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Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI)
Published by Universitas Muhammadiyah Sukabumi
ISSN : -     EISSN : 27461475     DOI : https://doi.org/10.37150/jimat
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) adalah jurnal ilmiah tentang Ilmu Manajemen secara umum yang dikelola dan diterbitkan oleh Fakultas Ekonomi Universitas Muhammadiyah dengan E-ISSN : 2746-1475, terbit 6 bulan sekali pada bulan Maret dan September. Redaksi membuka peluang untuk mempublikasikan artikel ilmiah baik berupa hasil penelitian empiris juga artikel konseptual. Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) menerbitkan berbagai macam jurnal yang berkaitan erat dengan disiplin ilmu manajemen, diantaranya manajemen keuangan, manajemen sumber daya manusia (MSDM), manajemen pemasaran, manajemen rantai pasok, kewirausahaan, bisnis digital dan bisnis syariah. JIMAT UMMI berharap mampu menjadi sumber rujukan keilmuan terkait ilmu manajemen baik skala lokal, nasional bahkan internasional. JIMAT UMMI diterbitkan oleh Fakultas Ekonomi Universitas Muhammadiyah Sukabumi, dengan pengurus redaksi dikelola oleh Program Studi Manajemen Retail.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 168 Documents
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Audit Manajemen Dalam Menilai Efektivitas Atas Fungsi Sumber Daya Manusia Pada DP2KBP3A Kota Sukabumi Lediyanti, Dila; Nugroho, Gatot Wahyu; Sudarma, Ade
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 6 No. 2 (2025): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v6i2.3856

Abstract

This study aims to evaluate the effectiveness of human resource functions through management audits at the Population Control, Family Planning, and Women's Empowerment and Child Protection Agency (DP2KBP3A) of Sukabumi City. The research method used is a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation. The research findings indicate that the audit process was conducted systematically by the Human Resources Development and Management Agency (BKPSDM). The implementation of human resource management functions has been carried out in accordance with regulations; however, issues such as inappropriate staff placement and work discipline were still identified. Follow-up actions include training for new employees and improving the supervision system; however, further refinement of policies and technology is still required. Overall, management audits play a crucial role in enhancing the effectiveness of human resource management within the DP2KBP3A of Sukabumi City.
Analisis Absorptive Capacity Terhadap Sustainable Business Rahadian, Rahadian; Siwiyanti, Leonita
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 6 No. 2 (2025): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v6i2.3874

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are an important economic sector in Indonesia that contributes significantly to GDP and job creation, but face challenges in implementing sustainable business practices, especially related to limited access to technology, leadership style, and digital marketing. This study aims to analyze the effect of entrepreneurial leadership and digital marketing on sustainable business, with absorptive capacity as a mediating variable. Using a quantitative approach, this study tested the hypothesis on 133 traditional food MSMEs in Sukabumi City selected through purposive sampling, with data analysis using Structural Equation Modeling (SEM) via SPSS AMOS. The results showed that entrepreneurial leadership and digital marketing positively and significantly influenced absorptive capacity. In addition, entrepreneurial leadership also had a positive and significant effect on sustainable business. Although digital marketing did not have a significant direct effect on sustainable business, absorptive capacity was shown to have a positive and significant effect on sustainable business. These findings indicate that entrepreneurial leadership and digital marketing increase the adaptability of MSMEs by increasing the capacity to absorb external information, which in turn supports adaptive strategies and business sustainability. Overall, entrepreneurial leadership and absorptive capacity are the main drivers of MSME business sustainability, emphasizing the importance of mastering digital technology and entrepreneurial leadership strategies to achieve sustainability.
Pengaruh Manajemen Modal Kerja dan Rasio Aktivitas Terhadap Profitabilitas Perusahaan Manufaktur Sektor Consumer Non-Cyclicals Yang Terdaftar di BEI pada Tahun 2022-2024 Aulia, Dita; Tanjung, Hendra; Nurmilah, Risma
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 6 No. 2 (2025): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v6i2.3877

