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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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Determinan Akuntabilitas Pengelolaan Dana Desa dengan Komitmen Organisasi Sebagai Variabel Moderasi Raharjo Bayu Tirta; Tapi Rumondang Sari Siregar
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.v6i2.2182

Abstract

This article was motivated by the author's observation of the widespread corruption involving village funds in Indonesia, particularly in smaller regions such as Percut Sei Tuan. This situation points to weak accountability in fund management and inconsistencies found in prior studies. The study aims to examine the causal relationship between human resource competence and the use of information technology on the accountability of village fund management, as well as to assess the role of organizational commitment in moderating the effects of these two variables. A quantitative approach was employed using a survey method, with data gathered through questionnaires distributed to 72 respondents, including village heads, village secretaries, heads of finance, and members of the BPD from 18 villages in the Percut Sei Tuan District. Data analysis was conducted using t-tests, F-tests, and Moderated Regression Analysis (MRA) with the assistance of SPSS. The findings reveal that human resource competence has a positive and significant effect on the accountability of village fund management, whereas the use of information technology does not show a significant effect. Organizational commitment is found to moderate the relationship between HR competence and accountability, although it does not moderate the relationship between information technology use and accountability. The study implies that enhancing accountability in village fund management requires strengthening human resource capacity and organizational commitment, along with improving information technology infrastructure to ensure its effective use.
Analisis Strategi Pemasaran Digital pada UMKM Kuliner Nasi Cakalang Bu Sri di Medan Rahel Adilia Duha; Elsri Nurtin Gulo; Nazli Aulia Rizky; Devina Keysha; Lidya P. Pangaribuan; Melanie Putri; Windah J.P Sitompul; Hendra 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.v6i2.2185

Abstract

This study aims to analyze the marketing strategy of the UMKM culinary business Nasi Cakalang Bu Sri in North Sumatra. The main problem addressed is how the business adapts to market competition and utilizes marketing strategies, particularly digital marketing, to enhance competitiveness. The research method used is a qualitative descriptive approach with data collection techniques including observation, interviews, and questionnaires involving consumers and business actors. The results show that the marketing strategy mainly focuses on product quality, strategic location, and promotion through social media. The primary factor influencing consumer purchasing decisions is product taste, followed by price and promotion. However, there are still weaknesses in digital promotion and branding that have not been optimized. Therefore, strengthening marketing strategies through digital marketing, product innovation, and improved promotional quality is necessary to increase competitiveness and expand market share.
Pengaruh Profitabilitas dan Pengungkapan Biaya Lingkungan Terhadap Kinerja Lingkungan Eko Wiji Pamungkas; Dini Fitriani; Srie Hendraliany; Walda Hamidah; Dewi Melia; Dewi Sri; Melinda Ayu
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.v6i2.2189

Abstract

. Environmental issues have become a concern in various industries, especially in mining companies, with the increasing environmental damage caused by their operational activities. Companies tend to focus on profit generation without considering the negative impacts arising from their operational activities. Allocating environmental costs can reduce repair costs arising from environmental damage and can increase competitive advantage through good environmental performance. This study aims to analyze the effect of profitability and environmental cost disclosure on corporate environmental performance. In the data processing process, this study used 24 samples from mining companies in Indonesia. The partial regression results show that profitability and environmental cost disclosure have no effect on environmental performance, but profitability and environmental cost disclosure simultaneously have an effect on environmental performance.
Pengaruh Social Media Marketing Terhadap Intention To Continue Using Melalui Customer Satisfaction dan Brand Loyalty Rifky Arya Arnanda; Ika Baskara; Barika; Puspita Chairun Nisa
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.v6i2.2199

