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 
The Influence of Financial Literacy and Financial Self-Efficacy on the Financial Management Behavior of MSMEs Mediated by Financial Attitude; (A Study of MSMEs in Cibeber District, Cianjur Regency) Muhamad Haki Najili; Sutrisno; Muhammad Gusvarizon
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.v7i2.3890

Abstract

This study aims to analyze the effect of financial literacy and financial self-efficacy on the financial management behavior of Micro, Small, and Medium Enterprises (MSMEs) in Cibeber District, Cianjur Regency, with financial attitude as a mediating variable. The study is motivated by the gap between the financial literacy index (66.46%) and the financial inclusion index (80.51%) of the Indonesian population based on the 2025 SNLIK survey, as well as the limited financial management practices among local MSME actors. This research used a quantitative method with a causal associative approach. A sample of 355 MSME actors was determined using the Slovin formula through a purposive sampling technique. Data were collected using a 5-point Likert-scale questionnaire and analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with SmartPLS 3. The results show that financial literacy and financial self-efficacy have a positive and significant effect on both financial attitude and financial management behavior. Financial attitude also has a positive and significant effect on financial management behavior and significantly mediates the effect of financial literacy and financial self-efficacy on financial management behavior. This study recommends strengthening financial literacy education programs and practical mentoring for MSME actors to enhance financial self-efficacy and foster a positive financial attitude, thereby encouraging better and more sustainable financial management behavior.
The Influence of Consumer Behavior and E-Wallet Benefits on the Business Sustainability of Rumah Pulsa Fauzan via Customer Loyalty in Cianjur: A 2025 Analysis Siti Aisyah Safitri; Mona Karina; Muhammad Gusvarizon
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.v7i2.3891

Abstract

This study aims to analyze the influence of consumer behavior and the benefits of e-wallets on the business sustainability of Rumah Pulsa Fauzan in Cianjur Regency through customer loyalty as a mediating variable. The study is grounded in the rapid growth of Indonesia's digital economy, which pushes micro, small, and medium enterprises (MSMEs), including pulse-selling businesses, to adopt digital payment systems to remain competitive. A quantitative method with a causal associative approach was applied to 190 respondents selected through purposive sampling. Data were collected through questionnaires, interviews with the business owner, field observations, and secondary data from books, scientific journals, prior studies, and business documents, then analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 3. The results show that consumer behavior and e-wallet benefits have a positive and significant effect on both customer loyalty and business sustainability, customer loyalty has a positive and significant effect on business sustainability, and customer loyalty mediates the effect of consumer behavior and e-wallet benefits on business sustainability. These findings suggest that pulse-selling business owners should keep strengthening their understanding of consumer behavior and optimizing e-wallet benefits, alongside building customer loyalty, to sustain their business amid increasingly intense digital competition.
The Influence of Ease of Use, Security, and Trust on the Intention to Use QRIS among MSME Operators in Cianjur Regency, with Perceived Risk as a Mediating Variable Salsabila Azahra; Rinto Rivanto; Reni Febrianti
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.v7i2.3898

Abstract

The adoption of the Quick Response Code Indonesian Standard (QRIS) among Micro, Small, and Medium Enterprises (MSMEs) in Cianjur Regency continues to increase, yet the intention to use it is still influenced by several factors. This study examines the effects of ease of use, security, and trust on the intention to use QRIS through perceived risk as a mediating variable. A quantitative approach with descriptive and verificative methods was employed, involving 200 MSME owners selected through purposive sampling. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 3. The results show that ease of use, security, and trust have a positive and significant effect on the intention to use QRIS, with security showing the strongest effect. Ease of use and trust significantly reduce perceived risk, while security does not. Perceived risk has a significant negative effect on intention to use and partially mediates the effect of ease of use, but not of security or trust. The adjusted R square for intention to use is 0.637. Ease of use, security, and trust increase the intention to use QRIS, with perceived risk acting as a partial mediator on the ease-of-use path.
The Influence of Service Quality and Promotion on Customer Satisfaction Mediated by Customer Trust at Ria Busana Store in Cianjur Afnisa Firdaus; Parso; Putu Tirta Sari Ningsih
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.v7i2.3905

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 Social Media Promotion Service Quality and Product Price on Consumer Purchase Decisions at Optik B. Riski Cianjur through Brand Image as a Mediating Variable Arsy Kirana Salsabila; Hasan Basri; Helena Louise Panggabean
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.v7i2.3925

Abstract

This study aims to analyze the effects of service quality, social media promotion, and product price on consumer purchasing decisions at Optik B. Riski Cianjur through brand image as a mediating variable. The study employed a quantitative approach using purposive sampling involving 200 respondents. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS. The findings show that service quality and social media promotion have positive and significant effects on brand image, while product price has no significant effect on brand image. Service quality, social media promotion, product price, and brand image have positive and significant effects on purchasing decisions. Brand image mediates the effects of service quality and social media promotion on purchasing decisions but does not mediate the effect of product price. The R-square values are 0.221 for brand image and 0.382 for purchasing decisions. The study recommends that Optik B. Riski Cianjur prioritize service quality improvement, optimize social media promotion, maintain price suitability with product benefits, and strengthen brand image to improve consumer purchasing decisions.
The Influence of Product Completeness and Service Quality on Purchase Decisions Mediated by Consumer Satisfaction (A Case Study of Hemat Toserba and Grosir in Cianjur Regency) Siti Ahda Wiah; Muhammad Gusvarizon; Agustinus Yanuar Budhi Heriyanto
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.v7i2.3936

