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Jurnal Ilmiah Ekonomika & Sains
Published by INSTITUT TEKNOLOGI DAN BISNIS SEMARANG
ISSN : 29639433     EISSN : 29629373     DOI : https://doi.org/10.54066/jiesa.v1i1
Core Subject : Economy, Science, Education,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Other
Jurnal Ilmiah Ekonomika & Sains (JIESA) merupakan jurnal penelitian untuk menampung hasil penelitian bagi seluruh dosen dan civitas akademika Institut Teknologi dan Bisnis (ITB) Semarang maupun di luar Institut Teknologi dan Bisnis (ITB) Semarang, yang mencakup bidang ekonomi, bisnis, sains, dan teknologi.
Arjuna Subject : Umum - Umum
Articles 123 Documents
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Pengaruh Etika Auditor, Independensi, Pengalaman Auditor Dan Skeptisme Profesional Auditor Terhadap Ketepatan Pemberian Opini Audit Pada Kantor Akuntan Publik Di Kota Semarang Muhammad Pritfi Hanafi; Utami Puji Lestari
Jurnal Ilmiah Ekonomika & Sains Vol 5 No 1 (2024): Mei 2024: Jurnal Ilmiah Ekonomi & Sains
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jiesa.v5i1.381

Abstract

Mengetahui pengaruh etika auditor, independensi, pengalaman audit dan skeptisme profesional auditor terhadap ketepatan pemberian opini audit pada kantor akuntan publik di kota semarang. Variabel yang digunakan pada penelitian ini adalah etika audit, independensi, pengalaman auditor, dan skeptisme profesional auditor. Penelitian ini dilakukan dengan metode simple random sampling dan penyebaran kuesioner pada auditor di Kantor Akuntan Publik di Kota Semarang. Analisis data dengan menggunakan metode linier berganda dengan program SPSS. Hasil penelitian menunjukan bahwa etika auditor berpengaruh positif dan signifikan terhadap ketepatan pemberian opini audit, independensi berpengaruh positif dan signifikan terhadap ketepatan pemberian opini audit, pengalaman berpengaruh positif dan signifikan terhadap ketepatan pemberian opini audit, dan skeptisme profesional auditor berpengaruh positif dan signifikan terhadap ketepatan pemberian opini audit.
Pengaruh Motivasi, Kompensasi, Dan Disiplin Kerja Terhadap Kinerja Pegawai Pada PT. Pos (Persero) Regional IV Semarang Sinta Mawar Sari; Endro Pramono; Riyono
Jurnal Ilmiah Ekonomika & Sains Vol 5 No 1 (2024): Mei 2024: Jurnal Ilmiah Ekonomi & Sains
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jiesa.v5i1.382

Abstract

Untuk mengetahui dan menjelaskan pengaruh motivasi terhadap kinerja pegawai. Mengetahui dan menjelaskan pengaruh kompensasi terhadap kinerja. Mengetahui dan menjelaskan pengaruh disiplin kerja terhadap kinerja. Penelitian dilakukan dengan metode kuantitatif. Populasi yang digunakan dalam penelitian sebanyak 115 orang responden. Data penelitian diperoleh melalui kuesioner dan wawancara. Analisis kuantitatif menggnakan analisis regresi linier berganda untuk mngetahui pengaruh variabel independen terhadap variabel dependen. Berdasarkan hasil analisis data penelitian dapat disimpulkan bahwa: Motivasi berpengaruh secara positif dan signifikan terhadap kinerja pegawai, Kompensasi berpengaruh secara positif dan signifikan terhadap kinerja pegawai, Disiplin kerja berpengaruh secara positif dan signifikan terhadap kinerja pegawai, Motivasi, Kompensasi, dan Disiplin Kerja berpengaruh secara bersama-sama terhadap Kinerja Pegawai.
Pengaruh Kompleksitas Tugas, Independensi, Kompetensi Dan Tekanan Waktu Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Kota Semarang Silvy Andrea Sari; Utami Puji Lestari
Jurnal Ilmiah Ekonomika & Sains Vol 5 No 1 (2024): Mei 2024: Jurnal Ilmiah Ekonomi & Sains
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jiesa.v5i1.383

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompleksitas tugas, independensi, kompetensi, dan tekanan waktu terhadap kualitas audit. Variabel yang digunakan pada penelitian ini adalah kompleksitas tugas, independensi, kompetensi, dan tekanan waktu. Penelitian ini dilakukan dengan metode probality sampling dan penyebaran kuesioner pada auditor di Kantor Akuntan Publik di Kota Semarang. Analisis data dengan menggunakan metode linier berganda dengan program SPSS. Hasil penelitian menunjukan bahwa kompleksitas tugas berpengaruh positif dan signifikan terhadap kualitas audit, independensi berpengaruh positif dan signifikan terhadap kualitas audit, kompetensi berpengaruh positif dan signifikan terhadap kualitas audit, dan tekanan waktu berpengaruh positif dan signifikan terhadap kualitas audit.
Sistem Pendukung Keputusan Untuk Pemilihan Supplier Barang Sembako Pada Toko Dvn Menggunakan Metode Saw Daffa Aryo Wicaksono; Fauzan Natsir; Halimatusha’diah
Jurnal Ilmiah Ekonomika & Sains Vol 6 No 2 (2025): November 2025 : Jurnal Ilmiah Ekonomika & Sains
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jiesa.v6i2.655

