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Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Published by Lembaga Pengembangan Kinerja Dosen
ISSN : 28278119     EISSN : 28097793     DOI : https://doi.org/10.55606/jurimea.v2i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi adalah untuk menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai Ilmu bidang Manajemen, Ekonomi Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia, dalam melakukan pertukaran informasi tentang hasil-hasil penelitian terbaru yang telah dilakukan. Jurnal ini terbit bulan Maret, Juli dan November.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 281 Documents
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Pengaruh CSR, Profitabilitas dan Kinerja Lingkungan Terhadap Nilai Perusahaan Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Fernianda Wahyu Ramadanthy; Titiek Rachmawati
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): MARET : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i1.1904

Abstract

This study aimed to analyze the impact of corporate social responsibility (CSR), profitability, and environmental performance on company value in the mining sector listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. A quantitative approach was employed. Secondary data included annual financial reports and sustainability reports from 2021 to 2024. The study population comprised 65 mining entities listed on the IDX, with a purposive sampling technique for 40 companies. Statistical data processing was performed using SPSS version 25. The study's main findings demonstrate that CSR, profitability, and environmental performance individually have a positive and significant impact on company value. Furthermore, when tested simultaneously, the three independent variables were shown to have a significant impact on company value
Efektivitas Program Pembangunan Infrastruktur Jalan di Desa Betak Kecamatan Kalidawir Kabupaten Tulungagung Wimpi Nur Hisana; Putri Novita Sari; Abrillian Naiimatuz Zahra; Bintis Ti’anatud Diniati
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): MARET : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i1.1911

Abstract

The development of rural infrastructure is an essential effort to meet the basic needs of the community through the provision of physical facilities that are planned and implemented in a participatory manner. This study aims to evaluate the effectiveness of the implementation of paved road construction in Krajan 2 Hamlet, Betak Village and its impact on the community's quality of life. The approach used was descriptive qualitative through observation, interviews, and documentation. The results of the study indicate that the development process proceeded according to stages thanks to village deliberations, proper resource management, and clear monitoring mechanisms. The paved road construction improves accessibility, mobility, economic activity, and environmental comfort. In addition, the development fosters a sense of collective responsibility in maintaining public facilities and strengthens social interaction among residents. This study confirms that transparency, community participation, and the commitment of the village government are key factors in the success of development, while also serving as a reference for other villages in developing effective and sustainable development models.
Literasi Keuangan Digital, Perilaku Konsumtif, Dan Risiko Overborrowing Pada Generasi Z di Era Paylater Riana Multhazam; Nurul Fajriah Yahya; Muhammad Qadafi Zulkarnain
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): MARET : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i1.1916

Abstract

The transformation of the digital financial ecosystem has presented complex challenges for Generation Z in managing personal finances, particularly related to the proliferation of Buy Now Pay Later services. This study analyzes the interconnection between digital financial literacy, consumer behavior, and the risk of overborrowing among 150 Generation Z respondents who are active PayLater users in Makassar City through a quantitative approach with a survey method. The research instrument used a questionnaire compiled with a Likert scale, analyzed using multiple regression. The results show that the level of digital financial literacy of respondents is in the moderate category, while consumer behavior shows a high level. Regression analysis reveals that consumer behavior has a significant positive effect on the risk of overborrowing, while digital financial literacy does not show a significant protective effect. The findings indicate that 58.7 percent of respondents allocate more than 30 percent of their income to installments, with 40.7 percent having active loans on 3-4 platforms simultaneously. This study recommends strengthening holistic financial education that integrates cognitive and behavioral aspects, as well as the implementation of integrated credit scoring regulations to mitigate the systemic risk of overborrowing.
Analisis Pengaruh Modal, Produktivitas, Teknologi Dan Harga Jual Terhadap Pendapatan Nelayan Di Kecamatan Bone Pantai Sri Relin Kacong; Syarwani Canon; Irawati Abdul
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): MARET : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i1.1920

Abstract

The results of the study show that: (1) capital has a positive and significant effect on fishermen’s income. This indicates that any increase in capital will lead to an increase in fishermen’s income in Bone Pantai District, as capital is the main production factor supporting all operational activities, including the provision of fishing gear, fuel, boat maintenance, and fishing logistics. (2) Productivity has a positive and significant effect on fishermen’s income. This means that higher productivity increases fishermen’s income, as productivity reflects the ability of fishermen to produce a greater quantity or higher-value catch in a more efficient use of time and cost. (3) Technology has a positive and significant effect on fishermen’s income. This implies that improvements in technology contribute to higher income, since technology plays an important role in enhancing the efficiency and effectiveness of fishing operations. (4) Selling price has a positive and significant effect on fishermen’s income. This means that an increase in the selling price will increase fishermen’s income, as higher prices provide direct economic benefits, especially in areas such as Bone Pantai where most fishermen still rely on traditional marketing systems. (5) Capital, productivity, technology, and selling price simultaneously have a significant effect on fishermen’s income in Bone Pantai District. This indicates that simultaneous improvements in these four variables strengthen business capacity, increase the value of fish catch, improve operational efficiency and product quality, and directly add value to fishermen’s income.
Eksplorasi Literasi Keuangan, Hedonisme, dan Perilaku Konsumtif dalam Membentuk Pola Kesehatan Keuangan Pribadi Generasi Z Nur Azlya Rahmadhani; Muhammad Afdal; Natasya Natasya; Ayuditha Nanda; Joni Hendra
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): MARET : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i1.1929

