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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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Analyzing the Influence of Cultural Factors, Social Factors, Personal Factors and Psychological Factors on Purchasing Decisions on Shopee: (Case Study on Gen Z Management Students) Panggabean, Helena Louise; Noviaty, Evi; Hernaningsih, Fery; Heriyanto, Agustinus Yanuar Budhi
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.v6i1.2604

Abstract

The development of the digital market in Indonesia has made significant progress in recent years, especially in four main areas, namely financial technology (fintech), subscription services, e-commerce, and the Internet of Things (IoT). This study examines the influence of cultural, social, personal, and psychological factors on the purchasing decisions of Generation Z students on the Shopee e-commerce platform. Using a quantitative research approach, primary data was collected by distributing questionnaires to students of the management study program. The results of the t-test and F-test analysis showed that the four factors had a significant influence on purchasing decisions, both partially and simultaneously. Among the four factors, social influence emerged as the most dominant factor, with the highest t-value of 7.08 and a significance level of 0.000. These findings suggest that marketing strategies aimed at Gen Z consumers should prioritize social engagement, especially through influencers, online reviews, and social media platforms, and integrate cultural adaptation, personal relevance, and emotional approaches. The validity of the model is supported by the F value of 76.879 which exceeds the critical limit, and the Adjusted R Square value of 0.619, which indicates that 61.9% of the variation in purchasing decisions can be explained by the proposed variables. This finding emphasizes the importance of a comprehensive and multidimensional marketing approach that is in line with the values, lifestyles, and emotional factors of Gen Z consumers in the digital realm.
The Effect of Loan Interest Expense on Net Profit at PT Summarecon Agung Tbk Alexandra, Geraldine Eileen; Kurnia, Josefina Aurelia; 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.v6i1.2606

Abstract

This study aims to analyze the effect of loan interest expense on net profit of PT Summarecon Agung Tbk in the period 2017 to 2024. In the capital-intensive property industry, the use of debt as a source of funding is common. However, increasing debt will result in interest expenses that can affect the company's financial performance, especially net profit. The data used in this study are loan expenses (financial costs) and net profit obtained from the company's financial statements. The simple linear regression method is used to test the relationship between the two variables. The results of the regression analysis show that there is an insignificant positive relationship between loan interest expense and net profit, with a coefficient of 0.4039 and a p-value of 0.3157. This indicates that every 1 unit increase in loan interest expense will increase net profit by 0.4039 units. In addition, the intercept value also has a high p-value (0.1931) indicating that other factors may also affect net profit. These findings indicate that interest expense is not the only factor that determines a company's net profit, and that external factors such as property market dynamics, monetary policy, and the company's internal operational strategy play a significant role. The low adjusted R-square value indicates that the independent variables in this study only explain a small part of the variation in net profit. The conclusion of this study is that loan interest expense can contribute to increasing net profit, but other external factors also need to be considered in the company's financial analysis.
Green Marketing Strategy as an Effort of MSMEs to Enter the International Market: (Study on MSMEs in Laweyan Batik Village, Surakarta, Central Java) Hariani, Danarti
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.v6i1.2629

Abstract

This study aims to be able to formulate the right green marketing strategy in the efforts of Laweyan batik UMKM, Surakarta, Central Java. This research method uses a qualitative descriptive approach in the form of a literature review. The data used are secondary data obtained from literature, journals, scientific works, BPS reports and several survey institutions and the latest data related to the research objectives. While data collection is the methods used to collect data in research in the form of literature studies and documentation observations to observe the potential and development of the Laweyan Batik industry, the application of the green marketing concept to Laweyan Batik UMKM and various supporting data and documentation through internet media. The results of the study indicate that in the development of Laweyan Batik UMKM with a green marketing strategy approach in an effort to enter the international market, there are various problems including: the cost of environmentally friendly batik products is relatively high, Laweyan craftsmen's awareness of environmentally friendly products is still limited, production waste processing technology is not optimal, minimal knowledge and experience of UMKM actors to enter the international market, suboptimal supply chain distribution, and limited market reach to local networks so that in development it requires a green marketing concept to overcome these problems. The development strategy of Laweyan Batik UMKM with a green marketing approach requires constructive efforts through the development of green products, green distribution, green price, green people and green promotion so that the green marketing strategy by Laweyan Batik UMKM in an effort to enter the international market does not only focus on the product marketing aspect, but also covers the entire value chain from raw materials to distribution. Thus, this strategy can increase the competitiveness of Laweyan batik products while supporting global environmental sustainability.
Exploration of Netizen Perspectives on the Implementation of the Core Tax Administration System: (A Netnographic Study) Aldo; Noviriani, Eliza; Roshani
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.v6i1.2634

Abstract

The Directorate General of Taxes continues to carry out intensification and extensification in optimizing tax revenues. One of the intensification efforts applied by the Directorate General of Taxes in increasing tax revenues is through the implementation of the core tax administration system (CTAS) in optimizing the taxation system. In the current era of technological development, it has become a way for modern society to express opinions and convey their opinions on public policy issues, such as the coretax issue which has become a hot topic and even a trending topic in Indonesia. This study aims to identify and analyze netizen perceptions regarding the implementation of the core tax administration system in Indonesia. This study uses a qualitative approach with the netnography method. Data were collected through observation, interview, and documentation techniques on various digital platforms such as TikTok, Twitter, Instagram, and Facebook, by utilizing popular hashtags such as #coretax. Data analysis was carried out systematically using a qualitative analysis approach assisted by NVivo 15 software. The results of the study show that netizen perceptions of the implementation of the core tax administration system consist of pros and cons. Some netizens welcomed the digitalization steps as part of the modernization of tax administration, but not a few expressed concerns regarding the complexity of the system, increased workload, and the psychological impact experienced by tax officials. Therefore, the Directorate General of Taxes must evaluate the implementation of the coretax system to strengthen support for digital transformation in the taxation sector.
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.

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