cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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 429 Documents
 38   39   40   41   42 
Investment Decision Analysis Based on Stock Price Assessment with the Price Earning Ratio Approach on Consumer Goods Industry Sector Shares Listed on the Indonesia Stock Exchange Muhammad Gusvarizon; Putu Tirta Sari Ningsih; Aldira Fanisa
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.v7i1.3406

Abstract

This research is motivated by the large number of investors seeking to invest in stocks with optimal returns. Therefore, investors will conduct a stock assessment first. Investors can conduct stock research by analyzing the company's condition, both internally and externally. The stock analysis in this study focuses more on the company's internal assessment, often referred to as internal fundamental analysis. This also aligns with the research objectives of understanding the company's financial performance and the fairness of its stock. Determining the fairness of stock prices can be done through fundamental analysis using the Price Earning Ratio approach. The study selected samples from companies listed on the Indonesia Stock Exchange in the consumer goods industry sector from 2017 to 2019 using a purposive sampling method. From a population of 52 company stocks, six companies were sampled: PT. Indofood Sukses Makmur Tbk, PT. Indofood CBP Sukses Makmur Tbk, PT. Gudang Garam Tbk, PT. Handjaya Mandala Sampoerna Tbk, PT. Kalbe Farma Tbk, and PT. Tempo Scan Pacific Tbk. The company analysis used the Price Earning Ratio approach. The results of this study indicate that companies that are overvalued include PT. Indofood CBP Sukses Makmur Tbk and PT. Kalbe Farma Tbk, where the decisions that can be taken are to sell shares or hold shares if owned.
An Analysis of Factors Influencing the Millennial Stock Community's Interest in Investing in the Capital Market Putu Tirta Sari Ningsih; Muhammad Gusvarizon; Nurlita Indah
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.v7i1.3407

Abstract

This study aims to analyze the effect of investment benefits, motivation, and education on the interest of millennial community members to invest in the capital market The research methodology used is a quantitative methodology with cross section data and primary data obtained from the distribution of questionnaires. The sampling technique used purposive sampling method with data in 2022 as many as 100 samples. The data analysis technique used is multiple linear regression by conducting validity tests, reliability tests, partial and simultaneous hypothesis testing. To test the effect of significance with a significant level of 5% The results of this study indicate that partially the variables of Investment Benefits, Motivation, Return, and Education, have a significant positive correlation coefficient value on the investment interest of the millennial stock community to invest in the capital market. Simultaneously the independent variables of investment benefits, motivation, returns, have a significant relationship to the educational variable, namely the investment interest of the millennial stock community to invest in the capital market. The coefficient of determination shows a figure of 51.1% that the free variation of investment benefits, motivation, return, education is able to explain the ups and downs of the variables affecting the investment interest of the millennial community to invest in the capital market 51.1% while the remaining 48.9% is influenced by variables other free.
The Impact of Shift Work and Job Fatigue on Employee Performance (Case Study of Assembly Division Employees at PT Tokai Rika Indonesia) Rinto Rivanto; Ega Oktaviana
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.v7i1.3419

Abstract

This study aims to determine the effect of Work Shifts and Work Fatigue on the Performance of Assembly Division Employees at PT. Tokai Rika Indonesia. the number of respondents in the study conducted was 77 employees of the Assembly Division at PT. Tokai Rika Indonesia. The method used in this study is a quantitative research method using a descriptive approach . The data analysis used in this study was using SPSS 26 software. The analysis technique uses multiple regression analysis with the smallest square equation and the hypothesis test uses t-statistics and F test to test the regression coefficient partially and simultaneously, validity test, reliability, as well as classical assumption test which includes normality test, multicolonierity test, heteroskedasticity test and autocorrelation test. The results showed that there was a positive and significant influence of Work Shifts on Employee Performance. This is seen based on the results (t test) with a calculated t value > t table of 2,477 > 1,992 and a signification value of 0.016 < 0.05. Then there is a positive and significant influence of Work Fatigue on Employee Performance. This is seen based on the results (t test) with a calculated t value > t table which is 3,604 > 1,992 and a signification rate of 0.001 < 0.05. And, together there is the effect of Work Shifts and Work Fatigue on Employee Performance. This is seen based on the results (test F) with the value of F calculating > F table which is 84,267 > 3,120 with a signification rate of 0.000 < 0.05. From the results of the analysis, a coefficient determination value (R2) of 0.687 was also obtained, indicating that Work Shift and Work Fatigue were able to explain 68.7%. While the remaining 31.3% was explained by independent variables that were not included in this study.
Integration of Talent Acceleration, Academic Pipeline, and Corporate Transformation in Building an Agility Organization Ecosystem: A Literature Review Approach Windayanti, Windayanti; Kurnianto, Aryono
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.v6i2.3428

