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. semarang,
Jawa tengah
INDONESIA
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
ISSN : 28278143     EISSN : 28277961     DOI : https://doi.org/10.55606/jurimbik.v2i2
Core Subject : Economy, Education,
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan merupakan Jurnal yang diterbitkan oleh Barenlitbangda Kabupaten Semarang. Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan adalah untuk menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai Ilmu bidang Manajemen dan Bisnis, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Manajemen dan Bisnis dari seluruh Indonesia, dalam melakukan pertukaran informasi tentang hasil-hasil penelitian terbaru yang telah dilakukan. Jurnal ini terbit 3 kali dalam setahun yaitu pada bulan Februari, Juni dan Oktober
Articles 311 Documents
Penerapan SA 500 pada Prosedur Audit Utang Usaha Dila Arigra Putri; Habibie, Samas Adimisa Mishbah
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 6 No. 1 (2026): Februari : Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v6i1.1535

Abstract

Accounts Payable Audit is an essential part of the financial statement examination process to ensure the accuracy and completeness of a company's liabilities. Auditing Standard (SA) 500 on Audit Evidence serves as the primary guideline for auditors in collecting and evaluating sufficient and appropriate audit evidence. This study discusses the application of SA 500 in the audit procedures of accounts payable, starting from planning, implementation, to the documentation of audit evidence. The method used is literature study and procedural analysis based on SA 500. By understanding SA 500, auditors can conduct audits more effectively and ensure that accounts payable are recorded accurately in accordance with applicable standards.
Peran Strategi Digital, Citra Destinasi, Ulasan Wisatawan terhadap Niat Berkunjung Kembali di Sangeh Monkey Forest Ida Ayu Gde Meila Satyawati Manuaba; Anak Agung Istri Agung Maheswari; Ni Putu Nina Eka Lestari; Putu Purnama Dewi
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 6 No. 2 (2026): Juni, Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v6i2.1836

Abstract

This study examines the influence of digital promotion, destination image, and visitor reviews on revisit intention to Sangeh Monkey Forest Bali, a natural-cultural attraction increasingly exposed through social media yet lacking optimal digital engagement. Using a quantitative approach, data were collected from 130 respondents who had visited the destination and accessed online information through platforms such as TikTok, Instagram, and Google Review. The analysis was conducted using Partial Least Squares to measure the predictive relationship among variables. The findings reveal that digital promotion and destination image do not significantly influence revisit intention, while visitor reviews demonstrate a positive and significant effect, indicating that social validation plays a more dominant role than promotional messages or perceived image. These results highlight the importance of strengthening authentic visitor experiences and managing online reviews as strategic digital assets. The study provides practical implications for destination managers in improving content strategies and enhancing service quality to support revisit behavior.
Analisis Strategi Ekspor Briket Arang Tempurung Kelapa : Studi CV. Sastro Moekti Oetomo Widi Awanda Yuliana; Sherena Wahyutari
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 6 No. 2 (2026): Juni, Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v6i2.1851

Abstract

This study analyzes the export strategy of coconut shell charcoal briquettes implemented by CV. Sastro Moekti Oetomo using a qualitative approach supported by SWOT analysis. The findings indicate that consistent product quality, worker competence, and flexibility in adjusting product specifications serve as the company’s key strengths, while limited production capacity, insufficient digital promotion, and the absence of long-term supplier agreements remain internal constraints. Externally, stable demand from Middle Eastern markets offers growth opportunities, whereas fluctuations in raw material prices and global competition present challenges that require attention. Based on these findings, the study formulates strategic recommendations that include strengthening digital promotion, increasing production capacity, obtaining international quality certifications, and establishing long-term partnerships with raw material suppliers to enhance competitiveness and support the sustainability of the company’s export performance in the global market.
Inovasi Digital Sebagai Pengaruh Peningkatan Jumlah Siswa di Campuhan College Ubud Putu Ayu Titha Paramita Pika; Putu Satya Wirasentana
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 6 No. 2 (2026): Juni, Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v6i2.1857

Abstract

This research seeing the impcat of Digital Marketing, Creative Content, and Digital Promotion on the increase in student enrollment at Campuhan College. The research focuses on the importance of digital communication strategies for educational institutions in attracting prospective students. Quantitative method applied using questionnaires and multiple regression analysis. And the end result shows about every variables have a good effect, contributing 77.4% to the increase in student numbers. These results indicate that engaging, relevant, and consistent digital strategies effectively enhance prospective students’ interest and enrollment decisions. The implication is that Campuhan College should strengthen its content management and digital activities to maintain attractiveness and support institutional growth.
Determinan Pekerja Komuter di Indonesia Nisrina Nurhaniyah; Erni Panca Kurniasih
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 6 No. 2 (2026): Juni, Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v6i2.1862

Abstract

The decline in the number of commuters in Indonesia over the past ten years indicates a shift in labor mobility behavior. This study analyzes the influence of education, minimum wages, economic growth, and unemployment rates on commuting dynamics using a quantitative descriptive approach based on 2015–2024 BPS data. The results show that increases in education and wages have not yet encouraged commuting due to inequality in employment opportunities and high transportation costs. Economic growth has the potential to increase commuting, but is hampered by poor intermodal transportation connectivity. Meanwhile, the post-pandemic decline in unemployment has not increased commuting intensity due to the increasing preference for hybrid and remote work. These findings confirm that commuter mobility in Indonesia is influenced not only by financial incentives, but also by the efficiency of physical mobility and changes in the labor market structure.
Strategi Perkembangan UMKM Cirasa dan Dimsum 66 di Daerah Universitas Sumatera Utara dalam Mendorong Perekonomian Veri Sangap Tua Pasaribu; Hannes Inmanuel Sinaga; Pebiola Silalahi; Emi Angelina Sinambela; Rotua Sahat Pardamean Simanullang
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 6 No. 2 (2026): Juni, Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v6i2.1900

