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Contact Name
Ani Mekaniwati
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jurnal.ibik@gmail.com
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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 1,619 Documents
Talent Management Practices and Employee Performance: A Bibliometric Approach Purnandika, Rona; Fazri, Daffa
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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Abstract

This research aims to be able to analyze talent management practices that can improve employee performance. This bibliometric analysis method is used to measure, analyze, and understand patterns in scientific literature and scientific publications related to talent management and employee performance. Through a search using the Publish or Perish tool, 82 articles were selected according to the research needs, starting from 2019 to 2023. The results of this study provide results that talent management can affect employee performance. Practices in talent management that can be applied to improve employee performance as well as important contributions to the understanding of the topic of talent management and employee performance base on existing scientific literature. This research pioneers the analysis of talent management practices aimed at improving employee performance, utilizing a bibliometric approach to uncover patterns in the scientific literature. By carefully selecting and evaluating 82 articles from 2019 to 2023 through the Publish or Perish tool, this research highlights the impactful relationship between talent management and employee performance. These findings not only underscore the applicability of talent management practices for performance improvement but also contribute significantly to the existing scientific literature, offering a new perspective on the complex relationship between talent management and employee performance.
The Effect of Workforce Diversity on Employee Job Satisfaction Nurwisesa, Nurwisesa; Andhika, Muhammad
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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Abstract

This research aims to determine the effect of workforce diversity on employee job satisfaction in South Tangerang, Banten. Conducted from September to October 2023, this research aims to test the proposed hypothesis through statistical analysis by using a quantitative approach. Data were collected using research instruments, and analysis was carried out to objectively assess the relationship between workforce diversity and job satisfaction. Non-probability sampling was conducted to ensure practical access to respondents. The sample size determined was 150 employees in South Tangerang. These findings reveal a positive and significant influence of workforce diversity on job satisfaction, challenging common assumptions regarding the acceptance of differences. Contrary to popular belief, research results show a high level of acceptance of workforce diversity, thereby contributing to increased job satisfaction among employees. This study offers a new perspective on the impact of workforce diversity on job satisfaction, and emphasizes its relevance in the specific context of South Tangerang.
Optimizing Best-Selling Menu Production using the Linear Programming Method: Case Study on Lines Coffee Anhar, Reisya; Haludin, Guntur; Nabila, Azra; Nareswari, Anindya; Febriana, Eka; Fadillah, Raysha; Mayadi, Muhammad; Ramadhani, Keysha
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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Abstract

This research aims to optimize the production of Lines Coffee to maximize profit through the application of the simplex method. Lines Coffee, a company in the food and beverage industry, features bestselling menu items such as Kopi susu gula aren, Americano, Latte, and Cappuccino. By employing the simplex method, this study seeks an optimal solution that satisfies production constraints and enhances the objective function, which is profit. The research findings indicate that the optimal solution involves producing 15 units of Americano while not producing Latte and Cappuccino. This solution yields a profit of IDR 28,000,000. Although the optimal solution suggests a focus on Americano production, Lines Coffee faces limitations in meeting market demand for Latte and Cappuccino. In conclusion, Lines Coffee may consider strategies to increase the production of Latte and Cappuccino to meet market demand. Additionally, efforts to reduce production costs could be key to further optimizing profits. This research contributes to understanding production strategies in the food and beverage industry, particularly in coffee shops.
Evaluation of Business Combination Accounting: Pre and Post PSAK 22 Implementation in PT. Indosat Tbk Ananda, Emmaculata; Ramadhianti, Najla; Sinulingga, Jentiya
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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Abstract

The primary objective of this research is to scrutinize the application of business combination accounting before and after the implementation of PSAK 22 in Indonesia. Employing quantitative descriptive methods and purposive sampling techniques, the study draws on secondary data, specifically the financial statements of PT. Indosat Tbk on the Indonesia Stock Exchange spanning from 2009 to 2012. Before the adoption of PSAK 22, PT. Indosat Tbk employed the purchase method in business combination transactions, recognizing and amortizing goodwill in accordance with relevant standards. Post-PSAK 22 implementation, the company switched to the acquisition method for recording business combination transactions. Financial performance is assessed through profitability ratio analysis. The findings indicate that after the application of PSAK 22, PT. Indosat Tbk's financial performance did not exhibit improvement compared to the pre-PSAK 22 period. The implication of these results suggests that the transition to PSAK 22 might not have yielded the anticipated positive impact on the company's financial standing. This insight can be valuable for companies navigating similar accounting transitions, emphasizing the need for careful consideration and evaluation of the implications of accounting standard changes on overall financial performance.
Analysis of the Effectiveness of Implementing Accounting Information Systems at PT. Diamond Hevea Industry Pratiwi, Alfika; Aisyah, Siti
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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Abstract

This research aims to analyze the effectiveness of implementing accounting information systems at PT. Diamond Hevea Industry. The research uses qualitative research methods, where this research aims to obtain data that contains. In this research, data collection techniques used observation, interviews and documentation. In this research, the analysis technique used is map analysis, coding map and matrix framework. Based on the results of the analysis of the problem formulation, namely how effective the implementation of the accounting information system at PT. Intan Hevea Industry, then also what obstacles occur in implementing the effectiveness of the accounting information system and finally what efforts are made in implementing the accounting implementation system at PT. Diamond Hevea Industry.
Evaluating the Accounting Treatment of Value-Added Tax (VAT) at PT. Aneka Ragam Eng Abdullah, Mhd; Masyitah, Emi
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i3.2186

