cover
Contact Name
Danang
Contact Email
lpkdgeneration2022@gmail.com
Phone
+6285726173515
Journal Mail Official
danang@stekom.ac.id
Editorial Address
Jl. Gatot Subroto No. 20, Kab. Semarang, Provinsi Jawa Tengah, 50226
Location
Kab. demak,
Jawa tengah
INDONESIA
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
ISSN : 28278119     EISSN : 28097793     DOI : https://doi.org/10.55606/jurimea.v2i1
Core Subject : Economy,
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.
Articles 281 Documents
Analisis Kualitatif Strategi Pemerintah Daerah dalam Mengoptimalkan Hasil Pengelolaan Kekayaan Daerah untuk Meningkatkan Pendapatan Ferdy Akbar; Nuh Yabest Sinaga; Nasirwan Nasirwan; Nabila Tijani Tharifah
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : 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.v6i2.2153

Abstract

Regional asset management is a strategic instrument in increasing Local Own-Source Revenue (PAD) and supporting the fiscal independence of local governments in the era of regional autonomy. However, many local governments in Indonesia still face challenges in asset management, such as weak asset inventory systems, limited transparency, insufficient human resource capacity, and the suboptimal utilization of productive assets. This study aims to analyze local government strategies in optimizing regional asset management to increase local revenue. The research employs a qualitative approach using a literature review method through the analysis of academic literature, government regulations, and policy reports related to regional asset management. The results indicate that the optimization of regional assets is strongly influenced by governance quality, supervision systems, policy integration, and innovative asset management strategies such as digitalization of asset information systems, partnerships with the private sector, and performance-based governance implementation. In addition, several issues persist, including weak internal controls and cases of asset management irregularities that may cause regional financial losses. Therefore, strengthening transparency, accountability, human resource capacity, and synergy among government, the private sector, and the community is necessary to achieve optimal, sustainable regional asset management that significantly contributes to increasing PAD and regional development
Pengaruh Sistem Informasi Akuntansi, E-Commerce, Dan Self-Efficacy Terhadap Kinerja UMKM Di Kota Bengkulu Violanda Rizqi; Iwin Arnova; Helmi Herawati
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : 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.v6i2.2164

Abstract

The development of digital technology requires Micro, Small, and Medium Enterprises (MSMEs) to adapt in business management to improve performance and competitiveness. The implementation of Accounting Information Systems (AIS), the use of e-commerce, and self-efficacy of business actors are factors suspected to influence MSME performance. This study aims to analyze the influence of Accounting Information Systems, e-commerce, and self-efficacy on MSME performance in Bengkulu City, both partially and simultaneously. This study uses a quantitative approach with primary data obtained through the distribution of questionnaires to MSMEs in Bengkulu City. The analytical method used is multiple linear regression analysis with the help of the SPSS program 26. Hypothesis testing is carried out through the t-test to determine the partial effect, the F-test to determine the simultaneous effect, and the coefficient of determination (R²). The results of the study indicate that Accounting Information Systems and self-efficacy have a partial effect on the performance of MSMEs in Bengkulu City, while e-commerce has no partial effect on MSME performance. However, Accounting Information Systems, e-commerce, and self-efficacy simultaneously influence MSME performance. This indicates that improved MSME performance is more influenced by financial management skills and business actors' self-confidence than by individual e-commerce use. This research is expected to benefit MSMEs in improving business performance through strengthening financial management and developing self-efficacy, as well as serve as a consideration for local governments in designing targeted MSME development programs.
Pengaruh Kelengkapan Produk, Kualitas Pelayanan, Harga dan Lokasi Terhadap Keputusan Pembelian: Studi Pada Toko Kelontong Madura di Kota Surakarta David Damar Wijayanto; Mutya Paramita Pratita
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : 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.v6i2.2192

Abstract

Madura grocery stores represent a form of micro retail business that has experienced rapid growth in Surakarta City. This study aims to examine the influence of product completeness, service quality, price, and location on consumer purchasing decisions. The research employs a quantitative approach using primary data collected through questionnaires distributed to respondents. The sampling technique applied is quota sampling, with a total of 100 respondents. Data analysis is conducted using multiple linear regression, t-test, F-test, and the coefficient of determination (R²), supported by IBM SPSS version 25 software. The results indicate that all variables examined—product completeness, service quality, price, and location have a significant effect on consumer purchasing decisions
Pengaruh Gaya kepemimpinan, Motivasi Kerja dan Lingkungan Kerja terhadap Kinerja Karyawan di Naturale Villa Nusa Lembongan I Kadek Yoga Sucipta; Wayan Sri Maitri
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : 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.v6i2.2197

