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Tito Marta Sugema Dasuki
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Journal of Innovation in Management, Accounting and Business
Published by Papanda Publisher
ISSN : -     EISSN : 28307801     DOI : https://doi.org/10.56916/jimab
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Innovation in Management, Accounting and Business (JIMAB), with ISSN 2830-7801, provides a scientific discourse about management, accounting, and business, both practically and conceptually. The published articles in this journal cover various topics from the result of particular conceptual analysis and critical evaluation to empirical research. The journal also welcomes contributions from the social, organisational, and philosophical aspects of accounting, business and management studies. JIMAB goal is to advance and promote innovative thinking in accounting, business and management-related disciplines. The journal spreads recent research works and activities from academicians and practitioners so that networks and new links can be established among thinkers as well as creative thinking and application-oriented issues can be enhanced. JIMAB is published by Papanda twice a year.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 123 Documents
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Faktor Yang Mempengaruhi Transformasi Tenaga Kerja Pertanian dan Dampaknya Terhadap Pendapatan Rumah Tangga Petani di Kawasan Wisata Hutan Pantai Cemara Ariandi, Gugum; Dasipah, Euis; Ramdan, Moch
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 3 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i3.953

Abstract

The objective of this research is to examine the determinants that impact the decision-making process of farmers to shift from agricultural labor to non-agricultural labor and its consequences on the income of farmer households (FH). The sampling method employed was simple random sampling, based on Slovin's formula, resulting in a sample size of 65 individuals. The statistical techniques used for analysis were multiple logistic regression and unpaired t-test. The findings reveal that farmer households (RTP) residing in the vicinity of Cidaun Beach tourist area have witnessed a shift in their employment from agriculture to non-agriculture, while agriculture remains their primary business. The non-agricultural sector offers several business and job opportunities, including retail, small shops, lending services, and motorbike rental services. Agricultural income contributes to 46.26% of the total household income, while non-agricultural income contributes to 53.74%. The shift from agricultural to non-agricultural labor is influenced by various factors, such as age, land area, land productivity, farmer knowledge, farmer income, and family responsibilities. Land area, farmer income, and dependency ratio are the primary determinants of the workforce's transformation. The shift from agricultural to non-agricultural labor has a significant impact on the increase in FH income, with a rise of 51.90%, primarily due to higher income from non-agriculture than agriculture.
Pemahaman Pemasaran Digital dan Sustainability pada UMKM dan Dampaknya terhadap Kinerja UMKM Kasim, Erlynda Yuniarti; Martana, Cynthia Riyanti
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 3 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i3.954

Abstract

The purpose of this study is to examine the impact of digital marketing and sustainability practices on the performance of Micro, Small, and Medium Enterprises (MSMEs) in a specific region. The research addresses the problem of how these two factors influence business performance, aiming to provide actionable insights for MSME managers. The study utilized a quantitative research method, employing a structured questionnaire as the primary instrument. A total of 117 MSME owners or managers from the specified region participated as research subjects. Data were analyzed using multiple linear regression to assess the relationship between digital marketing, sustainability, and business performance. The results indicate that both digital marketing and sustainability practices significantly contribute to the improvement of MSME performance. Specifically, effective digital marketing strategies, such as optimizing social media and e-commerce platforms, were found to enhance business outcomes by expanding customer reach and increasing sales efficiency. Similarly, sustainability practices, including the use of environmentally friendly materials and responsible waste management, were shown to improve operational efficiency, customer satisfaction, and overall business reputation. The study concludes that integrating both digital marketing and sustainability into business strategies is crucial for MSMEs to achieve better performance and long-term competitiveness. These findings suggest that MSMEs should prioritize investments in digital marketing and adopt sustainable practices to strengthen their market position.
Strategi Penguatan Ekonomi Rumah Tangga Masyarakat Pedesaaan: Kajian Empiris Di Kecamatan Taebenu Kabupaten Kupang K.T. Aman, Dominikus; Jehamat, Lazarus; Faah, Yuri Sandra
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 3 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i3.945

