cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yohanes Bowo Widodo
Contact Email
ybowowidodo@gmail.com
Phone
+6285718767171
Journal Mail Official
ojslppmumht@gmail.com
Editorial Address
Universitas Mohammad Husni Thamrin Jl. H. Bokir Bin Dji'un (dh. Raya Pd. Gede) No.23-25, Dukuh, Kramat jati, 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/ileka
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 460 Documents
 42   43   44   45   46 
Gen Z Employee Turnover Intention: The Role of Leadership, Work Environment, Compensation, and Organizational Commitment Putri Azma Solehah; Agustinus Yanuar Budhi Heriyanto; Rinto Rivanto
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.v7i2.3605

Abstract

Turnover intention among Generation Z employees has become an important concern for companies because it may affect human resource stability and organizational productivity. This study aims to analyze the influence of leadership style, work environment, and compensation on turnover intention through organizational commitment among Generation Z employees at CV Satria Negara Purwakarta. This research uses a quantitative approach with a survey method. The population consists of all Generation Z employees at CV Satria Negara Purwakarta, totaling 84 respondents, with total sampling used as the sampling technique. Data were collected through questionnaires and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results show that leadership style has a positive and significant effect on the work environment, while compensation has a positive and significant effect on organizational commitment. However, most relationships with turnover intention are not significant, and organizational commitment is unable to mediate the influence of leadership style, work environment, and compensation on turnover intention. This study recommends that the company strengthen compensation management, leadership practices, and the work environment, while future research may add other variables to develop a more comprehensive model.  
The Influence of Shopee Live Interactivity, Online Promotions, and Product Quality on Purchase Decisions for MSME Products via Consumer Purchase Intention Galuh Puteri Kinanti; Agustinus Yanuar Budhi Heriyanto; Hasan Basri
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.v7i2.3614

Abstract

This study aims to analyze the influence of Shopee Live interactivity, online promotion, and product quality on purchasing decisions through consumer purchase intention in Karangtengah District, Cianjur Regency. This research employed a quantitative approach using a survey method. Data were collected from 240 respondents selected through purposive sampling and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The results indicate that Shopee Live interactivity, online promotion, and product quality have a positive and significant effect on purchase intention. Purchase intention also has a positive and significant effect on purchasing decisions. Directly, product quality has a positive and significant effect on purchasing decisions, while Shopee Live interactivity and online promotion do not have a significant effect on purchasing decisions. Furthermore, purchase intention is proven to mediate the influence of Shopee Live interactivity, online promotion, and product quality on purchasing decisions. These findings suggest that consumer purchasing decisions are largely influenced by purchase intention, which is formed through effective interactivity, attractive promotions, and high product quality.
The Influence of Capital Structure and Institutional Ownership on Firm Value with CSR as a Moderating Variable Fatimah Quroini; Iren Meita
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.v7i2.3695

Abstract

This study aims to examine the influence of capital structure and institutional ownership on firm value, with Corporate Social Responsibility (CSR) as a moderating variable, in manufacturing companies within the basic and chemical industries subsector listed on the Indonesia Stock Exchange for the period 2020–2024. This study employs a quantitative method using secondary data obtained from companies’ annual reports and sustainability reports. The sampling technique employed purposive sampling, resulting in 26 companies selected as the research sample, comprising a total of 130 observations. The data analysis techniques used were multiple linear regression and Moderated Regression Analysis (MRA) using SPSS version 25. The results indicate that capital structure has a significant effect on firm value. Institutional ownership also has a significant effect on firm value. Furthermore, Corporate Social Responsibility (CSR) has a significant effect on firm value. However, CSR is unable to moderate the relationship between capital structure and firm value, nor the relationship between institutional ownership and firm value. These findings suggest that investors still view high levels of debt and CSR disclosures as factors that can increase a firm’s financial burden, thereby leading to a decline in firm value.
The Influence of Capital Structure, Leverage, and Firm Size on the Financial Performance of Banks Listed on the IDX (2021–2024) Siti Sarah Mulyana; Layon Hocben Hutagaol
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.v7i2.3696

