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Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN)
Published by Cattleya Darmaya Fortuna
ISSN : 27238121     EISSN : 2723813X     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Focus and Scope Journal Accounting, Management And Economics(JASMIEN) on Cattleya Darmaya Fortuna is accepts related writings: Akuntansi Manajemen Ilmu Ekonomi Journal Accounting, Management And Economics (JASMIEN) also accepts all writings in various disciplines in accordance with the above rules
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 523 Documents
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The Pengaruh E-WOM dan Kualitas Produk dalam Membentuk Citra Merek dan Keputusan Pembelian: Implikasi Bagi Daya Saing Produk Vantela di Ekonomi Digital Annissa Azzahra; Rizky Ananda; Markahasa Timbul; Lukieto Cahyadi
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 01 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i01.2397

Abstract

Penelitialn ini bertuljulaln ulntulk mengalnallisis pengalrulh Electronic Word of Moulth (E-WOM) daln kulallitals produlk terhaldalp citral merek sertal kepultulsaln pembelialn produlk Valntelal paldal plaltform Shopee. Selalin itul, penelitialn ini julgal mengulji peraln citral merek sebalgali valrialbel medialsi dallalm hulbulngaln alntalral E-WOM daln kulallitals produlk terhaldalp kepultulsaln pembelialn. Penelitialn menggulnalkaln pendekaltaln kulalntitaltif dengaln metode explalnaltory resealrch. Daltal diperoleh melalluli penyebalraln kulesioner kepaldal 96 responden yalng pernalh membeli sepaltul Valntelal di Shopee daln dialnallisis menggulnalkaln Strulctulrall Equlaltion Modeling–Palrtiall Lealst Squlalres (SEM-PLS) dengaln balntulaln softwalre SmalrtPLS. Halsil penelitialn menulnjulkkaln balhwal E-WOM daln kulallitals produlk berpengalrulh positif daln signifikaln terhaldalp citral merek sertal kepultulsaln pembelialn. Citral merek julgal terbulkti berpengalrulh positif daln signifikaln terhaldalp kepultulsaln pembelialn. Halsil penguljialn medialsi menulnjulkkaln balhwal citral merek tidalk malmpul memedialsi pengalrulh E-WOM terhaldalp kepultulsaln pembelialn, nalmuln malmpul memedialsi pengalrulh kulallitals produlk terhaldalp kepultulsaln pembelialn. Temulaln penelitialn menulnjulkkaln balhwal kulallitals produlk menjaldi falktor yalng palling dominaln dallalm membentulk citral merek daln meningkaltkaln kepultulsaln pembelialn konsulmen. Penelitialn ini memberikaln implikalsi balhwal peningkaltaln kulallitals produlk sertal pengelolalaln komulnikalsi digitall yalng efektif melalluli E-WOM dalpalt menjaldi straltegi penting dallalm memperkulalt dalyal saling produlk lokall di eral ekonomi digitall.
Pengaruh Kualitas, Citra Merek, dan Promosi terhadap Minat Beli Produk Lipstik Hanasui di TikTok Shop Arzeta Amelia Nursyahbani Lubis; Elisa Nirwana; Yenni Arfah; Willy Cahyadi
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 01 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i01.2405

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas produk, citra merek, dan promosi terhadap minat beli lipstik Hanasui di kalangan Gen Z pengguna TikTok Shop di Kota Tebing Tinggi. Dengan menggunakan pendekatan kuantitatif dan teknik accidental sampling, sebanyak 96 responden perempuan yang pernah berinteraksi dengan produk Hanasui di platform tersebut dilibatkan sebagai sampel. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan bantuan software SmartPLS.Hasil penelitian ini menemukan bahwa hanya promosi yang secara parsial berpengaruh positif dan signifikan terhadap minat beli konsumen. Kualitas produk dan citra merek ternyata tidak signifikan. Tapi kalau ketiganya digabungkan, pengaruhnya jadi kuat dan signifikan, dengan R Square mencapai 0,743. Penelitian ini menyimpulkan bahwa strategi promosi digital yang kreatif dan interaktif menjadi faktor paling dominan dalam mendorong minat beli Gen Z di TikTok Shop, meskipun kualitas dan citra merek tetap menjadi fondasi penting.
Pengaruh Infrastruktur Jalan, Ekspor, Wisatawan, dan Angka Harapan Hidup terhadap Pertumbuhan Ekonomi di Indonesia Tahun 2021-2025 Nashwa Nareswari Putri; Naura Ajeng Haryanto; Kamelia Aji Aprilina; Nadia Khoirunnisa; Salsabilah Pakita; Fitri Amalia
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 01 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i01.2426

