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Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital
Published by Gayaku Publisher
ISSN : -     EISSN : 29619394     DOI : -
Core Subject : Economy, Science, Engineering,
Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital is a peer reviewed journal. JEMAKBD invites academics and researchers who do original research in the fields of economics, management, and accounting, including but not limited to Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Management Marketing Financial management Human Resource Management International Business Entrepreneurship Marketing Management Strategic Management Organizational behavior Operation management Change Management Sharia Management Knowledge Management Electronic Business Capital market Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting Finance Accounting and Financial Reporting Alternative Investments Asset Pricing Behavioral Finance Corporate Finance Corporate Governance and Ethics Derivative Pricing and Hedging Empirical Finance Financial Accounting Financial Applications of Decision Theory or Game Theory Financial Applications of Simulation or Numerical Methods Financial Economics Financial Engineering Financial Forecasting Financial Risk Management and Analysis Financial Technology International Finance Portfolio Optimization and Trading Real Estate Finance Regulation of Financial Markets and Institutions Rural Finance Stochastic Models for Asset and Instrument Prices Systemic Risk Taxation Digital Business Science Digital Business Managemen Digital Business Technology Financial Technology Digital Marketing Digital Business and E Commerce Digital Economics Cloud Computing Digital Business Analysis Design Content Creation Statistics Computing UI UX Design Digital Branding E Retailing Customer Relationship Management for Digital Business Digital Business Strategic Business Ethics for Digital Business Services Marketing Digital Business Valuation Digital Analytics for Marketing Digital Project Management Content Management Big Data and Business Intelligence Knowledge Management and Innovation Cyber Security for Digital Business
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 98 Documents
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Pengaruh Soft Skill, Hard Skill Dan Motivasi Kerja Terhadap Kesiapan Kerja Dalam Menghadapi Era Society 5.0 Pada Mahasiswa S1 Fakultas Ekonomi Dan Ilmu Sosial UIN SUSKA Riau Angkatan 2020 Junir, Nabilla; Martha Hasanah Rustam
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 4 No. 2 (2025): JULI-DESEMBER
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jemakbd.v4i2.1406

Abstract

Masalah dalam penelitian ini adalah pengaruh soft skill, hard skill dan motivasi kerja terhadap kesiapan kerja dalam menghadapi era society 5.0 Alumni S1 Fakultas Ekonomi dan Ilmu Sosial UIN SUSKA Riau Angkatan 2020 dan bertujuan untuk mengetahui pengaruh soft skill, hard skill dan motivasi kerja terhadap kesiapan kerja dalam menghadapi era society 5.0 Alumni S1 Fakultas Ekonomi dan Ilmu Sosial UIN SUSKA Riau Angkatan 2020. Jenis penelitian ini bersifat kuantitatif dengan menggunakan data primer yang diperoleh dari hasil kuesioner. Populasi dalam penelitian ini sebanyak 632 orang, sementara sampel yang digunakan sebanyak 87 responden, hasil penentuan sampel menggunakan teknik rumus Slovin. Teknik analisa yang digunakan dalam penelitian ini menggunakan metode kuesioner, untuk pengolahan data menggunakan software statistik SPSS versi 23. Hasil penelitian ini menunjukkan bahwa soft skill berpengaruh signifikan terhadap kesiapan kerja. Selain itu, hard skill juga berpengaruh terhadap kesiapan kerja, diikuti oleh motivasi kerja yang turut berkontribusi pada kesiapan kerja. dan secara simultan soft skill, hard skill dan motivasi kerja secara serempak mempengaruhi terhadap kesiapan kerja. Hasil ini sejalan dengan penelitian oleh Deswarta et al. (2023) yang menyimpulkan bahwa soft skill, hard skill, dan motivasi kerja secara simultan memberikan pengaruh positif dan signifikan terhadap kesiapan kerja. Ketiganya membentuk fondasi kompetensi kerja yang komprehensif dan saling melengkapi. Hasil ini konsisten dengan temuan dalam penelitian ini bahwa kombinasi ketiganya menjadi prediktor kuat kesiapan kerja di era Society 5.0.
Fintech Revolution: The Impact of Using Financial Technology on MSME Business Growth Through Financial Management Efficiency Sukma, Paradisa; Priyambodo, Victoria Kusumaningtyas; Rizki, Novia; Devi, Ni Gusti Ayu Wiranti
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 4 No. 2 (2025): JULI-DESEMBER
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jemakbd.v4i2.1416

