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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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Dampak Pungutan Desa terhadap Aset dan Perekonomian Masyarakat Setiadi, Sandi; Maulana, Rizky; Hidayat, Sarip
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.v6i2.3732

Abstract

This study aims to analyze the impact of village levies on village asset management and the community economy in Gunung Batu Village, Cilograng District, Lebak Regency. Using a causal quantitative approach with Structural Equation Modeling (SEM) processed using SmartPLS. This study involved 94 respondents consisting of local communities and MSME actors, selected through purposive sampling and calculated using the Slovin formula. Data were collected through questionnaires. The results of the study indicate that village levies have a positive and significant effect on village assets, as well as a positive and significant effect on the community economy. Village assets also have a positive and significant effect on the community economy. In addition, village levies have been shown to have a significant effect on the community economy when mediated by village assets. Overall findings underline the important role of village levies in increasing village assets and indirectly driving the local economy through the utilization of these assets.
Edukasi Pencegahan Merokok Siswa Smp Negeri 31 Medan Melalui Penyuluhan Etika Akademik Ika Putri, Alifyah; Nazwa Panjaitan, Aulia; Wahyuni Manurung, Bela; Hudzaifah Pohan, M. Harits; Nurhayati; Rahmatika Basitu, Tasya
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.v6i2.3777

Abstract

Smoking among adolescents, especially junior high school students, is an issue of concern because it risks negative health effects in the long run, as well as hampering their academic and social development. One of the prevention strategies that can be used is through educational activities that are accompanied by the cultivation of academic ethical values. This study aims to provide education about the dangers of smoking through counseling based on academic ethics in order to increase junior high school students' awareness and attitudes towards smoking behavior. This activity was carried out using a qualitative method with a descriptive approach, which aims to explore and deeply understand the behavior and attitudes of SMP Negeri 31 Medan students towards smoking. This method was chosen to provide a rich and contextual understanding of the factors that influence smoking behavior and the effectiveness of prevention education through academic ethics counseling. The results of the counseling showed an increase in students' understanding of the dangers of smoking as well as a more critical attitude towards invitations to smoke from the surrounding environment. Students also showed greater interest in healthy behaviors and ethical values in the school environment. Academic ethics-based education is proven to be effective as a medium of counseling in preventing smoking behavior among junior high school students, because it not only touches the health aspect, but also the ethical values.
Analisis Pengaruh Net Profit Margin (NPM) dan Earning Per Share (EPS) Terhadap Return Saham pada PT. Akasha Wira Internasional  Tbk Faradila, Putri Aulia; Puji Muniarty; Juwani
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.v6i2.3802

Abstract

From 2014 to 2023, this research will track PT. Akasha Wira Internasional Tbk stock returns by examining the relationship between Net Profit Margin (NPM) and Earnings Per Share (EPS).  An important metric for investors to consider when assessing the financial health and future profitability of a firm is its stock return.  The operational efficiency and firm profitability are reflected in NPM and EPS, which are chosen as independent variables.  Using multiple linear regression analysis, this study employs a quantitative associative method.  The Indonesia Stock Exchange (IDX) listed company's yearly financial statements were used as secondary data.  Partially, the data demonstrate that NPM is not significantly related to stock return, while EPS is.  Stock return is significantly affected by both NPM and EPS at the same time.  With a coefficient of determination (R²) of 65.7%, NPM and EPS account for 65.7% of the variance in stock return, while other variables account for the remaining 34.3%.  According to the findings, EPS is an important metric for investors to use when deciding whether or not to put money into a company, and businesses should aim to increase their profits per share in order to entice more investors.
Systematic Literature Review: Implementasi Pendidikan Karakter Melalui Cerita Untuk Meningkatkan Kejujuran Siswa Zahra Harahap, Atika; Sofia, Azyka; Br Sitorus, Dini Sastra; Nazwa, Khairin; Aini Lubis, Nazwa Septi; Khoiriyah, Nurul; Nurhayati, Nurhayati
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.v6i2.3804

Abstract

This study aims to examine the implementation of character education through stories in improving students' honesty. The method used is a systematic literature review of various relevant literature with a main focus on the application of honesty values ​​through story media, school programs, and other character learning approaches. The results of the study indicate that stories are an effective medium in conveying moral values, including honesty, because they are narrative, contextual, and easily accepted by children. The implementation of character education through stories can be done through various methods such as honesty canteens, cultural value-based learning, the Value Clarification Technique (VCT) method, and habituation through folklore or picture books. Supporting factors such as the role of teachers, family involvement, and the school environment greatly influence the success of forming students' honest character. However, challenges are also found in the consistency of implementation and the influence of the social environment. Therefore, synergy between stakeholders is needed in optimizing character education from an early age through a creative and enjoyable approach.
Pengaruh Self-Qongruity Terhadap Word of Mouth Intention Jasa Pendidikan yang Dipilih Pamula, Mahardhika
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.v6i1.3806