Abstract

This study aims to analyze the effect of road infrastructure, non-oil and gas exports, tourist arrivals, and Life Expectancy Rate (AHH) on regional economic growth (GRDP) in 33 Indonesian provinces for the 2021–2025 period. Using secondary data from BPS and the Ministry of Trade, the model was estimated via panel data regression with an Unbalanced Panel approach (162 observations) using the Random Effect Model (REM). The partial results show that AHH, road length, and tourist arrivals have a positive and significant effect on regional GRDP, acting as the main drivers of the regional economy. Conversely, non-oil and gas exports exert a significant negative effect,  indicating structural weaknesses due to dependence on primary commodities without strong downstreaming. Therefore, future policies must focus on sustainable land connectivity, human capital improvement, and accelerating regional export downstreaming strategies.
Pengaruh Konten TikTok dan Electronic Word f Mouth terhadap Keputusan Pembelian Skincare Melalui Kepercayaan di Pasar Ekonomi Digital Dinda Sahfira; Yully Ema Astuti; Fitrianingsih; Lukieto Cahyadi
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 01 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i01.2435

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Konten TikTok dan Electronic Word of Mouth (e-WOM) terhadap keputusan pembelian produk Skintific, dengan kepercayaan merek (brand trust) sebagai variabel mediasi. Studi ini menanggapi fenomena fluktuasi keputusan pembelian di era ekonomi digital, di mana konsumen sering menghadapi overload informasi dan isu kredibilitas media sosial. Metode yang digunakan adalah kuantitatif dengan survei terhadap 97 responden yang dipilih melalui purposive sampling dari pengikut akun TikTok @skintific_id. Data dianalisis menggunakan SmartPLS 3.0 dengan pendekatan Structural Equation Modeling-Partial Least Squares (SEM-PLS). Hasil menunjukkan bahwa Konten TikTok berpengaruh signifikan terhadap kepercayaan tetapi tidak signifikan terhadap keputusan pembelian. e-WOM tidak berpengaruh signifikan terhadap kepercayaan. Konten tiktok tidak berpengaruh langsung secara signifikan terhadap keputusan  pembelian.  e-WOM  berpengaruh  positif  dan  signifikan  terhadap  keputusan  pembelian. Kepercayaan  tidak  berpengaruh  signifikan  terhadap  keputusan  pembelian. Kepercayaan  tidak  memediasi pengaruh  konten tiktok  terhadap  keputusan  pembelian  secara  signifikan. Kepercayaan  tidak  memediasi  pengaruh  e-WOM  terhadap keputusan pembelian  secara  signifikan.
Pengaruh Motivasi Kerja dan Disiplin Kerja terhadap Kinerja Pegawai pada Kantor Imigrasi Kelas II Singaraja Ni Putu Aprillia Kanaya Putri; Ni Made Dwi Ariani Mayasari
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 01 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i01.2439

Abstract

Employee performance is a critical factor in determining organizational effectiveness, particularly in public sector institutions that deliver direct services to the community. This study aims to examine the influence of work motivation and work discipline on employee performance at the Class II Immigration Office of Singaraja. A quantitative approach with a causal-associative design was employed. Data were collected through structured questionnaires distributed to all employees using a saturated sampling technique. Work motivation and work discipline were treated as independent variables, while employee performance served as the dependent variable. The data were analyzed using multiple linear regression, supported by classical assumption tests, including normality, multicollinearity, and heteroscedasticity tests.  The results demonstrate that work motivation and work discipline simultaneously have a significant effect on employee performance. Partially, work discipline exhibits a positive and significant influence, indicating that adherence to organizational regulations, punctuality, and responsibility in task execution contribute to improved performance. Conversely, work motivation shows a significant negative effect, suggesting that the existing motivational mechanisms have not been optimally aligned with employees’ expectations and job demands. These findings imply that efforts to enhance employee performance should prioritize strengthening work discipline and reformulating motivational strategies that are more responsive to employees’ needs and organizational goals. This study offers practical implications for human resource management in public sector institutions, particularly in improving service quality within immigration offices.
Pengaruh Kualitas Pelayanan dan Promosi Informasi terhadap Kepuasan Masyarakat pada Kantor Imigrasi Kelas II Singaraja Ni Putu Ayu Ika Maheswari; Made Putri Ariasih
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 01 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i01.2440