Abstract

Micro, Small, and Medium-Sized Enterprises (MSMEs) are vital to economic growth, but they often encounter a number of challenges, including poor financial management and restricted access to financing. This study aims to examine the influence of financial technology (fintech) adoption on MSME growth on Lombok Island, Indonesia, with financial management efficiency as a mediating variable. The study was conducted on 103 MSMEs and analyzed using the Partial Least Squares (PLS) method. The findings show that using fintech greatly increases MSME financial efficiency, and that increased financial efficiency has a favorable effect on company expansion. However, there was no correlation between the expansion of MSME and the use of fintech. These results demonstrate that the association between fintech adoption and MSME growth is significantly mediated by financial efficiency. Therefore, MSMEs must concentrate on using fintech to increase internal financial management efficiency if they want to reap the full benefits of this technology.
Manajemen Sumber Daya Manusia Di Era Digital Supriyono, Supriyono; Siska Yustika; Nova Rizca Pratiwi
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 4 No. 2 (2025): JULI-DESEMBER
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jemakbd.v4i2.1726

Abstract

Perkembangan teknologi digital telah membawa perubahan besar terhadap berbagai aspek kehidupan, termasuk bidang pengelolaan sumber daya manusia (SDM). Era digital ditandai oleh kemunculan teknologi seperti kecerdasan buatan (Artificial Intelligence), big data, Internet of Things (IoT), dan sistem otomasi yang mengubah pola kerja organisasi secara mendasar. Penelitian ini bertujuan untuk menganalisis peran strategis SDM dalam menghadapi transformasi digital, mengidentifikasi tantangan yang muncul, serta merumuskan strategi yang dapat diterapkan organisasi untuk beradaptasi secara efektif. Metode penelitian yang digunakan bersifat kualitatif dengan pendekatan deskriptif, melalui studi literatur dari berbagai sumber akademik dan laporan industri terkini. Hasil kajian menunjukkan bahwa digitalisasi mendorong pergeseran peran SDM dari fungsi administratif menjadi mitra strategis organisasi. Tantangan utama yang dihadapi meliputi kesenjangan keterampilan digital, perubahan pola kerja, isu privasi data, serta kebutuhan akan kepemimpinan digital yang adaptif. Namun, transformasi digital juga memberikan peluang besar, seperti peningkatan efisiensi melalui teknologi HR (HR Tech), pemanfaatan big data untuk pengambilan keputusan, fleksibilitas kerja, dan pembelajaran berkelanjutan berbasis digital. Penelitian ini menyimpulkan bahwa keberhasilan organisasi di era digital tidak hanya bergantung pada penerapan teknologi, tetapi juga pada kemampuan SDM dalam berinovasi, beradaptasi, dan menciptakan budaya kerja digital. Oleh karena itu, strategi pengembangan talenta digital, pembangunan budaya belajar, serta kesejahteraan digital menjadi kunci dalam mewujudkan SDM yang unggul dan berdaya saing global.
Reimagining Brand Loyalty through Consumer Narratives in the Age of Micro-Influencers Megawati, Dewi; Jentot Tugiyono; Antonius, Romualdus
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 5 No. 1 (2026): JANUARI-JUNI
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jemakbd.v5i1.1447

Abstract

The transformation of the digital marketing landscape has placed micro-influencers as important actors in shaping consumer narratives that impact brand loyalty. Brand loyalty, which was previously understood as limited to emotional attachment and repetitive buying behaviors, now needs to be redefined in the context of narrative-based digital interactions. This study aims to analyze how consumer narratives mediated by micro-influencers play a role in building, strengthening, or even shifting the form of brand loyalty in the social media era. The research method uses a descriptive qualitative approach with narrative analysis through case studies on two brands that actively collaborate with micro-influencers. Data was collected through in-depth interviews with 12 consumer informants and observations of relevant social media content, then analyzed thematically to identify patterns of meaning and narrative construction. The results show that consumer narratives articulated through micro-influencers tend to be perceived as more authentic, create emotional closeness, and strengthen consumer trust in brands. In addition, micro-influencers function as mediators that bridge consumers' personal experiences with brand identities, thus forming loyalty that is not only transactional, but also relational and symbolic. The study's conclusions confirm that brand loyalty in the digital age no longer relies on direct promotion, but rather on the power of credible and participatory narratives. Theoretically, this research contributes to the expansion of the understanding of narrative-based brand management, while practically providing strategic implications for managing collaborations with micro-influencers to increase consumer loyalty.
Pengaruh Kesehatan Dan Keselamatan Kerja (K3), Disiplin Kerja Dan Motivasi Terhadap Kinerja Karyawan Pada Bagian Pemanen Perkebunan PT. Tasma Puja Sei Suamang Kec. Kampar Timur Kab. Kampar Andrizon, Muhammad Deco; Hasanah, Martha
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 5 No. 1 (2026): JANUARI-JUNI
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jemakbd.v5i1.1707

