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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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The Effect of Current Ratio, Price to Book Value, and Debt to Equity Ratio on Return on Assets (in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2021-2023) Dera, Annisa; Sutrisno; Febrianti, Reni
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.v6i2.2969

Abstract

The food and beverage industry is a strategic sector that makes a significant contribution to the national economy. This growth is inseparable from the increasing population, increasingly widespread urbanization, and changes in people's lifestyles, which tend to prefer ready-to-eat food and practical drinks. Furthermore, the development of digital technology, particularly e-commerce and food delivery services, has opened up significant opportunities for companies to reach a wider market without geographical limitations. This study aims to determine the effect of the Current Ratio, Price to Book Value, and Debt to Equity Ratio on Return on Assets (in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2021-2023). The method used is quantitative descriptive analysis. The data used is secondary data in the form of annual financial reports obtained from the official website of the Indonesia Stock Exchange. The analytical technique used is multiple linear regression analysis to test the effect of each independent variable on the dependent variable. The results of the study show that partially, Current Ratio does not have a significant effect on ROA, Price to Book Value does not have a significant effect on ROA, Debt to Equity Ratio has a negative and significant effect on ROA. These findings provide implications for investors and management of Food and Beverage companies in considering the company's financial structure and operational efficiency in increasing profitability.
Analysis of Online Customer Reviews and Perceived Price in Creating Purchase Intention Herawati, Heny; Gustina, Dian; Santhuso, Agus; Febrianti, Reni
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.v6i2.2976

Abstract

E-commerce is a website that promotes services or products online. E-commerce in Indonesia, which utilizes internet access, includes sites that offer online stores, a rapidly growing online sales mix. Sophee is one of the most popular online shops in Indonesia for purchasing various fashion products and accessories. This study aims to analyze Online Customer Review and Perceived Price in creating Purchase Intention on Elisaberth Products (Case Study on Consumers of Local Fashion Brand Elisaberth in Bandung)”. The sample in this study amounted to 120 respondents. This study uses validity test, reliability test. The analysis in this study uses multiple regression analysis, multiple correlation analysis, coefficient of determination and hypothesis test. The results of the t test show that the Online Customer Review variable (X1) has no significant effect on Purchase Intention (Y) with a calculated t value < t table (-0.813 < 1.98045) and a sig value > a value (0.418 > 0.05) and Price Perception (X2) has a significant effect on Purchase Intention (Y) with a calculated t value > t table (8.713 > 1.98045) and a sig value < a value (0.000 < 0.05). The correlation value is 0.662 which means it shows a relationship the strong one. The coefficient of determination given by Online Customer Review (X1) and Perceived Price (X2) on Purchase Interest (Y) is 43.8% and the remaining 56.2% is influenced by other factors that were not analyzed.
The Influence of Leadership, Motivation and Work Discipline on the Performance of Employees in the Directorate of Vocational High Schools, Ministry of Education and Culture Office Djatmika, Gatot Hery; Ningsih, Putu Tirta Sari; Harsono, Budi; Miratunisa
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.v6i2.2979

Abstract

This study aims to determine the effect of leadership, motivation, and work discipline on employee performance at the Directorate of Vocational High Schools using the SPSS test. The data analysis method in this study uses a quantitative approach with quantitative data processing techniques using multiple regression analysis. The data collection technique used is a questionnaire. The results of this study indicate that if the t test can be seen that the results of the calculated t value are 2.402> 2.0129 or a Sig value of 0.020 <0.05, meaning that the leadership variable greatly influences the performance of employees of the Directorate of Vocational High Schools. Seen from the t test can be seen that the results of the calculated t value are 2.177> 2.0129 or a Sig value of 0.035 <0.05, meaning that the motivation variable greatly influences the performance of employees of the Directorate of Vocational High Schools. Judging from the t-test, it can be seen that the calculated t-value is 2.408 > 2.0129 or a Sig value of 0.020 < 0.05, meaning that the motivation variable has a significant effect on the performance of employees of the Directorate of Vocational High Schools. Meanwhile, seen from the F-test, it can be seen that the significance value of Leadership X1, Motivation X2, and Discipline X3 on employee performance Y is 0.000 < 0.05 and F count 66.820 > 2.80, cannot be denied because H0 is rejected, so it can be concluded that Leadership, Motivation and Discipline have an effect on employee performance.
Investment Decision Analysis Using the Stochastic Oscillator and Moving Average Convergence Divergence (MACD) Indicators at Indofood Company Ningsih, Putu Tirta Sari; Gusvarizon, Muhammad; Febriansyah, Febi
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.v6i2.2980

