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INDONESIA
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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Penerapan BPJS Kesehatan bagi Pekerja Asing Sektor Formal: Menyongsong Inklusi Kesehatan yang Adil dan Merata Albert Yansen
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 4 No. 2 (2023): 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.v4i2.3039

Abstract

Dalam satu dekade terakhir, mobilitas tenaga kerja internasional mengalami peningkatan yang signifikan seiring dengan tuntutan globalisasi dan kebutuhan pasar kerja lintas negara. Setiap negara—baik negara pengirim maupun penerima tenaga kerja—dihadapkan pada tantangan dalam memberikan perlindungan sosial, khususnya terkait akses jaminan kesehatan. Penerapan BPJS Kesehatan untuk pekerja asing di sektor formal merupakan langkah penting dalam mewujudkan inklusi dan keadilan perlindungan kesehatan di Indonesia. Penelitian ini bertujuan untuk menganalisis kebijakan serta implementasi BPJS Kesehatan bagi pekerja asing, mengidentifikasi tantangan yang dihadapi, dan memberikan rekomendasi perbaikan. Metode yang digunakan adalah survei kuantitatif dengan pengumpulan data melalui kuesioner dari sampel pekerja asing peserta BPJS di Jakarta, Surabaya, dan Batam. Data dianalisis dengan statistik deskriptif dan inferensial menggunakan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa meskipun kepesertaan pekerja asing terus meningkat, terdapat kendala berupa kurangnya sosialisasi, hambatan administratif, dan perbedaan bahasa yang memengaruhi efektivitas pelaksanaan. Rekomendasi penelitian menekankan pentingnya peningkatan edukasi multibahasa, koordinasi antarinstansi, dan penggunaan teknologi informasi untuk mempercepat proses pendaftaran dan layanan. Dengan langkah tersebut, BPJS Kesehatan dapat memberikan perlindungan kesehatan yang setara tanpa diskriminasi kewarganegaraan, sekaligus memperkuat sistem jaminan sosial nasional demi kesejahteraan bersama. Selain itu, perbedaan latar belakang budaya, bahasa, serta sistem administrasi dari negara asal sering memengaruhi proses klaim maupun pemanfaatan layanan kesehatan di Indonesia.  
Convergence of IFRS with Local Accounting Standards: A Literature Review Siregar, Yuliana Dewi; Aprilia, Rodiah; Kartika, Dilla Ayu; Darma, Jufri
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.v6i2.3042

Abstract

Accounting is often described as the “global language of business,” as it presents financial data that is easily understood, compared, and used continuously by various parties across countries. The convergence of Indonesian Reporting Standards (IFRS) with Indonesian Financial Accounting Standards (SAK) in Indonesia is a strategic step in improving the quality of financial reporting and strengthening national economic competitiveness. However, convergence is not without challenges. IFRS implementation demands professional preparedness from accountants, auditors, and regulators because principles-based standards require careful interpretation. Furthermore, differences in Indonesia's legal and economic context necessitate certain adjustments in PSAK. This study uses a library research approach by reviewing five scientific articles published between 2020 and 2025 that are relevant to the topic of IFRS-SAK convergence. The results of the literature review indicate that IFRS convergence contributes to increased transparency, comparability, and value relevance of financial reports, primarily through the application of fair value accounting. Furthermore, convergence has been shown to suppress earnings management practices in certain sectors, particularly banking, and improve the credibility of financial reports in the eyes of global investors. However, the effectiveness of convergence is not solely determined by standards, but is also influenced by institutional factors such as corporate governance, audit quality, and regulatory consistency. This study contributes academically to enriching the discourse on the harmonization of accounting standards, and practically provides recommendations for regulators, auditors, and reporting entities in strengthening the implementation of IFRS in Indonesia.
Management Control Systems in the Digital Age: Concepts, Implementation, and Implications Rodiah Aprilia; Dilla Ayu Kartika; Yuliana Dewi Siregar; Jufri Darma
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.v6i2.3043