Abstract

Poverty is a scourge on the lives of rural communities. Poverty gives birth to various social problems such as unemployment, school dropouts, malnutrition, crime and household problems such as child neglect and domestic violence. This research aims to describe the strategy of strengthening the household economy of rural communities. This type of research is a case study with a qualitative approach. This approach tries to portray a reality as holistic/whole, complex, dynamic, full of meaning and the relationship is interactive/reciprocal. The types of data used in this research are quantitative data and qualitative data. The data needed in this study were collected by means ofindepth interviews, observation, documentation. Qualitative data analysis. The qualitative analysis model referred to in this study is the model put forward by that qualitative analysis is a series consisting of three streams of activities that occur simultaneously, namely: Data Reduction, Data Presentation and Conclusion Drawing / Verification. The results of the study show that the human resources of the Taebenu sub-district community are one of the causes of the birth of rural poverty problems characterised by low levels of education and even most of the population does not attend school. However, on the other hand, the potential of agriculture and plantations in the Taebenu sub-district area is very promising such as rice, corn, beans; the availability of large agricultural and plantation land and livestock ownership. Government support in the form of the presence of Village-Owned Enterprises (BUMDes) is one solution that can encapsulate and provide solutions to the economic problems of rural communities, especially to maximise the available potential through empowerment.
Kualitas Pelayanan untuk Meningkatkan Loyalitas Konsumen pada X-One Laundry Hamdani, Dani Akhmad; Kusman, Maman; Hasanah, Ade Sobariah
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 3 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i3.956

Abstract

Kualitas pelayanan merupakan hal penting bagi perusahaan. Kualitas pelayanan yang baik dapat membuat konsumen menjadi loyal terhadap perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan terhadap loyalitas konsumen. Penelitian ini menggunakan metode deskriptif dan verifikatif. Teknik pengumpulan data dengan menyebar kuesioner. Populasi penelitian sebanyak 560 responden. Penarikan sampel menggunakan rumus slovin sehingga jumlah sampel sebanyak 85 responden. Teknik penarikan sampel menggunakan non probability sampling dengan jenis purposive sampling. Penelitian ini menggunakan skala pengukuran Likert. Kuesioner yang disebar kepada responden telah di uji kualitasnya dengan uji validitas dan reliabilitas angket. Analisis data dengan menggunakan uji regresi sederhana serta pengujian hipotesis menggunakan uji t parsial. Hasil penelitian menyatakan bahwa kualitas pelayanan berpengaruh positif dan signifikan terhadap loyalitas konsumen. Sehingga diharapkan untuk perusahaan agar dapat mempertahanakan dan meningkatkan kualitas pelayanannya, karena semakin baik kualitas pelayanan X-One Laundry maka akan semakin tinggi pula loyalitas konsumen.
Analisis Content Marketing Pada Tiktok Berdasarkan Persepsi Buyer Vidyastuti, Heppy Agustiana
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 3 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i3.978

Abstract

This study aims to gather insights on buyer perceptions of content marketing on TikTok in order to improve content marketing strategies. The research method employed was quantitative research with a descriptive approach, involving 200 buyer respondents in the city of Bandung. The study focuses on TikTok marketing, with dimensions derived from various reviewed journals. A questionnaire was used as the research instrument, distributed to buyers through accidental sampling. Descriptive statistical analysis was conducted to analyze the data. The research findings indicate that TikTok marketing on content marketing is well-received, with the lowest value observed in the accuracy dimension and the highest value in the easy-to-find aspect. The three dimensions with the highest average value are ease of finding content marketing, collaboration with influencers, and the level of interest in TikTok content marketing. This research provides valuable input for the improvement of content marketing strategies on TikTok, benefiting TikTok shops and contributing to the development of content marketing in the field of digital marketing.
Pengaruh CAR dan ROA terhadap Kredit Yang Diberikan Pada Perumda BPR Majalengka Kusman, Maman; Hamdani, Dani Akhmad; Hasanah, Ade Sobariah
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 3 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i3.1008

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Capital Adequacy Ratio (CAR) dan Return On Assets (ROA) terhadap penyaluran kredit yang diberikan Perumda BPR. Majalengka. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif. Metode deskriptif digunakan untuk mengetahui gambaran variabel Capital Adequacy Ratio (CAR) dan Return On Assets (ROA) terhadap penyaluran kredit, sedangkan metode verifikatif untuk mengetahui pengaruh Capital Adequacy Ratio (CAR) dan Return On Assets ( ROA) terhadap penyaluran kredit. Untuk mengetahui pengaruh Capital Adequacy Ratio (CAR) dan Return On Assets (ROA) terhadap penyaluran kredit digunakan pengujian statistik. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari Laporan Keuangan Publikasi Tahunan Perumda BPR. Majalengka periode 2016-2021. Sampel yang digunakan adalah Perumda BPR. Majalengka, total 6 tahun. Penentuan sampel dilakukan melalui tahap purposive sampling. Penelitian ini menggunakan model analisis regresi linier berganda dan teknik pengujian hipotesis menggunakan uji t dan uji F. Hasil penelitian ini menunjukkan bahwa terdapat hubungan yang sangat kuat antara Capital Adequacy Ratio (CAR) dan Return On Assets (ROA) dengan penyaluran kredit yang diberikan. Besarnya pengaruh tersebut sebesar 70,1% dan sisanya dipengaruhi oleh faktor lain seperti jumlah kredit bermasalah, dana pihak ketiga dan lain sebagainya.
Mental Accounting dan Heuristik: Fenomenologi pada Kolektor Merchandise Ferrary, Melissa; Ikhsan, Syarbini; Yunita, Khristina; Dosinta, Nina Febriana; Damayanti, Fera
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 3 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i3.1009

