cover
Contact Name
Rano A
Contact Email
ojslppmumht@gmail.com
Phone
+6285860798718
Journal Mail Official
ranoagustino@thamrin.ac.id
Editorial Address
Universitas Mohammad Husni Thamrin Kampus A Lantai 2, Jl. Raya Pondok Gede No.23-25 Jakarta Timur 13550
Location
Kota adm. jakarta timur,
Dki jakarta
INDONESIA
Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
ISSN : 27163911     EISSN : 27210472     DOI : 10.37012
Core Subject : Economy,
Covering of original research on Economic Management and Accounting studies using an interdisciplinary perspective.
Articles 372 Documents
Pengaruh Literasi Keuangan dan Penggunaan Digital Payment terhadap Prilaku Konsumtif dengan Gaya Hidup Sebagai Variabel Moderasi pada Mahasiswa FEB Universitas Tangerang Raya Pujia, Dede Puspa; Hidayat, Cecep Edi; Kamela, Hurian; Susilowati; Suhartono
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 5 No. 2 (2024): 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.v5i2.2455

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan dan penggunaan digital payment terhadap prilaku konsumtif dengan gaya hidup sebagai variabel moderasi. Fenomena yang terjadi saat ini yaitu adanya perubahan prilaku kegiatan ekonomi dari pembayaran tunai menjadi digital payment dan dari pembelian tatap muka (offline) menjadi pembelian digital (online) ini semua terjadi karena adanya perkembangan teknologi yang semakin canggih. Kecanggihan teknologi ini melahirkan kemudahan dalam bertransaksi ekonomi namun melahirkan pula suatu prilaku konsumtif. Prilaku konsumtif pun memiliki keterkaitan dengan literasi keuangan, digital payment dan gaya hidup. Metode penelitian ini adalah kuantitatif dengan menggunakan statistik deskriptif dan Moderated Regression Analysis (MRA). Hasil penelitian ini secara parsial dapat disimpulkan bahwa literasi keuangan memiliki pengaruh tidak signifikan terhadap prilaku konsumtif dan digital payment berpengaruh signifikan terhadap prilaku konsumtif. Dan hasil Moderated Regression Analysis (MRA) dari penelitian ini adalah gaya hidup tidak dapat memperkuat literasi keuangan dan digital payment terhadap perilaku konsumtif mahasiswa, sehingga dapat disimpulkan gaya hidup mahasiswa yang tinggi atau rendah tidak dapat mempengaruhi literasi keuangan dan digital payment terhadap prilaku konsumtif mahasiswa. Saran yang dapat diberikan melalui penelitian ini bahwa prilaku konsumtif dikalangan mahasiswa yang terus menerus akan mengarah pada prilaku hedonisme yang pada akhirannya akan menjadi penyakit dalam hidup bermasyarakat maka diharapkan Mahasiswa dapat manage keuangan dengan berbelanja sesuai dengan kebutuhan bukan keinginan agar terhindar dari prilaku konsumtif.
Pengaruh Green Marketing dan Kepercayaan terhadap Keputusan Pembelian Pelanggan: (Studi Kasus Pada The Bodyshop Jakarta) Noviaty, Evi; Damayanti, Novita
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 5 No. 2 (2024): 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.v5i2.2488

Abstract

Dalam era globalisasi ini, manajemen pemasaran selalu mencoba untuk mengenali peluang dan ancaman baru yang terjadi di dalam lingkungan pemasaran dan sekaligus memahami pentingnya memantau dan beradaptasi dengan lingkungan. Hal ini juga sesuai dengan meningkatnya perhatian pada isu lingkungan oleh pembuat peraturan publik dapat dilihat sebagai indikasi lain bahwa kepedulian lingkungan merupakan area yang potensial sebagai strategi bisnis. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Green Marketing dan Trust terhadap Keputusan Pembelian pelanggan perusahaan kosmetik Body Shop di Jakarta. Metode Penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif dengan pendekatan deskriptif. Data Primer yang di peroleh dengan menyebar kuesioner. Populasi dalam penelitian ini adalah pelanggan perusahaan kosmetik Body Shop di Jakarta. Sampel yang digunakan berjumlah 120 responden dengan menggunakan teknik sampling purposive sampling.. Teknik Analisis menggunakan pengujian Hipotesis  multivariat dengan menggunakan Uji regresi logistik. Regresi logistik digunakan dalam penelitian ini karena kombinasi variabel bebas antara metrik dan nominal (non metrik). Hasil penelitian ini menunjukkan bahwa variabel Green Price, green Promotion dan Green Trust berpengaruh positif dan significant terhadap Keputusan Pembelian .Sedangkan Green Product dan Green Place tidak berpengaruh terhadap Keputusan Pembelian.  Implikasi utamanya adalah The Body Shop harus meningkatkan strategi promosi dengan banyak membuka outlet dan meningkatkan kualitas produk untuk menyeimbangkan harga premium dan menjadikan wanita sebagai target pasar utama.
Persepsi Peserta Asuransi PT. Takaful Umum Mengenai Asuransi Wajib Tanggung Jawab Hukum Pihak Ketiga Kendaraan Bermotor Erizal; Robidi
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 5 No. 2 (2024): 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.v5i2.2531