Abstract

This research aims to analyze the stock investment decisions of PT. Indofood Sukses Makmur Tbk (INDF) uses Moving Average Convergence Divergence and stochastic oscillator indicators. The research methodology used is a qualitative method with the type of panel data (time series) obtained from the Indonesia Stock Exchange. The sampling technique uses purposive sampling method with daily data and research periods from 2020. The data analysis technique used is technical analysis using the Moving Average Convergence Dicergence Indicator and Stochastic Oscillator to determine buy & sell signals with the help of the Chart Tradingview program to find out the level of accuracy of both technical indicators on the stock to be invested. The results of this study show that the price movement of PT. Indofood Sukses Makmur Tbk (INDF) using the Moving Average Convergence Divergence (MACD) indicator and Stochastic Oscillator indicator 2020. The results of the study contained a total of 4 (four) Buy signals and 4 (four) Sell signals. With an accuracy rate of 100% during the 2020 period. Meanwhile, the level of risk and return generated using the Moving Average Convergence Divergence and Stochastic Oscillator indicators during the 2020 period on INDF shares obtained a risk of Rp 0 or 0% with a return of Rp 3,550 or 64.79 %.
The Influence of Organizational Culture, Work Discipline, and Work Experience on Employee Performance at PT Sinarmulia Sukses Makmur Gusvarizon, Muhammad; Ningsih, Putu Tirta Sari; Fadliah, Siti
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.v6i2.2993

Abstract

Human resource management plays an active role in improving employee performance through a number of influencing variables including organizational culture, work discipline, work experience and employee performance. This research is a quantitative research with a descriptive design. The research was conducted by seeking primary data, through questionnaires filled out by respondents of PT. Sinarmulia Sukses Makmur employees, which were conducted by sampling through a random sampling method. The data were processed by statistical analysis with multiple linear regression tests, coefficient of determination (adjusted Rsquare), partial hypothesis testing (t-test) and simultaneous ANOVA testing (F-table). The objectives of this study are: 1) To determine the effect of organizational culture on employee performance. 2) To determine the effect of work discipline on employee performance. 3) To determine the effect of work experience on employee performance. 4) To determine the effect of organizational culture, work discipline and work experience together on employee performance of PT. Sinarmulia Sukses Makmur. The results of this study are as follows: 1) Organizational culture has a significant effect on employee performance. 2) Work discipline has a significant effect on employee performance. 3) Work experience has a significant effect on employee performance. 4) Organizational culture, work discipline and work experience together have a significant influence on the performance of PT. Sinarmulia Sukses Makmur employees. The conclusion of this study is that there is a significant influence between organizational culture, work discipline, work experience and employee performance at PT. Sinarmulia Sukses Makmur.
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 Influence of Compensation, Motivation and Workload on Employee Performance at the Research and Development Planning Agency of Berau Regency with Job Satisfaction as an Intervening Variable Wibowo, Ecuk
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.v6i2.3075

