as a potential solution to household economic challenges in Tampaksiring, Gianyar. This study employed a qualitative research design with a descriptive approach to gain an in-depth understanding of business opportunities. Data were collected through observation, interviews, and documentation, employing a qualitative descriptive approach. The findings reveal that griya event spaces demonstrate a strong customer-oriented approach, as reflected in the quality of services provided. Nevertheless, its marketing practices remain inadequate. The management primarily adopts a passive strategy, relying on customers to initiate contact and attend ceremonies without actively engaging in promotional activities or efforts to attract visitors. Consequently, the involvement of the local community, particularly those acting as pengayah or supporting business actors, has not been optimized. Furthermore, the study identifies limitations in the proportional recording of employees and the management of human resources. The absence of a formal customer service system further reflects the reliance on conventional practices, characterized by a passive approach and a lack of proactive promotional strategies.
The Effect of Digital Marketing Dimensions on Brand Awareness and Purchase Decisions through Brand Awareness in MSMEs Mohammad Aldrin Akbar
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 3 (2026): JIMKES Edisi Mei 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i3.5205

Abstract

This study aims to examine the influence of digital marketing dimensions, such as social media marketing, content marketing, email marketing, and online advertising, on purchase decisions, while also analyzing the mediating role of brand awareness in the context of the MSMEs digital economy. A quantitative approach using PLS-SEM with 5,000 bootstrap resamples was applied to analyze direct and indirect relationships among variables based on data from MSME consumers. The findings reveal that social media marketing has the strongest direct effect on purchase decisions and also significantly enhances brand awareness. Content marketing and online advertising significantly improve brand awareness but do not directly influence purchase decisions. Instead, their effects on purchasing behavior occur indirectly through brand awareness. Email marketing shows no significant impact on either brand awareness or purchase decisions. Furthermore, brand awareness significantly affects purchase decisions and mediates the effects of content marketing, online advertising, and social media marketing, but not email marketing. These results highlight the central role of brand awareness as a cognitive bridge between digital marketing strategies and consumer behavior. For MSMEs, engagement-driven and awareness-building strategies are more effective than direct promotional communication in driving purchasing decisions.
The Influence of Financial Literacy and Financial Attitude on Investment Behavior: The Mediating Effect of Self-Control in Generation Z Ahmad Cahyo Nugroho; Istiharini Istiharini
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 3 (2026): JIMKES Edisi Mei 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i3.5206

Abstract

The expansion of digital technology increases Generation Z’s involvement in financial markets, yet also elevates the risk of impulsive and speculative choices driven by behavioral biases. This study aims to evaluate the influence of financial literacy and financial attitude on investment behavior among Generation Z in Jakarta, while explicitly examining self-control as an intervening mechanism. Utilizing a quantitative approach with an explanatory research design, primary data were gathered through structured online questionnaires from 200 active investors selected via non-probability purposive sampling. Data processing was executed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) managed through SmartPLS. The empirical findings reveal that financial literacy and financial attitude exert direct, positive, and significant influences on self-control and investment behavior. Self-control serves as a vital psychological bridge that partially mediates both relationships, demonstrating that cognitive knowledge and positive mindsets are significantly optimized when channeled through personal self-discipline. These insights carry substantial practical implications for financial educators and policymakers, indicating that successful youth financial initiatives must look beyond mere conceptual knowledge by comprehensively redesigning educational frameworks to actively cultivate future-oriented mindsets and digital self-regulation techniques.

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