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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 381 Documents
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The Influence of Price, Brand Image and Service Quality on Purchasing Decisions of Honda Scoopy Automatic Motorcycles (Case Study on The Koang Jaya Tangerang Community) Sugandha; Wibowo, FX Pudjo; Janamarta, Suhendar; Tholok, Fidellis Wato
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): 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.v7i1.3258

Abstract

This study aims to analyze the effect of price, brand image, and service quality on the purchasing decisions of Honda Scoopy automatic motorcycles among residents of Koang Jaya, Tangerang. This research examines both the partial and simultaneous influence of the independent variables—price, brand image, and service quality—on the dependent variable, namely purchasing decisions. This study employed a quantitative research method using simple random sampling. Data were collected from 100 consumers of automatic motorcycles through questionnaires, interviews, and observations. The data were analyzed using SPSS version 25, incorporating tests of reliability, validity, classical assumption tests, multiple regression analysis, t-tests, F-tests, and the coefficient of determination. The results show that price, brand image, and service quality each have a positive and significant effect on purchasing decisions. The t-test results indicate that price (t = 4.301; p < 0.05), brand image (t = 2.697; p < 0.05), and service quality (t = 3.447; p < 0.05) significantly influence purchasing decisions. Simultaneously, the F-test results (F = 45.627; p < 0.05) demonstrate that all independent variables collectively have a significant effect on purchasing decisions. The coefficient of determination (R²) of 0.815 indicates that 81.5% of purchasing decisions are explained by the independent variables, while the remaining 18.5% is influenced by other factors outside the scope of this study.
Evaluation of the Implementation of Productive Zakat to Improve the Welfare of Mustahik at Baznas of Bulungan Regency Robi; Widana, IGN Oka
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): 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.v7i1.3269

Abstract

This study aims to evaluate the implementation of the productive zakat program in improving the welfare of mustahik at the National Amil Zakat Agency (BAZNAS) of Bulungan Regency, by analyzing the role of business assistance and income improvement. A quantitative approach using a survey method was applied to 100 mustahik recipients of productive zakat, selected purposively. Data collection was carried out using questionnaires, and data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) using SmartPLS 3.0. The results of the study indicate that productive zakat has a positive and significant effect on the welfare of mustahik. Income improvement is proven to be the strongest predictor of welfare, while business assistance has the most significant effect on income improvement itself. Furthermore, income improvement acts as a significant full mediator in the relationship between business assistance and welfare. Further. These findings conclude that the effectiveness of productive zakat is highly dependent on the quality of guidance. Therefore, the main recommendation for zakat administrators is to reorient strategies from merely distributing funds (financial injection) toward strengthening a comprehensive guidance system (capacity building) to create a sustainable empowerment impact. The purpose of this study is to analyze the effectiveness of productive zakat programs in improving the welfare of mustahik, by tracing the causal role of business mentoring and income enhancement variables. The findings of this study are expected to provide empirical contributions for more effective and sustainably impactful zakat management.  
Developing Hospital Services Based on "Service Excellence" at the Pantura Regional Hospital, M.A. Sentot Patrol, Indramayu Regency Zulkifli, Irwan; Agus Aribowo; Ezra Karamang
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): 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.v7i1.3302

Abstract

The advancement of the information age, increasing public awareness, and increasingly fierce competition among healthcare facilities have changed the public's assessment of hospitals. Excellent service is a key factor in increasing patient and family trust and satisfaction with hospitals. With increasing public expectations and intense competition among healthcare facilities, hospitals are required to excel not only in medical services but also in the quality of non-medical services. This study aims to assess and formulate the development of a service excellence-based service system at Pantura M.A. Sentot Patrol Regional Hospital, Indramayu Regency. The study used a quantitative approach with a survey method through the distribution of questionnaires to more than 200 respondents consisting of patients and their families. Data analysis showed that communication, staff empathy, speed of service, and facility comfort significantly influence patient satisfaction levels. Based on these findings, this study recommends strengthening excellent service training, developing patient-oriented standard operating procedures (SOPs), and implementing continuous service evaluations. The implementation of these strategies is expected to increase patient satisfaction and loyalty while strengthening the hospital's positive image. The research results are expected to form the basis for recommendations in strengthening excellent service training, formulating SOPs that are oriented towards patient needs, and ongoing evaluation to increase patient satisfaction and loyalty and strengthen the positive image of the hospital.
Analysis of the Internal Control System for Cash Receipts and Disbursements in Cash Sales & Purchases at PT XYZ Suryani, Neneng; Shindi, Kharisma
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.v6i2.3318

