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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
ISSN : 27163911     EISSN : 27210472     DOI : 10.37012
Core Subject : Economy,
Covering of original research on Economic Management and Accounting studies using an interdisciplinary perspective.
Articles 429 Documents
The Influence of Service Quality, Price, and Trust on Purchasing Decisions in the Aircraft Charter Service Industry at PT Fourindo Trans Avia Mansur Sapparang; Evi Susanti
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.v7i1.3749

Abstract

This examine ambitions to decide the impact of service first-class, rate and believe on shopping selections of PT. Fourindo Trans Avia both in part or concurrently using SPSS model 22.00 program. This studies uses quantitative techniques with qualitative method methods. This research turned into performed with the aid of searching for primary data through filling out a questionnaire with the aid of google form to respondents or clients of PT Fourindo Trans Avia. The range of samples obtained using the formula Slovin method is as many as 86 respondents. The information became processed by using statistical evaluation with validity and reliability tests, classical assumption test, a couple of regression evaluation, hypothesis testing thru t take a look at and F test, and evaluation of the coefficient of determination (R2). From the results of the evaluation, it's miles determined that for the multiple linear regression take a look at is Y = 2.312 + 0.086X1 + 0.407 X2 + 0.277X3 + e and for the F take a look at consequences, the consequences are that: (1) there may be a huge impact between service best variables on purchasing decisions, (2) there is a sizeable impact between the charge variables on buying choices, (3) there's a huge have an impact on between the consider variables on shopping choices, and (4) there may be a sizeable have an impact on at the service great, rate and believe variables on buying decisions.
The Influence of Transformational Leadership Style, Co-workers, and Remuneration on the Performance of Healthcare Workers Mediated by Job Satisfaction at Hadji Boejasin Regional General Hospital (RSUD) Diyah Ayu Rizki Tiara Defi; Ibnu Khajar
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.v7i1.3763

Abstract

The management of health human resources plays a crucial role in ensuring the quality of hospital services, as healthcare workers are the primary providers of patient care. Optimal performance by healthcare workers supports organizational effectiveness while simultaneously enhancing service quality and public satisfaction. This study aims to analyze the effects of transformational leadership, co-workers, and remuneration on the performance of healthcare workers through job satisfaction as an intervening variable at Hadji Boejasin Regional General Hospital. The study employed a quantitative approach using a survey method involving 100 healthcare workers selected through purposive sampling. Data were collected through questionnaires and analyzed using Path Analysis with the assistance of SPSS Version 25. The results showed that transformational leadership, co-workers, and remuneration significantly affected both job satisfaction and healthcare workers’ performance. Job satisfaction also had a significant effect on performance and was proven to significantly mediate the effects of the three variables on healthcare workers’ performance based on the Sobel Test. These findings indicate that effective transformational leadership, harmonious relationships among co-workers, and fair and adequate remuneration can enhance job satisfaction and improve healthcare workers’ performance. The management of health human resources plays a crucial role in ensuring the quality of hospital services, as healthcare workers are the primary providers of patient care. Optimal performance by healthcare workers supports organizational effectiveness while simultaneously enhancing service quality and public satisfaction. This study aims to analyze the effects of transformational leadership, co-workers, and remuneration on the performance of healthcare workers through job satisfaction as an intervening variable at Hadji Boejasin Regional General Hospital. The study employed a quantitative approach using a survey method involving 100 healthcare workers selected through purposive sampling. Data were collected through questionnaires and analyzed using Path Analysis with the assistance of SPSS Version 25. The results showed that transformational leadership, co-workers, and remuneration significantly affected both job satisfaction and healthcare workers’ performance. Job satisfaction also had a significant effect on performance and was proven to significantly mediate the effects of the three variables on healthcare workers’ performance based on the Sobel Test. These findings indicate that effective transformational leadership, harmonious relationships among co-workers, and fair and adequate remuneration can enhance job satisfaction and improve healthcare workers’ performance. The management of health human resources plays a crucial role in ensuring the quality of hospital services, as healthcare workers are the primary providers of patient care. Optimal performance by healthcare workers supports organizational effectiveness while simultaneously enhancing service quality and public satisfaction. This study aims to analyze the effects of transformational leadership, co-workers, and remuneration on the performance of healthcare workers through job satisfaction as an intervening variable at Hadji Boejasin Regional General Hospital. The study employed a quantitative approach using a survey method involving 100 healthcare workers selected through purposive sampling. Data were collected through questionnaires and analyzed using Path Analysis with the assistance of SPSS Version 25. The results showed that transformational leadership, co-workers, and remuneration significantly affected both job satisfaction and healthcare workers’ performance. Job satisfaction also had a significant effect on performance and was proven to significantly mediate the effects of the three variables on healthcare workers’ performance based on the Sobel Test. These findings indicate that effective transformational leadership, harmonious relationships among co-workers, and fair and adequate remuneration can enhance job satisfaction and improve healthcare workers’ performance.
The Influence of Brand Trust and Brand Ambassador (Hearts2hearts) on Scarlett Whitening Purchase Decisions on TikTok Shop Retno Aulia Subaskoro; Heny Herawati
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.v7i1.3771