Abstract

This study aims to analyze the influence of compensation, work motivation, and workload on employee performance at the Badan Perencanaan Penelitian dan Pengembangan (Bapelitbang) Berau Regency, with job satisfaction as an intervening variable. A quantitative approach with a causal design was employed, involving 56 employees selected through a census technique. Data were collected via questionnaires and analyzed using path analysis and single factor analysis with AMOS software. The results indicate that compensation (estimate 0.347, p<0.001) and work motivation (estimate 0.367, p<0.001) positively and significantly affect job satisfaction, while workload (estimate -0.318, p=0.003) has a negative and significant effect. Compensation (estimate 0.245, p=0.007) and job satisfaction (estimate 0.489, p=0.002) positively and significantly influence employee performance, but work motivation (p=0.122) and workload (p=0.341) do not have a direct significant effect. Job satisfaction mediates the relationship between compensation, work motivation, and workload on employee performance, with R² values of 0.795 for job satisfaction and 0.883 for performance. The uneven distribution of compensation and workload, as evidenced by a satisfaction survey (44.64% dissatisfied) and the 2024 job analysis, significantly impacts satisfaction and performance. The study recommends designing fairer compensation policies based on workload and optimizing workload management to enhance job satisfaction and employee performance at Bapelitbang Berau Regency.
The Influence of ROA, DER, and TATO on the Stock Prices of Investment Services Trading Companies on the IDX Febrianti, Reni; Mujanah, Siti; Halik, Abdul
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.v6i2.3091

Abstract

In the modern era, business development is increasing, and many companies are going public. Every company certainly strives to maintain and develop its business in order to compete and gain profits. One way to do this is by registering company shares on the capital market and then selling shares to investors. This study aims to determine the effect of Return on Assets (ROA), Debt to Equity Ratio (DER), and Total Assets Turnover (TATO) on stock prices in companies in the trading, services, and investment sectors listed on the Indonesia Stock Exchange in 2018-2021. The research method used is quantitative, with purposive sampling. From the results of the study, the ROA variable partially does not affect stock prices. The results of the partial test (t) of the ROA variable (X1) show a significance value of 0.972> 0.05 and a calculated t value of 0.035 < ttable 1.67252. The DER variable partially affects stock prices. The partial test result (t) of the DER variable (X2) shows a significance value of 0.000 <0.05 and a calculated t value of -5.520> t table -1.67252. The TATO variable partially influences stock prices. The calculated result of the TATO variable (X3) shows a significance value of 0.012 <0.05 and a calculated t value of 2.612> t table 1.67252. The ROA, DER, and TATO variables simultaneously influence stock prices. The results of the Simultaneous Test (F) show a significance value of 0.000 <0.05 and a calculated f value of 15.843> 2.78 f table..
Pengaruh Lingkungan Kerja dan Kompensasi Terhadap Kinerja Pegawai Pada Dinas Pemuda dan Olahraga Provinsi DKI Jakarta Tahun 2016 Pujiati, Herni; Nabilah, Lily
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 1 No. 1 (2020): 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.v1i1.143

Abstract

The Effect Of Work Environment And Compensation To Employee Performance On The Office Of Youth And Sports Dki Jakarta. Based on the results of this study explains that the influence of Work Environment on the performance of employees from the results of research values obtained Work Environment significantly influence Employee performance. The results of this study are supported by previous research conducted by Sugiarti (2012), Ferry Setiawan (2012), and I Putu Sedhana (2012) which said that the Work Environment has a significant positive effect on employee performance. Based on the results of this study explains that the influence of compensation on the performance of employees from the results of compensation research has a significant effect on employee performance. The results of this study are supported by previous research conducted by Wayan Niko Susanta (2013), Agiel Puji Damayanti (2013) which said that Compensation has a significant positive effect on employee performance. Based on the results of this study explained that the Work Environment and Compensation have a positive effect on the performance of employees from the results of research values obtained Work Environment and Compensation positively and significantly affect the performance of employees. The results of this study are supported by previous research conducted by Sugiarti (2012), Ferry Setiawan (2012), and I Putu Sedhana (2012) which said that the Work Environment has a significant positive effect on Employee performance, and this research is supported by previous research conducted by Wayan Niko Susanta (2013), Agiel Puji Damayanti (2013) who said that organizational commitment has a significant positive effect on employee performance. Based on the results of the above research and previous research and the results of the coefficient of determination as a whole can be concluded that the variables Work Environment and Compensation has a positive and significant impact on the performance of Employees On DKI Jakarta Youth and Sports Office.

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