Abstract

  This study aims to analyze the internal control system for cash receipts and disbursements in cash sales and purchases at PT XYZ. The background of this study is based on problems in inaccurate cash transaction recording, incomplete transaction evidence, and the absence of clear standard operating procedures (SOPs), which have the potential to lead to errors and fraud. The method used in this study is a qualitative method with a descriptive approach. Data were collected through interviews, documentation, and observations of the cash receipt and disbursement process at the company. The results of the study indicate that there is still a duplication of functions between the cash and accounting departments and there are no surprise checks on cash. On the cash disbursement side, although authorization and supporting documents have been implemented properly, control practices are still weak. Furthermore, the absence of written SOPs and job descriptions can worsen the effectiveness of the company's internal control. The conclusion of this study is that the internal control system for cash receipts and disbursements for cash sales and purchases at PT XYZ cannot be said to be effective. Therefore, it is recommended that PT XYZ immediately develop and implement SOPs, separate important functions in the cash cycle, and implement job rotation to minimize the risk of fraud and improve the efficiency of financial management. Keywords: internal control, cash receipts, cash disbursements, cash sales, cash purchases, accounting system
The Influence of Servant Leadership Style and Digital Organizational Culture on Strengthening Work Ethic and Employee Performance at RSAR Cileungsi Albert Yansen; Dewa Kadeq Wista; Chairul Hakim
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): 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.v7i1.3324

Abstract

  Healthcare services demand high levels of accuracy, responsiveness, and collaboration because they directly relate to patient safety and public trust. In Indonesia, hospitals are encouraged to strengthen governance, service quality, and the use of health information technology, making leadership, digital organizational culture, and work ethic crucial performance factors. This study aims to analyze the influence of servant leadership and digital organizational culture on strengthening work ethic and employee performance at Dr. Abdul Radjak Hospital (RSAR) Cileungsi. The background of the study is based on frequent leadership changes (5 times in the 2020-2025 period), low implementation of digital culture, and declining work ethic and high employee turnover. The research method used a quantitative approach with a random survey technique through the distribution of questionnaires with a Likert scale to 115 respondents from a population of 160 permanent employees of RSAR Cileungsi who have worked for more than 10 years. Data analysis used SEM PLS version 4 (Structural Equation Modeling with Partial Least Squares). The results showed that servant leadership had a significant positive effect on digital organizational culture (69.5%), while its effect on work ethic and employee performance was insignificant. Work ethic was shown to have a significant positive effect on employee performance (78.7%). Together, servant leadership and digital organizational culture had a significant positive effect on employee performance (47.3%).
The Impact of Dividend Policy on PT Unilever Indonesia Tbk's Stock Price: EPS and DPS Analysis for the 2015–2024 Period Yansen, Albert; Dwina, Nurmeitha; Karina, Mona
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): 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.v7i1.3326

Abstract

National Level At the national level, the Indonesia Stock Exchange (IDX) functions as the main capital market infrastructure that provides capital access for issuers and investment facilities for the public. This study aims to analyse the effect of dividend policy on the stock price of PT Unilever Indonesia Tbk. during the 2015–2024 period, focusing on the analysis of Earnings Per Share (EPS) and Dividends Per Share (DPS). The method used in this study is quantitative with a causal nature. The research design is a time series study, as data were collected from the 2015–2024 period. Data were collected from the annual financial statements and quarterly reports of PT Unilever Indonesia Tbk, which is listed on the Indonesia Stock Exchange (IDX). Data analysis was performed using Structural Equation Modelling (SEM-PLS) techniques with the assistance of Smart PLS version 4 software to test the influence between the variables studied. The results show that stable and high dividend announcements, reflected in increases in EPS and DPS values, have a significant impact on the stock price of PT Unilever Indonesia Tbk. Furthermore, DPS functions as a mediator between EPS and stock price, thereby increasing investor attractiveness to the company. The recommendation from this study is that an effective dividend policy can provide a positive signal to the market and influence stock price dynamics, so companies need to maintain a consistent dividend policy to strengthen investor confidence and stabilize stock prices in the capital market.
The Influence of Sales Competency on Sales Performance and Revenue Growth: The Mediating Role of Work Motivation (Evidence from Sales Personnel at CV Sinar Maju Distributor Keramik IKAD) Purba, Mambang Purwanto
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): 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.v7i1.3339

