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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 394 Documents
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Implementation of Halal Principles and Environmental Ethics in the Production Rambak Crackers at UD. Farid Jaya, Kauman Village, Mojokerto Regency. Hasanah, Alfi Nur; Lestari, Putri Catur Ayu
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.v7i1.3369

Abstract

Indonesia is a country with the largest Muslim population in the world, so the need for product halal assurance is very important in people's consumption activities. Although halal principles and environmental ethics have received increasing attention in various studies, research that specifically examines the simultaneous implementation of these two aspects in Micro, Small, and Medium Enterprises (MSMEs) within the rambak cracker industry is still limited. This study aims to analyze the implementation of halal principles and environmental ethics in the production process of rambak crackers at UD. Farid Jaya, Kauman Village, Mojokerto Regency. This research employs a qualitative approach with a field research design. The research informants consist of the business owner, employees, and consumers selected using a purposive sampling technique. Data were collected through observation, interviews, and documentation, and then analyzed using data reduction, data presentation, and conclusion drawing techniques. The results show that UD. Farid Jaya has implemented halal principles at all stages of production, starting from the selection of raw materials, processing, to packaging, supported by halal certification ownership. In addition, the implementation of environmental ethics is reflected in responsible waste management and compliance with environmental permits. This study recommends that MSME actors maintain consistency in implementing halal principles and environmentally friendly practices, while the government should enhance assistance in developing sustainable production.
The Influence of Online Marketing Reviews and Prices on Consumer Decisions to Stay: A Case Study of the Preangar Hotel in Bandung Mona Karina; Endang Iryani
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.v7i1.3355

Abstract

The digital economy has transformed the way consumers seek information, evaluate options, and make purchasing decisions, particularly in intangible service sectors like hospitality. Online reviews from previous customers have become a highly influential source of information in shaping potential guests' perceptions of value and trust. This study aims to analyze the influence of online hotel marketing and pricing on consumer decisions to stay at the Preanger Hotel in Bandung. The study used a quantitative method with an explanatory approach and a cross-sectional survey design. Data were collected through questionnaires from respondents who had made online reservations in 2025. Data analysis used multiple linear regression. The results showed that online marketing reviews had a positive and significant effect on stay decisions, as did price, which also had a positive and significant effect. Simultaneously, both variables contributed 44.4% to the variation in consumer decisions. These findings confirm that digital reputation and perceived price value are important determinants in the consumer decision-making process in the hotel industry, with online reviews showing a relatively more dominant influence than price.
The External Impact of PTPN 1 Regional 5 Mumbul Jember Plantation from a Sharia Economic Perspective Citra Putri Oktavia; Putri Catur Ayu Lestari
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.v7i1.3382

Abstract

The agro-industry, or industry that uses agricultural products as raw materials, has successfully recorded growth of 5.20% and contributed up to 8.89% to the national Gross Domestic Product (GDP) in 2024. This underscores the importance of the agro-industry sector in the country's economic framework, particularly through the contribution of the non-oil and gas processing sector which reached 51.81%. This study aims to analyze the externality impacts caused by the activities of PTPN 1 Regional 5 Kebun Mumbul Jember on surrounding communities and examine these impacts from the perspective of Islamic economics. PTPN 1 Regional 5 Kebun Mumbul is a plantation unit managing sugarcane commodities and directly interacting with local communities. This research uses a qualitative descriptive approach. Data were collected through observation, interviews, documentation, and literature study. Informants were determined using purposive sampling, while data validity was tested using source and technique triangulation. The results show that the activities of PTPN 1 Regional 5 Kebun Mumbul generate both positive and negative externalities. Positive externalities include employment opportunities, development of local businesses, and social assistance programs through Corporate Social Responsibility and Partnership and Community Development Programs. Meanwhile, negative externalities include potential environmental disturbances due to suboptimal waste management. From the perspective of Islamic economics, these activities are aligned with the principles of tawhid, justice, and public welfare, although environmental management still needs improvement to support sustainable economic activities.
Implementing a Sharia Green Economy to Address Negative Externalities of Modern Shrimp Pond Waste in Kepanjen Village, Jember Regency Ika Septin Ananta; Putri Catur Ayu Lestari
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.v7i1.3385

