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Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Published by Universitas Mohammad Husni Thamrin
ISSN : 27163911     EISSN : 27210472     DOI : 10.37012
Core Subject : Economy,
Economics, Econometrics & Finance
Covering of original research on Economic Management and Accounting studies using an interdisciplinary perspective.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 372 Documents
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Acceleration of Settlement of Bank Assets and Liabilities in Liquidation by Liquidation Auditor Junanda, Lalu Riko; Karunia, Lalu Zayen Cipta; Sokarina, Ayudia
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 1 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i1.2674

Abstract

Bank liquidation is an effort to fulfill all liabilities, both obligations and rights of a factor due to the revocation of a license and the dissolution of a legal entity from the bank. The scope of bank liquidation does not only mean the bank's license being revoked and the legal entity being dissolved, but also the treatment of all rights and obligations of the bank whose license has been revoked. It was recorded that as many as 10 Rural Credit Banks (BPR) in the first semester of 2024 had their business licenses revoked by the Financial Services Authority OJK. After their business licenses were revoked by the OJK, the Deposit Insurance Corporation (LPS) was given a mandate through Law No. 24 of 2004 to resolve failed banks through bank liquidation. One of the bank liquidation processes involves a Public Accounting Firm (KAP) to provide liquidation audit services. The purpose of the liquidation audit is to verify the financial statements prepared by the liquidation team formed by LPS. The community service team had the opportunity to do an internship at KAP. KAP assigned to assist in the liquidation audit process at Bank Under Liquidation (BDL) in Indramayu, West Java. As a result, the liquidation audit team carried out several audit procedures, namely: document vouching, field surveys to debtors, and physical checks of BDL assets. At the reporting stage, the evidence obtained was then used to complete and produce the BDL Net Asset Change Report (LAPAN) which was submitted to the service user, namely LPS.
The Effect of Leadership Style, Organizational Culture and Work Environment on Employee Performance at CV Shuto Jaya Bersama Djatmika, Gatot Hery; Ningsih, Putu Tirta Sari; Harsono, Budi; Alviah, Nuvikha
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 1 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i1.2692

Abstract

This study aims to determine the effect of Leadership Style, Organizational Culture and Work Environment on Employee Performance at CV Shuto Jaya Bersama. The method used in this study uses a descriptive quantitative method. This study was conducted by looking for primary data with a sample of 50 respondents of CV Shuto Jaya Bersama employees. The data processed with statistical analysis with validity tests, reliability, classical assumption tests, multiple linear regression analysis, hypothesis testing through t-tests and F-tests, and determinant coefficient analysis (R). From the results of the analysis, it shows that the results of the multiple linear regression test are Y = 0.972 + 0.291 Xı + 0.531 X₂ + 0.298 X₃. The results of the t-test indicate that the leadership style of organizational culture and work environment each have a partial positive and significant effect on Employee Performance at CV Shuto Jaya Bersama. The results of the F test show that H0 is rejected and Ha is accepted with an Fcount value of 29.874> Ftable 2.80 at a significant 0.000 <Ftable 0.05. So the F test shows that Leadership Style, Organizational Culture and Work Environment have a simultaneous positive and significant effect on Employee Performance at CV Shuto Jaya Bersama with a percentage of determination coefficient results of 66%. The study shows that the performance of CV Shuto Jaya Bersama employees is good. With this good performance, it can have a positive impact on the progress of the organization and provide satisfaction to customers.
Curriculum Management Innovation to Prepare Superior Human Resources in the Era of Industrial Revolution 4.0 Anco
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 1 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i1.2807

Abstract

The Fourth Industrial Revolution (Industry 4.0) has had a significant impact on various sectors of life, including education. Advances in cutting-edge technologies, such as Artificial Intelligence (AI), the Internet of Things (IoT), and big data, have fundamentally transformed the learning process. Today's education no longer focuses solely on knowledge transfer but rather emphasizes the development of 21st-century skills, such as critical thinking, creativity, and adaptability (Kayembe et al., 2019). This transformation has also triggered a paradigm shift in the education system, from conventional learning methods to a technology-based digital approach (Haleem et al., 2022). The purpose of this study is to analyze various innovative strategies in curriculum management implemented in educational institutions to prepare graduates who are adaptive, creative, and possess 21st-century skills. This study uses a literature review method by examining various scientific sources and previous research results relevant to curriculum reform in the era of globalization and the Fourth Industrial Revolution. The study's findings indicate that innovative strategies in curriculum management include the application of digital technology in the learning process, the use of project-based learning (PBL) models, and the integration of soft skills such as communication, collaboration, and critical thinking with hard skills aligned with industry needs. These findings indicate that educational institutions need to design flexible, contextual, and future-oriented curricula to produce graduates who are ready to face global challenges.
The Impact of Training and Development on Innovative Work Behavior: Exploring the Mediating Role of Knowledge Sharing Kusumastuti, Yuliana Saridewi; Atthahira, Nadia Ashmi; Purba, Mambang Purwanto
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 1 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i1.2810