Abstract

This study focuses on examining the effect of working capital management and activity ratios on the profitability of consumer non-cyclical manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. Working capital management is measured by the Cash Conversion Cycle (CCC), activity ratio is measured by Total Asset Turnover (TATO), and profitability ratio is measured by Return On Asset (ROA). Quantitative research method using annual financial reports as secondary data sources. The sample size used was 53 companies in the non-cyclical consumer sector, using random sampling techniques. This study uses SPSS to measure and evaluate the correlation between the research variables. The findings of this study indicate that there is no partial influence between working capital management and activity ratio on profitability ratio. Simultaneously, there is no influence between working capital management and activity ratio on profitability ratio.
Pengaruh Digitalisasi Layanan dan Promosi Agen Brilink Terhadap Inklusi Keuangan Melalui Perubahan Pola Transaksi Masyarakat Sebagai Variabel Intervening di Agen Brilink Desa Cijalingan Nurazizah, Rida; Tanjung, Hendra; Nurmilah, Risma
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 6 No. 2 (2025): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v6i2.3878

Abstract

Financial inclusion is a key pillar in achieving sustainable economic development, particularly in rural areas that still face limited access to formal financial services. In this context, the digitalization of services and promotional activities carried out by BRILink agents serve as strategic efforts to improve community financial inclusion. This study aims to examine the effect of service digitalization and BRILink agent promotion on financial inclusion, both directly and indirectly through the mediating variable of changes in community transaction patterns. The research method employs a quantitative approach with an associative design. Primary data were collected through questionnaires distributed to 100 respondents who are users of BRILink services in Cijalingan Village, Sukabumi Regency. Data analysis was conducted using the Structural Equation Modeling (SEM) method with SmartPLS version 4.0 software. The results indicate that both service digitalization and BRILink agent promotion have a positive and significant effect on changes in community transaction patterns. Furthermore, digitalization, promotion, and changes in transaction patterns significantly influence financial inclusion. These findings suggest that greater utilization of digital technology and effective promotional strategies by BRILink agents encourage a shift in transaction behavior, ultimately leading to improved financial inclusion. The change in transaction patterns also partially mediates the relationship between digitalization, promotion, and financial inclusion, with the overall model explaining 63.8% of the variance in financial inclusion.
Pengaruh Profitabilitas dan Likuiditas Terhadap Financial Distress dengan Struktur Modal sebagai Pemoderasi Afsari Nuhun, Ilham Muhammad; Eky Pambudi, Januar
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 6 No. 2 (2025): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v6i2.3887

Abstract

This research intends to investigate the relationship between profitability and liquidity on financial distress, with capital structure serving as a moderating factor in firms listed on the Indonesia Stock Exchange within the basic and chemical sectors. The sample comprised 18 companies from the food and beverage industry, chosen according to the criteria of annual reports released between 2019 and 2023. The method utilized for sampling is purposive sampling. The analysis of the data was conducted through panel data moderation regression utilizing Eviews12. The findings of this research show that profitability and liquidity positively influence financial distress. The capital structure cannot serve as a moderating variable affecting the relationship between profitability and financial distress. In contrast, the capital structure can diminish the impact of liquidity on financial hardship.
Peran Literasi Keuangan, Inklusi Keuangan dan Tingkat Pendidikan Terhadap Keberlangsungan Usaha UMKM Wildan Yusuf, Muhammad; Hidayat, Imam
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 6 No. 2 (2025): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v6i2.3902

Abstract

This study aims to analyze the influence of financial literacy, financial inclusion and education level on business sustainability in MSME actors in Tangerang Regency. The method used is a quantitative approach with multiple regression analysis techniques with SPSS version 25. The research sample consisted of 94 respondents selected using the Accidental Random Sampling technique which was distributed online. The results of the study showed that the independent variables, namely financial literacy, financial inclusion and education level, all three have a significant influence on business sustainability. These results indicate that financial inclusion and literacy of business owners contribute positively to business performance. Knowledge of both increases business sustainability, while decreased understanding can reduce performance. The success of MSMEs depends not only on formal education, but also on financial understanding.
Optimalisasi Manajemen Sistem Informasi melalui Big Data Analytics untuk Keberhasilan Transformasi Digital Asri Agustin, Iska
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 6 No. 1 (2025): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v6i1.3914

