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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 429 Documents
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The Influence of Organizational Culture and Work Motivation on Employee Performance with Job Satisfaction as a Mediating Variable at PT Binuang Mitra Bersama Blok Dua, Tapin Regency Dimas Aditya Kadarisman; Dedi Rusdi
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.v7i1.3496

Abstract

This study aims to analyze the influence of organizational culture and work motivation on employee performance through job satisfaction as a mediating variable at PT Binuang Mitra Bersama Blok Dua, Tapin Regency. This research employed a quantitative approach using a survey method. The population of this study consisted of all employees of PT Binuang Mitra Bersama Blok Dua, Tapin Regency, with a sample of 104 respondents selected using purposive sampling techniques. Data were collected through questionnaires and analyzed using path analysis with the assistance of SPSS software. The variables in this study consisted of organizational culture and work motivation as independent variables, job satisfaction as the intervening variable, and employee performance as the dependent variable. The results showed that organizational culture and work motivation had a significant effect on job satisfaction. Job satisfaction also had a significant effect on employee performance. In addition, organizational culture and work motivation were proven to have a significant effect on employee performance through job satisfaction as a mediating variable. The findings indicate that improving organizational culture and work motivation can increase job satisfaction, which in turn has an impact on improving employee performance at PT Binuang Mitra Bersama Blok Dua, Tapin Regency.
The Influence of Leadership and Human Resource Development on Employee Performance through Work Motivation at Bank Jatim HR. Muhammad Mika Monika; Heribertus Yudho Warsono
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.v7i1.3498

Abstract

Human resources are a strategic asset that plays a crucial role in determining an organization’s success, including in the banking sector, which faces increasingly intense competition and higher service demands. This study aims to analyze the influence of leadership and human resource development on employee performance through work motivation at Bank Jatim’s HR. Muhammad Branch. The study employs a quantitative associative approach using a saturation sampling technique involving 35 employees. Data were collected via a questionnaire and analyzed using multiple linear regression, path analysis, and the Sobel test with the assistance of SPSS software. The results indicate that leadership and human resource development have a positive and significant effect on work motivation. Furthermore, leadership, human resource development, and work motivation also have a positive and significant effect on employee performance. The coefficient of determination indicates that leadership and human resource development account for 50.8% of the variation in work motivation, while leadership, human resource development, and work motivation together account for 63.8% of the variation in employee performance. However, the results of the Sobel test indicate that work motivation does not significantly mediate the effects of leadership or human resource development on employee performance. Therefore, organizations need to strengthen the quality of leadership and human resource development programs.
Financial Hijrah for Generation Z: Transformation of Mindset, Systems, and Sharia-Based Civilization through the Practitioner Goes to Campus Program with Bank Muamalat Indonesia and Students of the Faculty of Economics and Business, UMHT Murni Parembai; Sutrisno; Danarti Hariani; Neneng Suryani
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.v7i1.3500

Abstract

Significant changes in Generation Z's financial behavior are the result of advances in digital technology. Ease of access to digital financial services, online transactions, and instant loan facilities, on the one hand, provides opportunities for increased financial inclusion, but on the other hand, gives rise to consumptive, wasteful behavior, poor financial planning, and a limited understanding of Sharia-based financial principles. These conditions demand strengthening Sharia financial literacy through a more contextual and applicable approach in higher education environments. This study aims to analyze the concept of Generation Z's financial migration as a transformation of mindset, system, and Sharia-based economic civilization through the Practitioner Goes to Campus program with Bank Muamalat Indonesia for students of the Faculty of Economics and Business, University of Muhammadiyah Yogyakarta (UMHT). This study uses a descriptive qualitative approach with a reflective study method on the implementation of academic activities that integrate lecture theory and practical experience in the Sharia banking industry. The study results show that the Practitioner Goes to Campus program is an effective tool for enhancing students' understanding of the importance of financial migration, which encompasses not only the shift to using Islamic financial products but also changes in mindset, economic behavior, and financial orientation based on Islamic values ​​and financial stability. The presence of practitioners from the Islamic banking industry provides a more contextual, relevant, and relevant learning experience for students.
Analysis of Activity-Based Costing Application in Determining Cost of Goods Manufactured at PT Siantar Top Tbk Lauwrencia Darmawan; Sylvia Fettry Elvira Maratno
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.v7i1.3505

