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Contact Name
Muzakki
Contact Email
jurnalmanajemen@uwp.ac.id
Phone
+6285331177760
Journal Mail Official
jurnalmanajemen@uwp.ac.id
Editorial Address
Jl. Pd. Benowo Indah No.1-3, Surabaya, 60293
Location
Kota surabaya,
Jawa timur
INDONESIA
Implementasi Manajemen & Kewirausahaan
ISSN : -     EISSN : 27768554     DOI : 10.38156
Core Subject : Economy, Science,
The IMKA provides a forum for academics and professionals to share the latest developments and advances in knowledge and practice of management business both theory and practices. It aims to foster the exchange of ideas on a range of important management subjects and to provide stimulus for research and the further development of international perspectives.  The main objective of the Journal of Management & Entrepreneurship Implementation (IMKA) is to facilitate the scientific publication of research results in Indonesia and participate in improving the quality and quantity of research for academics and researchers. The Journal of Management & Entrepreneurship Implementation (IMKA) is published every April and October. The Journal of Management & Entrepreneurship Implementation (IMKA) invites manuscripts in the following areas: Marketing management, Finance and management accounting, Strategic management, Operation, logistic and supply chain management, Human resource management, E-business, Knowledge management, Management information system, International business, Quantitative and research method, Tourism management, Business ethics, and Entrepreneurship.
Articles 156 Documents
Integration of Ranked Positional Weight (RPW) and Theory Of Constraints (TOC)–Drum Buffer Rope (DBR) for improving the efficiency of sub-assembly engine and transmission lines Cucu Wahyudin; Sinta Rahmawati; Rinto Yusriski
Implementasi Manajemen & Kewirausahaan Vol 6 No 1 (2026): IMKA JOURNAL
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/imka.v6i1.841

Abstract

Assembly line imbalance is a significant issue in the manufacturing of complex products, often resulting in bottlenecks, idle time, and efficiency losses. This study integrates the Ranked Positional Weight (RPW) method with the Theory of Constraints (TOC) using the Drum–Buffer–Rope (DBR) mechanism to improve the performance of the sub-assembly line for an APC 6×6 engine and transmission. The analysis involved 39 work elements across eight stations, processed through standard time measurement, cycle-time calculation, and workstation formation using RPW. The balancing results show a reduction in stations from eight to four, leading to a twofold improvement in line efficiency—from 37.47% to 74.94%—along with a decrease in balance delay from 62.53% to 25.06% and a smoother workload distribution (smoothness index reduced from 695.66 to 486.58). The integration of TOC–DBR ensured a controlled production rhythm based on the capacity of the Critical Constraint Resource (CCR), with a 25% protective buffer to maintain flow continuity. Backward scheduling determined job release timing, aligning throughput with actual capacity. These findings confirm that combining RPW and TOC–DBR effectively enhances both assembly-line efficiency and the realism of production scheduling.
Sebuah Efektivitas Penyertaan Modal Pemerintah pada Utilitas Air Minum: Sebuah Studi Bibliometrik, 1986–2025 Agung Bayu Murti; Tri Haryanto; Deni Kusumawardani; Subekti Subekti
Implementasi Manajemen & Kewirausahaan Vol 6 No 2 (2026): IMKA JOURNAL
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/imka.v6i2.860

Abstract

This study maps the global literature on drinking-water utility financing to examine the position of government capital participation (PMP), the instrument through which Indonesian regional governments inject equity into municipal water companies (PDAM). Drawing on 2,006 Scopus-indexed articles published between 1986 and 2025 and analysed with bibliometrix and VOSviewer, it combines performance analysis and science mapping with a direct measurement of financing terminology. Annual output grew from 48 articles in 1986–1989 to 817 in 2020–2025. The central finding is a pronounced asymmetry: private-participation terminology appears as an author keyword in 484 articles against 95 for public capital, a ratio of 5.09 to one, even though the corpus was constructed entirely from public-financing search terms. More strikingly, the specific vocabulary of equity participation is absent altogether: not one of the 2,006 articles carries government equity, public equity, capital injection, or equity injection as an author keyword. Attention to private participation has fallen from 31% of output in 2010–2019 to 18.6% in 2020–2025, yet public-capital scholarship has remained flat near 5%, indicating that the vacated space has not been filled. Interpreted through the soft-budget-constraint framework, this asymmetry suggests that the evaluative apparatus developed for private participation has yet to be matched by a comparable framework for government capital participation itself.
Integration of enjoyment and trust in the technology acceptance model: The mediating role of attitude toward use in behavioral intention among QRIS users in Yogyakarta M. Habbi Albib; Nuryakin Nuryakin
Implementasi Manajemen & Kewirausahaan Vol 6 No 2 (2026): IMKA JOURNAL
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/imka.v6i2.903

