cover
Contact Name
Suwandi
Contact Email
lpkdgeneration2022@gmail.com
Phone
+6283108502368
Journal Mail Official
suwandi@prin.or.id
Editorial Address
Jl. Majapahit No.605, Pedurungan Kidul, Kec. Pedurungan, Semarang, Provinsi Jawa Tengah
Location
Kota semarang,
Jawa tengah
INDONESIA
CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis
ISSN : 29623596     EISSN : 29624797     DOI : https://doi.org/10.55606/cemerlang.v2i2
Core Subject : Economy,
CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis, berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi. Jurnal ini terbit 1 tahun 4 kali (Februari, Mei, Agustus dan November)
Articles 394 Documents
Analisis Pemahaman Pelaku UMKM terhadap Inklusi Keuangan Syariah dalam Memperluas Akses Pembiayaan di Kelurahan Harjosari Kecamatan Medan Amplas Asty Amanda; Eli Agustami; Nurhudawi Nurhudawi
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 6 No. 2 (2026): MEI: CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v6i2.8992

Abstract

This study aims to analyze the understanding of Micro, Small, and Medium Enterprises (MSMEs) in Harjosari II Village regarding Islamic financial inclusion and its contribution to expanding access to business capital financing. Although the national financial inclusion index continues to increase, the implementation of Islamic financial inclusion still faces challenges at the grassroots level. This research used a descriptive qualitative method with data collection techniques consisting of observation, documentation, and in-depth interviews with MSME owners in Harjosari II Village and staff from KSPPS & BMT Syariah Sejahtera (SS) Medan. The findings show that MSME owners’ understanding of Islamic financial inclusion is influenced by religiosity and the perception of justice through the profit-sharing system. Islamic financial inclusion is implemented through a kinship approach and simplified administrative procedures for the informal sector. However, the main obstacles to expanding financing access include limited Islamic financial literacy, restricted financing ceilings, and entrepreneurs’ lack of confidence in formal banking procedures. Islamic financing contributes to increasing production capacity and providing spiritual peace of mind by offering capital alternatives free from usury (riba). This study recommends strengthening direct technical socialization and implementing more flexible financing ceiling policies to support MSME growth in suburban areas.
Strategi Pemasaran UMKM Berbasis Marketing Mix dan Analisis SWOT: Studi Kasus Es Teh Kampung Solo Rodifah Rodifah; Abdurrahim Fadhl; Firda Ulinnuha; Bagus Maulana; Tajudin M.M.
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 6 No. 2 (2026): MEI: CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v6i2.8993

Abstract

The results of the study show that pricing strategy contributes dominantly to increasing sales, but the lack of digital promotion causes limited market reach. Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in driving national economic development and providing employment. However, in facing an increasingly competitive market, MSMEs need to implement efficient marketing strategies to ensure sustainability and sustainable growth. This community service activity aims to provide knowledge and assistance to Indonesian Es Teh MSMEs regarding the implementation of flexible marketing strategies, both through digital and traditional channels. The activity took place at the Es Teh Kampung Solo outlet in Kramatwatu Square. The methods used included counseling, training, and assessment of marketing strategy implementation, with a primary focus on optimizing social media as an interactive and competitive digital promotional tool. The results of this activity demonstrated a significant increase in MSMEs' understanding of strategic marketing planning, promotional innovation, and the use of digital platforms to expand market reach. Thus, it is hoped that digital-based marketing strategies can strengthen the competitiveness and sustainability of MSMEs. This activity is expected to contribute to increasing the competitiveness and sales volume of the Kampung Solo Es Teh MSME in a sustainable manner through the implementation of a modern marketing approach that is responsive to technological changes.
AI Leadership: Strategi Kepemimpinan Modern dalam Menghadapi Era Artificial Intelligence di Dunia Bisnis Erinba Setya Azara; Brilliant Jagad Satrio; Angga Arief Sirajuddin; Mochammad Isa Anshori
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 6 No. 2 (2026): MEI: CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v6i2.9005