Abstract

Management Control Systems (MSS) play a central role in ensuring organizational goals are achieved and are undergoing significant changes driven by digital technology. The use of big data analytics, artificial intelligence, and enterprise resource planning makes control processes faster, more accurate, and more real-time. This study aims to explain the concept of MSS in the digital era, examine its application in Indonesian organizations, and discuss the managerial and governance implications and emerging challenges. Since its introduction, MSS has served as a critical tool for managers to direct, monitor, and evaluate operational activities and corporate strategy. The research was conducted through a literature review combining narrative and systematic reviews based on the PRISMA framework, using accredited literature sources from 2020 to 2025. The study results indicate that digital MSS is no longer merely an administrative tool but has become a strategic instrument that helps organizations respond more adaptively to business complexity. However, cybersecurity risks, complex system integration, and internal cultural resistance remain key obstacles. Successful implementation is largely determined by the harmony between technology, human resource competency, a supportive organizational culture, and clear regulations. The contribution of this study lies in mapping the latest literature and providing practical recommendations for designing SPM that is adaptive, accountable, and in line with the dynamics of business digitalization.
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.
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.
Analysis of the Influence of Digital Marketing Strategies on Customer Loyalty in the Post-Pandemic Era 2022-2024 Karina, Mona; Murniwati; Febrianto
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.v6i2.2853

Abstract

Covid-19 created a distinct pattern in Indonesian product marketing, namely shopping through online stores. This pattern then changed consumer habits in selecting, having interest in, and purchasing goods, as well as for business actors in promoting their products. The purposed of this study was to identify and analyze the extent to which digital marketing strategies affect customer loyalty in the post-pandemic Covid-19 era during the period of 2022 to 2024. The method used in this research was associative quantitative with a multiple linear regression approach and one-way analysis of variance (ANOVA). This approach aimed to determine both the simultaneous and partial effects of each variable, with a sample of 200 respondents. The resulted of this study, based on multiple linear regression and ANOVA analysis, showed that the three independent variables simultaneously had a significant effect on customer loyalty, with an R Square value of 0.464, meaning that 46.4% of the variation in customer loyalty can be explained by this model. The ANOVA test produced a significance value of 0.000, confirming that the overall regression model is significant. Partially, the three independent variables—personalization, social media engagement, and customer experience—were found to have a positive and significant effect on the dependent variable, customer loyalty. The conclusion drawn from this study is that digital marketing strategies based on personalization, social media interaction, and digital experience are proven to have a significant effect on customer loyalty.
The Influence of Transformational Leadership and Organizational Culture on Employee Performance at Mohammad Husni Thamrin University Citra; Murniwati; Rivanto, Rinto; Putri, Lintang Juniar; Rahma, Fauzia; Camalia, Putri Agil
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.v6i2.2879

Abstract

In the competitive era of globalization, organizations are required to continuously adapt and innovate, where the quality of human resources is a key factor for success. This study aims to analyze the influence of transformational leadership and organizational culture on employee performance at Mohammad Husni Thamrin University. The research method used is quantitative with a correlational approach. The study population was 182 permanent employees, with a sample of 33 respondents determined using the Slovin formula with a 16% error rate. Data collection techniques were carried out through distributing questionnaires with Google From, while data analysis used validity tests, reliability tests, classical assumption tests, multiple linear regression, as well as t-tests and F-tests. The results of the study indicate that transformational leadership does not have a positive and significant effect on employee performance partially. Organizational culture is also proven to have a positive and significant effect on employee performance partially. While simultaneously, both independent variables contribute significantly to improving employee performance. These findings emphasize the importance of implementing a transformational leadership style and strengthening a positive organizational culture in improving human resource performance in higher education environments. This research is expected to provide practical contributions to the management of Mohammad Husni Thamrin University in designing strategies to improve employee performance, as well as become a theoretical reference in human resource management studies, particularly regarding the role of leadership and organizational culture.
The Influence of Product Quality and E-Money Payment Systems on Customer Satisfaction in Food & Beverage MSMEs at Blackballs Coffee Shop Willy Ramdhani; Ahmad Rasyiddin; Dadah Muliansyah
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.v6i2.2910