Abstract

This study aims to analyze the integration of the emotional dimension (enjoyment), trust, and the core variables of the Technology Acceptance Model (TAM) perceived usefulness and perceived ease of usein shaping the attitude toward using and behavioral intention regarding the Quick Response Code Indonesian Standard (QRIS) in the Special Region of Yogyakarta. Furthermore, this study examines the mediating role of attitude toward using in the relationship between cognitive factors (usefulness and ease of use) and behavioral intention. An explanatory causal quantitative research design was applied to 280 active QRIS users selected via purposive sampling. Data analysis was conducted using Structural Equation Modeling (SEM) based on AMOS The results validate the ten proposed hypotheses. Enjoyment was found to have a positive and significant effect on trust and perceived ease of use. Trust positively influenced perceived usefulness. Additionally, perceived usefulness and perceived ease of use had positive and significant effects on both attitude toward using and behavioral intention. Attitude toward using was also found to exert a dominant positive influence on behavioral intention. Mediation analysis confirmed that attitude toward using acts as a partial mediator in the relationship between cognitive factors (perceived usefulness and perceived ease of use) and behavioral intention. These findings underscore that technical cognitive evaluations must first be translated into an affective attitude of acceptance to foster sustained adoption.
Determinants of conventional bank profitability: The influence of social strata lifestyle, mobile banking adoption, and information technology investment on PT Bank Mandiri (Persero) Tbk, 2020-2025 Ilham Rifandi; Herlin Tundjung Setijaningsih
Implementasi Manajemen & Kewirausahaan Vol 6 No 2 (2026): IMKA JOURNAL
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/imka.v6i2.893

Abstract

This study examines the determinants of profitability at PT Bank Mandiri (Persero) Tbk by analyzing the effects of social strata, lifestyle, mobile banking adoption, and information technology (IT) investment during the 2020–2025 period. A quantitative approach with a longitudinal time-series design was employed using secondary data obtained from annual reports, banking statistics, and relevant company publications. Profitability was measured using Return on Assets (ROA), while the data were analyzed using regression analysis with Stata. The results show that social strata, lifestyle, mobile banking adoption, and IT investment have positive effects on profitability. Among the variables examined, mobile banking adoption demonstrates the strongest influence, highlighting the importance of customer participation in digital banking services in supporting bank profitability. Social strata and lifestyle contribute through customers’ financial capacity and digital transaction behavior, while IT investment supports profitability through digital infrastructure and operational efficiency. The findings emphasize that profitability in conventional banking is increasingly associated with the interaction between customer characteristics, digital behavior, and technological capabilities. PT Bank Mandiri should therefore prioritize increasing active mobile banking usage while ensuring that IT investment and digital services remain aligned with customers’ needs.
Decoding eco-innovation: Green marketing practices, green intellectual capital, sustainable packaging and distribution for sustainable performance Purwoko Purwoko; Muhammad Ali Fikri; Desta Rizky Kusuma; Sri Wulandari; Taufik Hidayat
Implementasi Manajemen & Kewirausahaan Vol 6 No 2 (2026): IMKA JOURNAL
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/imka.v6i2.751

