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Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Published by Badan Perencanaan, Penelitian dan Pengembangan Daerah, Kabupaten Semarang
ISSN : 28278143     EISSN : 28277961     DOI : https://doi.org/10.55606/jurimbik.v2i2
Core Subject : Economy, Education,
Economics, Econometrics & Finance Other
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 311 Documents
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Pengaruh Disiplin dan Kompetensi Kerja Terhadap Kinerja Karyawan pada PT. Cardig Anugrah Sarana Catering Nur Fitriana Azizi; Cecep Haryoto
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.v6i2.2093

Abstract

The purpose of this study was to determine the effect of Work Discipline and Work Competence on Employee Performance at PT. Cahaya Anugrah Sarana Catering. This study used observation and questionnaires as instruments. Fifty employees were selected as respondents, using a saturated sampling technique. The research approach used was quantitative associative analysis using primary data. Data analysis utilized SPSS software with multiple linear regression analysis. The results showed that partially, Work Discipline had no significant effect on Employee Performance with a significance value >0.05. Meanwhile, Work Competence had a positive and significant effect on Employee Performance with a significance value <0.05. Simultaneously, Work Discipline and Work Competence had a positive and significant effect on Employee Performance at PT. Cahaya Anugrah Sarana Catering. These findings indicate that improving employee performance in a company is more influenced by the level of employee work competence, such as knowledge, skills, and abilities, than by work discipline alone. Therefore, companies need to focus more on efforts to improve employee competence through continuous training and development.
Analisis Financial Distress Altman Z-Score: Studi Perusahaan Subsektor Textile & Garmen Tahun 2024 Muhammad Atibbaul Muna; Anisa Kusumawardani
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.v6i2.2094

Abstract

This study aims to analyze the financial distress condition of textile and garment sub-sector companies listed on the Indonesia Stock Exchange in 2024 using the Altman Z-Score model. This research employs a quantitative approach using secondary data obtained from corporate financial statements. The research sample consists of 21 companies selected through purposive sampling. The results indicate that 10 companies are classified in the safe zone, 4 companies are in the grey zone, and 7 companies are in the distress zone. The bankruptcy case of PT Sri Rejeki Isman Tbk (SRIL) is consistent with the Z-Score results, which indicate severe financial distress. This study confirms that the Altman Z-Score model can serve as an effective early warning system for detecting potential corporate bankruptcy.
Analisis Perlindungan Hukum Terhadap Konsumen dalam Transaksi Pembiayaan Hunian Akad Iṣtiṣna’ dan Murābahah : Studi di Perumahan Graha Tata Persada Gowa Dewi Arviani Pasimai; Marilang; Rahman Ambo Masse
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.v6i2.2098

Abstract

This study aims to describe and analyze housing financing transactions based on sharia contracts, the form of legal protection provided to consumers by the developer in the Graha Tata Persada Gowa housing complex, and the factors influencing the implementation of housing financing transactions from the perspective of Islamic law. The study employs a qualitative method with a sharia-based approach and a phenomenological approach. Data were collected through observation, interviews, and documentation, using both primary and secondary data sources. The findings show that, based on the transaction mechanism and the financing process applied, housing transactions at Graha Tata Persada Gowa have been carried out in accordance with sharia principles, reflecting the application of the istisna’ contract in the procurement and construction of housing. Furthermore, in terms of home ownership financing, the mechanism used indicates a clear sale-and-purchase transaction between the bank, the developer, and the consumer, with the price and payment obligations agreed upon in advance. This is consistent with the principles of the murabahah contract. However, the implementation of consumer protection in housing financing transactions has not fully met the principles of justice and the fulfillment of consumer rights under Islamic law. The researcher proposes four stages of a mechanism that is in line with Islamic law, namely: identification and determination of defects (‘aib), affirmation of the developer’s responsibility (mas’uliyyah), granting the consumer the right of choice, and resolution through deliberation (musyawarah).
Pengaruh Etika Profesi, Pengalaman Auditor, Independensi dan Gaya Kepemimpinan Terhadap Kinerja Auditor BPKP Provinsi Sumatera Barat Larasati; Wiwik Andriani; Rini Susanti
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.v6i2.2106