Abstract

The rapid growth of digital commerce through TikTok Shop has encouraged companies to leverage brand trust and brand ambassadors to influence consumers' purchase decisions. This study aims to analyze the influence of brand trust and the HEARTS2HEARTS brand ambassador on purchasing decisions for Scarlett Whitening products among consumers in Cijantung, East Jakarta. This research employed a quantitative approach using a purposive sampling technique. Data were collected from 150 respondents through questionnaires and analyzed using SPSS version 25 with multiple linear regression, multiple correlation, coefficient of determination, and t-test analyses. The results indicate that brand trust and the brand ambassador have a positive and significant effect on purchasing decisions. The coefficient of determination (R²) of 0.515 indicates that both variables explain 51.5% of the variance in purchasing decisions, while the remaining 48.5% is influenced by other factors. Partially, brand trust obtained a t-value of 5.440 and the brand ambassador obtained a t-value of 7.332, with significance values of 0.000 (<0.05), indicating that both variables significantly influence consumers' purchasing decisions.
The Influence of Digital Marketing and Marketing Capabilities on the Marketing Performance of Culinary MSMEs in Sukaraja through Competitive Advantage Tegar Pasha Akbari; Reni Febrianti; Mansur Sapparang
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.v7i1.3784

Abstract

The rapid development of digital technology has encouraged culinary Micro, Small, and Medium Enterprises (MSMEs) to utilize digital marketing and marketing capability to enhance competitive advantage and marketing performance. This study aims to analyze the influence of digital marketing and marketing capability on the marketing performance of culinary MSMEs in Sukaraja District, Sukabumi Regency, with competitive advantage as a mediating variable. A quantitative causal-associative approach was employed through a Likert-scale questionnaire survey of 200 culinary MSME respondents selected using purposive sampling. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS software. The results show that digital marketing has a positive and significant effect on both marketing performance and competitive advantage. Marketing capability has a positive and significant effect on competitive advantage but no significant direct effect on marketing performance. Competitive advantage shows a negative and significant effect on marketing performance and fails to significantly mediate the effect of digital marketing or marketing capability on marketing performance. These findings indicate that the improvement of culinary MSMEs' marketing performance is driven more directly by digital marketing than through competitive advantage. Culinary MSME actors are advised to optimize digital marketing and continue developing marketing capability to strengthen competitiveness amid increasingly competitive markets.
Understanding Motor Vehicle Insurance: A Case Study of Residents in RT 02 RW 01, Pondok Benda Urban Village, Pamulang District, South Tangerang City Erizal; Robidi; Felicya Puja Reliza
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.v7i1.3788

Abstract

This study was motivated by the limited public understanding of motor vehicle insurance provisions, particularly regarding coverage, exclusions, and clauses contained in the Indonesian Standard Motor Vehicle Insurance Policy (Polis Standar Asuransi Kendaraan Bermotor Indonesia—PSAKBI). The study aimed to identify and analyze the understanding of vehicle owners residing in RT 02 RW 01, Pondok Benda Subdistrict, Pamulang District, South Tangerang City, regarding motor vehicle insurance based on PSAKBI provisions. This study employed a descriptive qualitative approach using a case study method. Primary data were collected through questionnaires distributed to 20 respondents and analyzed through data reduction, data presentation, and conclusion drawing. The results showed that 75% of respondents had limited understanding of motor vehicle insurance, while their understanding of covered and excluded risks remained partial. Furthermore, 60% of respondents believed that all motor vehicle risks were covered by insurance, while only 40% considered understanding policy contents important. These findings indicate a gap between policy provisions and public understanding. Therefore, continuous education and socialization regarding PSAKBI coverage, exclusions, and clauses are recommended using simple and easily understood language.
Corporate Governance, CSR Disclosure, and Financial Performance: Empirical Evidence from Indonesian LQ45 Companies Novi Resnowati; Ependi; Lily Nabila
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.v7i1.3800