Abstract

In an era of increasingly fierce competition between higher education institutions, the image of the institution and the perception of students play an important role in shaping loyalty as well as non-formal promotional actions such as word of mouth (WOM). One of the psychological factors that affect this behavior is self-congruity, which is the extent to which the institution's image matches the student's self-image. When students feel that there is a compatibility between their personal values and the characteristics of the institution, there will be an emotional attachment that encourages them to recommend the institution to others, either directly or through social media. This study aims to analyze the influence of self-congruity on word of mouth intention in students of the Elementary School Teacher Education Study Program (PGSD) STKIP Modern Ngawi. Self-congruity refers to the degree of compatibility between the student's self-image and the institution's image, while word of mouth intention reflects the student's intention to recommend the institution to others. The research method used is quantitative with the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach. The research sample amounted to 100 students in semesters 6 and 8 who were selected through purposive sampling techniques. The results of the analysis showed that self-congruity had a positive and significant effect on word of mouth intention, with a path coefficient value of 0.239 and a p value of 0.024. The R-square value of 0.057 indicates that the influence of self-congruity on word of mouth intention is significant but is still influenced by other factors outside the study variables. These findings show that the compatibility between students' self-perception and campus image contributes to shaping the intention to disseminate positive information about higher education institutions. Therefore, the institution is advised to build a campus image that reflects students' personal values to strengthen their loyalty and involvement.
Pengaruh Total Asset Turnover dan Net Profit Margin Terhadap Perubahan Laba Bersih pada PT. Indo Kordsa, Tbk Tusholinah, Rizka; Puji Muniarty; Hanifah Muthiah
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.v6i2.3808

Abstract

The IDX-listed manufacturing business PT. Indo Kordsa, Tbk was the site of this research.  Finding out how PT. Indo Kordsa Tbk's Net Profit Margin and Total Asset Turnover affected Net Profit Changes was the driving force behind this research.  This research employs an associative data format that encompasses all financial reports of PT. Indo Kordsa Tbk. The company has been listed on the IDX for 33 years, from 1990 to 2023.  The data utilized for this analysis comes from PT. Indo Kordsa, Tbk's financial reports covering the years 2014–2023.  Purposive sampling was utilized to determine the sample in this investigation.  This research employs the following data analysis technique: (1).  Among the standard assumption tests are those for autocorrelation, heteroscedasticity, multicollinearity, and normalcy (2).  T- and F-tests for hypothesis testing, multiple linear regression, correlation coefficients, and determination.  According to the study's findings, Total Asset Turnover (TATO) and Net Profit Margin (NPM) both have a substantial impact on Changes in Net Profit at the same time, but neither of these variables has a partial effect on Changes in Net Profit.
Pengaruh Modal Kerja Dan Likuiditas Terhadap Kinerja Keuangan pada  PT. Pertamina (Persero), Tbk Nur Afni; Puji Muniarty; Aliah Pratiwi
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.v6i2.3809

Abstract

This study aims to determine the “effect of working capital and liquidity on the financial performance of PT. Pertamina (Persero), Tbk from 2014 to 2023. Financial performance metrics include return on equity (ROE), current ratio (CR), and Working Capital Turnover (WCTO). CR measures liquidity, while WCTO measures working capital. To apply this quantitative technique, multiple linear regression analysis is used. The results showed that WCTO and CR had no significant effect on” ROE, either alone or in combination. A very small coefficient of determination (only 1% for working capital and liquidity) indicates that such factors do not significantly affect the financial success of the business. At PT. Pertamina (Persero), Tbk, the results showed that variables other than these two have a greater impact on ROE. This study suggests that companies should improve the efficiency of working capital management and optimal use of current assets in order to increase profitability.
Pengaruh Total Asset Turn Over dan Sales Growth Terhadap Return on Asset pada PT Fks Food Sejahtera Tbk Windari, Kurnia Wardani; Puji Muniarty; Alwi
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.v6i2.3810

Abstract

The purpose of this research is to examine how increasing sales and total asset turnover (TATO) affect PT FKS Food Sejahtera Tbk's return on assets (ROA). Associative research of this kind is quantitatively approached in this work. The financial statements of the corporation for the years 2014–2023, which are considered secondary data, are used. A combination of the t-test, F-test, and multiple linear regression with classical assumption testing is used for the study. According to the findings, ROA was unaffected by changes in Total Asset Turnover (TATO) or sales growth. Concurrently, ROA is unaffected by any of the two factors. According to these findings, the company's overall profitability performance over the research period cannot be explained by effective use of assets or increase in sales. To provide a fuller picture of the elements influencing ROA, future studies should take into account other financial and non-financial aspects.
Pengaruh Kebijakan Hutang Terhadap Efisiensi Kinerja Keuangan pada PT. Indofood CBP Sukses Makmur Tbk Mulya, Mulyati Ramadhoani; Munandar, Aris; Muthiah, Hanifah
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.v6i2.3837

Abstract

This study aims to analyze the effect of debt policy on financial performance efficiency at PT Indofood CBP Sukses Makmur Tbk during the period 2014–2023. Debt policy is measured by the Debt to Equity Ratio (DER), while financial performance efficiency is measured using Return On Investment (ROI). This study uses a quantitative method with an associative approach. The data used are secondary data obtained from the company's annual financial statements. The analysis techniques used include descriptive analysis, classical assumption tests (normality and autocorrelation tests), simple linear regression analysis, coefficient of determination, and hypothesis testing (t-test). The results of the study indicate that debt policy has a negative effect on financial performance efficiency, but the effect is not statistically significant (significance value 0.081> 0.05 and t count -1.999 <t table 2.306). Thus, the hypothesis stating a significant effect is rejected. This study concludes that increasing DER does not significantly affect the company's ROI, so PT Indofood CBP Sukses Makmur Tbk is advised to maintain an optimal capital structure to avoid financial risks in the future.
Pengaruh Transaksi Non-Tunai Kontrol Keuangan dan Literasi Keuangan Terhadap Perilaku Konsumtif Kalangan Gen Z Kota Sukabumi Nurlitawati, Nurul; Sophan Himawan, Irfan; Indrawan, Andri
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.v6i2.3850

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.

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