Abstract

Peningkatan kepemilikan kendaraan bermotor meningkatkan risiko terjadinya kecelakaan lalu lintas. Penelitian ini bertujuan untuk menganalisis persepsi peserta asuransi PT. Takaful Umum terhadap Asuransi Wajib Tanggung Jawab Hukum (TJH) Pihak Ketiga Kendaraan Bermotor. Asuransi Wajib Tanggung Jawab Hukum (TJH) Pihak Ketiga Kendaraan Bermotor berfungsi menciptakan efek jera bagi penyebab kecelakaan dan jaminan ketersediaan dana ganti rugi bagi korban dan tertanggung. Skema ini dapat menurunkan jumlah kecelakaan maupun fatalitas dan korban kecelakaan, sebagaimana ditunjukkan dari adanya penurunan klaim korban kecelakaan jalan. Penelitian menggunakan metode survey dengan pendekatan kualitatif melalui wawancara mendalam kepada peserta PT. Takaful Umum. Hasil Penelitian menunjukan bahwa pemahaman peserta mengenai tujuan asuransi TJH cukup baik, namun sebagian besar masih mengalami kesulitan dalam prosedur klaim dan kurangnya transparansi dalam pengelolaan dana. Kurangnya sosialisasi dari penyedia asuransi menyebabkan rendahnya pemahaman peserta terhadap manfaat asuransi TJH. Selain itu, meskipun pendekatan Syariah dianggap lebih transparan, masih terdapat kekhawatiran mengenai pengelolaan dana premi. Penelitian ini menyarankan perlunya peningkatan sosialisasi melalui berbagai media informasi, penyederhanaan prosedur klaim, serta transparansi dalam pengelolaan dana untuk meningkatkan kepercayaan peserta. Selain itu, penerapan skema premi yang fleksibel berdasarkan risiko dan riwayat klaim dapat meningkatkan kepatuhan pembayaran premi. Hasil penelitian ini memberikan wawasan bagi perusahaan asuransi dan regulator dalam mengembangkan strategi yang lebih efektif untuk implementasi Asuransi Wajib TJH di masa mendatang.
The Role of Regional Government Information Systems (SIPD) in Increasing Financial Accountability and Transparency in Paniai Regency Karepouwan, Christian Agustinus
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.v6i1.2535

Abstract

The development of information technology has brought significant changes in various aspects of government, including regional financial management. Industrial Revolution 5.0 emphasizes the use of automatic technology and artificial intelligence which can increase bureaucratic efficiency and reduce human error in data management. Information systems (IS) are technologically assisted human workforce systems designed to assist with administrative and operational tasks. The development of interactive connections between humans, data, information, technology and algorithms is meant by this. This research aims to analyze the role of the Regional Government Information System (SIPD) in increasing financial accountability and transparency in Paniai Regency, Central Papua Province. SIPD is an information technology-based system implemented to support regional financial management more effectively, efficiently and transparently. The implementation of SIPD takes the form of a website with the aim of making it easier and faster to carry out supervision and evaluation of public services. The research method used is descriptive qualitative with data collection techniques through interviews, observation and documentation studies. The research results show that the implementation of SIPD in Paniai Regency has had a positive impact in increasing regional financial transparency and facilitating the budget reporting and monitoring process. However, there are still several challenges in its implementation, such as limited human resources who understand the system and technological infrastructure constraints. This research provides recommendations for increasing human resource capacity and improving infrastructure to support the optimization of SIPD implementation.
Analysis of the Effectiveness of Implementing the ASN Performance Assessment System (E-Kinerja) Siahaan, Febri Sari; Priscillia, Amanda Sona; W. A. N, Ayi Krisnha; Hidayat, Rahmat; Restika, Dea
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.v6i1.2536