Abstract

Public service quality is a crucial factor in determining citizens’ satisfaction with government institutions. Immigration offices play a strategic role in providing administrative services related to travel documents and foreigner supervision, which directly affect public perceptions of government performance. This study aims to analyze the effect of service quality and information promotion on public satisfaction at the Class II Immigration Office of Singaraja. A quantitative causal-associative approach was employed, with data collected through questionnaires distributed to service users. The research variables consisted of service quality and information promotion as independent variables, and public satisfaction as the dependent variable. Data were analyzed using multiple linear regression supported by classical assumption tests, including normality, multicollinearity, and heteroscedasticity tests. The results indicate that service quality and information promotion simultaneously have a significant effect on public satisfaction. Partially, service quality shows a significant influence with a negative direction, suggesting a gap between public expectations and perceived service performance. Meanwhile, information promotion has a positive and significant effect on public satisfaction, indicating that clear, accessible, and accurate information contributes to better public understanding of service procedures and enhances satisfaction levels. These findings imply that improving public satisfaction requires not only enhancing service performance but also strengthening communication strategies and information dissemination. The study provides both practical implications for service improvement at the Immigration Office and theoretical contributions to public service and administrative management literature.
Pengaruh Current Ratio (CR) dan Total Asset Turnover (TATO) Serta Debt To Equity Ratio (DER) terhadap Pertumbuhan Laba pada Perusahaan Sub Sektor Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesia Sindy Maula; Gede Putu Agus Jana Susila
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 01 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i01.2441

Abstract

This study aims to examine the effect of Current Ratio (CR), Total Asset Turnover (TATO), and Debt to Equity Ratio (DER) on profit growth in textile and garment subsector companies listed on the Indonesia Stock Exchange. These financial ratios are used as indicators to assess a company's financial performance related to liquidity, asset utilization, and capital structure. This research employs a quantitative approach using secondary data obtained from companies’ financial statements. The research sample was determined using purposive sampling, resulting in 32 observations during the study period. The data analysis method used in this study is multiple linear regression, preceded by classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that Current Ratio, Total Asset Turnover, and Debt to Equity Ratio simultaneously have a significant effect on profit growth. However, partially only Current Ratio has a significant effect on profit growth, while Total Asset Turnover and Debt to Equity Ratio do not show a significant effect. These findings indicate that a company's ability to maintain liquidity plays an important role in supporting profit growth. Therefore, companies are expected to manage their current assets and short-term liabilities effectively in order to maintain operational stability and improve financial performance.
Pengaruh Debt To Equity Ratio Dan Net Profit Margin terhadap Return On Assets Subsektor Multifinance yang Terdaftar di Bursa Efek Indonesia Periode 2024-2025 Ni Komang Wati Mirandani; Gede Putu Agus Jana Susila
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 01 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i01.2442

Abstract

This study aims to analyze the effect of the Debt to Equity Ratio (DER) and Net Profit Margin (NPM) on Return on Assets (ROA) in Multifinance subsector companies listed on the Indonesia Stock Exchange during the period from the first quarter of 2024 to the second quarter of 2025. This research employs a quantitative approach using panel data regression analysis. The research sample consists of 9 Multifinance subsector companies with a total of 54 observations. The sampling technique applied is non-probability sampling with specific criteria. The data used in this study are secondary data obtained from corporate financial statements published by the Indonesia Stock Exchange. The results indicate that simultaneously, the Debt to Equity Ratio and Net Profit Margin have a significant effect on Return on Assets. Partially, the Debt to Equity Ratio does not have a significant effect on Return on Assets, while the Net Profit Margin has a positive and significant effect on Return on Assets. These findings suggest that the profitability of Multifinance companies is more strongly influenced by operational efficiency than by their capital structure. A high level of corporate debt does not directly enhance the company’s ability to generate profits from its assets; however, the ability to generate net income from operating revenue plays a crucial role in improving Return on Assets. The findings of this study are expected to provide useful insights for corporate management in formulating cost control policies and improving operational performance, as well as for investors in evaluating the financial performance of Multifinance subsector companies.
Pengaruh Komunikasi Internal dan Dukungan Sosial terhadap Kepuasan Kerja Karyawan di Koperasi Kredit Swastiastu Diva Meilla Ni’syah; Komang Krisna Heryanda
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 01 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i01.2443