Abstract

The entertainment industry is starting to present various types of merchandise to pamper fans who are members of a community. The consumptive nature of merchandise collectors can have a negative impact if it cannot be controlled properly. This research aims to understand how mental accounting and heuristics are applied to anime merchandise collectors in managing finances and making purchasing decisions. This research uses a qualitative method with a phenomenological approach. The data collection techniques used in this research are structured interviews and in-depth observation. This research uses data analysis techniques in the form of data reduction, data presentation, and drawing conclusions. The results of this research show that anime merchandise collectors have applied mental accounting and heuristics to managing their finances and in making purchasing decisions. Of the eight informants interviewed, each had their own way of managing their finances but had the same goal, namely being able to control impulsive buying.
Pengaruh Modernisasi Sistem Administrasi Perpajakan, Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi: Studi Kasus Kantor KP2KP Tondano Kewo, Cecillia Lelly; Lontoh, Miryam P; Lumentah, Eunke Vion
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 3 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i3.1012

Abstract

Penelitian ini bertujuan untuk menganalisis dan membuktikan pengaruh modernisasi sistem administrasi perpajakan, sosialisasi perpajakan terhadap kepatuhan wajib pajak orang pribadi yang terdaftar di kantor KP2KP tondano. Jenis penelitian ini adalah kuantitatif. Metode pemilihan sampel dalam penelitian adalah purposive sampling, yaitu pemilihan sampel berdasarkan kriteria yang telah ditentukan. Sampel yang digunakan sebanyak 100 wajib pajak orang pribadi yang terdaftar di kantor KP2KP tondano. Penelitian ini menggunakan data primer dengan cara penyebaran kusioner kepada wajib pajak orang pribadi. Metode analisis menggunakan analisis regresi linear berganda dengan menggunakan program SPSS versi 25. Hasil penelitian menunjukan bahwa modernisasi sistem administrasi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi kemudian sosialisasi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. kata kunci: modernisasi sistem administrasi perpajakan; sosialisasi perpajakan; kepatuhan wajib pajak orang pribadi
Pengaruh Profitabilitas, Ukuran Perusahaan, Tangibility, Risiko Bisnis terhadap Struktur Modal pada Perusahaan Indeks SRI-KEHATI Givari, Muhammad Arbiant; Yantiana, Nella; Rusmita, Sari; Noviarty, Helisa
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 3 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i3.1014

Abstract

This research aims to explore how the capital structure of companies with a strong commitment to sustainability can be influenced by factors such as profitability, firm size, tangibility, and business risk. These companies support environmental sustainability initiatives. This study is included in the category of quantitative research. The Data used is secondary data. The population in this study consists of companies listed on the Indonesia Stock Exchange and included in the Sustainable and Responsible Investment (SRI)-KEHATI index over a five-year period, from 2019 to 2023. The sampling technique used is purposive sampling based on specific criteria, resulting in 11 companies selected as the research sample. The number of observations used is 55. Data analysis techniques using Structural Equation Modeling Partial Least Squares (SEM-PLS). The results indicate that the capital structure of the studied companies is not influenced by profitability and business risk, but it is significantly influenced by tangibility and firm size.
Pengaruh Stres Kerja dan Kompensasi Terhadap Kinerja Karyawan dengan Lingkungan Kerja Sebagai Pemediasi Pada CV. Amanda Brownies Araf, Moh.; Akob, Muh.; Alam, Syamsul
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 3 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i3.1030

Abstract

This study aims to determine the direct effect of work stress, compensation and work environment on employee performance. The direct effect of work stress and compensation on the work environment. The indirect effect of work stress and compensation variables on employee performance with the work environment as a mediator variable at CV. Amanda Brownies. Data collection using primary data obtained from questionnaires using saturated samples. The population in this study was 39 respondents. The results of the questionnaire have been tested for validity and reliability using the PLS model scheme and model evaluation, inner model evaluation with determinant coefficient tests, model goodness of fit tests and hypothesis tests both directly and indirectly. The results of this data processing use SmartPLS version 3. The results of the study directly show that the variables of work stress and compensation have a positive and significant effect on the work environment. The work environment and compensation have a positive and significant effect on employee performance, work stress does not affect employee performance. The results of the study indirectly show that work stress has a positive and significant effect on employee performance with the work environment as a mediator and compensation does not affect employee performance with the work environment as a mediator.

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