Abstract

This study aims to analyze the influence of Big Data Analytics (BDA) and Management Information Systems (MIS) on Digital Transformation (DT) and Organizational Readiness (OR) in facing the digital era. Employing a quantitative approach using Partial Least Squares - Structural Equation Modeling (PLS-SEM), data were collected from 30 organizations in Sukabumi City and Regency that have implemented or are in the process of implementing digital transformation. The results show that MIS has a significant and positive effect on both DT and OR, directly and indirectly through the mediation of digital transformation. In contrast, BDA does not exhibit a significant impact on either DT or OR, indicating that BDA implementation has yet to be strategically integrated within the organizations. Digital transformation is proven to be a significant mediator between MIS and OR but not between BDA and OR. The managerial implications highlight the importance of strengthening information systems, digital culture, and human resource capabilities in preparing organizations to face technological disruption. Theoretically, this study contributes to the development of a technology-based organizational readiness model and provides a foundation for more effective digital transformation strategies. Future research is recommended to expand the sectoral scope and include additional mediating or moderating variables for a more comprehensive understanding.
Keterlibatan Fesyen dan Nilai Belanja Hedonis sebagai Prediktor Pembelian Impulsif Studi Empiris di Jawa Barat Permadi, Indra
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 6 No. 1 (2025): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v6i1.3948

Abstract

This study analyzes the influence of fashion involvement and hedonic shopping value on impulse buying among fashion consumers in West Java. Using a quantitative approach with causal explanatory design, data were collected through online questionnaires and analyzed using multiple linear regression. The research findings indicate that both fashion involvement and hedonic shopping value have positive and significant effects on impulse buying individually. Simultaneously, both independent variables demonstrate a strong positive and significant influence on impulse buying. The findings suggest that deep interest in fashion combined with shopping experiences that provide emotional satisfaction are the primary drivers of impulsive purchasing behavior. Managerial implications highlight the need for marketing strategies that focus on strengthening consumer involvement and optimizing hedonic shopping experiences.
Analisis Perhitungan Pajak Penghasilan Pasal 21 Dalam Transparansi dan Kepatuhan Perpajakan: (Studi Kasus Pada Sistem Penggajian Dinas Pendidikan dan Kebudayaan Kota Sukabumi) Nurodin, Idang; Suherman, Acep; Barokah, Nur
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 5 No. 2 (2024): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v5.i2.4001

Abstract

This study aims to analyze the calculation of Income Tax (PPh) Article 21 at the Sukabumi City Education and Culture Office in the context of tax transparency and compliance, especially after the implementation of the Average Effective Rate (TER) policy in accordance with Government Regulation Number 58 of 2023. This study uses a descriptive qualitative approach with case study methods through interviews, observations, and documentation. The results of the study show that administratively, the implementation of TER is quite effective in simplifying tax calculations through a structured digital system. However, technically there are still challenges, such as fluctuations in Performance Allowances (Tukin) and the complexity of data from various work units that require strict verification. The level of transparency is not optimal because the tax information system is still manual, information disclosure is limited, and there is a lack of education and the unavailability of formal payslips. Meanwhile, institutional compliance has been running according to the provisions, but individual employee compliance is still low due to low tax literacy and delays in reporting tax returns. Therefore, the development of an integrated and educational tax information system, regular distribution of withholding evidence, and continuous socialization programs are needed to improve transparency and overall tax compliance.
Analisis Interpersonal Justice dan Store Atmosphere yang Dimediasi oleh Prior Experience terhadap Revisit Intention: (Studi Kasus Café se Kecamatan Cibadak) Santika, Fidea; Siwiyanti, Leonita; Sudarma, Ade
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 6 No. 2 (2025): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v6i2.3915

Abstract

This study aims to analyze the influence of interpersonal justice and store atmosphere on repeat visit intentions, based on customers' previous experiences at cafes in the Cibadak District. The research method employs a quantitative approach, collecting data through questionnaires distributed to café customers, to obtain perception data on fairness, atmosphere, experience, and intention to repeat visits. Data analysis was conducted using statistical techniques to examine the causal relationship between variables and assess the mediating role of customer experience. The results indicate that interpersonal fairness has a positive and significant impact on the customer experience, directly increasing repeat visitor intent. In addition, the store atmosphere also makes a positive contribution indirectly by strengthening the customer experience, but the direct influence of the store atmosphere on visitor intent is not significant. Previous experience has proven to be an important mediator in strengthening the relationship between interpersonal justice and the store atmosphere against repeat visit intentions. The practical implications of these findings highlight the importance of café managers to prioritize the quality of interpersonal interactions and create a comfortable and engaging store atmosphere to maintain customer loyalty. This research contributes theoretically by enriching the service marketing literature, especially in the context of local consumer behavior in the café industry. These findings provide new insights for the development of a holistic, integrated customer experience-based marketing strategy in the face of increasingly fierce business competition.

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