Abstract

This study aims to examine the influence of professional ethics, auditor experience, independence, and leadership style on auditor performance at the Badan Pengawasan Keuangan dan Pembangunan (BPKP) of West Sumatra Province. The research employed a quantitative method with a survey design, in which questionnaires were distributed to 90 BPKP auditors. Data were analyzed using multiple linear regression with the assistance of SPSS. The findings reveal that auditor experience, independence, and leadership style exert a positive and significant effect on auditor performance, whereas professional ethics does not show a significant effect. Furthermore, the independent variables collectively demonstrate a significant influence on the dependent variable.
Peran Kecerdasan Emosional Generasi Z di Indonesia dalam Menghadapi Tantangan Karir pada Era Digital Vesti Nadari Artisti
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.v6i2.2111

Abstract

Generation Z constitutes a significant proportion of Indonesia’s population and is increasingly entering the labor market amid rapid digital transformation. Despite their technological fluency, Generation Z faces substantial career challenges, including high youth unemployment, skills mismatch, and psychological pressure associated with digital work environments. Emotional intelligence (EI) has been widely recognized as a critical competence in enhancing career adaptability, work readiness, and performance in modern organizations. This study aims to examine the role of emotional intelligence among Generation Z in Indonesia in addressing career challenges in the digital era. This research employs a qualitative descriptive approach through a literature review and secondary data analysis derived from national statistics and previous empirical studies. The findings indicate that emotional intelligence plays a strategic role in improving employability, adaptive capacity, interpersonal effectiveness, and mental resilience among Generation Z. The study highlights the importance of integrating emotional intelligence development into educational curricula and workforce training programs to support sustainable career development in the digital economy.
Analisis Budaya Perusahaan dan Work Life Balance melalui Motivation Work Behavior terhadap Kinerja Karyawan pada CV. Duta Jaya Makmur Dewi Andriani
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.v6i2.2112

Abstract

This study aims to analyze the influence of organizational culture, work-life balance, and job satisfaction on employee performance through work motivation as an intervening variable at UD. Duta Jaya Makmur. The method used was quantitative with an explanatory research approach, using primary data from the distribution of questionnaires and field observations to 100 employees of the company. Data analysis was carried out with the help of SmartPLS4 which showed that organizational culture and work-life balance have a positive and significant influence on work motivation and employee performance. Work motivation has also been shown to play a key role in strengthening the influence of these variables on employee performance. The results of the study confirm that a strong organizational culture and good work-life balance management can improve employee motivation and work performance in a sustainable manner.
Pengaruh Literasi Keuangan Terhadap Kelangsungan Usaha Melalui Sikap Keuangan dan Fintech pada UMKM Kuliner di Kecamatan Biringkanaya Kota Makassar A. Annisa Rahmasari; Ratna Suharto; Andi Tenri Ampa; Hikmayani Subur; Andi Annisa Sulolipu
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.v6i2.2124

Abstract

This study aims to analyze the influence of Financial Literacy on Business Continuity through the mediating role of Financial Attitudes and Fintech utilization among culinary MSMEs in Biringkanaya District, Makassar City. The background of the study is based on the dynamics of MSME development that demands good financial management skills and readiness to adapt to digital technology to maintain business sustainability. This study uses a quantitative approach with a population of 1,063 culinary MSMEs and a sample of 291 respondents determined using the Slovin formula. Data were collected through questionnaires and analyzed using Partial Least Square-based Structural Equation Modeling with the help of the SmartPLS 4 application. The results show that Financial Literacy has a positive and significant effect on Business Continuity, Financial Attitudes, and Fintech utilization. In addition, Financial Attitudes and Fintech utilization are proven to significantly mediate the relationship between Financial Literacy and Business Continuity. These findings imply that increasing financial understanding can shape wiser financial management behavior and encourage the effective use of digital transaction technology to maintain business resilience and growth in the digital economy era.
Pengaruh FOMO Terhadap Impulse Buying Melalui Self-Control Sebagai Variabel Mediasi pada Konsumen Produk Wardah TikTok Live Erni Ernanda; Henry Casandra Gultom; Liyandri Rasbina Tarigan
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.v6i2.2134