Abstract

The transformation of consumer behavior toward digital banking services requires digital banks to focus not only on initial adoption but also on the sustainability of service usage, particularly among Generation Z, who dominate digital service users and actively engage on social media. This study aims to analyze the effect of social media marketing on intention to continue using through the mediating roles of customer satisfaction and brand loyalty in Bank Jago Digital services among Generation Z users. This study adopts a quantitative approach using a survey method by distributing questionnaires to 145 active users of Bank Jago Digital in the Jabodetabek area. Data were analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) approach. The results indicate that social media marketing has a positive and significant effect on customer satisfaction and brand loyalty. Furthermore, customer satisfaction and brand loyalty are found to have positive and significant effects on intention to continue using. In addition, social media marketing exerts an indirect effect on intention to continue using through customer satisfaction and brand loyalty. These findings provide important implications for the digital banking industry in optimizing social media marketing strategies to enhance user satisfaction and loyalty. The conclusion of this study provide significant implications for the digital banking industry by highlighting the importance of optimizing social media marketing strategies to strengthen customer satisfaction and brand loyalty, which ultimately drive the intention to continue using digital banking services.
Analisis Motivasi dan Disiplin Belajar dalam Meningkatkan Kinerja Akademik Mahasiswa Semester 4 Prodi Administrasi Perkantoran UNIMED Alfi Nura; Kelvin Pakpahan; Nazwa Helida; Putri Hariana; Ricarda F. A. Giawa; Widya Anggraini L. Tobing
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.v6i2.2200

Abstract

This study aims to examine the influence of learning motivation and student discipline in improving the academic performance of fourth-semester students in the Office Administration Education Study Program at Universitas Negeri Medan. A descriptive qualitative approach was applied, with data collected through observation, interviews, and documentation. The informants consisted of five fourth-semester students selected using purposive sampling. Data analysis followed the Miles and Huberman model, including data reduction, data presentation, and conclusion drawing. Data credibility was strengthened through source and technique triangulation. The findings reveal that students’ learning motivation is driven by internal factors such as future aspirations, the desire to make parents proud, and expectations of gaining a decent job, as well as external factors including lecturers’ teaching methods and a supportive learning environment. Student discipline is reflected in time management, timely completion of assignments, and consistent lecture attendance, although challenges such as fatigue, low enthusiasm, and social media distractions were also identified. Overall, students’ academic performance was considered fairly good and positively influenced by both learning motivation and discipline. Thus, motivation and discipline are closely related factors that contribute significantly to enhancing students’ academic performance.
Peran Penilaian Siklus Hidup dan Bio-Akuntansi dalam Meningkatkan Kinerja Lingkungan Manajerial melalui Akuntansi Keberlanjutan Entar Sutisman; Herry Adi Setya Wibowo; Septyana Prasetianingrum; Ismail R. Noy; St. Mariani
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.v6i2.2203

Abstract

This study aims to examine the effect of Life Cycle Assessment (LCA) and bio-accounting on managerial environmental performance through sustainability accounting. The study is motivated by the increasing demand for organizations to integrate environmental considerations into strategic decision-making. A quantitative approach was employed, with data collected through surveys from relevant respondents and analyzed using inferential statistical techniques. The findings reveal that LCA serves as a strategic evaluation tool for identifying environmental impacts across the product life cycle, while bio-accounting enhances the measurement of ecological value within managerial systems. Furthermore, sustainability accounting acts as an integrative framework that connects environmental, economic, and social dimensions in improving organizational performance. The results confirm that the integration of LCA, bio-accounting, and sustainability accounting significantly improves decision-making effectiveness and managerial environmental performance. This study contributes both theoretically and practically to the development of sustainability-based accounting systems.
Meredam Epidemi Burnout di Kalangan ASN : Strategi Kebijakan Berbasis Penguatan Ketahanan Organisasi Anik Pratiwi
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.v6i2.2204