Abstract

The development of Artificial Intelligence (AI) has transformed how business organizations manage operations, process information, and make strategic decisions, thereby creating a need for leadership patterns that are more adaptive, visionary, and responsive to digital transformation. This study aims to explain the concept of AI Leadership in the business context, identify why modern leadership must adapt to the advancement of AI, and analyze the leadership strategies that are relevant for navigating the era of AI-driven business. The study employs a Systematic Literature Review (SLR) approach with a narrative-thematic synthesis of relevant open-access scholarly literature on AI Leadership, digital leadership, human–AI collaboration, business transformation, and AI ethics. The findings show that AI Leadership represents a modern form of leadership that emphasizes not only technological understanding but also the ability of leaders to direct organizational change, foster data-driven decision making, manage collaboration between humans and technology, and implement responsible AI governance. The study also finds that the main strategies required by leaders in the AI era include strengthening digital literacy, developing adaptive managerial capabilities, enhancing human–AI collaboration, and integrating ethical principles into technology implementation. This article contributes conceptually by reinforcing AI Leadership as a leadership framework that is highly relevant to modern organizations and offers practical implications for the development of business leadership in the era of digital transformation.
Peran Ekspor Hasil Perkebunan Dalam Meningkatkan Kinerja Ekonomi Internasional Indonesia: Analisis Kontribusi Komoditas Perkebunan terhadap Kinerja Ekonomi Internasional Indonesia fadil, mochamad; Dies, Dies nurhayati; Ningrum, Purwaningrum Lestari
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 6 No. 2 (2026): MEI: CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v6i2.9009

Abstract

The plantation sector is one of the main pillars in Indonesia’s international trade. Commodities such as palm oil, rubber, coffee, and cocoa serve as leading export products that contribute significantly to the country’s foreign exchange earnings. This study aims to analyze the role of plantation commodity exports in Indonesia’s international economic performance and to identify the challenges faced. The method used is a descriptive qualitative approach through literature review from various scientific sources. The results indicate that plantation exports contribute substantially to economic growth, employment generation, and the stability of the trade balance. However, several challenges persist, including global price fluctuations, sustainability issues, and international trade barriers. Therefore, strategic policies are required to enhance the competitiveness of Indonesia’s plantation commodities in the global market.
Ketahanan UMKM dalam Pengembangan Ekonomi Lokal: Studi Ketergantungan Pasar pada Kawasan Kuliner Purwasera Purwokerto Sabila Inayatul Kafiyah; Neisya Syafarina; Naerul Edwin Kiky Aprianto
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 6 No. 2 (2026): MEI: CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v6i2.9011

Abstract

This study aims to analyze the resilience of Micro, Small, and Medium Enterprises (MSMEs) in local economic development, with a focus on market dependency in the Purwasera culinary area, Purwokerto. The study employs a qualitative approach with a descriptive method. Data were collected through in-depth interviews, observation, documentation, and literature review, involving MSME actors and area management as informants. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The results indicate that MSMEs play a strategic role in supporting local economic activities, as reflected in increased income and dynamic economic transactions. However, MSME resilience still faces challenges, particularly high dependency on student consumers, which leads to income fluctuations during academic holidays. In addition, low adoption of digital technology hinders market expansion and business competitiveness. This study concludes that strengthening MSME resilience requires market diversification, digital adoption, and capacity building to ensure sustainable local economic development..
Pengaruh Work Life Balance, Burnout, dan Motivasi terhadap Kepuasan Kerja Karyawan Bagian Produksi PG Kedawoeng Kabupaten Pasuruan Nur Khalimah; Sri Hastari; Vita Fibriyani; Nurul Akramiah
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 6 No. 2 (2026): MEI: CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v6i2.9015

Abstract

The rapid development of technology accompanied by increasing industrial competition makes human resources a determining factor for organizational success. In this context, job satisfaction is an important indicator because it is closely related to individual welfare and employee productivity. This study aims to analyze the influence of work life balance, burnout, and motivation on the job satisfaction of employees in the production department of PG Kedawoeng PT Sinergi Gula Nusantara, Pasuruan Regency. This study uses a quantitative approach. The study population includes all permanent employees of the production department as many as 64 people, with census sampling techniques so that the entire population is used as respondents. Data analysis was carried out using multiple linear regression. The results showed that simultaneously work life balance, burnout, and motivation had a significant effect on job satisfaction (p=0.000; Adjusted R²=81.1%). Partially, work-life balance had no significant effect (p=0.386), burnout had a negative but insignificant effect (p=0.082), while motivation had a significant positive effect on job satisfaction (p=0.000). The motivation variable was the most dominant factor with a contribution of 76.1%, followed by burnout at 6.0% and work life balance at 0.6%.
Pengaruh Green Accounting terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening pada Perusahaan Subsektor Industri Dasar dan Kimia (2020–2024) Nuralisa Nuralisa; Anwar Ramli; Anwar Anwar; Nurman Nurman; Abdul Rahman
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 6 No. 1 (2026): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v6i1.9018