Abstract

This study aims to analyze the effect of sales competence on performance and sales improvement with work motivation as a mediating variable among sales personnel at CV Sinar Maju, a distributor of IKAD ceramic tiles. The research subjects are sales personnel with more than one year of work experience. A quantitative approach was employed using Partial Least Square Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results indicate that: (1) sales competence has a positive and significant effect on performance and sales improvement; (2) sales competence has a positive and significant effect on work motivation; (3) work motivation has a positive and significant effect on performance and sales improvement; and (4) work motivation mediates the effect of sales competence on performance and sales improvement. These findings underscore the importance of developing sales competence integrated with work motivation enhancement programs to improve sales performance in building materials distribution companies.
Comparative Analysis of the Financial Performance of Pt Mayora Indah Tbk (Myor) and Pt Indofood Cbp Sukses Makmur Tbk (Icbp) Based on Profitability and Solvency Ratios for the 2021–2024 Period. Rama Gustiawan; Hasan Basri; Ratih, Susiana Dewi
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): 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.v7i1.3296

Abstract

Economic decision-making is generally based on an analysis of the financial performance of companies listed on the Indonesia Stock Exchange, including those in the food and beverage sector. Financial performance is assessed using standard financial ratios. The national economy underwent changes in 2021 during the COVID19 pandemic, then gradually improved in 2022. This picture of the national economy is reflected in the financial performance of companies listed on the Indonesia Stock Exchange. This study aims to analyze the comparison of the financial performance of PT Mayora Indah Tbk (MYOR) and PT Indofood CBP Sukses Makmur Tbk (ICBP) based on profitability and solvency ratios for the 2021–2024 period. The research method used is a quantitative descriptive approach with secondary data in the form of the companies' annual financial reports. The profitability ratios analyzed include Gross Profit Margin, Net Profit Margin, Operating Profit Margin, Return on Assets, and Return on Equity, while the solvency ratios consist of Debt to Asset Ratio and Debt to Equity Ratio. The results show that ICBP has superior and more stable profitability performance than MYOR, especially in terms of profit margin, while MYOR shows better performance in asset utilization efficiency and return on equity. In terms of solvency, both companies are in a healthy financial condition and meet industry standards, with MYOR having a lower level of financial risk. The recommendation from this study is for companies to continue to improve the efficiency of financial management in accordance with their respective characteristics, and for investors to consider their investment objectives when choosing a company.
The Influence of Good Corporate Governance, Profitability, and Profit Growth on Company Value Johansyah, Sheilla Amelia; Suryaputra, Verawati
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): 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.v7i1.3343

Abstract

The misalignment between the strong macro fundamentals of the Indonesian healthcare sector post-pandemic and the high volatility of the capital market. This study analyzes the influence of good corporate governance (measured by institutional ownership), profitability (measured by return on assets), and profit growth (measured by year-over-year analysis) on firm value using Tobin's Q. This quantitative research using the hypothetico-deductive method uses panel data from 28 companies during the 2022-2024 period, resulting in 84 samples, analyzed with Eviews13. The results indicate that, partially or simultaneously, the three independent variables do not significantly influence firm value, with an adjusted R^2 of only 0.47%, indicating that 99.53% of the variation in firm value is explained by factors outside the model. It is concluded that in this context of high volatility, factors such as corporate governance, profitability, and profit growth are not sufficient to explain firm value, so further research requires broader consideration of other factors and an extended period. However, findings in the Indonesian healthcare sector remain inconsistent, particularly in the post-pandemic period. Therefore, this study aims to examine the partial and simultaneous effects of good corporate governance, profitability, and profit growth on the value of healthcare sector companies on the IDX for the 2022-2024 period.
Evaluation of Internal Control in Inventory Management to Improve Effectiveness in Inventory Management (Case Study at Oharang Restaurant Cimahi Branch) Tobing, Angelique Ruth Tiurmauli; Monica Paramita Ratna Putri Dewi
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): 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.v7i1.3360

Abstract

The food and beverage industry in Indonesia is growing rapidly, increasing competition and requiring restaurants to manage data appropriately, especially in inventory management as a crucial asset that supports smooth operations. Poorly managed inventory risks understocking or overstocking, necessitating adequate internal controls. This study aims to evaluate the effectiveness of internal controls in inventory management at the Oharang Restaurant, Cimahi Branch, using the COSO Enterprise Risk Management (ERM) framework and to provide recommendations for improvement. The research method used is descriptive analytical with a qualitative approach through primary and secondary data collection. Primary data were obtained through semi-structured interviews with the owner, manager, supervisor, and staff, as well as direct observation, while secondary data were obtained through inventory report documentation, company documents, and organizational structures. The results of the study indicate that internal controls are not fully adequate, especially in the control activities component, which includes weaknesses in the separation of functions, completeness of transaction documentation, authorization formalities, and inventory recording. Based on these findings, recommendations proposed include adding operational supervisors, preparing more detailed job descriptions, and implementing standard documents such as purchase orders, receiving reports, material requisitions, and stock cards to strengthen internal controls and improve the effectiveness of inventory management on an ongoing basis. It is hoped that the research findings can be the basis for improvements that support operational effectiveness and smoothness.

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