Abstract

Human resources are a key asset that determines the success of an organization or company. Optimal employee performance is a crucial indicator in achieving company goals. This study aims to determine the impact of leadership style, work motivation, and the work environment on employee performance at Naturale Villa Nusa Lembongan. The sampling technique used in this study was saturated sampling, with a sample size of 35 employees. Data were collected using documentation and questionnaires, and multiple linear regression analysis was performed using SPSS version 26. Based on the analysis, this study shows that leadership style has a positive and significant effect on employee performance at Naturale Villa Nusa Lembongan. This means that the better the leadership style implemented by the superior, the higher the employee's performance. Work motivation has a positive and significant effect on employee performance at Naturale Villa Nusa Lembongan. This means that the higher the employee's work motivation, the higher their performance. The work environment has a positive and significant effect on employee performance at Naturale Villa Nusa Lembongan. This means that the better and more conducive the work environment perceived by employees, the higher their performance
Pengaruh Kepemimpinan, Lingkungan Kerja, dan Disiplin Kerja terhadap Kinerja Karyawan pada Bumi Muwa Hotel Ubud I Wayan Bina Candra Amertha; Wayan Sri Maitri
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : 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.v6i2.2198

Abstract

High-quality and professional human resources will be created if the company consistently develops and rewards employees for their performance. This study aims to determine the impact of leadership, work environment, and work discipline on employee performance at Bumi Muwa Hotel Ubud. The sampling technique used in this study was saturated sampling, with a sample size of 60 employees. Data were collected using observation, questionnaires, and documentation studies, processed using multiple linear regression analysis using SPSS version 26. Based on the analysis, this study shows that leadership has a positive and significant effect on employee performance at Bumi Muwa Hotel Ubud. This means that the better the leadership, the higher the employee performance. The work environment has a positive and significant effect on employee performance at Bumi Muwa Hotel Ubud. This means that a comfortable, safe, and conducive work environment can increase employee morale and performance in carrying out their duties and responsibilities. Work discipline has a positive and significant effect on employee performance at Bumi Muwa Hotel Ubud. This means that the higher the employee's level of work discipline, the better their performance in carrying out their duties and responsibilities. Leadership, work environment, and work discipline have a positive and significant impact on employee performance at Bumi Muwa Hotel Ubud. This means that the implementation of good leadership, supported by a conducive work environment, and high work discipline can collectively improve employee performance optimally
Pengaruh Customer Experience Terhadap Customer Loyalty Melalui Customer Engagement Sebagai Variabel Intervening Pada Cafe Teras Co Pekanbaru Citra Naina Viona Br Lumbantobing; Syofiatul Safitri
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : 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.v6i2.2205

Abstract

This study aims to determine the effect of of customer experience on customer loyalty of Teras co cafe visitors in Pekanbaru, by integrating customer engagement as an intervening variable in the research model. This research adopted a quantitative approach with a descriptive design. Primary data was obtained by distributing research questionnaires to 99 respondents. This sampling process applied a purposive sampling technique, where participants were selected based on specific criteria relevant to the study's focus. The data analysis technique applied relied on the Partial Least Squares Structural Equation Modeling (PLS-SEM) method, utilizing SmartPLS software version 4.0 as its primary statistical processing instrument. Empirical evidence from statistical test results confirmed that customer experience triggers a positive and significant direct influence, both on the formation of customer loyalty and customer engagement. In addition, customer engagement was also confirmed to have a positive and significant contribution to increasing customer loyalty. Comprehensively, the test results proved that customer engagement successfully bridged the influence of customer experience on increasing customer loyalty in a positive and significant direction
Peran Kepemimpinan Dalam Mengelola Konflik Dilingkungan Organisasi Secara Efektif Hari Risky Syahputra; Cecep Castrawijaya
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : 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.v6i2.2219