Abstract

Increasingly complex organizational dynamics require educational institutions and business organizations to build more adaptive, strategic, and sustainable human resource development systems. Rapid changes in the business environment due to digitalization, globalization, and organizational disruption have caused many institutions to struggle to maintain organizational sustainability. In this context, organizations are beginning to face serious challenges related to leadership gaps, talent shortages, and mismatches between the competencies of higher education graduates and industry needs. On the other hand, higher education institutions often focus on formal academic achievements without building strategic connections with the needs of modern organizations. This study aims to analyze the relationship between talent acceleration, academic pipelines, and corporate transformation in building an organizational agility ecosystem through a literature review approach. The research method uses a systematic literature review of various national and international journals discussing talent management, leadership pipelines, organizational agility, corporate transformation, and academic-industry integration. The study results show that the integration of talent development, academic acceleration based on industry needs, and organizational transformation can improve organizational adaptability, leadership sustainability, and strategic competitiveness. This study also found that universities have a strategic role as knowledge integrators in building an ecosystem transformation connected to industry needs. The contribution of this research provides a conceptual model of talent-academic-business ecosystem integration as a strategic approach in facing modern organizational disruption.
Analysis of Financial Report Presentation at the Jember Regency Education Office Muhammad Farhan Yusuf; Retno Ayu Wulandari; Muhammad Aldi Firmansyah; Adil Siswanto
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.v7i1.3455

Abstract

Financial reports are the primary means of supporting transparency and accountability in financial management in the public sector. Presenting financial reports in a transparent, comprehensive, and systematic manner in accordance with accounting standards is the primary foundation for realizing public accountability. The education sector is one of the sectors with a relatively large budget allocation because it is directly related to public services and improving the quality of human resources. This study aims to analyze in-depth the presentation of financial reports at the Jember Regency Education Office for the 2023-2024 period. This study uses a descriptive qualitative approach by reviewing financial reports in the form of available data. The data analysis technique used is qualitative descriptive analysis with reference to the Miles and Huberman interactive analysis model. The results show a positive trend in budget effectiveness, with budget absorption increasing significantly from 2023 (67.80%) to 2024 (90.35%). This condition indicates that financial management is starting to improve, although some budgets are still not fully absorbed. This improvement demonstrates that the quality of financial management has changed for the better and is more measurable, although strategic evaluation is still needed to ensure optimal budget absorption in the coming period.
Analysis of Investment Decisions, Funding Decisions, and Dividend Policy of PT Bukit Asam Tbk for the 2020–2024 Period Iqvi Nurhidayati; Rachmafiana Citra Maharani; Indah Rosalina
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.v7i1.3474

Abstract

The development of Indonesia's energy sector plays a crucial role in supporting national economic growth, particularly in the coal mining subsector. One energy company that makes a significant contribution is PT Bukit Asam Tbk. This study aims to analyze the financial performance of PT Bukit Asam Tbk based on investment decisions, financing decisions, and dividend policy during the 2020–2024 period. The research employed a quantitative descriptive method using secondary data obtained from the company’s annual financial statements. The variables used in this study include Price Earning Ratio (PER) as a proxy for investment decisions, Debt to Equity Ratio (DER) as a proxy for financing decisions, and Dividend Payout Ratio (DPR) as a proxy for dividend policy. Data analysis techniques were conducted through financial ratio analysis and trend analysis to examine the company’s performance development each year. The results indicate that PT Bukit Asam Tbk’s PER fluctuated due to changes in global coal prices and energy market conditions. DER showed an increasing trend throughout the research period but remained below 1, indicating that the company’s capital structure was still considered healthy and financial risk remained under control. Meanwhile, DPR reflected a high dividend distribution policy as the company’s commitment to providing returns to investors. Overall, investment decisions, financing decisions, and dividend policy play an important role in maintaining stability and improving the company’s financial performance amid the dynamics of the energy industry.
The Impact of E-Commerce Adoption and Digital Capability on MSME Business Sustainability: The Mediating Role of Business Innovation Fery Hernaningsih; 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.v7i1.3479

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting national economic growth, job creation, and community welfare. E-commerce adoption and digital capability have become important factors in enhancing MSMEs’ competitiveness, while business innovation plays a crucial role in creating added value and supporting long-term business sustainability. This study aims to analyze the influence of e-commerce adoption and digital capability on MSME business sustainability through business innovation as an intervening variable.This study employed a quantitative approach using a survey method. Data were collected through questionnaires based on a five-point Likert scale distributed to 150 food and beverage MSME owners in the Greater Jakarta area (Jabodetabek) who had utilized digital platforms in their business activities. The sampling technique used was purposive sampling. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4 software. The results indicate that e-commerce adoption has a positive and significant effect on business innovation (β = 0.382; p < 0.001), while digital capability has a positive and significant effect on business innovation (β = 0.471; p < 0.001). E-commerce adoption (β = 0.214; p = 0.004) and digital capability (β = 0.269; p = 0.001) also have positive and significant effects on MSME business sustainability. Furthermore, business innovation has a positive and significant effect on MSME business sustainability (β = 0.487; p < 0.001). Business innovation acts as a significant mediator, while the research model explains 68.7% of the variance in business innovation and 76.4% of the variance in MSME business sustainability.
The Influence of Financial Literacy, Financial Behavior, and Utilization of Financial Technology on the Performance of MSMEs in Ujungpangkah District Fatmah Nuril Maulidiyah; Adiba Fuad Syalman; Mochamad Syafii
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.v7i1.3490