Abstract

This study is motivated by the increasing consumptive behavior of Generation Z, which is influenced by low financial literacy, the prevalence of hedonistic lifestyles, and the strong exposure to social media in everyday life. This study aims to analyze the relationship between financial literacy, hedonism, and consumptive behavior and explain how these three variables shape Generation Z's personal financial health patterns. Using a qualitative approach with in-depth interview techniques, this study involved several participants selected through purposive sampling. The data were analyzed using thematic analysis to identify patterns and meanings from the participants' experiences. The results showed that low financial literacy, hedonistic lifestyles, and the strong influence of social media were the main factors driving consumptive behavior among Generation Z. A lack of understanding about money management made young people more likely to follow trends and buy things based on their desires rather than their needs. This study concludes that the interaction of these three factors significantly contributes to the decline in the personal financial health of the younger generation. Theoretically, this study enriches the study of the financial behavior of the digital generation, and practically provides a basis for the development of financial education programs that are more adaptive to the needs of the current generation
Pengaruh Likuiditas dan Struktur Aktiva terhadap Struktur Modal pada Perusahaan Otomotif dan Komponen yang terdaftar di Bursa Efek Indonesia Annisa Rahim; Mariaty Ibrahim
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): MARET : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i1.1938

Abstract

The purpose of this study is to examine how asset structure and liquidity affect a company's capital structure. Automotive and component firms that are listed on the Indonesia Stock Exchange between 2020 and 2024 are among the study objectives. Purposive sampling was used to pick the sample, which produced 12 businesses that satisfied the requirements. This topic is relevant because the automotive and component industry is a capital-intensive sub-sector that requires financial stability and accuracy in funding decisions, especially during the research period, which was marked by fluctuating economic conditions. Liquidity is measured through CR, QR, and CaR, while asset structure is proxied by FAR, and DER is used as an indicator of capital structure. Five years' worth of financial statement data were examined using multiple linear regression in this quantitative analysis. The analysis's findings demonstrate that CR significantly and negatively affects capital structure, suggesting that businesses with greater liquidity often employ less debt as internal funding is available. An rise in current assets other than inventory has not significantly affected the usage of debt since QR has a positive but has not significantly. Additionally, CaR exhibits a little negative impact, suggesting that cash has little bearing on the funding system. Additionally, there is no discernible impact of the asset structure on the capital structure. However, it has been demonstrated that both asset structure and liquidity have a substantial impact at the same time; the model can account for between 73 and 76 percent of the variance in capital structure
Pemanfaatan Digital Finance dan Perilaku Keuangan Dalam Mendukung Keberlanjutan Usaha Coffee Shop di Kota Bukittinggi Norhafizah Syafitri; Mariaty Ibrahim
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): MARET : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i1.1939

Abstract

Penelitian ini bertujuan untuk menganalisis pemanfaatan digital finance dan perilaku keuangan pelaku usaha dalam mendukung keberlanjutan usaha coffee shop di Kota Bukittinggi. Keberlanjutan usaha menjadi isu penting seiring meningkatnya persaingan dan perubahan perilaku konsumen di sektor kuliner perkotaan. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus deskriptif. Informan penelitian terdiri atas lima pemilik dan pengelola coffee shop yang dipilih secara purposive. Pengumpulan data dilakukan melalui wawancara mendalam, observasi, dan dokumentasi, sedangkan analisis data menggunakan model interaktif Miles, Huberman, dan Saldaña yang meliputi reduksi data, penyajian data, serta penarikan kesimpulan. Hasil penelitian menunjukkan bahwa pemanfaatan digital finance, khususnya sistem pembayaran QRIS, e-wallet, dan aplikasi pencatatan keuangan, berperan dalam meningkatkan efisiensi transaksi, mempercepat arus kas, serta mendukung ketertiban pencatatan keuangan usaha. Namun, tingkat pemanfaatannya masih bervariasi antar coffee shop dan belum seluruhnya dimaksimalkan sebagai alat manajerial. Selain itu, perilaku keuangan pelaku usaha, yang tercermin dari perencanaan keuangan, pengendalian pengeluaran, kebiasaan menabung dan investasi, serta pencatatan keuangan, terbukti menjadi faktor kunci dalam menjaga stabilitas dan keberlanjutan usaha. Coffee shop dengan perilaku keuangan yang lebih disiplin menunjukkan kemampuan yang lebih baik dalam mempertahankan pelanggan, beradaptasi terhadap perubahan lingkungan bisnis, dan menghadapi tekanan persaingan. Penelitian ini menyimpulkan bahwa integrasi antara pemanfaatan digital finance dan perilaku keuangan yang baik berkontribusi positif terhadap keberlanjutan usaha coffee shop di Kota Bukittinggi. Temuan ini memberikan implikasi bahwa adopsi teknologi keuangan perlu disertai dengan penguatan perilaku pengelolaan keuangan agar manfaat digitalisasi dapat dirasakan secara optimal dalam mendukung keberlanjutan UMKM sektor kuliner.
Pengaruh Influencer Social Media Dan Citra Merek Terhadap Niat Beli Pada Generasi Z Ni Luh Komang Elistya Putri Damayanti; I. G. A. Agung Omika Dewi
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): MARET : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i1.1943