Abstract

Human resources (HR) play a major role in achieving organizational goals, including in the government sector. Civil Servants (PNS) as an integral part of government organizations must have high competence and integrity in order to carry out their duties optimally. This research aims to analyze the effectiveness of implementing an electronic-based performance assessment system (E-Kinerja) known as SIPENDEKAR at the Tangerang Regency Population Control and Family Planning Office. This system is expected to increase transparency, efficiency and accuracy in assessing employee performance and improve the performance allowance system. The method used in this research is a qualitative approach with data collection techniques through interviews with five ASN employees who have in-depth knowledge about the implementation of the E-Kinerja system. The research results show that the implementation of SIPENDEKAR has a positive impact in increasing employee discipline and transparency in the management of performance allowances. However, this system also faces technical problems, such as slow internet connections and server problems which affect the smooth use of the application. Apart from that, another challenge found was the mismatch between employee competency and position placement, which could affect the effectiveness of the system. However, with continuous training and increasing the match between employee duties and competencies, this system can be more optimal. Overall, implementing E-Kinerja can improve employee performance and help government agencies achieve goals more efficiently.
The Influence of Salary, Allowances, and Driver Expenses on Total Current Period Profit at PT Bluebird TBK 2016-2023 Javier, Laurentius Raymond; Soetedjo, Louis Lewinsky; Manurung, Elizabeth Tiur
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.v6i1.2586

Abstract

This study aims to analyze the effect of salary, allowance, and driver's expenses on total current period profit at PT Bluebird Tbk during 2016 to 2023. PT Bluebird Tbk is one of the leading transportation companies in Indonesia engaged in the taxi service sector and other land transportation. With long operational experience, this company continues to strive to increase profitability and maintain business sustainability through various financial management strategies. One aspect that plays a role in the company's financial performance is labor costs, which include salaries, allowances, and driver's expenses. This component is an important part of the company's expenditure structure and has the potential to affect the net profit obtained each period. Labor costs are one of the main factors affecting a company's profitability, so understanding its impact is very important for financial management strategies. The analysis was carried out using the regression method on the company's historical data with the help of Microsoft Excel software. The results of the study showed that salary, allowance, and driver's expenses have a significant effect on total current period profit, with a p-value of 0.000000000862996. This finding indicates that the company has positive expectations about the expenditures made for labor. Based on these results, this study recommends that companies manage their workforce load optimally to increase profitability and ensure employee welfare is maintained.
Stock Investment with Bollinger Band Indicator, Moving Average and Relative Strength Index of Three Big Capitalization Issuers of Telecommunication Infrastructure Ependi; Ningsih, Putu Tirta Sari; Gusvarizon, Muhammad; Widodo, Yohanes Bowo
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.v6i1.2587

Abstract

The purpose of the study is to determine the buying and selling prices of three Big Cavitalization Infrastructure Telecommunication issuers in the 2020-2023 period with the Bollinger Brand, Moving Average and Relative Strength Index indicators. Quantitative research with secondary data on the research population of three Big Cavitalization Infrastructure Telecommunication issuers using the Bollinger Bands indicator to determine the Buy signal can be seen when the Candle touches the lower band, while to determine the Sell signal can be seen when the Candle touches the upper band. From the results of the study, the total signal accuracy level was obtained as many as 53 (fifty-three) signals, consisting of 20 Buy and Sell signals with an accuracy level of 100%. Consisting of 40% correct signals and 60% incorrect signals at PT Telkom Indonesia (Persero) Tbk, 15 Buy and Sell signals with 100% accuracy rate consisting of 73.3% correct signals and 26.7% incorrect signals at PT Indosat Tbk, 18 Buy and Sell signals with 100% accuracy rate consisting of 33.3% correct signals and 66.7% incorrect signals at PT XL Axiata Tbk. The results of this study obtained a total Capital Gain of 148.85% and a total Capital Loss of -116.68%, consisting of 34.07% Capital Gain and -55.89% Capital Loss at PT Telkom Indonesia (Persero) Tbk, 69.2% Capital Gain and -18.89% Capital Loss at PT Indosat Tbk, 45.58% Capital Gain and -41.9% Capital Loss at PT XL Axiata Tbk. It can be seen that using the Bollinger Bands Indicator can provide quite good results compared to using the Moving Average and Relative Strength Index indicators.
The Influence of Financial Literacy, Financial Behavior and Mental Accounting on the Consumptive Behavior of Mobile Legends Game Players Putri, Edelweis Az-Zahra Fadlila Khaira Sufyan; Widyaningsih , Aristanti; S. Purnomo, Budi
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.v6i1.2590