Abstract

Pemilihan supplier merupakan aspek krusial dalam manajemen rantai pasok, terutama bagi toko sembako yang dituntut menyediakan barang secara tepat waktu, berkualitas, dan dengan harga yang kompetitif. Toko DVN, sebagai toko sembako yang berkembang, menghadapi tantangan dalam proses pemilihan supplier yang masih dilakukan secara manual dan subjektif, sehingga berpotensi menimbulkan berbagai permasalahan seperti keterlambatan pasokan dan penurunan kualitas barang. Penelitian ini bertujuan untuk merancang dan membangun Sistem Pendukung Keputusan (SPK) menggunakan metode Simple Additive Weighting (SAW) guna membantu proses evaluasi dan seleksi supplier secara lebih objektif dan terstruktur. Sistem dikembangkan dengan mempertimbangkan lima kriteria utama, yaitu harga produk, kualitas produk, ketersediaan barang, kecepatan pengiriman, dan diskon. Metode SAW digunakan untuk melakukan pembobotan dan perhitungan nilai akhir dari masing-masing alternatif supplier. Hasil penelitian menunjukkan bahwa sistem yang dibangun mampu memberikan rekomendasi supplier terbaik secara akurat berdasarkan perhitungan nilai preferensi, serta meningkatkan efisiensi dan transparansi dalam pengambilan keputusan. Dengan adanya SPK ini, proses pengambilan keputusan di Toko DVN menjadi lebih efisien, transparan, dan dapat dijadikan model penerapan teknologi informasi pada usaha kecil lainnya.
Pengaruh Budaya Organisasi dan Motivasi Terhadap Kinerja karyawan Dengan Kepuasan Kerja Sebagai variabel Intervenig Pada PT. Gama Agro Sejati Semarang , Dwi Sri Wulandari; Sukirman
Jurnal Ilmiah Ekonomika & Sains Vol 6 No 2 (2025): November 2025 : Jurnal Ilmiah Ekonomika & Sains
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jiesa.v6i2.660

Abstract

Abstract: The objectives of this study are: 1). To analyze the influence of organizational culture on employee job satisfaction. 2). To analyze the influence of motivation on employee job satisfaction. 3). To analyze the influence of organizational culture on employee performance. 4). To analyze the influence of motivation on employee performance. 5). To analyze the influence of job satisfaction on employee performance. 6). To analyze the influence of organizational culture on employee performance through job satisfaction. 7). To analyze the influence of motivation on employee performance through job satisfaction. This study uses a quantitative approach with the population consisting of all employees of PT. Gama Agro Sejati Semarang. The sampling technique used is saturated sampling, with a total of 71 respondents. Data were analyzed using an inferential approach through Smart-PLS 4.0 software. The results of the study show that: 1). Organizational culture has a positive and significant effect on job satisfaction. 2). Motivation has a positive and significant effect on job satisfaction. 3). Organizational culture has a positive and significant effect on employee performance. 4). Motivation has a positive and significant effect on employee performance. 5). Job satisfaction has a positive and significant effect on employee performance. 6). Job satisfaction is able to mediate the influence of organizational culture on employee performance. 7). Job satisfaction is able to mediate the influence of motivation on employee performance. Keywords: Organizational Culture, Motivation, Job Satisfaction, and Employee Performance.
Penerapan Sistem Reward, Punishment dan Disiplin Kerja Karyawan Shift di PT Surya Pratista Hutama Dhea Wulanjani; Sita Eka; Alfina Hikmah; Hesti Munawaron; Rindi Purwanto; Dwi Prihati; Adji Seputro
Jurnal Ilmiah Ekonomika & Sains Vol 6 No 2 (2025): November 2025 : Jurnal Ilmiah Ekonomika & Sains
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jiesa.v6i2.661

Abstract

This study aims to describe the implementation of a reward and punishment system on work discipline among shift workers at PT Surya Pratista Hutama. The background of this study is based on the importance of maintaining work discipline in a shift work system, which often faces challenges such as lateness, absenteeism, and procedural violations. The research method used is a qualitative method with a descriptive approach. Data were collected through in-depth interviews with management and employees, direct observation in the work environment, and company documentation studies. The results show that the implementation of rewards, such as performance bonuses and non-material awards, can increase employee motivation in complying with work regulations. Meanwhile, the provision of punishments in the form of verbal warnings, warning letters, and incentive deductions has proven effective in reducing the level of disciplinary violations. However, the effectiveness of this system is highly dependent on the consistency of implementation, clarity of rules, and perceptions of fairness among employees. In conclusion, a proportional and transparent combination of rewards and punishments can be an effective strategy to improve work discipline among shift workers at this company.
Integrasi Strategi People Development dan Marketing Excellence Studi Holistik Pengelolaan Human Capital di PT. Yakult Indonesia Persada Cantik Padmasari; Ilham Satya Hermawan; Nadya Nova Mariska; Makinatul Fitriyah; Adji Seputro
Jurnal Ilmiah Ekonomika & Sains Vol 6 No 2 (2025): November 2025 : Jurnal Ilmiah Ekonomika & Sains
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jiesa.v6i2.662

