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CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis
Published by Lembaga Pengembangan Kinerja Dosen
ISSN : 29623596     EISSN : 29624797     DOI : https://doi.org/10.55606/cemerlang.v2i2
Core Subject : Economy,
Economics, Econometrics & Finance
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)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 433 Documents
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Smart Hospital Strategies in Facing a VUCA Environment: A Systematic Review
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 6 No. 1 (2026): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v6i1.8846

Abstract

The healthcare sector is increasingly confronted with a VUCA environment (Volatility, Uncertainty, Complexity, and Ambiguity), requiring hospitals to adopt adaptive, resilient, and innovative strategies. This study aims to systematically review the evidence on smart hospital strategies in responding to uncertainty, particularly in improving service quality, operational efficiency, and patient satisfaction. A systematic literature review was conducted using major academic databases, including Scopus-indexed sources, Google Scholar, and Semantic Scholar, covering publications from 2020 to 2026. Articles were selected based on predefined inclusion criteria focusing on hospital management strategies in dynamic and uncertain environments. A total of 10–15 relevant studies were included and analyzed using thematic synthesis. The findings indicate that key strategies in addressing VUCA challenges include digital transformation (e.g., electronic medical records and telemedicine), adaptive and transformational leadership, agile management approaches, and patient-centered care. Digital technologies significantly improve efficiency and decision-making processes, while agile and adaptive leadership enhances organizational responsiveness and resilience. However, several studies highlight that technological advancement alone is insufficient without integrating humanistic values such as empathy, communication, and trust. In conclusion, the most effective hospital strategies in a VUCA world are those that integrate technological innovation with human-centered care. Hospitals must develop flexible, data-driven, and patient-oriented systems to ensure sustainability and competitiveness in uncertain environments. Future research should focus on longitudinal and experimental designs to strengthen causal evidence and explore the integration of digital systems with humanistic healthcare values.
Pengaruh Insentif dan Lingkungan Kerja Fisik terhadap Kinerja Pegawai yang Dimediasi Motivasi Pegawai Dinas Kebudayaan Denpasar
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 6 No. 2 (2026): MEI: CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v6i2.8863

Abstract

This study aims to analyze the influence of incentives and physical work environment on employee performance with motivation as a mediating variable at the Denpasar City Cultural Office. This study uses a quantitative approach with a survey method. The research population was all employees of the Denpasar Cultural Office totaling 54 people, all of whom were sampled using saturated sampling techniques. Data were collected through a questionnaire with a Likert scale and analyzed using Structural Equation Modeling based on Partial Least Square (SEM-PLS). The results of the study showed that incentives had a positive and significant effect on employee performance, while the physical work environment did not have a significant effect on employee performance. In addition, motivation has a positive and significant effect on employee performance. Mediation testing showed that motivation was able to mediate the influence of incentives on employee performance, but was unable to mediate the influence of the physical work environment on employee performance. These findings indicate that improving employee performance is more effective through providing the right incentives and increasing work motivation compared to improving the physical work environment alone.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus Terhadap Pertumbuhan Ekonomi Kabupaten/Kota di Provinsi Jambi
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 6 No. 2 (2026): MEI: CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v6i2.8865

Abstract

This study is motivated by the importance of economic growth as a key indicator of regional development performance and public welfare improvement. Economic growth reflects the ability of local governments to manage resources and implement effective fiscal policies. This research aims to analyze the development and the influence of Local Own-Source Revenue, General Allocation Fund, and Special Allocation Fund on the economic growth of regencies/cities in Jambi Province during the period 2020–2024. The study employs a quantitative approach combined with descriptive analysis. Secondary data are obtained from official publications of relevant institutions and analyzed using panel data regression with the Common Effect Model approach. The results indicate that Local Own-Source Revenue and the General Allocation Fund have a significant effect on economic growth, showing that the increase in regional revenue and fiscal transfers contributes to economic performance. Meanwhile, the Special Allocation Fund does not have a significant effect, indicating that its allocation may not be optimally utilized in stimulating regional economic activities. These findings imply that strengthening regional fiscal capacity and improving the effectiveness of fund allocation are essential to promote sustainable economic growth. The study also highlights the need for better policy coordination and efficient financial management at the regional level to reduce disparities and enhance development outcomes.
Dampak Arus Kas Operasi dan Perputaran Modal Kerja terhadap Profitabilitas: (Perusahaan Manufaktur Subsektor Industri Produk Konsumen Terdaftar di BEI pada 2022-2024)
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 6 No. 2 (2026): MEI: CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v6i2.8926