Abstract

Increasing global environmental pressures and stakeholder demands present companies with the challenge of optimizing internal resources and operational practices to achieve sustainable performance. This study examines how green marketing practices, green intellectual capital, and sustainable packaging and distribution interact to influence sustainable performance, with eco-innovation as a mediating factor among batik Micro, Small, and Medium Enterprises (MSMEs) in Yogyakarta. This study employs a quantitative approach with a cross-sectional design involving 155 MSMEs selected through purposive sampling. Data were collected via a structured questionnaire and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with SmartPLS version 4.0. The results indicate that green marketing practices, sustainable packaging and distribution, and eco-innovation have a significant positive relationship with sustainable performance, whereas the direct relationship of green intellectual capital is not significant. All three variables showed a positive relationship with eco-innovation, which also acted as a mediator in the relationship between the three independent variables and sustainable performance. These findings expand the application of Stakeholder Theory and the Resource-Based View by identifying differences in the patterns of direct and indirect relationships between marketing practices, intellectual resources, and operational practices and sustainable performance.
Strategic agility and innovation capability as the missing links between digital transformation and public sector performance: The moderating role of digital leadership Priyo Utomo; Syamsul Arifin; Novi Sri Sandyawati
Implementasi Manajemen & Kewirausahaan Vol 6 No 2 (2026): IMKA JOURNAL
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/imka.v6i2.764

Abstract

This study explores how strategic agility and innovation capability mediate the effects of digital transformation and dynamic capabilities on strategic performance in the public sector, with digital leadership serving as a moderating factor. Drawing on the Dynamic Capabilities View (DCV), data were collected from 275 civil servants in the Surabaya City Government, Indonesia—one of the country’s pioneers in digital governance. Using Structural Equation Modeling (SEM-LISREL), the results reveal that digital transformation and dynamic capabilities significantly enhance strategic agility, which subsequently strengthens innovation capability and improves strategic performance. However, their direct effects on performance are insignificant without the presence of strong digital leadership. These findings demonstrate that technology adoption alone does not guarantee better performance; instead, organizational agility, innovation capability, and leadership alignment are essential to realizing the benefits of digital transformation. Theoretically, this study advances DCV by identifying strategic agility and innovation capability as sequential mechanisms linking digital transformation to performance outcomes. Practically, it highlights the need for policymakers and public managers to integrate digital transformation initiatives with leadership development, organizational culture reform, and innovation management to achieve sustainable, citizen-oriented public sector performance.
The effect of digital content quality and social media engagement on brand awareness of casual and streetwear fashion MSMEs: The mediating role of brand positioning among generation z consumers in Indonesia Annisa Lisdayanti; Irma Nilasari
Implementasi Manajemen & Kewirausahaan Vol 6 No 2 (2026): IMKA JOURNAL
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/imka.v6i2.770

Abstract

This study examines how digital content quality and social media engagement shape brand awareness among Indonesian casual and streetwear fashion MSMEs, positioning brand positioning as an intervening (mediating) mechanism that channels these effects for Generation Z consumers. Using a cross-sectional online survey, data were collected from 150 respondents and analyzed with partial least squares structural equation modeling (PLS-SEM, SmartPLS 4). The model demonstrated an acceptable approximate fit (SRMR = 0.059) and explained 59.2% of the variance in brand positioning and 72.8% in brand awareness. Among the predictors, social media engagement recorded the largest total effect on brand awareness (0.534), followed by content quality (0.399); these magnitudes are interpreted comparatively rather than as evidence of causal dominance. Brand positioning partially mediated both relationships, with the indirect path accounting for 23.1% of the total effect for content quality and 19.3% for engagement (variance accounted for, VAF), indicating a predominantly direct pathway complemented by a positioning-mediated one. The findings extend consumer-based brand equity theory into algorithm-driven digital ecosystems and suggest that, rather than allocating fixed budget shares, MSMEs should prioritize engagement-building, supported by consistent content quality and a clearly differentiated positioning, to cultivate sustainable awareness among Generation Z.
Uncovering live streaming features and discounts on the dynamics of online shopping behaviour in Indonesia novita ekasari; Rosmeli Rosmeli; Rita friyani; Nurhanayani Nurhanayani; Revino Andika Pratama
Implementasi Manajemen & Kewirausahaan Vol 6 No 2 (2026): IMKA JOURNAL
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/imka.v6i2.779