Abstract

This study aims to analyze the effects of product completeness and service quality on purchasing decisions through consumer satisfaction at Hemat Toserba and Grosir in Cianjur Regency. This research employed a quantitative approach using a survey method involving 180 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 3. The results indicate that product completeness and service quality have a positive and significant effect on consumer satisfaction. Product completeness does not have a direct and significant effect on purchasing decisions, whereas service quality and consumer satisfaction have a positive and significant effect on purchasing decisions. Consumer satisfaction fully mediates the effect of product completeness on purchasing decisions and partially mediates the effect of service quality on purchasing decisions.
The Influence of Physical Workload, Mental Workload, and Shift Work on Employee Performance Through Job Stress as a Mediating Variable at Hotel Grand Bydiel Cianjur Ita Citra Putriya Ningsih; Helena Louise Panggabean; 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.v7i2.3947

Abstract

The hospitality industry requires readiness of human resources to deliver fast, accurate, and consistent service, so that job demands may increase the pressure experienced by employees. This study aims to analyze the effect of physical workload, mental workload, and shift work on employee performance through job stress as a mediating variable among employees of Hotel Grand Bydiel Cianjur. A quantitative method with a causal-associative approach was used, involving 109 employees selected through a saturated sampling technique. Data were analyzed using Structural Equation Modeling based on Partial Least Square (SEM-PLS) with SmartPLS 3. The results show that physical workload has a positive and significant effect on employee performance but no significant effect on job stress. Mental workload has a negative and significant effect on job stress but no significant effect on employee performance. Shift work has a positive and significant effect on both employee performance and job stress. Job stress has no significant effect on employee performance and does not mediate the effect of the three independent variables on employee performance. Hotel management is advised to continuously evaluate workload distribution, shift scheduling, and employee stress management.
Readiness for Implementing Activity-Based Costing in Determining Production Costs and Cost Efficiency among Food Processing MSMEs in Bekasi City Fitri Andrijani; Ependi; Lily Nabilah
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.v7i2.3959

Abstract

This study aims to analyze the application of Activity-Based Costing (ABC) in determining the cost of production (HPP) for food-processing MSMEs in Bekasi City. MSMEs play an important role in Indonesia’s economy but still face challenges in achieving accurate HPP due to conventional costing methods that often produce cost distortions. ABC is chosen because it allocates costs based on actual activities consuming resources, thus providing more accurate and relevant cost information. This research employs a contextual qualitative approach by exploring the experiences of MSME actors in implementing ABC, including human factors, work culture, and resource limitations. The focus is not only on HPP accuracy but also on the impact of ABC on cost efficiency and pricing strategies. The findings are expected to show that ABC enhances MSME competitiveness through more realistic cost calculations, control of non-value-added activities, and competitive pricing. The novelty of this study lies in developing a conceptual ABC model relevant to Indonesian MSMEs, as well as integrating simple digital accounting technology to support sustainable implementation. Therefore, this research contributes to strengthening MSME cost systems and provides a basis for policies and managerial accounting training in the small business sector.
THE The Influence of Workload and Routine Repetition on Employee Productivity with Work Stress as an Intervening Variable Annisa Putri Adyaning Tyas; Ependi; Mansur
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.v7i2.3993

Abstract

This study aims to analyze the influence of workload and routine repetition on employee productivity through job stress as an intervening variable at PT Jasamarga Tollroad Operator in 2026. This study uses an explanatory quantitative approach involving 115 employees as respondents. Saturated sampling was used because all members of the population meeting the research criteria were included as respondents. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results show that workload has a positive and significant effect on job stress and employee productivity. Routine repetition also has a positive and significant effect on job stress and employee productivity. Job stress has a positive and significant effect on employee productivity. Job stress does not mediate the effect of workload on employee productivity because the p-value of 0.050 does not meet the specified significance criterion of p < 0.05. In contrast, job stress partially mediates the effect of routine repetition on employee productivity. These findings indicate the importance of balanced management of workload, routine repetition, and job stress to maintain employee productivity.
The Influence of Accounting Literacy and the Digitalization of Financial Record-Keeping on the Business Resilience of Culinary MSMEs in Kramat Jati District, with Accounting Information Quality as a Mediating Variable Novia Prasiantiwi; Neneng Suryani; Reni Febrianti
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.v7i2.3994

Abstract

This study examines the effects of accounting literacy and financial recordkeeping digitalization on business resilience among culinary MSMEs in Kramat Jati District and tests accounting information quality as a mediating variable. A quantitative approach was applied using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. Data were collected through questionnaires from 100 culinary MSME owners in Kramat Jati District. The results show that Accounting Literacy and Digitalization of Financial Recording do not significantly affect Business Resilience, while Digitalization of Financial Recording has a positive and significant effect on Accounting Information Quality, with a coefficient of 0.540, T-statistic of 1.998, and P-value of 0.046. Accounting Information Quality does not significantly affect Business Resilience. The R^2 values are 0.859 indicates that 85.9% of the variation for Accounting Information Quality and 0.506 indicates that 50.6% of the variation for Business Resilience. The indirect-effect tests indicate that accounting information quality does not mediate the effects of accounting literacy or financial recordkeeping digitalization on business resilience. These findings indicate that digitalization is more evident in shaping accounting information quality than in directly explaining business resilience.

Page 45 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