Abstract

Amid intense market competition, the profitability of manufacturing companies is not solely determined by sales volume but is highly dependent on the precision of financial management, particularly in managing the working capital cycle and operating cash flow circulation. This study aims to evaluate the relationship between Working Capital Turnover (X1) and Operating Cash Flow (X2) on Profitability (Y) in consumer goods industry companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Using a quantitative approach and multiple linear regression analysis, this study processes 77 observations that have passed purposive sampling and outlier testing. The partial test results reveal contrasting findings: Working Capital Turnover (X1) does not have a significant effect on profitability, while Operating Cash Flow (X2) is proven to be a strong positive determinant. However, simultaneously, both variables have a significant influence on the financial performance of companies (Fhitung 24,008 > Ftabel 3,08), with operating cash flow acting as the dominant driving factor of profit. The implications of these findings emphasize that to maintain profit stability, management should prioritize the availability of cash generated from core operations, while investors should be more attentive to cash flow trends as an indicator of fundamental financial health before making investment decisions.
Analisis Employee Engagement dan Budaya Organisasi terhadap Kinerja Karyawan di Holiday Inn Resort Baruna Bali
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 6 No. 3 (2026): Agustus: CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v6i3.9832

Abstract

Penelitian ini dimotivasi oleh penurunan tingkat keterlibatan karyawan di Holiday Inn Resort Baruna Bali selama periode 2023–2025, khususnya pada dimensi kinerja, yang mengindikasikan masalah terkait keterlibatan karyawan dan budaya organisasi yang dapat mempengaruhi kinerja karyawan. Studi ini bertujuan untuk menganalisis pengaruh keterlibatan karyawan dan budaya organisasi terhadap kinerja karyawan, baik secara parsial maupun simultan, untuk mengukur kontribusi masing-masing variabel, dan untuk merumuskan upaya peningkatan kinerja karyawan. Studi ini menggunakan pendekatan kuantitatif dengan data yang dikumpulkan melalui kuesioner yang dibagikan kepada 87 responden. Data dianalisis menggunakan regresi linier berganda, uji-t, dan uji-F. Hasil penelitian menunjukkan bahwa keterlibatan karyawan memiliki pengaruh positif dan signifikan terhadap kinerja karyawan, budaya organisasi memiliki pengaruh positif dan signifikan terhadap kinerja karyawan, dan kedua variabel tersebut secara simultan memiliki pengaruh positif dan signifikan terhadap kinerja karyawan. Kontribusi keterlibatan karyawan terhadap kinerja karyawan adalah 36,4%, sedangkan budaya organisasi berkontribusi 51,3%, menjadikan budaya organisasi sebagai variabel yang paling dominan. Oleh karena itu, penguatan budaya organisasi dan peningkatan keterlibatan karyawan harus dilakukan secara berkelanjutan untuk meningkatkan kinerja karyawan.
Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan, dan Tingkat Pendapatan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Roda Dua
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 6 No. 3 (2026): Agustus: CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v6i3.9858

Abstract

This study aims to examine the influence of taxpayer awareness, service quality, and income level on two-wheeled motor vehicle tax compliance. This study employed a quantitative method using primary data collected through questionnaires. The population comprised all two-wheeled motor vehicle taxpayers registered at the Balaraja SAMSAT Office, Tangerang Regency. The sampling technique used purposive sampling, resulting in a sample of 100 respondents who met the research criteria. Data were analyzed using SPSS version 27 through descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression analysis, hypothesis testing, and coefficient of determination analysis. The results show that taxpayer awareness, service quality, and income level simultaneously influence two-wheeled motor vehicle tax compliance. Partially, taxpayer awareness has no effect on two-wheeled motor vehicle tax compliance, service quality has no effect on two-wheeled motor vehicle tax compliance, while income level has a significant effect on two-wheeled motor vehicle tax compliance. These findings imply that increasing tax compliance requires a comprehensive approach that considers awareness, service, and the economic capacity of taxpayers together.
Analisis Sentimen Electronic Word-of-mouth TikTok pada Bisnis Jasa Photobox untuk Mendukung Strategi Pemasaran Digital
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 6 No. 3 (2026): Agustus: CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v6i3.9863