Abstract

In today's highly competitive and rapidly evolving business environment, building innovative work behavior (IWB) among employees is crucial to ensuring organizational success and sustainability. This study aims to analyze the effect of training and development on innovative work behavior, with knowledge sharing as a mediating variable. The approach used was quantitative with a causality method. The sampling technique used was convenience sampling. The population in this study consisted of 1,036 employees of the Social Security Administration Agency (BPJS Ketenagakerjaan). A total of 278 respondents were selected based on certain criteria. Data analysis was conducted using Structural Equation Modeling (SEM) with the assistance of AMOS software. The results showed that training and development had a positive and significant effect on innovative work behavior and knowledge sharing practices among employees. Furthermore, knowledge sharing was proven to significantly mediate the relationship between training and development and innovative work behavior. These findings emphasize the importance of both factors in building an innovative culture within an organization. This study provides theoretical and practical contributions, particularly for institutions such as BPJS Ketenagakerjaan. Emphasis is placed on the importance of designing training and development programs that not only enhance technical capabilities, but also encourage psychological empowerment and knowledge sharing practices, which will ultimately lead to increased innovative work behavior and overall organizational performance.
The Influence of Product Quality, Price, and Promotion on Purchasing Decisions on the Shopee Marketplace: (Case Study of Management Students, Faculty of Economics and Business, Mohammad Husni Thamrin University) Mansur; Fairuzah, Asya Syaqila
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 1 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i1.2812

Abstract

This study aims to determine the effect of product quality, price, and promotion on purchasing decisions on the Shopee marketplace. The study was conducted on students of the Management Study Program, Faculty of Economics and Business, Mohammad Husni Thamrin University. The research method used is a quantitative method with a descriptive design by searching for primary data, through questionnaires to respondents after the sampling method. The analysis of this research was carried out using SPSS software. The results of the study indicate that there is a positive and significant influence of product quality variables on purchasing decisions with a calculated t value > t table of 2.100 > 1.991 and a significance value <0.05, namely 0.039. There is a positive and significant influence of price variables on purchasing decisions with a calculated t value > t table of 3.129 > 1.991 and a significance value <0.05, namely 0.002. There is a positive and significant influence of the promotion variable on purchasing decisions with a calculated t value > t table of 2.676 > 1.991 and a significance value <0.05, namely 0.009. Likewise, the variables of product quality, price, and promotion together have a significant influence on purchasing decisions, based on the results of the F test with a calculated F value > F table of 92.890 > 2.72 and a significance value <0.05, namely 0.000. The conclusion of this study is that there is a positive and significant influence between product quality, price, and promotion on purchasing decisions in the Shopee marketplace for Management Study Program students, Faculty of Economics and Business, Mohammad Husni Thamrin University. The coefficient of determination of these variables has an influence of 78.67% while 21.4% is explained by other variables outside this study.
The Influence of Tuition Fee Determination and Study Program Quality on Interest in Selecting Private Universities Among Prospective Students (Empirical Study in East Jakarta) Suryani, Neneng; Nabilah, Lily; Ependi
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 1 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i1.2818

Abstract

The purpose of this study is to analyze the influence of the determination of education costs and the quality of study programs on the interest in choosing private universities among prospective students (an empirical study in East Jakarta). This research method is quantitative descriptive, while the data used is quantitative primary data, the population is 243,352 people using the Slovin formula, a sample of 100 people is obtained, the data collection technique is carried out with a questionnaire using a Likert scale of 1-5, while the data analysis method is descriptive data analysis and statistical data analysis. The results of the significance and linear regression research can be concluded that the linear regression results of Interest in Choosing Private Universities = 3.412 + 0.638 Determination of Tuition Fees + 0.614 Quality of Study Programs, are very positive and significant and linear and the results of the test are the regression coefficient on the Cost Determination variable, namely 0.638. The results of the hypothesis test, through the t test, show that the calculated t value> t table (3.262> 1.660) and a significance value of 0.002 <0.05. The Cost Determination variable shows a positive and significant influence and the Quality of Study Programs variable shows a positive and significant influence based on the results of the t test, it can be seen that the calculated t value> t table (8.452> 1.660) and a significance value of 0.000 <0.05. The results of the hypothesis test, through the F test, show that the calculated F value (175.963)> F table (3.09). This can be strengthened by a significance value of 0.000 < 0.05, there is a positive and significant influence simultaneously between the determination of education costs and the quality of study programs on interest in choosing private universities.
The Influence of Tax Reporting and the Core Tax System on Taxpayer Compliance (Study at the Primary Tax Service Office in DKI Jakarta) Siagian, Panatagama; Karsam
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 1 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i1.2826