Abstract

The phenomenon of burnout among the State Civil Apparatus (ASN) in Indonesia has evolved into a systemic problem threatening the quality of governance. However, to date, no comprehensive national strategy has specifically addressed its root causes. This policy paper aims to formulate alternative policies for managing burnout by focusing on strengthening organizational unit factors as the primary determinant. Employing a qualitative method with a descriptive analytical approach, this study synthesizes scholarly articles and policy documents over the 2020–2026 period. The findings indicate that organizational factors—including limited social support, inappropriate job design, weak reward systems, and minimal competency development—have a dominant influence (45.5 percent) and serve as the entry point for intervening in other factors. Based on Eugene Bardach's feasibility criteria, four priority policy alternatives were formulated: (1) Strengthening Social Support and Leadership, (2) Sustainable Competency Development, (3) Output-Based Flexible Working Arrangement, and (4) Real-Time Workload Rationalization. These four policy alternatives are not mutually exclusive and require phased implementation, with Strengthening Social Support and Leadership recommended as the foundational initiative to be prioritized first. These policies are expected to foster a productive yet humane working environment for ASN.
Analisis Praktik Percaloan dalam Rekrutmen Anggota Kepolisian NKRI dan dampaknya Terhadap Kualitas Sumber Daya Manusia Hilma Harmen; Hannes Inmanuel Sinaga; Jones Wahyu Simamora; Nesmada Putri Manullang; Novita Yanti Sari Aritonang; Veri Sangap Tua Pasaribu
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.v6i2.2206

Abstract

The practice of brokerage in the recruitment of members of the Indonesian National Police still occurs frequently and poses a serious problem, as it can undermine the selection process, which should be fair and merit-based. This typically occurs due to the high public interest in joining the police force, a situation exploited by certain individuals to seek personal gain through improper means. This study aims to understand how recruitment brokerage occurs and its impact on the quality of human resources within the police force. The method used is a qualitative approach, analyzing several cases that have occurred in the community. The findings indicate that recruitment brokerage can lower the competency of officers, weaken integrity and work ethics, and reduce professionalism in the performance of duties. Furthermore, this practice prevents genuinely more competent candidates from receiving equal opportunities, thereby hindering the development of high-quality human resources. Another consequence is a decline in public trust in the police institution. Therefore, more serious efforts are needed to enhance transparency and oversight so that the recruitment process can proceed effectively and produce high-quality officers.
Pengaruh Pemasaran Digital dan Tiktok Live Terhadap Minat Beli Ulang Produk Camille Beauty Melalui Keputusan Pembelian Syakira Kaylavashti Az-zahra; Henry Casandra Gultom; Prianka Ratri Nastiti
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.v6i2.2215

Abstract

Abstract. The rapid development of information technology has transformed consumer behavior and marketing strategies across various industries, including cosmetics. Social media, particularly TikTok, now serves not only as a communication tool but also as an e-commerce platform through TikTok Shop and Live Streaming features, allowing direct interaction between sellers and buyers. This phenomenon encourages companies such as Camille Beauty to utilize digital marketing strategies to attract consumers and drive product sales. This study aims to analyze the influence of digital marketing and TikTok Live features on consumers' repurchase intentions for Camille Beauty products through purchasing decisions as an intervening variable. The research employed a quantitative descriptive approach involving 96 respondents selected using purposive sampling, and data were collected via structured questionnaires and analyzed statistically. The results indicate that digital marketing positively and significantly affects purchasing decisions and repurchase intentions, and its influence on repurchase intentions is mediated by purchasing decisions. In contrast, TikTok Live features have no significant effect on purchasing decisions or repurchase intentions, and purchasing decisions do not mediate the effect of these features. These findings highlight the importance of effective digital marketing strategies to enhance consumer loyalty and brand sustainability. Keywords: Digital Marketing, TikTok Live, Purchasing Decision, Repurchase Intention, Social Commerce, Camille Beauty
Pengaruh Kompetensi Pelayanan, Budaya Kerja dan Transfer Knowledge Terhadap Kinerja Pegawai di Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kabupaten Rembang Shofikatul Umma; Qristin Violinda; Noventia Karina Putri
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.v6i2.2216

Abstract

This study aims to examine the effect of service competence, work culture, and knowledge transfer on employee performance at the Investment and One-Stop Integrated Service Office (DPMPTSP) of Rembang Regency. This research employs a quantitative approach with a descriptive method. The population consists of all employees, and the sampling technique uses non-probability sampling with a total of 79 respondents. Data were collected through questionnaires and analyzed using statistical methods with the assistance of SPSS version 25. The results indicate that service competence and knowledge transfer have a positive and significant effect on employee performance. Meanwhile, work culture does not have a significant effect on employee performance. However, simultaneously, all three variables significantly influence employee performance. These findings suggest that improving employee competence and optimizing knowledge transfer are key factors in enhancing employee performance.

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