Abstract

The self-photo (photobox) business in Indonesia has grown rapidly as a digital-era experience service, propelled largely by user-generated content (UGC) that acts as electronic word-of-mouth (eWOM) on TikTok. For small businesses, the public opinion embedded in these comments is a valuable yet underused marketing asset. This study analyses consumer sentiment toward photobox services and positions the analysis as a social-media-analytics tool to support digital marketing decisions. A machine-learning approach was applied to 1.086 labelled Indonesian TikTok comments grouped into positive, neutral, and negative classes. Comments were represented with TF-IDF features and classified using Naive Bayes, Logistic Regression, Random Forest, and Support Vector Machine, evaluated through five-fold stratified cross-validation, with SMOTE and SMOTE with Tomek Links applied to handle class imbalance. The results show that the eWOM is overwhelmingly positive (64,0%) and that most comments are extremely short. The best accuracy reached about 63,2%, but every model struggled with the neutral and negative classes; Logistic Regression with SMOTE detected negative opinion best. Read through the Elaboration Likelihood Model, the brevity of the comments reflects low-effort, peripheral-route reactions common on short-video platforms. Managerially, the strong positive buzz signals healthy brand momentum, yet the scarcity of substantive feedback means business owners must combine sentiment analytics with other listening channels to obtain actionable insight.
Pengaruh CR dan DER terhadap ROA pada Perusahaan Subsektor Farmasi yang terdaftar di Bursa Efek Indonesia Periode 2019-2025
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 6 No. 3 (2026): Agustus: CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v6i3.9895

Abstract

Pharmaceutical companies are engaged in the development and distribution of medicines, primarily within the healthcare sector. Financial performance serves as a key indicator of a company's ability to survive, grow, and develop efficiently. One of the most commonly used performance metrics is Return on Assets (ROA). This study aims to determine whether the Current Ratio (CR) and Debt-to-Equity Ratio (DER) have a significant influence—both individually and simultaneously—on Return on Assets (ROA). A quantitative method with a causal-associative approach was employed using secondary data. Purposive sampling was used to select a sample of six companies. Panel data regression analysis was utilized, with the optimal model determined through Chow and Hausman tests, followed by classical assumption testing and hypothesis testing. The results indicate that the Current Ratio (CR) does not have a significant effect on ROA. The Debt-to-Equity Ratio (DER) has a significant negative effect on ROA, while the Current Ratio (CR) and Debt-to-Equity Ratio (DER) simultaneously exert a significant influence on Return on Assets (ROA). These findings demonstrate that the Debt-to-Equity Ratio (DER) plays a more dominant role in influencing and contributing to the Return on Assets (ROA) value compared to the Current Ratio (CR).
Pengaruh Self Leadership dan Lingkungan Kerja terhadap Kesiapan Generasi Z menjadi Pemimpin di Masa Depan di Kabupaten Tasikmalaya
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 6 No. 3 (2026): Agustus: CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v6i3.9910

Abstract

This study aims to determine how the work environment and self-leadership impact Generation Z's readiness to become future leaders in Tasikmalaya Regency. This study uses a quantitative approach with descriptive and verification approaches. For the study, 90 members of Generation Z were selected through purposive sampling methods. Validity tests, reliability tests, classical assumptions, multiple linear regression analysis, coefficient of determination, t-tests, and f-tests were used to analyze the data using IBM SPSS statistics. The study shows that self-leadership has a positive and significant impact on Gen Z's readiness to become future leaders. The work environment has a positive but insignificant impact on Gen Z's readiness to become future leaders. These two variables may be responsible for 38.7% of the variation in leadership readiness, according to the coefficient of determination (R2) of 0.387. 61.3% of the variable is influenced by additional components not discussed in this study. This study found that improving Generation Z's leadership skills is an important part of preparing them.
Pengaruh User Interface (UI) dan User Experience (UX) pada Aplikasi GrabFood terhadap Keputusan Pembelian
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 6 No. 3 (2026): Agustus: CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v6i3.9911

Abstract

This study aims to analyze the influence of User Interface (UI) and User Experience (UX) on purchasing decisions among GrabFood app users in Kudus Regency. The research is motivated by the intensifying competition in online food delivery services, which compels providers to go beyond merely offering promotions and competitive pricing; they must also deliver an intuitive app interface and a seamless user experience. A quantitative approach was employed, involving 130 respondents selected via purposive sampling specifically GrabFood users residing in Kudus Regency who were at least 18 years old and had completed a minimum of two transactions within the past month. Data analysis was conducted using SmartPLS, encompassing outer model testing, inner model testing, and hypothesis testing. The results indicate that all indicators met the established validity and reliability criteria. Hypothesis testing demonstrated that User Interface has a positive and significant effect, with a path coefficient of 0.232, while User Experience also exerts a positive influence, with a coefficient of 0.660. These findings reveal that User Experience plays a more dominant role than User Interface in driving purchasing decisions on the GrabFood app. Furthermore, the two variables collectively explain 72.2% of the variance in purchasing decisions, with the remaining 27.8% attributed to factors outside the scope of this research model.

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