Abstract

This study aims to analyze the integration of People Development and Marketing Excellence strategies in human capital management at PT. Yakult Indonesia Persada. The research applied a qualitative method through observation, interviews, and focus group discussions. Findings reveal that structured HR development, comprehensive training, and personalized marketing strategies via Yakult Lady create synergy that enhances customer loyalty, employee productivity, and corporate image. However, the company faces challenges such as intense competition, shifting consumer behavior among younger generations, and the need for digital transformation. The study recommends HR digitalization, diversified digital marketing, and career development for Yakult Lady to ensure long-term competitiveness.
Peran MSDM Komunitas Lokal Dalam Menjaga Kelestarian Desa Adat Panglipuran dan Regenerasi Budaya Eka Puji Lestari; Sabrina Willa Intana; Ivando, Ivando Ari Wibowo; Arum Agustiani; Lina Indah Lestari; Ihda Nor Rohmah
Jurnal Ilmiah Ekonomika & Sains Vol 6 No 2 (2025): November 2025 : Jurnal Ilmiah Ekonomika & Sains
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jiesa.v6i2.674

Abstract

Abstract, This study aims to analyze the role of local community-based Human Resource Management (HRM) in preserving sustainability and ensuring cultural regeneration in Panglipuran Village, Bali. The research employed a descriptive qualitative method with data collected through observation, interviews, and documentation. The focus of the study is on how the community, as the main human resource, manages tourism, maintains environmental cleanliness, and passes on cultural values to the younger generation. The findings reveal that the people of Panglipuran Village apply a customary system (awig-awig) that effectively sustains the village’s environment and cultural identity. Key strategies include limiting the number of tourists, practicing communal cooperation in maintaining cleanliness, and allocating tourism revenue to cultural preservation and facility development. Moreover, cultural regeneration is implemented by involving young generations in traditional ceremonies, non-formal education, as well as arts and handicraft training. The conclusion of this research emphasizes that Panglipuran’s success is not solely based on its cultural attractiveness but also on the participatory and local wisdom-based management of community human resources. These findings are expected to serve as a model for other tourism villages in developing sustainable community-based tourism.
Pengaruh Persepsi Harga, Lokasi dan Fasilitas terhadap Keputusan Pembelian Member di Armada Jhonson Gym Porong Verizka, Meyda Ayu; Saqofa Nabilah Aini
Jurnal Ilmiah Ekonomika & Sains Vol 6 No 2 (2025): November 2025 : Jurnal Ilmiah Ekonomika & Sains
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jiesa.v6i2.694

Abstract

This study aims to analyze the influence of price perception, location, and facilities on membership purchasing decisions at Armada Jhonson Gym Porong, Sidoarjo. A quantitative approach using multiple linear regression was applied, involving 120 respondents from Millennial and Gen Z generations. The results indicate that facilities have a significant partial effect on purchasing decisions, while price perception and location are not significant. Simultaneously, all three variables significantly affect purchasing decisions with an F-test value of 2.825 and a significance level of 0.042, yet they only explain 6.8% of the variation in purchasing decisions (R² = 0,068). These findings confirm that facilities are the main factor encouraging consumers to join and maintain their membership. The study implies that gym management should focus on improving facilities and services to attract and retain members, especially Millennials and Gen Z, amid increasing competition in the fitness industry.
Analisis Efisiensi dan Efektivitas Pengelolaan Anggaran Pada Kementerian Lingkungan Hidup dan Kehutanan Tahun 2020–2024 Stevani, Aurel; Muchammad Saifuddin
Jurnal Ilmiah Ekonomika & Sains Vol 6 No 2 (2025): November 2025 : Jurnal Ilmiah Ekonomika & Sains
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jiesa.v6i2.705

Abstract

Public budget management in the environmental and forestry sectors is a crucial component in supporting sustainable development and good governance. This study aims to analyze the efficiency and effectiveness of budget management at the Ministry of Environment and Forestry (KLHK) of Indonesia for the 2020–2024 period, focusing on spending efficiency indicators and the effectiveness of non-tax state revenue (PNBP). The research employs a descriptive quantitative analysis based on secondary data from KLHK’s financial reports, state budget (APBN) documents, and official government publications. The efficiency ratio is calculated as the percentage of expenditure realization against the allocated budget, while the effectiveness of PNBP is measured as the percentage of realization against the target. The findings show that KLHK’s spending efficiency ranged from 86.51% to 98.36%, indicating sound budget control without excessive expenditure. Meanwhile, PNBP effectiveness consistently exceeded targets, with the highest achievement of 121.27% in 2021 and the lowest of 103.19% in 2023. Overall, KLHK’s budget management is assessed as both efficient and effective, supporting the achievement of strategic programs in the environmental and forestry sectors. These findings provide valuable insights for improving public fiscal policy, particularly in the context of transparency and accountability.

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