Abstract

This research focuses on examining the relationship between environmental accounting practices and firm value creation, considering the role of profitability as an intermediary mechanism. The study was conducted on companies in the basic and chemical industry subsectors listed on the Indonesia Stock Exchange during the 2020–2024 period. Green Accounting in this study is represented through environmental cost disclosure, while firm value is proxied by Price to Book Value (PBV), and profitability is measured by Return on Equity (ROE). The analysis used a panel data regression approach, complemented by a mediation test using the Sobel test. Empirical results indicate that the implementation of Green Accounting has not had a significant impact on profitability or firm value. Conversely, profitability has been shown to have a positive and significant relationship with firm value. Furthermore, the mediation test indicates that profitability plays no role in channeling the influence of Green Accounting on firm value. These findings lead to the interpretation that Green Accounting practices in the studied sectors still reflect regulatory compliance and efforts to gain social legitimacy rather than a strategy to increase short-term economic value.
Pengaruh Kebijakan Hutang dan Transfer Pricing terhadap Tax Avoidance dengan Kualitas Audit sebagai Variabel Moderasi Pinkan Novtalia Zaskia; Indah Hapsari
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 6 No. 2 (2026): MEI: CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v6i2.9058

Abstract

This study aims to examine the effect of debt policy and transfer pricing on tax avoidance, with audit quality as a moderating variable. The object of this study is non-banking companies included in the LQ45 index listed on the Indonesia Stock Exchange during 2021-2024, with a total sample of 117 firm-year observations. The data were analyzed using multiple linear regression and subgroup analysis (and chow test), by comparing the regression results between companies audited by Big Four and non-Big Four audit firms. The results indicate that debt policy has a positive and significant effect on tax avoidance, while transfer pricing does not have a significant effect on tax avoidance. Audit quality is proven to moderate the relationship between debt policy and tax avoidance by weakening the effect. However, audit quality does not moderate the relationship between transfer pricing and tax avoidance. These findings suggest that corporate financing decisions through debt remain an important mechanism in tax planning practices, while audit quality plays a crucial role as an external monitoring mechanism in limiting aggressive tax avoidance behavior.
Pengaruh Accounting Knowledge, Entrepreneurial traits, dan Subjective Norms terhadap Penggunaan Informasi Akuntansi dalam Pengambilan Keputusan Investasi UMKM di Kota Semarang Qori Adha Fatimatus Zahro; Ratnaningrum Ratnaningrum
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 6 No. 2 (2026): MEI: CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v6i2.9060

Abstract

Micro, small, and medium enterprises (MSMEs) are crucial for driving regional economic expansion. Many MSMEs have not yet optimally utilized accounting data in selecting investments. This study aims to analyze the influence of accounting knowledge, entrepreneurial traits, and subjective norms on the use of accounting information in investment decision-making among MSMEs in Semarang City. Using a quantitative approach, this study surveyed 80 MSMEs selected through purposive sampling. Data were obtained through questionnaires with a five-point Likert scale and analyzed using multiple linear regression with the help of SPSS after undergoing validity, reliability, and classical assumption tests. The results showed that partially accounting knowledge (t = 3.337; sig = 0.001) and entrepreneurial traits (t = 2.272; sig = 0.026) had a positive and significant effect on the use of accounting information, while subjective norms had no significant effect (t = -0.788; sig = 0.433). Simultaneously, the three independent variables significantly influence the use of accounting information (F = 5.306; p = 0.002) with a coefficient of determination (R²) of 0.173. This finding indicates that increasing accounting and entrepreneurial knowledge can encourage the use of accounting information in investment decision-making in MSMEs.
Pengaruh Stress Kerja dan Beban Kerja terhadap Produktivitas Kerja Karyawan Bank Aceh Syariah Cabang Kutacane Maufira , Rila
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 4 No. 3 (2024): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v4i3.3334

Abstract

This study aims to analyze the effect of work stress and workload on employee work productivity at PT Bank Aceh Syariah Kutacane Branch. The research employed a quantitative approach using a survey method. The population consisted of all employees of PT Bank Aceh Syariah Kutacane Branch, totaling 42 respondents, therefore the sampling technique used was saturated sampling. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS software. The results showed that all research instruments were valid and reliable. The partial test (t-test) revealed that work stress had a significant effect on employee work productivity. Workload was also found to have a significant effect on work productivity. Furthermore, the simultaneous test (F-test) indicated that work stress and workload simultaneously had a significant influence on employee work productivity at PT Bank Aceh Syariah Kutacane Branch. This study concludes that effective management of work stress and proportional workload distribution are important factors in improving employee productivity in the Islamic banking sector. Therefore, the company is expected to create a conducive work environment and conduct periodic workload evaluations in order to maintain sustainable employee performance quality.