Abstract

Accurate determination of the cost of goods manufactured is an important factor in supporting managerial decision-making in manufacturing companies. The complexity of production activities requires a cost allocation method that accurately reflects resource consumption. This study aims to analyze the application of the Activity Based Costing (ABC) method in determining the cost of goods manufactured at PT Siantar Top Tbk. The study uses a qualitative descriptive approach with a documentation study design. The data used are secondary data obtained from the 2024 Annual Report of PT Siantar Top Tbk, the 2024 Financial Statements, books, scientific journals, and relevant previous research. The results show that PT Siantar Top Tbk has complex operational activities, including raw material procurement, production processes, machine use, quality control, packaging, and product distribution. These characteristics make factory overhead costs an important component in determining the cost of goods manufactured. The Activity Based Costing method is considered more relevant than traditional methods because it uses activities as the basis for cost allocation through various cost drivers that are in accordance with resource consumption. The application of the ABC method has the potential to improve the accuracy of cost information, help identify non-value-added activities, and support cost control and more effective managerial decision-making. The research conclusion shows that the Activity Based Costing method can be an effective alternative in determining the cost of production at PT Siantar Top Tbk because it is able to produce more accurate cost information than traditional methods.
Comparative Analysis of Disclosure of SDGs 4 and 5 in Sustainability Reports of Private Universities in Bandung Raissa Amanda Haryono; Sylvia Fettry Elvira Maratno
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.v7i1.3511

Abstract

Higher education plays a crucial role in driving global sustainable development. This study aims to comparatively analyze the disclosure of SDG 4 (Quality Education) and SDG 5 (Gender Equality) in the 2024 Sustainability Reports of three leading private universities in Bandung City, namely UNPAR, BINUS, and Telkom University. Using a descriptive quantitative method with a comparative analysis approach, data collection was conducted through content analysis and keyword searching based on the Times Higher Education (THE) Impact Rankings 2025 methodology. Disclosure was measured through two dimensions, quantity (H1) with a binary scale and quality (H2) using a score of 0-3. The results showed that both hypotheses were rejected. The quantity index of SDG 5 reached 100% in the three private universities, while SDG 4 was only 66.67% due to the absence of reporting of teaching qualification indicators for graduates and first-generation students. In terms of quality, SDG 5 had an average index of 60% dominated by exact numerical data, while SDG 4 only had 44.44%. Based on Legitimacy Theory and Stakeholder Theory, this inequality occurs because private university management assumes that educational quality is automatically validated through formal accreditation, while maximizing SDG 5 reporting serves as a strategic instrument to secure the legitimacy of a safe and inclusive campus environment. Overall, the reporting of the three private universities still reflects a pattern of retroactive accountability without measurable forward-looking targets.
The Influence of Occupational Health, Occupational Safety, and Technology on Employee Engagement at PT Semen Indonesia (PERSERO) TBK Bernadette Pramesti Hapsari; Umar Burhan; Suharto
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.v7i1.3514

Abstract

Human resources are a strategic asset for every organization, especially for large-scale manufacturing companies such as PT Semen Indonesia (Persero) Tbk. In an industry that operates with high physical intensity and work risks, attention to aspects of occupational health, occupational safety, and the use of technology are important factors to ensure operational continuity while maintaining employee engagement levels. This study aims to analyze the effect of occupational health, occupational safety, and technology on employee engagement at PT Semen Indonesia (Persero) Tbk. Employee engagement is an important factor in increasing productivity and reducing turnover in manufacturing companies. This study uses a quantitative approach with a survey method through questionnaires distributed to 105 employees in the production department of the Gresik Factory, where sampling uses a saturated sampling technique. Data analysis uses multiple linear regression with the help of SPSS. The independent variables in this study are occupational health, occupational safety, and technology, while the dependent variable is employee engagement. The results of this study are expected to provide empirical contributions to company management in formulating more effective human resource policies to improve employee engagement.
Analysis of Regional Original Income (PAD) Realization to Measure the Level of Regional Financial Independence in Bandung City in 2022-2024 Dela Anjelina; Gurhanawan; Alya Nur Kamila; Aliya Nazifa; Chika Putri Ramadani
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.v7i1.3526

Abstract

This study aims to analyze the realization of Locally Generated Revenue (PAD) to measure the level of regional financial independence in Bandung City for 2022–2024. This study uses a quantitative descriptive approach with secondary data obtained from the Directorate General of Fiscal Balance (DJPK) of the Ministry of Finance. Data analysis techniques used include the PAD growth ratio, effectiveness ratio, contribution ratio, and regional financial independence ratio. The results show that Bandung City's PAD growth fluctuated in 2023 and increased in 2024. The PAD effectiveness level during the study period remains in the less effective category because revenue realization has not reached the established target. Regional taxes are the largest contributor to PAD, while regional levies experienced a significant increase in 2024 following the implementation of the HKPD Law. Furthermore, the regional financial independence ratio is high, indicating that Bandung City has a sufficient capacity to finance regional needs through local revenue. Therefore, optimization of PAD management is necessary to strengthen regional financial independence in a sustainable manner.
The Influence of Service Quality and Price on Customer Satisfaction at CV Harvi Berkah Jaya Risa Awaludin Riyanto; Faif Yusuf
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.v7i1.3537