Abstract

This study aims to analyze the development strategies of Cirasa and Dimsum 66 MSMEs in the vicinity of Universitas Sumatera Utara, focusing on business growth and competition in the local economy. The research employed a case study approach, collecting data through semi-structured interviews with employees, direct field observations of business operations, and documentation of products and production processes. Data were analyzed qualitatively and descriptively to identify strategies related to product innovation, raw material management, utilization of digital platforms, financial management, and customer loyalty maintenance. The findings indicate that both MSMEs rely on consistent product quality, excellent service, efficient raw material management, and the development of new product variations as primary growth strategies. The use of digital platforms has helped expand market reach, while financial management and access to capital remain challenges that require further attention. These findings are expected to serve as a reference for other culinary MSMEs in formulating sustainable business development strategies.
Efektivitas Implementasi SOP Ops B2B dalam Mendukung SLA Operasional Akademik di Startup Edutech Lya Firnanda; Vian Ahmad Saputra
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 6 No. 2 (2026): Juni, Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v6i2.1949

Abstract

This study aims to analyze the effectiveness of implementing the Standard Operating Procedure (SOP) in  the Business-to-Business (Ops B2B) Operations Division to support the achievement of the Service Level Agreement (SLA) in academic operations at Schoters. The research employs a descriptive qualitative method with data collected through interviews and documentation of work outputs from Ops B2B staff located Yogyakarta and Jakarta. The findings indicate that the implementation of SOPs has helped establish a more systematic and structured workflow for each operational process. However, its effectiveness is still not optimal due to differences in understanding among staff, delay in certain work processes, limited digital systems for monitoring SLA, and the SOP is still in the process of being created and developed. Most SLA targets have been achieved, although delays still occur in processes such as the delivery of learning Plan (LP) and IELTS test result reporting. Efforts to improve effectiveness can be made by developing a digital SLA monitoring system, creating more detailed SOP documentation, strengthening the culture of SOP implementation within the company, and conducting regular SOP-related training. This research is expected to serve as a reference for improving academic operational systems in education technology-based service companies.
Implementasi Kebijakan Pengelolaan Piutang PKB pada UPPD Kabupaten Blora terhadap Efektivittas Pendapatan Daerah Siti Nurwahyu; Vian Ahmad Saputra
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 6 No. 2 (2026): Juni, Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v6i2.1954

Abstract

This study aims to analyze the implementation of the policy for managing Motor Vehicle Tax (PKB) receivables at the UPPD of Blora Regency in improving the effectiveness of regional revenue through the Door to Door (D2D) and Sengkuyung programs. This study employs a descriptive qualitative approach, with data collected through observation, documentation, and in-depth interviews as a means of data validation. The results show that the Door to Door (D2D) program plays a role in updating data on previous-year tax receivables through the delivery of tax collection letters (STPD) and verification of tax object data, while the Sengkuyung program is more effective in encouraging the realization of current-year PKB revenue. The implementation of both programs contributes positively to strengthening the tax database, improving administrative compliance of taxpayers, and supporting the effectiveness of regional revenue management in Blora Regency.
Harga, Kualitas Pelayanan, dan Kepuasan Wisatawan pada Destinasi Wellness Tourism Titi Batu Ubud I Gusti Ayu Rismadewi; Putu Ratna Juwita Sari; Komang Widhya Sedana Putra P; Putu Ayu Titha Paramita Pika
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 6 No. 2 (2026): Juni, Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v6i2.1955

Abstract

The development of wellness tourism in Ubud has intensified destination competition, making an understanding of the factors that explain tourist satisfaction increasingly important. This study aims to examine the impact of pricing and service quality in wellness tourism on tourist satisfaction at Titi Batu Ubud. The research adopts a quantitative approach using a survey method, with data collected through questionnaires distributed to 112 domestic and international tourists who have experienced the services of Titi Batu Ubud. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results of this study confirm that price has a statistically positive effect on tourist satisfaction, while service quality is also proven to have a positive and significant influence. Furthermore, price and service quality simultaneously demonstrate a statistically positive relationship with tourist satisfaction. These findings indicate that price fairness in relation to the benefits received, along with high-quality service, are key components in creating tourist satisfaction. The implications of this research are expected to serve as a basis for the management of Titi Batu Ubud in formulating pricing strategies and enhancing service quality to promote higher levels of satisfaction and strengthen the competitiveness of wellness tourism destinations.
Pengaruh Diversifikasi dan Kepemilikan Manajerial Terhadap Kinerja Perusahaan dengan Struktur Modal sebagai Variabel Moderasi Astria Suwandini; Fauji Sanusi; Enis Khaerunnisa
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 6 No. 2 (2026): Juni, Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v6i2.1957

Abstract

This study examines the impact of diversification and managerial ownership on firm performance by employing capital structure as a moderating variable. This research is quantitative in nature and utilizes documentation techniques based on companies’ financial statements and annual reports. The population of this study consists of companies in the consumer goods sector during the 2017–2023 period. Using purposive sampling, a total of twelve companies were selected as samples. The data analysis technique employed in this research is moderation regression analysis using the Eviews 12 application. The results of the study indicate that diversification has no effect on firm performance, managerial ownership has no effect on firm performance, capital structure is able to moderate the effect of diversification on firm performance, and capital structure is unable to moderate the effect of managerial ownership on firm performance.