Abstract

Tax compliance is the fulfillment of tax obligations carried out by taxpayers to fulfill their responsibilities to achieve state development goals. PT. Aneka Ragam Eng is a manufacturing company operating in the field of Engineering, Construction & Manufacturing which is located at Jl. Palembang No. 35, Ex. Downstream Clever. The purpose of this research is to find out the causes of problems in evaluating the accounting treatment of Value Added Tax (VAT), to find out the obstacles faced, and the efforts made by PT. Aneka Ragam Eng on the evaluation of the accounting treatment of VAT. This research approach uses a descriptive approach and uses qualitative methods. Data management resulting from this research uses the Nvivo application. The accounting treatment for VAT in the company is in accordance with the Tax Harmonization Law No. 7 of 2021. After carrying out calculations, it is known that in the 2022 period the company experienced an underpayment of SPT because the output VAT was greater than the input VAT, this was caused by customer delays in paying bills. Apart from that, purchasing small amounts of materials or raw materials is also an obstacle faced by companies. The efforts made by the company to minimize the problems that occur are by ensuring customers pay their bills and following up on customer bills.
Inhibiting and Supporting Factors for the Production and Income Dynamics of Candied Cashew Entrepreneurs in Pulau Makian Mansur, Musair; Syahrain, Ruliyanto; Kalengkongan, Yuliana
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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Abstract

This research aims to identify inhibiting and supporting factors in the development of the walnut snack industry and determine strategies for its advancement on Makian Island. The research method employed is qualitative, utilizing the postpositivism paradigm, a philosophical approach that emphasizes empirical phenomena. The primary data for this research were obtained from 8 informants, and data collection techniques included observation, in-depth interviews, and documentation. The results reveal a significant dependence of Suma Village residents on Walnut Snacks for their livelihoods, with a considerable impact on their economic welfare. The presence of the Walnut Snacks business contributes significantly to improving the prosperity of the Suma Village Community. In addition to the cultural values inherent in the local community, social values are also deeply ingrained in every individual within the Suma Village Community.
Fraudulent Practices and the Implications for Corporate Accountability: A Qualitative Analysis at PT Tiga Pilar Sejahtera Food Tbk Tyasningwuri, Elisabeth; Khoirunnisa, Isni; Salsabila, Nasywa; Fatin, Nadilla; Damayanti, Desi; Manurung, Herlina
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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Abstract

This article was created by reviewing the case of fraudulent actions made by PT Tiga Pilar Sejahtera Food Tbk. The purpose of this article is to identify the problems of fraud in the preparation of financial statements at PT Tiga Pilar Sejahtera Food Tbk. The author uses the literature study method which involves reviewing and critically evaluating literature sources to understand and describe the latest research developments related to the topic taken. The result of this article is that the company was found to have manipulated the financial statements based on an investigation by Ernst & Young Indonesia (EY) in 2018 due to a significant decline in stock prices. The conclusion of this article is that PT Tiga Pilar Sejahtera Food Tbk is subject to imprisonment for 3 years, which is reduced by the defendant's detention period.
An Overview of People, Process, and Physical Evidence at BPK Penabur High School Bogor Charisa, Lisa; Fadillah, Adil
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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Abstract

Business development in Indonesia today has experienced significant progress and improvement compared to before. The Indonesian economy has moved towards the service sector. Based on data from the Institute for Development of Finance and Economics, Indonesia has moved toward the service industry. The service industry is an activity that service providers offer to consumers as a service that cannot be seen, felt, heard, or touched, but can be felt by consumers. The education business is one of the most sustainable businesses because of the need for parents to provide good education and the needs of children is increasing from time to time along with the advancement of a country's economy. BPK Penabur Bogor is a Christian Education Community named Badan Pendidikan Kristen (BPK) PENABUR Foundation. This educational foundation was established on 19 July 1950 in Bandung and is under the auspices of the Indonesian Christian Church Synod of West Java Region. Until now, BPK PENABUR has established 164 schools spread across 15 cities in 4 provinces (namely) West Java, DKI Jakarta, Banten 4 and Lampung. Based on the chart above, BPK Penabur High School has 30 schools spread across many cities and provinces. Jakarta has the most high schools, which is 8 schools. BPK Penabur High School Bogor uses People, Process, and Physical Evidence in its marketing. For example, it implements a recruiting system, provides training, rewards, and opportunities for employee communication. BPK Penabur High School Bogor has the biggest advantage in terms of physical evidence that is supportive structures and infrastructure that is used for marketing.
Robotic Process Automation in Auditing: A Systematic Review Wulandari, Wulandari; Nurfagfira, Uslifa; Desfana, Amanda; Manurung, Herlina
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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Abstract

In the current era of digital transformation, Society 5.0 has significantly impacted various sectors, including accounting. Robotic Process Automation (RPA), an innovation arising from this transformation, enables the automation of business processes using software to execute repetitive tasks quickly and accurately. Public accountants, crucial players in ensuring compliance and financial report credibility, are not exempt from the influence of this transformation. The implementation of RPA in public accountant practices raises significant questions about the extent to which this technology can replace human roles in the audit process. While RPA can automate various routine audit tasks, including internal control testing, transaction processing, and financial data analysis, it challenges the traditional role of accountants in interpreting and making decisions based on broader business contexts. Despite the immense potential of RPA in enhancing audit efficiency and accuracy, several challenges need addressing, such as technology integration with existing systems, data security, and cultural changes among accounting professionals. The alignment of audit regulatory needs with RPA capabilities is also a crucial aspect to consider. This research refers to recent literature and case studies related to RPA implementation in public accounting, audit, and risk management contexts. The importance of this research lies in its contribution to understanding the impact of digital transformation, particularly RPA, on the public accountant profession.

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