Abstract

This study aims to analyze the effect of service quality and price on customer satisfaction at CV Harvi Berkah Jaya. The background of this study is based on the importance of customer satisfaction in maintaining business continuity amidst increasingly fierce competition. Service quality and price are factors suspected of influencing the level of customer satisfaction in purchasing school supplies at CV Harvi Berkah Jaya. This study uses a quantitative method with an associative approach. The study population is all customers of CV Harvi Berkah Jaya, with a sample of 50 respondents selected using a purposive sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the help of the SPSS version 25 program. The results showed that service quality has a positive and significant effect on customer satisfaction with a significance value of 0.000 <0.05 and a calculated t value of 4.382 > t table 2.011. Price does not have a significant effect on customer satisfaction with a calculated t value of 1.744 < t table 2.011. Simultaneously, service quality and price have a positive and significant effect on customer satisfaction, with a calculated F value of 36.519 > F table 3.195 and a significance value <0.05. The coefficient of determination (R²) of 0.608 indicates that service quality and price can explain 60.8% of the variation in customer satisfaction, while the remaining 39.2% is influenced by other factors outside the study. The results of this study indicate that service quality is the main factor influencing customer satisfaction at CV Harvi Berkah Jaya.
The Influence of Quality of Work Life and Workload on Employee Job Satisfaction: A Case Study at Yayasan Perkasa Mandiri Cemerlang Lilis Murniasih; Faif Yusuf
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.v7i1.3542

Abstract

Job satisfaction is one of the key factors influencing organizational effectiveness and sustainability, including within non-profit organizations. However, previous studies examining the effects of Quality of Work Life and workload on job satisfaction have reported inconsistent empirical findings.This study aims to analyze the influence of Quality of Work Life and workload on the job satisfaction of employees at  Yayasan Perkasa Mandiri Cemerlang. The study employed a quantitative approach with causal-associative research design. Data were colleted through questionnaires administered to 91 respondents using a saturated sampling (census) technigue. The data were analyzed using validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests and the coefficient of determination with the assistance of SPSS software. The findings reveal that Quality of Work Life has a positive and statistically significant effect on employee job satisfaction (t=9.834, Sig.=0.001 < 0,05), with a regression coefficient of 0.831. In contrast, workload does not have a statistically significant effect on job satisfaction (t= -0.090, Sig.=0,928 > 0.05). Simultaneously, Quality of Work Life and workload have a significant effect on employee job statisfaction (F=58.291, Sig. < 0.001), explaining 57% of the variance in job satisfaction (R Square=0.57), while the remaining 43% is attributable to variabels outside the scope of this study. These findings reinforce the empirical evidence that improving Quality of Work Life is a primary determinant of employee job satisfaction in non-profit organizations and provides a valuable foundation for developing more effective human resource management practices.
The Influence of Consumer Lifestyle and Service Quality on Purchasing Decisions for FamilyMart Coffee to Consumers in Bekasi City Sekar Ayu Purwaningrum; Imelda Sari
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 2 (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.v7i1.3550

Abstract

FamilyMart is a modern convenience store chain that offers affordable, high-quality ready-to-serve coffee capable of competing with dedicated coffee shops. This concept—combining a convenience store with ready-to-serve coffee—attracts consumers to visit and purchase beverage products. FamilyMart locations in Bekasi City are situated in areas with high population density, offices, and schools, offering significant potential to attract a diverse customer base. These coffee products can influence consumer interest and purchasing decisions. Drinking coffee has become a lifestyle choice for many people today, often accompanying activities such as working or studying. This study aims to measure the influence of consumer lifestyle on FamilyMart's coffee service quality among consumers in Bekasi City. Employing a quantitative approach, the study utilized a sample of 100 respondents. Data were collected via Likert-scale questionnaires distributed to the general public in Bekasi City, with analysis performed using SPSS 27 and Microsoft Excel. The results indicate that both consumer lifestyle and service quality influence purchasing decisions. Specifically, the findings show that consumer lifestyles align with the needs of Bekasi City consumers and that service quality is satisfactory for visiting customers; ultimately, both variables impact purchasing decisions.

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