Abstract

This study aims to analyze the influence of internal communication and social support on employee job satisfaction at Koperasi Kredit Swastiastu. Job satisfaction is an important aspect in organizational management because it can influence employee performance, motivation, and commitment to the organization. Effective internal communication and adequate social support are considered essential factors in creating a conducive work environment and improving employee satisfaction. This research employed a quantitative approach using a survey method. Data were collected from 56 employees of Koperasi Kredit Swastiastu through questionnaires. The data were analyzed using multiple linear regression analysis with the assistance of statistical software. Prior to hypothesis testing, classical assumption tests including normality, multicollinearity, and heteroscedasticity tests were conducted to ensure the validity of the regression model. The results of the study indicate that internal communication has a significant influence on employee job satisfaction. This finding suggests that the process of information exchange, clarity of instructions, and openness in communication between management and employees play an important role in shaping employees’ perceptions of their work. Furthermore, social support was found to have a positive and significant effect on job satisfaction. Employees who receive support from supervisors and colleagues tend to feel more comfortable, valued, and motivated in their work environment. The simultaneous test results also reveal that internal communication and social support together have a significant influence on employee job satisfaction at Koperasi Kredit Swastiastu. These findings imply that job satisfaction is not determined by a single factor, but rather by the interaction between effective organizational communication and supportive social relationships within the workplace. Therefore, organizations are encouraged to strengthen internal communication systems and foster a supportive work environment to enhance employee job satisfaction and organizational performance.
Pengaruh Reward Dan Punishment terhadap Kinerja Karyawan dengan Produktivitas Kerja Sebagai Variabel Intervening (Studi Kasus Pada Kantor Pusat PT. Sawitta Unggul Jaya) Alya Suwita; Riska Ayu Anggreini; Rumiris Siahaan; Imelda Mardayanti
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 01 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i01.2483

Abstract

Penelitian ini bertujuan untuk menganalisis dampak pemberian penghargaan reward dan sanksi punishment terhadap kinerja karyawan, dengan produktivitas kerja sebagai variabel antara intervening variable, di Kantor Pusat PT. Sawitta Unggul Jaya. Penelitian ini berupaya mengkaji bagaimana sistem penghargaan dan sanksi memengaruhi produktivitas kerja serta kinerja karyawan di perusahaan tersebut. Secara khusus, penelitian ini menjawab pertanyaan-pertanyaan berikut: (1) Sejauh mana penghargaan memengaruhi produktivitas kerja dan kinerja karyawan? (2) Bagaimana sanksi memengaruhi produktivitas kerja dan kinerja karyawan? (3) Apakah produktivitas kerja memediasi dampak penghargaan dan sanksi terhadap kinerja karyawan? Desain penelitian kuantitatif diterapkan dengan melibatkan survei terhadap 30 responden yang dipilih menggunakan teknik sampling jenuh. Data dikumpulkan melalui kuesioner terstruktur dan dianalisis menggunakan Structural Equation Modeling – Partial Least Squares (SEM-PLS) dengan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa penghargaan tidak memiliki pengaruh signifikan baik terhadap produktivitas kerja maupun kinerja karyawan, sedangkan sanksi memiliki pengaruh positif dan signifikan terhadap produktivitas kerja. Selain itu, produktivitas kerja memiliki dampak positif dan signifikan terhadap kinerja karyawan serta memediasi pengaruh sanksi terhadap kinerja karyawan. Penelitian ini memberikan kontribusi bagi bidang manajemen sumber daya manusia dengan memberikan wawasan mengenai pentingnya penerapan sistem penghargaan dan sanksi yang tepat untuk meningkatkan produktivitas kerja dan kinerja karyawan di perusahaan.

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