Abstract

Leadership plays a crucial role in conflict management within an organization. Conflict is an unavoidable phenomenon in interactions between individuals and groups with differing interests, values, or perspectives. If not managed effectively, this conflict can negatively impact individual performance within an organization, work relationships, and member productivity. Therefore, effective leaders are required to manage conflict effectively and productively. This study aims to analyze the role of leadership in managing conflict within an organization. By using qualitative research methods through a descriptive approach. The results of this study indicate that leaders possess strategic skills in identifying the initial sources of conflict, facilitating communication between members, and creating fair and mutually beneficial solutions between individuals and groups. Leaders must also possess strong communication skills, empathy, and negotiation skills to manage conflict positively and prevent it from escalating into a larger problem. With effective leadership, conflict can be utilized as a means to improve cooperation, innovation, and overall organizational performance. This research is expected to provide an understanding of the importance of the role of leadership in creating a more harmonious and productive organizational environment.
Analisa Dampak Penerapan Aplikasi Jatonic terhadap Efisiensi dan Akuntabilitas Manajemen Kas Kecil Hardani Hardani; Ninuk Riesmiyantiningtias; Hariyanto Hariyanto
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : 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.v6i2.2248

Abstract

Advances in digital technology have brought about significant changes in the world of accounting, where processes that were previously performed manually have now shifted to fully automated systems supported by specialized software. Currently, PT. Abadi Jaya has implemented a computerized accounting system, which automates the recording, management, and reporting of the company’s financial data. Manual petty cash management is inefficient and lacks accountability in reporting. PT. Abadi Jaya faces several issues, including errors in inputting petty cash expenditure amounts due to human error, and limited access to the Jatonic application, which is restricted to specific departments. and delays in reporting. Research Objectives: To analyze the implementation of the Jatonic application; to identify factors influencing the smoothness of petty cash management processes; to identify challenges faced by the company in petty cash management. The method used was a case study at PT. Abadi Jaya employed a descriptive qualitative approach, including primary data collected through interviews, observations, and documentation of recording processes before and after implementation. The research results indicate that the Jatonic application significantly reduces reconciliation processing time, eliminates the risk of manual input errors, and saves administrative costs, representing an increase in efficiency. On the other hand, the application’s audit trail and multi-level approval features have successfully enhanced transparency and clarified accountability for each expenditure, thereby ensuring strong financial accountability. With updates and improvements in technical aspects and oversight, this system can deliver greater benefits for the company’s operations..
Pengaruh Audit Operasional Dan Pengendalian Internal Terhadap Efektivitas Kinerja Pegawai Dinas Sosial Kota Bengkulu Tahun 2025 Jamilah Jamilah; Pedi Riswandi; Nina Yulianasari
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : 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.v6i2.2258

Abstract

This study aims to determine the influence of operational audits and internal control on the effectiveness of employee performance at the Bengkulu City Social Service Office. \ employee performance (significance 0.014 < 0.05); (2) internal control also has a positive and significant influence (significance 0.004 < 0.05); and (3) simultaneously, both variables have a significant influence on performance (significance < 0.001). The Adjusted R² value of 0.450 indicates that 45% of the variation in employee performance can be explained by operational audit and internal control, while the remaining 55% is influenced by other factors outside the model.Based on the results, it can be concluded that the better the implementation of operational audits and the internal control system, the more increased the effectiveness of employee performance. Therefore, strengthening the monitoring system and internal control is an important factor in improving the quality of social services.
Analisis Perbandingan Pendapatan UMKM Destinasi Wisata Gunung Telomoyo Sebelum dan Sesudah Covid-19 di Kecamatan Ngablak Kabupaten Magelang Septiyani Septiyani; Febryantahanuji Febryantahanuji
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : 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.v6i2.2259

Abstract

This study aims to analyze the comparative income of Micro, Small, and Medium Enterprises (MSMEs) in the Mount Telomoyo tourist destination before and after the COVID-19 pandemic in Ngablak District, Magelang Regency. This research employs a quantitative approach with a descriptive-comparative design. Data were collected through questionnaires, structured interviews, and documentation involving 30 MSME actors selected using purposive sampling.. Data analysis was conducted using descriptive and inferential statistics, including multiple linear regression, t-test, F-test, and coefficient of determination with the assistance of SPSS software. The findings reveal that the COVID-19 pandemic had a significant impact on the decline of MSME income, primarily due to a drastic reduction in tourist visits. However, in the post-pandemic period, a recovery trend in income was observed, driven by an increase in visitor numbers, ticket price adjustments, and improved business profitability. Partially, variables such as VAT, ticket price, number of visitors, profitability, and taxes paid do not exhibit a significant effect on MSME income. Nevertheless, simultaneously, all independent variables significantly influence MSME income. These findings indicate that the dynamics of MSME income in tourism areas are not determined by a single variable, but rather by the complex interaction of multiple economic factors simultaneously