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Lalu Masyhudi
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INDONESIA
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA)
Published by bajang Institute
ISSN : 28100328     EISSN : 2810031X     DOI : 10.53625
Core Subject : Economy,
Economics, Econometrics & Finance
JEMBA for Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi, published by Bajang Institute. Published in two formats, print and online, both of which are published six times in one year. The scope of the journal studies broadly includes: Economy, Management, Business and Accountancy
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 293 Documents
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PENGARUH PELATIHAN KERJA, LINGKUNGAN KERJA, DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PT. INDONESIA PRATAMA MULTIPAK KRIAN Ahmad Syarifudin Hidayatulloh; Ketut Witara; Nindya Kartika Kusmayati; Evi Thelia Sari
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 5 No. 5 (2026): September 2026
Publisher : Bajang Institute

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Abstract

Penelitian ini bertujuan menganalisis pengaruh pelatihan kerja, lingkungan kerja, dan disiplin kerja terhadap kinerja karyawan pada PT. Indonesia Pratama Multipak Krian. Topik ini penting karena peningkatan kinerja karyawan tidak hanya ditentukan oleh kemampuan individu, tetapi juga oleh dukungan organisasi melalui pelatihan, lingkungan kerja yang kondusif, dan penerapan disiplin. Penelitian ini menggunakan pendekatan kuantitatif dengan data yang diperoleh melalui kuesioner kepada 37 karyawan kantor PT. Indonesia Pratama Multipak. Pengambilan sampel dilakukan menggunakan teknik sampling jenuh. Analisis data meliputi uji validitas, reliabilitas, asumsi klasik, regresi linier berganda, uji t, uji F, dan koefisien determinasi dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa pelatihan kerja, lingkungan kerja, dan disiplin kerja masing-masing berpengaruh positif dan signifikan terhadap kinerja karyawan. Secara simultan, variabel ketiga tersebut juga berpengaruh signifikan terhadap kinerja karyawan, dengan nilai F hitung sebesar 36,842 dan signifikansi 0,000. Nilai R Square sebesar 0,699 menunjukkan bahwa 69,9% variasi kinerja karyawan dapat dijelaskan oleh variabel ketiga tersebut. Hasil ini menekankan pentingnya pengelolaan pelatihan, lingkungan kerja, dan disiplin secara terpadu untuk meningkatkan kinerja karyawan.
THE ROLE OF SOCIAL INFLUENCE IN SHAPING PERCEPTIONS AND PURCHASE DECISIONS TOWARD SKINTIFIC PRODUCTS: A STUDY OF EIGHTH-SEMESTER FEMALE STUDENTS IN THE MANAGEMENT PROGRAM AT UNIVERSITAS MAYJEN SUNGKONO MOJOKERTO Jihan Audylia Arinde Silva; Dwi Dewianawati; Elly Joenarni
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 5 No. 5 (2026): September 2026
Publisher : Bajang Institute

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Abstract

Abstract: This study aims to analyze the dynamics of social influence, the formation of consumer perceptions, and their impact on purchasing decisions regarding Skintific products among eighth-semester female students of the 2022 cohort in the Management Study Program at Universitas Mayjen Sungkono. This study employed a qualitative approach using a descriptive-interpretive method. The participants consisted of 12 female students selected through purposive sampling based on their intensity of social media use and experience with Skintific products. Data were collected through in-depth interviews, observation, and documentation, and analyzed using the Miles and Huberman interactive model, including data reduction, data display, and conclusion drawing. The findings indicate that social influence is formed through influencers, electronic word of mouth (eWOM), and intensive interactions on TikTok and Instagram. These social influences shape positive perceptions of product quality, consumer trust, and Skintific’s brand image, which subsequently affect purchasing decisions through information searching and alternative evaluation. Influencer credibility, consistent positive reviews, product suitability, and high social media usage strengthen social influence, whereas negative reviews, doubts about testimonial authenticity, and product incompatibility weaken its effect
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE SEBELUM DAN SELAMA PANDEMI COVID-19 TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Pariwisata di Bursa Efek Indonesia) Sutan Aziz Harahap
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 5 No. 5 (2026): September 2026
Publisher : Bajang Institute

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Abstract

This study aims to analyze the effect of company size, profitability and leverage on earnings management. The population in this study were tourism companies listed on the Indonesia Stock Exchange before the Covid-19 pandemic, namely 2017-2019 and during the Covid-19 pandemic, namely 2020-2022. Sampling in this study used the purposive sampling method. The sample in this study was 180 tourism companies. Hypothesis testing in this study used the multiple linear regression analysis method using the Eviews 12 application. The analysis methods used include descriptive statistics, model suitability testing, classical assumption testing, hypothesis testing and difference tests. Based on the results of the study, it shows that the stimulant test, company size, profitability and leverage before and during Covid-19 have a positive effect on earnings management. The test results show that company size before and during the Covid-19 pandemic has a negative effect on earnings management. Profitability before and during Covid-19 has a negative effect on earnings management. Leverage before the Covid-19 pandemic has a negative effect on earnings management, while during the Covid-19 pandemic leverage has a positive effect on earnings management. Based on the difference test, it shows that company size and leverage have no significant differences before and during the Covid-19 pandemic, while profitability and profit management have significant differences before and during the Covid-19 pandemic.

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