Abstract

The development of TikTok Live as a form of social commerce provides real-time interaction and promotion that has the potential to encourage impulse buying behaviour among consumers. One of the psychological factors that plays an important role in this phenomenon is Fear of Missing Out (FOMO), which can weaken an individual's ability to control themselves. This study aims to analyse the influence of FOMO on impulse buying with self-control as a mediating variable among consumers of Wardah products on TikTok Live. This study uses a quantitative approach with a causal associative design through an explanatory survey method. The research sample consisted of 180 student respondents who had made purchases through TikTok Live, using purposive sampling techniques. Data analysis was conducted using Structural Equation Modelling–Partial Least Squares (SEM-PLS). The results show that FOMO has a positive and significant effect on impulse buying and a negative and significant effect on self-control. Furthermore, self-control has a negative and significant effect on impulse buying and is proven to mediate the effect of FOMO on impulse buying. These findings emphasise the importance of strengthening consumer self-control and implementing more ethical live commerce marketing strategies.
Penerapan Sistem Elektronik dan E-Bupot untuk Efisiensi Pelaporan Pajak di PT Telkom Property Putri Shefina; Mohammad Iqbal Firdaus
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.v6i2.2156

Abstract

This study aims to analyze the implementation of the E-Bupot (Electronic Tax Deduction Certificate) system at PT Telkom Property as part of the transition from a manual system to a digital system in the tax process, which aims to improve the efficiency, accuracy, and transparency of tax reporting. This study uses a descriptive qualitative approach through interviews with tax division employees. The results show that the implementation of the electronic system and E-Bupot at PT Telkom Property has a positive impact on tax administration, especially in minimizing data input errors, accelerating the creation of tax deduction certificates, and facilitating the process of tax reporting to the Directorate General of Taxes (DGT). However, the implementation of this system still faces obstacles in the form of technical problems and limited user understanding of the application features. Overall, the use of the electronic system and E-Bupot has proven effective in improving the efficiency, transparency, and accountability of corporate tax reporting.
Pengaruh Motivasi Berwirausaha dan Adversity Quotient terhadap Minat Berwirausaha Mahasiswa melalui Self-Efficacy R. Zharkasy B.; Muh. Ihsan Said Ahmad; Andi Tenri Ampa; Ratnah S.; Andi Sawe Riesso
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.v6i2.2166

Abstract

This study aims to analyze the effect of entrepreneurial motivation and adversity quotient on the entrepreneurial interest of students in the Economic Education Study Program at Universitas Negeri Makassar, both directly and through self-efficacy as a mediating variable. The research employed a quantitative approach using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS 4.0 software. The research population consisted of 351 active students, with a sample of 187 respondents selected using proportional stratified probability sampling. Data were collected through a 4-point Likert scale questionnaire. The results indicate that entrepreneurial motivation and adversity quotient have a positive and significant effect on entrepreneurial interest, and both variables also significantly influence self-efficacy. Furthermore, self-efficacy is proven to have a positive and significant effect on entrepreneurial interest and to mediate the influence of entrepreneurial motivation and adversity quotient on students’ entrepreneurial interest. These findings highlight the importance of enhancing motivation, strengthening the ability to cope with challenges, and developing self-efficacy through educational programs and entrepreneurship development initiatives to foster students’ entrepreneurial interest.

Page 29 of 32 | Total Record : 311

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