Abstract

Penelitian ini dilakukan pada PT. Tasma Puja Sei Suamang Kec. Kampar Timur Kab. Kampar. Tujuan penelitian ini adalah untuk mengetahui pengaruh Kesehatan dan keselamatan kerja (K3), Disiplin Kerja dan Motivasi Kerja terhadap Kinerja pada PT. Tasma Puja Sei Suamang. Adapun sampel dalam penelitian ini sebanyak 66 orang karyawan dengan menggunakan teknik pengambilan sampel simple random sampling. Penelitian ini menggunakan metode kuantitatif dengan menggunakan program SPSS. Hasil penelitian ini menunjukkan bahwa secara parsial Kesehatan dan keselamatan kerja (K3) berpengaruh signifikan terhadap kinerja karyawan, Disiplin Kerja berpengaruh signifikan terhadap kinerja karyawan dan Motivasi secara parsial berpengaruh signifikan terhadap Kinerja Karyawan. Selanjutnya, secara simultan Kesehatan dan Keselamatan Kerja (X1), Disiplin Kerja (X2), dan Motivasi Kerja (X3) berpengaruh signifikan terhadap Kinerja Karyawan di PT Tasma Puaja Sei Suamang. Berdasarkan nilai R-Square Adjusted kinerja karyawan dipengaruhi oleh Kesehatan dan keselamatan kerja (K3), Disiplin Kerja dan Motivasi Kerja sebesar 92,1 % sedangkan sisanya sebesar 7,9% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini.
Strategi Pemasaran Produk Sarden Tanira Berbasis Analisis SWOT di PT. SMS Kabupaten Banyuwangi Alima Nostalia Suseno, Dewi
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 5 No. 1 (2026): JANUARI-JUNI
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jemakbd.v5i1.1713

Abstract

Indonesia as an archipelagic country has great potential in developing the fisheries industry, particularly in processing lemuru fish, which serves as the main raw material for canned sardine products. The intense competition in the canned sardine industry requires every producer to develop effective marketing strategies to survive and grow in the market. This study aims to formulate a marketing strategy for Sarden Tanira products through SWOT analysis to enhance competitiveness and expand market share. The research employed a mixed-methods approach (descriptive qualitative and quantitative) with purposive sampling. Data were collected through interviews, questionnaires, observations, and documentation. The analysis included identifying internal and external factors and quantifying them through IFAS and EFAS matrices to determine the company’s strategic position. The results show that PT. SMS’s main strengths are tasty products with high nutritional content, attractive packaging, preservative-free formulation, and affordable prices; however, the company still faces weaknesses in marketing personnel, delays in raw material supply, and limited dominance in the local market. IFAS = 2.95 and EFAS = 3.10 yielded SWOT matrix coordinates of (X = 0.51; Y = 0.60), placing the company in the SO (Strengths Opportunities) quadrant. Based on these findings, a growth-oriented strategy is recommended, focusing on strengthening brand positioning, optimizing digital channels and e-commerce, implementing customer loyalty programs, enhancing marketing functions (through recruitment or outsourcing of digital marketing), and improving supply chain management through forecasting and supplier diversification. The implementation of these recommendations should be accompanied by performance evaluation using measurable indicators and broader follow-up studies to test the effectiveness of these interventions before full-scale application.
Analisis Kinerja Keuangan dalam Pengelolaan Alokasi Dana Desa Berdasarkan Rasio Efektivitas, Rasio Pertumbuhan, dan Rasio Efisiensi pada Pemerintahan Desa Ranggung Kabupaten Bangka Selatan Sudirman; Adriana, Nana; Sani Akbar, Jufri
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 5 No. 1 (2026): JANUARI-JUNI
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jemakbd.v5i1.1715