Abstract

This study examines the influence of product quality and e-money payment systems on customer satisfaction at Coffee Shop Blackballs. The problem arose due to declining sales between July and December 2024, which encouraged an investigation into factors affecting customer satisfaction. The research applied an associative design using both primary and secondary data. Primary data were collected through questionnaires distributed to loyal customers, while secondary data were obtained from documentation. Analytical methods included validity and reliability tests, classical assumption tests, correlation analysis, coefficient of determination, multiple linear regression, and hypothesis testing using t-tests for partial effects and F-tests for simultaneous effects at a 5% significance level (α = 0.05). The regression equation obtained was: Y = 5.006 + 0.269X₁ + 0.646X₂, with X₁ = Product Quality, X₂ = E-money Payment System, and Y = Customer Satisfaction. The coefficient of determination indicated that product quality influenced satisfaction by 72.6%, while the e-money payment system contributed 79.8%. When tested simultaneously, both variables accounted for 81.1% of customer satisfaction. The t-test results confirmed that product quality (t = 14.903) and e-money payment systems (t = 18.218) significantly affect customer satisfaction. The F-test value of 177.918 > 3.96 also demonstrated a significant simultaneous effect. In conclusion, product quality and e-money payment systems positively and significantly affect customer satisfaction, both individually and jointly. These results suggest that improving product quality and optimizing digital payment systems are effective strategies to increase customer satisfaction and enhance sales performance at Coffee Shop Blackballs.
The Effect of Compensation and Flexible Work on Performance, Through Work-Life Balance and Motivation on Members of the Sub-district Election Committee (PPK) Ananda, Ade
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.v6i2.2940

Abstract

This study aims to analyze the effect of compensation and flexible work on the performance of members of the District Election Committee (PPK) in the Regional Head Election of Berau Regency, by considering the mediating role of work-life balance and motivation. The background of this study departs from the issue of human resource management in ad hoc institutions that have the potential to face policy inconsistencies, limited work standards, and the challenge of high workloads in a short time. This study uses a quantitative approach with an explanatory-associative design, involving all PPK members throughout Berau Regency as respondents (N = 104) through a total sampling technique. Data were collected using a Likert-scale questionnaire and analyzed with the help of SPSS.23 and covariance-based SEM modeling using AMOS.23. The results showed that compensation had a positive and significant effect on work-life balance, while flexible work had a positive and significant effect on motivation. However, neither compensation nor flexible work, as well as the two mediators (work-life balance and motivation), were proven to have a significant effect on performance. Thus, improving performance is not enough just by improving the compensation system or work flexibility, but requires a more comprehensive approach, including strengthening recruitment standards, technical training, leadership, and psychosocial support. These findings enrich the literature related to HR management in ad hoc task-based public organizations, while providing practical implications for the Berau Regency KPU to optimize strategic factors that can drive PPK performance more effectively.
Optimizing Business Communication Strategy to Increase Consumer Interest in Purchasing in the Digital Era Rojikun, Ahmad; Darda, Ahmad
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.v6i2.2966

Abstract

Digital transformation has become a catalyst for major changes in the global business landscape. The development of information technology has driven a major transformation in business communication practices, particularly in efforts to influence consumer behavior in the digital era. This era is marked by fundamental changes in consumer behavior, who are now more active, critical, and constantly connected with brands through various digital platforms such as social media, e-commerce, discussion forums, and mobile applications. Communication strategies that were previously one-way must now evolve to be interactive, personalized, and data-driven. This study aims to analyze how optimizing business communication strategies can increase consumer interest in purchasing decisions, especially in the context of a dynamic and competitive digital environment. Using a descriptive qualitative approach, this study examines various elements of digital communication such as content marketing, social media, message personalization, and the use of technologies such as artificial intelligence and consumer analytics. The results of the study indicate that integrated, relevant, and responsive business communication significantly influences consumer perceptions, trust, and purchase intentions. These findings emphasize the importance of strategic communication management that not only conveys information but also builds emotional engagement and meaningful digital experiences. Thus, this study recommends that companies adopt a technology- and data-based communication approach to create more effective, adaptive, and consumer experience-oriented interactions as an effort to increase competitiveness in the digital marketplace.

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