Abstract

This study aims to analyze the effect of capital structure, leverage, and firm size on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The background of this research is based on global economic instability following the COVID-19 pandemic, which has impacted the banking sector, as well as inconsistencies in previous research findings (research gap). The research method used is a quantitative approach with multiple linear regression analysis. The data used are secondary data in the form of annual financial statements from 15 banking companies, with a total of 58 observations. The independent variables in this study are capital structure measured by the Capital Adequacy Ratio (CAR), leverage measured by the Debt to Equity Ratio (DER), and firm size measured by total assets (bank size), while the dependent variable is financial performance measured by Return on Assets (ROA). The results show that partially, capital structure, leverage, and firm size have an effect on financial performance with varying levels of significance. Simultaneously, all independent variables have a significant effect on the financial performance of banking companies. This study contributes to banking management in making strategic decisions related to funding structure and asset management to improve financial performance.  
The Role of Sustainable Marketing, Environmental Awareness, and Green Trust in Shaping the Green Brand Image of Green Products in The Permata Tangerang Region Sugandha; Suhendar Janamarta; Fx. Pudjo Wibowo; Fidellis Wato Tholok; Heri Satrianto; Donny Yanah
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.v7i2.3707

Abstract

This study is expected to make a theoretical contribution by enriching the body of knowledge on consumer behaviour and sustainable marketing. Furthermore, it is anticipated to provide practical implications for business practitioners in formulating marketing strategies that are oriented toward sustainability principles, strengthening consumer trust in green products, and building a strong green brand image amid the growing public awareness of environmental issues. The results of the t-test indicate that each independent variable has a positive and statistically significant partial effect on the dependent variable. The calculated t-values for Sustainable Marketing (10.952), Environmental Awareness (5.138), and Green Trust (2.996) are all greater than the critical t-value (1.68957). In addition, all variables have a significance value of 0.000 (p < 0.05), confirming that each independent variable significantly and positively influences the dependent variable. The results of the F-test show an F-statistic of 252.007 with a significance probability of 0.000 (p < 0.05). Since the calculated F-value is greater than the critical F-value, it can be concluded that the independent variables, taken together, have a positive and statistically significant effect on brand image. Furthermore, the coefficient of determination (R²) is 0.815, indicating that 81.5% of the variance in brand image is explained by Sustainable Marketing, Environmental Awareness, and Green Trust. The remaining 18.5% is attributable to other factors not included in the present study.
The Effect of Net Loans Granted on the Profitability of Conventional Commercial Banks Listed on the Indonesia Stock Exchange Geraldine Eileen Alexandra; Jesselyn Sumadihardja; Mardiana
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.v7i2.3789

Abstract

This study aims to analyze the effect of net loans disbursed on the profitability of conventional commercial banks listed on the Indonesia Stock Exchange during the 2023–2025 period. The study is motivated by the strategic role of banks' intermediation function in supporting the post-COVID-19 economic recovery, as well as inconsistent findings in prior research regarding the relationship between lending and bank profitability. A quantitative approach was employed using secondary data from the annual financial statements of 30 conventional commercial banks selected through purposive sampling, yielding 90 observations over three years. Data were analyzed using panel data regression with a Random Effect Model (REM) estimated in EViews 14. The results show that net loans disbursed have a positive and significant effect on profitability, as proxied by Return on Assets (probability value of 0.0002). An Adjusted R-squared of 13.70% indicates that net lending is an important determinant, although not the sole factor influencing profitability. This study recommends that bank management maintain the quality of loans disbursed and take into account other factors, such as capital adequacy and operational efficiency, to enhance profitability.  
The Influence of Brand Image, Product Quality, and Loyalty Cards on Repeat Orders via Customer Satisfaction Siti Salwa; Rinto Rivanto; 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.v7i2.3849