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on the financial performance of companies included in the LQ45 Index on the Indonesia Stock Exchange. LQ45 companies were selected because they represent firms with relatively high liquidity and market capitalization, as well as greater demands for transparency and accountability. This study employs a quantitative approach with a causal associative research design. The data consist of secondary data obtained from companies’ annual reports and sustainability reports for the 2023–2024 period. GCG is proxied by the number of directors, the number of board commissioners, the number of audit committee members, and institutional ownership, while CSR is measured based on the level of CSR disclosure. Financial performance is measured using Return on Assets (ROA). Data analysis was conducted using multiple linear regression with the assistance of SPSS, preceded by classical assumption tests and hypothesis testing. The results show that, partially, the number of directors, the number of board commissioners, the number of audit committee members, institutional ownership, and CSR disclosure do not have a significant effect on ROA. Simultaneously, GCG and CSR also have no significant effect on financial performance. These findings indicate that variations in financial performance are largely influenced by factors outside the research model. The results suggest that GCG and CSR implementation have not directly translated into improved short-term financial performance among LQ45 companies.
Knowledge, Attitudes, and Perceptions of the Accounting Profession as Determinants of Career Interest Among Accounting Students in Jakarta Siti Asita; Ependi; Lily Nabila
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.v7i1.3802

Abstract

This study investigates how knowledge, attitude, and perception of the accounting profession influence students’ career interest in accounting. The research is driven by the rapid transformation of the profession due to digitalization, technological advances, and the growing demand for adaptive competencies. Using a quantitative design with a causal associative approach, data were collected through questionnaires from 100 undergraduate accounting students in Jakarta selected via purposive sampling. Respondents were active students who had completed at least three semesters. Data analysis employed Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The measurement model was assessed using convergent validity, discriminant validity, composite reliability, and Cronbach’s alpha, while the structural model was evaluated through R-square and bootstrapping path coefficients. Results reveal that knowledge significantly and positively affects career interest (β = 0.229; t = 3.040; p = 0.002). Attitude toward the profession shows no significant impact (β = 0.054; t = 0.582; p = 0.561). Conversely, perception of the profession exerts a strong and highly significant influence, emerging as the most powerful predictor (β = 0.716; t = 10.574; p < 0.001). The model explains 84.3% of the variance in career interest. These findings highlight the importance of enhancing students’ understanding and, especially, fostering positive perceptions of accounting careers to strengthen their professional aspirations.
Integration of Accounting Technology and User Competence: An Analysis of the Impact of Zahir Accounting on Financial Statement Accuracy Wilis; Ependi; Lily Nabila
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.v7i1.3805

Abstract

Digital transformation in the field of accounting encourages business actors to adopt accounting software to improve efficiency and the quality of financial reporting. However, the success of accounting digitalization is not solely determined by technology, but also by user competence and the training received. This study aims to analyze the effect of using Zahir Accounting software, user competence, and training on the accuracy of financial reports among Zahir Accounting users in Duren Sawit District, Jakarta. A quantitative approach with a survey method was employed. Primary data were collected through questionnaires distributed to 50 active Zahir Accounting users selected using purposive sampling. Data analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS. The results show that the use of Zahir Accounting software has a positive and significant effect on the accuracy of financial reports, with a path coefficient of 0.345, T-statistics of 1.993, and P-values of 0.047. Training also has a positive and significant effect, with a coefficient of 0.571, T-statistics of 2.309, and P-values of 0.021. Conversely, user competence does not have a significant effect on financial report accuracy, with a coefficient of 0.055, T-statistics of 0.351, and P-values of 0.725. The research model has an R-square value of 0.819, indicating that software usage, user competence, and training explain 81.9% of the variation in financial report accuracy. These findings suggest that optimizing technology and relevant training are more decisive factors in ensuring financial reporting accuracy compared to user competence alone.
The Influence of Brand Image and Discount Programs on University Choice Decisions, Mediated by Enrollment Intention Irfan Zidni; Chairul Hakim; Ependi
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.v7i2.3854

Abstract

The utilization of information technology has become a crucial element in the operations of contemporary organizations for efficiently managing data volumes. Public services at the Tulungagung Regency Department of Population and Civil Registration highly depend on internet network infrastructure stability. Unpredictable network connectivity disruptions often cause delays in processing public population administration documents. Therefore, this study aims to design, build, and test a Network Disruption Warning and Recording Information System. This research applies the Research and Development method through a waterfall approach, including requirement analysis, system design, implementation, and testing. Developers built this software using the Laravel framework and MySQL database, operating it on a virtual private server infrastructure. This system presents significant novelty by simultaneously integrating connection downtime history recording functions and distributing instant warning notifications via a WhatsApp gateway. Based on evaluation results, black box testing demonstrated a one hundred percent success rate across all operational features. Furthermore, expert testing and user acceptance testing sequentially obtained feasibility percentages of 92.59% and 95.33%, categorized as Highly Feasible. This warning system operates optimally to mitigate various technical network constraints. For future research, the author recommends expanding the system's monitoring range to all end-point hardware devices and improving algorithms to detect intermittent network disruptions.

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