Abstract

This study aims to examine the negative externalities of modern shrimp pond waste in Kepanjen Village, Jember Regency, and to assess the application of the sharia green economy concept as a control measure. The background of the study is based on the inconsistency between the principles of sharia economic development that focus on environmental curiosity and cultivation practices that still cause ecological and social impacts. The study used a qualitative approach with a phenomenological research type. Data were obtained through observation, in-depth interviews with stakeholders, and documentation, then analyzed through the stages of data reduction, data presentation, and drawing conclusions with triangulation validity tests. The results show that modern shrimp pond activities give rise to various negative externalities, such as air pollution, increased soil salinity, decreased agricultural productivity, decreased catches for fishermen, and disruption of the organizational environment. The implementation of the sharia green economy has not been optimal because the principles of ecological responsibility, welfare, social justice, and resource efficiency have not been implemented comprehensively. Therefore, regulatory strengthening, increased awareness of business actors, and multi-stakeholder synergy are needed to encourage more effective and sustainable implementation. Based on this description, it can be seen that there is a mismatch between the ideal concept of a sharia green economy and the practice of shrimp pond management in the field, particularly in Kepanjen Village, Jember Regency. Therefore, this study aims to analyze the negative externalities caused by modern shrimp pond waste and examine the application of a sharia green economy to address these issues.
Analysis of Digital Infrastructure Competitive Advantage through Capital Raising Strategy: VRIO Case Study at PT Sinergi Inti Andalan Prima Tbk (INET) Muhammad Fathurrahman; Dini Mustika Buana Putri; Jufri Yandes
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.v7i1.3386

Abstract

The increasingly rapid development of digital technology has driven significant growth in the internet business sector. Digital transformation across various sectors, including education, banking, healthcare, e-commerce, and the creative industry, has increased the need for fast, stable, and high-capacity internet connectivity. The emergence of new technologies such as 5G, Wi-Fi 7, the Internet of Things (IoT), Artificial Intelligence (AI), and cloud computing is further expanding internet business opportunities. This study aims to analyze the effectiveness of the corporate action undertaken by PT Sinergi Inti Andalan Prima Tbk (INET) in supporting digital infrastructure expansion. Using the Resource-Based View (RBV) as an analytical lens, this study examines how the transformation of financial resources into technological assets (Wi-Fi 7) and the strengthening of international backbone infrastructure contribute to the creation of competitive advantage. Furthermore, the analysis applies the VRIO framework to evaluate the strategic characteristics of these assets in terms of being valuable, rare, inimitable, and organized. The findings indicate that investments in Wi-Fi 7 technology and ownership of international submarine cable access provide significant value in enhancing service quality (valuable), remain relatively limited in the domestic market (rare), and are difficult to replicate due to high capital requirements and complex technical capabilities (inimitable). In addition, the firm’s ability to effectively manage and integrate these resources (organized) strengthens its potential to achieve sustained competitive advantage. Overall, this strategy reflects a form of vertical integration aimed at capturing the retail market in strategic regions (Bali–Lombok), while simultaneously mitigating financial risks associated with reliance on debt financing.
Driving Brand Growth in the Global FMCG Hydration Category: an Integrated Model of Ecosystem Strategy, Consumer Engagement, and IMC with Brand Experience as a Mediator Budhi Heriyanto, Agustinus Yanuar; Antonius Bramantyo Indra Jaya
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.v7i1.3396

Abstract

The fast-moving consumer goods (FMCG) industry is experiencing rapid transformation driven by evolving consumer behavior, increasing health awareness, and growing demand for personalized and meaningful brand interactions. In this competitive environment, firms are shifting from product- and price-based competition toward integrated, relationship-oriented strategies aimed at creating sustainable brand growth. This study examines the effects of ecosystem-based marketing strategy, consumer engagement, and integrated marketing communication (IMC) on brand growth, with brand experience as a mediating variable in the FMCG industry. Data were collected from 100 respondents and analyzed using PLS-SEM with a Hierarchical Component Model (HCM). The results show that ecosystem strategy significantly affects consumer engagement (β = 0.72), brand experience (β = 0.45), and brand growth (β = 0.21). Consumer engagement influences brand experience (β = 0.40) and brand growth (β = 0.28), while brand experience strongly affects brand growth (β = 0.35). IMC also significantly impacts brand experience (β = 0.38) and brand growth (β = 0.22). The model demonstrates strong explanatory power (R² = 0.61–0.68). Mediation analysis confirms that consumer engagement and brand experience jointly mediate the relationship between marketing strategies and brand growth. These findings indicate that brand growth is driven by a multi-stage process involving engagement and experiential mechanisms.
Analytical Effect of the Implementation of Business Ethics on the Success of Trading Companies Ahmad Darda; Rojikun, Ahmad
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.v7i1.3397