Abstract

Increasing competition in the culinary industry requires restaurants not only to attract new customers but also to retain existing customers through satisfaction and repeat purchases. This study aims to analyze the effects of brand image, product quality, and loyalty card on customer satisfaction and repeat order, and to examine the mediating role of customer satisfaction among regular customers of Tsukamie Noodle Bar Bandung. This quantitative study used a survey method. The sample consisted of 51 regular customers who held loyalty cards and were selected using saturated sampling. Data were collected through a Likert-scale questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 3.0. The results show that brand image, product quality, and loyalty card have positive and significant effects on customer satisfaction. The three variables also have positive and significant effects on repeat order, while customer satisfaction is the strongest predictor of repeat order. Customer satisfaction partially mediates the effects of brand image, product quality, and loyalty card on repeat order. The R-square value is 82.3% for customer satisfaction and 81.5% for repeat order. The findings recommend strengthening brand positioning, maintaining product consistency, simplifying the loyalty card program, and continuously improving the customer experience.
The Influence of Influencer Marketing and E-WOM on Skintific Purchase Intention via Consumer Trust on TikTok Shop Fikri Zakaria; Danarti Hariani; 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.v7i2.3867

Abstract

The rapid growth of social commerce in Indonesia through TikTok Shop has prompted global skincare brands such as Skintific to rely on influencer marketing and electronic word-of-mouth (E-WOM) to reach consumers, although consumer trust in the combination of these two strategies does not necessarily form automatically. This study aims to analyze the influence of influencer marketing and E-WOM on purchase intention, with consumer trust as an intervening variable. A quantitative causal-associative approach was employed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) on 200 active TikTok users who had been exposed to Skintific content, selected through purposive sampling and analyzed with SmartPLS 3. The results show that influencer marketing and E-WOM have a positive and significant effect on consumer trust and purchase intention, and consumer trust is proven to partially mediate the influence of both on purchase intention. The model explains 77.2 percent of the variance in consumer trust and 70.6 percent of the variance in purchase intention. The study concludes that influencer marketing and E-WOM are effective digital marketing strategies for building trust and driving consumer purchase intention within the social commerce ecosystem.
The Influence of Competence and Work Motivation on Auditor Performance via Career Development at KAP Antadya Helmiansyah and Yassirli Winda Kurniawati; Neneng Suryani; Rinto Rivanto
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.v7i2.3873

Abstract

The increasing demand for auditor professionalism in maintaining financial report credibility underscores the need to strengthen auditor competence, work motivation, and career development at Public Accounting Firms (KAP). This study examines the effect of competence and work motivation on auditor performance, with career development as a mediating variable, at KAP Antadya Helmiansyah and Yassirli (KAP AHY), which shows indications of fluctuating auditor performance reflected in variations in audit completion timeliness and working-paper revisions. A quantitative associative-causal approach was applied using a census method covering 31 auditors, analyzed with Partial Least Square (SmartPLS 3) through a bootstrapping procedure of 5,000 subsamples. Results show that competence (β=0.486; p=0.002), work motivation (β=0.353; p=0.003), and career development (β=0.392; p=0.009) positively and significantly affect auditor performance. Competence and work motivation also significantly affect career development (β=0.684 and β=0.506), and career development partially mediates the effects of both competence and work motivation on auditor performance (VAF=35.5% and 36.1%). The model explains 78.9% of the variance in auditor performance (R²=0.789). This study recommends strengthening continuing professional education, performance-based reward systems, and career-path transparency at KAP.
The Influence of Social Media Promotion, Price, and Product Quality on Purchase Decisions with Purchase Intention as an Intervening Variable at Karra Kopi Maulana Ibrohim; Reni Febrianti; 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.v7i2.3889

Abstract

Intensifying competition in the coffee industry requires business actors, including cart-based coffee businesses such as Karra Kopi in Cianjur Regency, to implement effective marketing strategies. This study aims to analyze the influence of social media promotion, price, and product quality on purchase decisions, both directly and through purchase intention as an intervening variable. The study employed a quantitative associative approach with a cross-sectional design. Data were collected through questionnaires from 250 consumers of Karra Kopi selected using purposive sampling and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 3. The results show that social media promotion, price, and product quality have a positive and significant effect on both purchase intention and purchase decisions, with product quality as the strongest direct predictor of purchase decisions and purchase intention as the strongest overall direct predictor. Purchase intention was also found to partially mediate the effect of the three independent variables on purchase decisions. This study recommends that Karra Kopi prioritize consistent product quality, maintain competitive pricing, and optimize social media promotional content to enhance consumer purchase intention and purchase decisions.

Page 44 of 46 | Total Record : 460

 42   43   44   45   46 

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