Abstract

Gen Z students are known to be easily influenced by influencers and brand image in making purchasing decisions, especially for beauty products like Jennskin. This study aims to determine the influence of social media influencers and brand image on Generation Z purchase intentions, specifically for the local e-commerce brand Jennskin, which actively utilizes digital marketing strategies for Generation Z consumers at the National University of Education, Denpasar. The sampling method used in this study was purposive sampling, resulting in a sample of 120 undergraduate students from the National University of Education, Denpasar, belonging to Generation Z who purchased Jennskin products on the Jennskin e-commerce platform. Data were collected using a questionnaire, and the analysis technique used was multiple linear regression analysis using SPSS version 26. Based on the analysis, this study shows that social media influencers have a partial positive and significant effect on purchase intentions among Generation Z. Brand image has a partial positive and significant effect on purchase intention among Generation Z. Social media influencers and brand image simultaneously have a positive and significant effect on purchase intention among Generation Z.
Peran Work Engagement Pada Pengaruh Beban Kerja Terhadap Kepuasan Kerja Di CV. Devano Silver Gianyar I Kadek Ova Rionaldi; Ketut Elly Sutrisni
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): MARET : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i1.1944

Abstract

The level of employee job satisfaction in Indonesia has attracted the attention of various survey institutions. Therefore, comparing survey results is important to provide a more comprehensive picture of employee job satisfaction in Indonesia. This study aims to determine the role of work engagement in the influence of workload on job satisfaction at CV. Devano Silver Gianyar. The sampling technique used in this study was saturated sampling, with a sample size of 45 employees. Data were collected using questionnaires and documentation, and the analysis technique used was a variance-based structural equation model or component-based structural equation model, also known as Partial Least Squares (PLS). Based on the analysis, this study shows that workload has a negative and significant effect on job satisfaction. These results indicate that increasing workload has a negative and significant impact on job satisfaction among employees at CV. Devano Silver Gianyar. Workload has a negative and significant impact on work engagement. These results indicate that increasing workload has a negative and significant impact on work engagement among employees at CV. Devano Silver Gianyar. Work engagement has a positive and significant impact on job satisfaction. These results indicate that increasing work engagement has an impact on job satisfaction among employees at CV. Devano Silver Gianyar. Work engagement can act as a mediating variable in the influence of workload on job satisfaction. The results indicate that higher work engagement stemming from effective workload management will increase job satisfaction among employees at CV. Devano Silver Gianyar.
Pengaruh Audit Tenure dan Audit Market Concentration Terhadap Kualitas Audit Syariah Rindy Anticha; Usdeldi Usdeldi; Ferri Saputra Tanjung
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): MARET : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i1.1959

Abstract

This study aims to analyze the effect of audit tenure and audit market concentration on sharia audit quality in companies included in the Jakarta Islamic Index (JII) and listed on the Indonesia Stock Exchange for the 2019–2023 period. This study uses a quantitative approach involving 20 companies in the Jakarta Islamic Index (JII) and listed on the Indonesia Stock Exchange for the 2019-2023 period, resulting in 100 data. This study uses secondary data collection through the company's annual report. The analysis method in this study uses logistic regression analysis and statistical testing through the Wald test and simultaneous test (Omnibus Test). The results of the study indicate that partially, audit tenure has a negative and significant effect on sharia audit quality, indicating that the length of the relationship between the auditor and the client can reduce auditor independence. Conversely, audit market concentration has a positive and significant effect on sharia audit quality, indicating that market dominance by large auditors can increase audit professionalism and accuracy. Simultaneously, both variables are proven to have a significant effect on the quality of sharia audits, although the coefficient of determination (Nagelkerke R Square) of 0.291 indicates that there are still other variables outside the model that contribute 70.9%. This finding provides important implications for Public Accounting Firms, sharia companies, and further researchers in efforts to improve the quality and integrity of sharia audits in Indonesia.

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