Abstract

Tax revenue is one of the most significant sources of state revenue for financing national development. Therefore, taxpayer compliance is a critical focus in reforming the tax framework system in Indonesia. Digital transformation in tax administration is the government's primary strategy to improve taxpayer compliance. However, the effectiveness of digital tax reporting and the implementation of the Core Tax System still needs to be studied empirically, particularly within the Jakarta Tax Service Office (KPP). This study aims to analyze the effect of tax reporting and the Core Tax System on taxpayer compliance. The research method used is a quantitative approach with a survey technique of 101 respondents, and multiple linear regression analysis to test the partial and simultaneous effects between variables. The results show that tax reporting and the Core Tax System have a significant positive effect on taxpayer compliance, both individually and simultaneously, with an R² value of 0.522. This finding supports the theory of tax compliance and emphasizes the importance of digitizing the tax system. This study provides theoretical contributions to strengthening the fiscal compliance literature, as well as practical recommendations for tax authorities to develop a more inclusive and effective system. Further research is recommended to explore other variables such as tax morality and perceptions of fairness in the context of digitizing tax services.
The Existence of Undergraduate Students in the Capital Market: Investment Interest in Stock Yandes, Jufri; Putri , Dini Mustika Buana; Fathurrahman , Muhammad
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 2 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i2.2746

Abstract

This study was conducted to examine the existence of undergraduate students in Bandar Lampung in terms of their interest in stock investment in the capital market, viewed from the perspective of investment knowledge and the use of online investment applications through the distribution of questionnaires. In today's digital world, technological developments have made it easier for the younger generation to access investments in a more practical and flexible manner. This application provides advanced features such as real-time monitoring, ease of transaction, and analytical tools that were previously only enjoyed by institutional investors. Using a quantitative approach through primary data and an ordinal Likert scale survey, the research results indicate that students' understanding of investment plays a significant role in increasing their interest in the stock market. Additionally, online investment applications contribute positively by providing user-friendly and educational platforms. The collaboration between knowledge and technology aspects has proven to strengthen undergraduate students' involvement in stock investment activities. Therefore, this study encourages the improvement of financial literacy and the integration of technology in investment education. Educational institutions are encouraged to enrich their curricula with investment-related materials and conduct practical training. Furthermore, collaborating with  online investment app providers through seminars or training sessions is also seen as an effective strategy to encourage undergraduate students' interest in investing.
The Influence of Product Quality on Purchasing Decisions Mediated by Brand Trust for Injection Products At CV Surya Fajar Multitama Khodijah; Sari Siahaan, Febri; Rasyiddin, Ahmad
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 1 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i1.2842

Abstract

This study aims to analyze the effect of product quality on purchase decisions with brand trust as a mediating variable for injection products at CV Surya Fajar Multitama. The background of this research is based on the importance of product quality as one of the main factors in building trust in a brand, which in turn can encourage consumers to make purchases. In an era of increasingly intense business competition, companies are required to maintain consistent quality to create a brand image that is reliable and trustworthy. This research employs a quantitative approach with data analysis conducted using the Structural Equation Modeling (SEM) method based on SmartPLS. The sample consisted of 97 respondents, who were consumers of CV Surya Fajar Multitama, selected through purposive sampling. The data collection instrument was a questionnaire consisting of items measuring product quality, brand trust, and purchase decision variables. The results of the study show that product quality has a positive and significant effect on brand trust, with a coefficient value of 0.718 and a p-value of 0.000, indicating that the better the product quality perceived by consumers, the higher their trust in the brand. In addition, product quality was also found to have a direct influence on purchase decisions, with a coefficient of 0.460 and a p-value of 0.000, suggesting that consumers’ perception of product quality plays an important role in driving their purchasing decisions. Furthermore, brand trust was found to have a significant effect on purchase decisions, with a coefficient of 0.385 and a p-value of 0.000, indicating that consumers’ trust in a brand strengthens their confidence in making purchases. The indirect effect of product quality on purchase decisions through brand trust was also significant, with a coefficient value of 0.276 and a p-value of 0.000, showing that brand trust acts as a partial mediator in this relationship. These findings highlight the importance of continuously maintaining product quality to build brand trust and strengthen consumers’ purchasing decisions.
Beyond Price and Quality: The Dominance of Brand Image in Thrifting Consumer Behavior Ferrinadewi, Erna; Nathanael, Jerry
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 2 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i2.2851

Abstract

In the last decade, the phenomenon of thrifting or the consumption of secondhand fashion has experienced a significant increase in various major cities in Indonesia, especially among the younger generation of urbanites. This culture is no longer just an alternative economic activity, but has become a style. This study aims to analyze the influence of price perception, quality perception, and brand image on purchasing decisions for imported thrifting products in Surabaya. Based on the phenomenon of high consumer interest in purchasing thrifting products to date and the still inconsistent findings related to the influence of Brand Image. The research method used is a mixed methods sequential explanatory, starting with a quantitative approach through a survey of 57 respondents aged 17–65 years who have purchased thrifting products, followed by a qualitative approach in the form of in-depth interviews with five selected informants. Quantitative data were analyzed using multiple linear regression, while qualitative data were analyzed with content analysis. The results showed that only the brand image variable had a positive and significant effect on purchasing decisions (β = 0.748; p < 0.05), while price perception and quality perception did not have a significant effect. Qualitative findings reveal that brand image influences purchasing decisions because it satisfies psychological needs, builds perceptions of exclusivity, and reinforces positive consumer image. The implications of this research emphasize the importance of brand image-based marketing strategies in the import thrifting industry.

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