Abstract

This study aims to analyze the influence of Live Streaming Shopping (LSS) and Product Discount on Purchase Decision with Impulse Buying as a mediating variable on e-commerce consumers in Indonesia. Methodology: The research used a quantitative explanatory approach with a survey method. Data were collected from 200 respondents who had made transactions through the live streaming feature on Shopee, TikTok Shop, Tokopedia, or Lazada. The sampling technique used purposive sampling, while data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). Result: Product Discount and LSS have a positive and significant effect on Impulse Buying and Purchase Decision. Impulse Buying also has a positive effect on Purchase Decision and partially mediates the relationship between Product Discount and LSS on Purchase Decision. These findings support the Stimulus–Organism–Response (SOR) framework in explaining live commerce consumer behavior. Conclusion: Purchasing decisions in live commerce are influenced by a combination of promotional stimuli, interactive experiences, and consumer psychological responses. Interactive live streaming strategies and selective discounts can enhance the effectiveness of digital marketing
Profitability in Indonesian basic materials firms: Asset turnover, leverage, and growth al'an Falina Rizkya; Gusganda Suria Manda; Kosasih Kosasih; Nunung Nurhasanah
Implementasi Manajemen & Kewirausahaan Vol 6 No 2 (2026): IMKA JOURNAL
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/imka.v6i2.844

Abstract

This study analyzes the factors that influence profitability measured by Return on Assets (ROA) through Total Asset Turnover (TATO), Debt to Equity Ratio (DER), Sales Growth, and Firm Size in basic materials companies in Indonesia in 2019-2025. This research uses a balanced panel data set of 14 firms (98 firm-year observations) and applies a Fixed Effect Model with firm-level cluster-robust standard errors. The results show that DER has a significant negative effect on ROA, which means that higher leverage is related to lower profitability. Firm Size has a significant positive effect on ROA, suggesting that larger firms enjoy economies of scale and more robust operational capacity. On the other hand, TATO and Sales Growth have positive but insignificant effects, which suggest that efficiency in the use of assets and growth in revenues do not necessarily lead to higher profitability in capital intensive industries. Overall, capital structure and firm size are more important drivers of profitability than operational efficiency alone. These results emphasize the importance of prudent financing decisions and the appropriate asset size to maintain financial performance in the basic materials industry.
Implied cost of equity in Indonesian consumer non-cyclicals: Evidence from information asymmetry, disclosure, and leverage Rizke Maulina; Nunung Nurhasanah; Rina Maria Hendriyani
Implementasi Manajemen & Kewirausahaan Vol 6 No 2 (2026): IMKA JOURNAL
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/imka.v6i2.864

Abstract

This study examines the relationship between information asymmetry, voluntary disclosure, leverage, and the implied cost of equity among Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange during 2020–2024. Drawing on Agency Theory, Signalling Theory, and Market Microstructure Theory, the study investigates whether these factors are associated with firms’ implied cost of equity within an emerging-market context. Using purposive sampling, a balanced panel of 170 firm-year observations from 34 companies was analyzed using a two-way fixed-effects model with robust standard errors. The results indicate that the explanatory variables are jointly associated with the implied cost of equity, with the model explaining approximately 58.69% of the variation in the dependent variable based on the adjusted R². Partially, information asymmetry, measured by the relative bid-ask spread, exhibits a statistically significant negative association with the implied cost of equity. This finding differs from the conventional expectation that greater information asymmetry is associated with a higher cost of equity and may be related to liquidity conditions, investor composition, or other market microstructure characteristics. However, these mechanisms are not directly tested in the present study. Voluntary disclosure and leverage do not show statistically significant associations with the implied cost of equity. The findings suggest that the relationship between information asymmetry and the implied cost of equity may be context dependent in an emerging equity market. The study contributes empirical evidence from Indonesian Consumer Non-Cyclicals companies while acknowledging limitations related to the sector-specific sample, five-year observation period, and untested explanatory mechanisms.