Abstract

In recent years, the video game industry has grown rapidly, making it one of the largest entertainment sectors globally. In 2022, the total revenue of the gaming industry reached 185 billion USD, surpassing the music and film industries. This growth is driven by various business models, including game sales, subscriptions, in-game microtransactions, and digital advertising. Consumptive behavior in online games is increasing along with the ease of digital transactions. Previous studies related to financial literacy on consumptive behavior in the context of online games are still limited so that previous studies are difficult to find. Therefore, an understanding of the factors that influence players' financial decisions is needed, especially in the context of financial literacy, financial behavior, and mental accounting. This study aims to analyze the effect of financial literacy, financial behavior, and mental accounting on the consumptive behavior of Mobile Legends game players in Generation Z in Bandung City. This study uses a quantitative method with a descriptive and verification approach. Data were collected through questionnaires distributed to respondents using a purposive sampling method, namely Mobile Legends players from Generation Z in Bandung City. Data analysis was conducted using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with SmartPLS. The results of the study indicate that financial literacy has a negative effect on consumer behavior. Meanwhile, financial behavior and mental accounting do not have a negative effect on consumer behavior.
Pengaruh Motivasi dan Kemajuan Teknologi Terhadap Minat Investasi Saham Mahasiswa Universitas Mohammad Husni Thamrin Jakarta Windayanti, Windayanti; Rizal, Agus; Puspitasari, Devi
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 5 No. 2 (2024): 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.v5i2.2593

Abstract

Rumusan masalah pada penelitian ini yaitu apakah motivasi dan kemajuan teknologi berpengaruh positif terhadap minat investasi saham. Jenis penelitian ini adalah penelitian kuantitatif dengan pendekatan deskriptif. Penelitian ini dilakukan dengan mencari data primer melalui kuesioner yang disebarkan kepada mahasiswa Universitas Mohammad Husni Thamrin Jakarta. Tujuan dari penelitian ini yaitu: 1. Untuk menganalisis pengaruh motivasi secara parsial terhadap minat investasi. 2. Untuk menganalisis pengaruh kemajuan teknologi secara parsial terhadap minat investasi. 3. Untuk menganalisis pengaruh motivasi dan kemajuan teknologi secara simultan terhadap minat investasi. Diharapkan hasil yang diperoleh dari penelitian ini dapat menambah wawasan luas untuk masyarakat perihal Motivasi dan Kemajuan Teknologi Terhadap Minat Investasi Saham. Hasil pada penelitian ini yaitu: 1. Motivasi berpengaruh secara positif dan signifikan terhadap minat yang ditunjukan dengan thitung < ttabel (2,884 < 1,966) dengan nilai signifikansi 0,05 > 0,05. 2. Kemajuan Teknologi berpengaruh secara positif dan signifikan terhadap minat yang ditunjukan dengan thitung > ttabel (8,336 > 1,966) dan nilai signifikansi 0,000 < 0,05. 3. Motivasi dan kemajuan teknologi secara bersama-sama berpengaruh secara positif dan signifikan terhadap minat yang ditunjukan dengan Fhitung > Ftabel yaitu sebesar 36,255 > 3,09 dan signifikansi sebesar 0,000 < 0,05. Kesimpulan dari penelitian ini adalah adanya pengaruh positif secara simultan dan signifikan antara motivasi dan kemajuan teknologi terhadap minat investasi mahasiswa Universitas Mohammad Husni Thamrin Jakarta. Saran yang ingin disampaikan pada penelitian ini untuk penelitian selanjutnya adalah, peneliti ini akan lebih sempurna apabila data yang digunakan lebih banyak untuk mendukung penelitian ini.
Lebaran Inflation and Adaptation of MSMEs Economy: (Case Study in the Culinary Sector) Hernaningsih, Fery
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.v6i1.2601

Abstract

Lebaran is one of the annual moments that has a major impact on the economy, especially for the culinary MSME sector. The surge in demand is often accompanied by an increase in the price of raw materials which causes seasonal inflation. Seasonal inflation that occurs during the Lebaran period has a significant impact on the micro, small, and medium enterprises (MSMEs) sector, especially in the culinary sector. In the Jl. Antene IV Housing, Radio Dalam, South Jakarta, approaching the time to break the fast, many small business actors sell various foods and drinks for breaking the fast, such as takjil and special Ramadan dishes. Each trader determines the price according to the production costs and desired profits. Traders adapt to the increase in raw material prices by increasing selling prices and diversifying products. This study aims to analyze how culinary MSMEs adapt to fluctuations in raw material prices, increasing demand, and other operational challenges during the Lebaran period. Using a qualitative approach, this study examines the strategies implemented by culinary MSMEs in maintaining the stability of their businesses. Data were obtained through in-depth interviews with business actors and observations in several culinary centers that experienced a spike in demand during Lebaran. The results of the study show that the main strategies used include price adjustments, product diversification, and more efficient stock management. These findings are expected to provide insight for MSMEs in facing economic challenges during the Eid moment and become a consideration for the government in designing policies that support the sustainability of MSMEs.