Abstract

This study analyzes financial performance in the management of Village Fund Allocation (ADD) using the effectiveness ratio, efficiency ratio, and growth ratio. The combination of these three ratios provides a comprehensive perspective for evaluating how the village fund allocation in Ranggung Village is managed to support development and community empowerment goals. The purpose of this research is to evaluate the financial performance of Village Fund Allocation management in Ranggung Village, South Bangka Regency. This study employs a descriptive quantitative method with a financial ratio analysis approach based on documentary data from the Budget Realization Report of Village Revenue and Expenditure (APBDes) of Ranggung Village for the 2021–2024 period. The analysis results show that the financial performance of the Village Fund Allocation (ADD) management in Ranggung Village is classified as good in terms of effectiveness and efficiency, but the financial growth performance remains low. Based on these findings, it is recommended that the Ranggung Village Government improve the organization and filing of financial reports, strengthen efforts to increase village revenue, and optimize overall financial management. Future studies are suggested to include additional financial ratios and expand the scope of analysis to allow for more comprehensive comparisons.
Adaptive Workforce Strategies Shaping Economic Resilience in Post-Digital Transformation Era Asnan
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 5 No. 1 (2026): JANUARI-JUNI
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jemakbd.v5i1.1725

Abstract

The widespread digital transformation has compelled public organizations to restructure human resource management practices to maintain economic resilience. This study aims to examine the role of adaptive workforce strategies in strengthening economic resilience in the post-digital transformation era, taking the Government of Banjarbaru City as the research context. The objective of this research is to analyze the influence of adaptive strategy dimensions, including digital skills enhancement, work flexibility, and data-driven innovation, on organizational economic resilience indicators and to explain the adaptation mechanisms occurring in the workplace. The study employs a mixed-methods approach with a sequential explanatory design. In the quantitative phase, data were collected through a survey of sixty civil servants selected using purposive-stratified sampling and assessed with a Likert-scale questionnaire, while the qualitative phase involved in-depth interviews with eight key informants from strategic work units. Quantitative data were analyzed using descriptive statistics and multiple linear regression to test the strength and significance of relationships among variables, whereas qualitative data were analyzed thematically to explore contextual and adaptive patterns. The results reveal that digital skills enhancement and work flexibility have a positive and significant effect on organizational economic resilience, while data-driven innovation strengthens the effectiveness of both strategies. This study concludes that the adaptive capacity of the workforce is a crucial factor in enhancing economic resilience and contributes both theoretically and practically to the development of human resource policies in the public sector.
Islamic Microfinance Institutions : A Systematic Literature Review Anwari, Khairul
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 4 No. 2 (2025): JULI-DESEMBER
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jemakbd.v4i2.1748

Abstract

Islamic microfinance plays a crucial role in fostering community empowerment and enhancing the well-being of individuals. This research contributes valuable insights through a literature review of Islamic microfinance institutions, encompassing 82 articles (available for open access) sourced from Scopus-indexed journals spanning from 2010 to 2025. In this systematic literature review, the authors also highlight research trends, identify the most influential journals, acknowledge the most prolific researchers, and delineate the countries with the highest productivity, along with other relevant factors concerning this study. The results of this research provide vital insights information for future researchers involved in studies with regard the Islamic Microfinance
PENGARUH PERSONAL BRANDING TERHADAP PENGEMBANGAN KARIER DIGITAL (SEBUAH STUDI LITERATUR) Mihardianto; Arma Putra, Febi; Jaya, Nurman
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 5 No. 1 (2026): JANUARI-JUNI
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jemakbd.v5i1.1769

Abstract

The purpose of this study is to identify various personal branding strategies that can be applied to career development in the digital era, to understand their benefits for enhancing individual professionalism, and to analyze the influence of personal branding on career opportunities. This research employs a qualitative approach using the library research method, which involves collecting and reviewing relevant academic literature. The findings reveal that key strategies in building personal branding include defining one’s identity, developing professional networks, and maintaining a consistent personal image. Personal branding enables individuals to craft a unique narrative that distinguishes them from others and builds professional appeal in the digital world. A strong personal reputation can open doors to new opportunities such as job offers, business collaborations, and strategic partnerships. Furthermore, personal branding plays an important role in expanding professional networks with individuals who share similar interests and career goals.

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