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are one of the sectors that have a strategic role in the Indonesian economy. Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the Indonesian economy by making significant contributions to the national Gross Domestic Product (GDP) and providing substantial employment opportunities. However, many MSME owners still face challenges in financial management, which can affect their business financial performance. This study aims to analyze the influence of financial literacy, financial behavior, and the utilization of financial technology on the financial performance of MSMEs in Ujungpangkah District. The study employed a quantitative approach using a survey method involving MSME owners who had operated their businesses for at least one year. Data were analyzed using SmartPLS. The results indicate that financial literacy and the utilization of financial technology have a positive effect on the financial performance of MSMEs. Financial behavior also plays an important role in supporting better financial management practices. These findings suggest that improving financial literacy and encouraging the adoption of financial technology can serve as effective strategies for enhancing the financial performance of MSMEs.
The Influence of Service Quality and Price on Consumer Satisfaction at ATS Service HP Sarolangun A Fawazul Mustaqim; Fauzani; Muhammad Yunus
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.v7i1.3491

Abstract

This study aims to analyze the effect of service quality and service price on customer satisfaction at ATS Service HP Sarolangun. The research uses a quantitative approach with an associative research design. Data were collected through questionnaires from 30 respondents who had used mobile phone repair services at ATS Service HP. The data analysis technique employed multiple linear regression using SPSS version 25. The results show that, simultaneously, service quality and service price have a significant effect on customer satisfaction, indicated by an F-value of 19.867 > F-table 3.35 with a significance value of 0.000 < 0.05. Partially, service quality does not have a significant effect on customer satisfaction, with a t-value of 1.507 < t-table 2.052 and a significance value of 0.143 > 0.05, while service price has a significant effect on customer satisfaction, with a t-value of 3.186 > t-table 2.052 and a significance value of 0.004 < 0.05. The coefficient of determination (R Square) of 0.595 indicates that 59.5% of customer satisfaction is explained by service quality and service price, while the remaining 40.5% is influenced by other variables outside the model. Based on these findings, it can be concluded that service price is the dominant factor influencing customer satisfaction at ATS Service HP, although both variables simultaneously have a significant effect.
The Influence of Operational Digitalization, Digital Competence, and Jconnect Utilization on Bank Jatim Employee Performance HR. Muhammad Lovely Lowly Amalia; Menur Kusumaningtyas
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.v7i1.3492

Abstract

The development of digital transformation in the banking sector is driving changes in operational systems, human resource competencies, and the use of technology to support work activities. This study aims to analyze the impact of operational digitization, digital competencies, and the use of JConnect on the performance of employees at Bank Jatim’s HR. Muhammad Branch in Surabaya. This study employs a quantitative approach using a survey method. The sampling technique used is saturation sampling. Consequently, all 35 employees were included as research respondents. Data were collected through the distribution of questionnaires and analyzed using multiple linear regression with the assistance of the SPSS application. The results indicate that operational digitalization has a positive and significant effect on employee performance (p = 0.031). Meanwhile, digital competence (p = 0.152) and the use of JConnect (p = 0.089) do not have a significant partial effect on employee performance. However, simultaneously, all three variables have a significant effect on employee performance (p = 0.003). The coefficient of determination (R²) value of 0.351 indicates that operational digitization, digital competence, and the use of JConnect account for 35.1% of the variation in employee performance. This study demonstrates that operational digitization plays a crucial role in enhancing employee performance. In addition, the combination of operational digitization, digital competencies, and the use of JConnect collectively supports improvements in employee effectiveness as they navigate the digital transformation in the banking sector.

Page 40 of 43 | Total Record : 429

 38   39   40   41   42 

Filter by Year

2020 2026


Reset
Filter By Issues
All Issue Vol. 7 No. 2 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 2 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 1 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 5 No. 2 (2024): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 5 No. 1 (2024): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 4 No. 2 (2023): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol 4, No 2 (2023): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol 4, No 1 (2023): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 4 No. 1 (2023): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol 3, No 2 (2022): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 3 No. 2 (2022): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 3 No. 1 (2022): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol 3, No 1 (2022): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol 2, No 2 (2021): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 2 No. 2 (2021): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol 2, No 1 (2021): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 2 No. 1 (2021): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 1 No. 2 (2020): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol 1, No 2 (2020): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol 1, No 1 (2020): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 1 No. 1 (2020): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi More Issue