Abstract

Trading companies in Indonesia currently play a strategic role in supporting the national economy. This contribution can be seen in the development of various forms of trading businesses, such as shops, convenience stores, supermarkets, and shopping centers (malls), which provide products from suppliers without undergoing a transformation process. In their operations, the application of business ethics is a crucial factor in maintaining business sustainability in the trading sector. Trading businesses experience intense competition due to the spread of businesses across various circles and the abundance of similar products. However, practices of violating business ethics still frequently occur, both by individuals and businesses, potentially disrupting business stability and continuity. Therefore, this study aims to analyze the application of business ethics in trading companies to ensure business sustainability. Business continuity is not only measured by a company's ability to generate profits, but also by the extent to which the company is able to survive and develop sustainably in the long term. This study uses a qualitative descriptive approach with data collection techniques through observation and literature study. The results show that trading companies that consistently apply business ethics principles tend to be able to avoid various operational risks, such as fraud, theft, and embezzlement, which have the potential to hinder business continuity.  
The Influence of Authentic Museumscape on Satisfaction and Visitor Happiness: A Study of Museums in Indonesia Dini Mustika Buana Putri
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.v7i1.3401

Abstract

This study aims to analyze the influence of Authentic Museumscape on visitor satisfaction and happiness and the mediating role of satisfaction. The study used a quantitative approach with the SEM-AMOS method on 120 respondents visiting the National Museum of Indonesia. In recent decades, museums in Indonesia have continued to transform to strengthen their image and increase the attractiveness of tourist visits. The results show that Authentic Museumscape has no significant effect on satisfaction (β = -0.011; p > 0.05), but has a significant positive effect on happiness (β = 0.704; p < 0.05). Satisfaction also has a significant positive effect on happiness (β = 0.47; p < 0.05), but does not mediate the relationship between Authentic Museumscape and happiness (p = 0.918). These findings indicate that visitor happiness is more influenced by direct experiences that are emotional and meaningful. This study contributes to the development of the Authentic Museumscape concept and provides practical implications for the management of experience-based museums. Specifically, this study makes three main contributions, namely: (1) developing a new construct of Authentic Museumscape as an integration between servicescape and authentic happiness; (2) testing an integrated structural model that links the physical environment, satisfaction, and happiness; and (3) enriching the cultural tourism literature in the context of developing countries, especially Indonesia.
The Effect of Tax Planning and Tax Avoidance on Company Value with Net Profit Margin as an Intervening Variable in Retail Companies in Indonesia Siagian, Aaron Jose; Safrudin; Karsam
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.v7i1.3402

Abstract

This study aims to analyze the effect of Tax Planning and Tax Avoidance on Firm Value with Net Profit Margin as an intervening variable in retail companies listed on the Indonesia Stock Exchange. Government spending and national development are supported by taxes, which constitute a substantial portion of domestic revenue. A country requires substantial financial support to implement its growth goals. Taxpayers must bear a significant obligation to contribute and enable government activities, while the government has the authority to collect taxes in accordance with the law. The study uses a quantitative approach with panel data of 19 retail companies for the period 2022–2024 processed using EViews 12, through a series of classical assumption tests, path analysis, Sobel mediation tests, and coefficient of determination (R-squared) tests. The results show that Tax Planning has a significant effect on Net Profit Margin, while Tax Avoidance has no significant effect on Net Profit Margin. On the other hand, Tax Planning, Tax Avoidance, and Net Profit Margin do not have a significant direct effect on Firm Value, although the three variables simultaneously explain approximately 90.11% of the variation in Firm Value. The results of the mediation test also show that Net Profit Margin does not mediate the influence of Tax Planning or Tax Avoidance on Company Value, so that the increase in the value of BEI retail companies is suspected to be more influenced by other factors outside the tax and profitability strategies tested in this study.
The Influence of Work Motivation, Compensation, and Work Environment on Employee Performance at PT Jaya Kencana Gatot Hery Djatmika; Ningsih, Putu Tirta Sari; Budi Harsono; Dewi Fitriani
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.v7i1.3405

Abstract

This study aims to determine the effect of work motivation on employee performance at PT. Jaya Kencana, the effect of compensation on employee performance at PT. Jaya Kencana, the influence of the environment on the performance of employees at PT. Jaya Kencana, and the effect of work motivation, compensation, and work environment simultaneously on employee performance at PT. Jaya Kencana. The method used in this research is descriptive quantitative method. This research was conducted by looking for primary data with a sample size of 100 employees of PT. Jaya Kencana. The data were processed by statistical analysis with validity, reliability, classical assumption test, multiple linear regression analysis, hypothesis testing through t test and F test, and analysis of the determinant coefficient (R). From the results of the analysis, it shows that the results of the multiple linear regression test are Y= 5.526 + 0.481X1 + 0.133X2 + 0.357X3 and for the F test results it is found that H0 is rejected and Ha is accepted with a value of Fcount 57.663 > Ftable 2.99 at significant 0.000 < Ftable 0.05. So the F test shows that work motivation, compensation, and work environment together (simultaneously) have a positive and significant effect on employee performance at PT. Jaya Kencana with the percentage of the coefficient of determination of 63.2%.

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