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INDONESIA
Jurnal Ekonomika Manajemen Dan Bisnis
Published by CV ITTC Indonesia
ISSN : -     EISSN : 29629322     DOI : https://doi.org/10.47233/jemb
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) (E-ISSN : 2962-9322) diterbitkan oleh CV.ITTC INDONESIA. JEMB menyediakan forum bagi Mahasiswa dan Dosen untuk mengeksplorasi masalah dan merefleksikan penelitian kuantitatif. JEMB adalah jurnal daring yang didedikasikan untuk publikasi penelitian berkualitas tinggi yang berfokus pada implementasi penelitian yang berfokus di bidang Maanajemen dan Bisnis Misi dari JEMB adalah menjadi jurnal interdisipliner peer-review terkemuka untuk memajukan teori dan praktik yang terkait dengan segala bentuk penelitian khususnya di Manajemen dan Bisnis.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 88 Documents
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Search results for , issue "Vol. 4 No. 2 (2025): Juli-Desember" : 88 Documents clear
Pengaruh Komitmen Organisasi Terhadap Disiplin Kerja pada Karyawan Kantor X Azzahra, Octa; Julaibib, Julaibib; Ariani, Lita
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.3045

Abstract

Abstract Institutions rely on human resources (HR), therefore discipline is very important for employees. Poor work discipline can harm organizational goals, while good work discipline can provide benefits. A lack of commitment to the company can lead to poor work discipline. This study examined whether organizational commitment influenced the work discipline of employees at Office X. This research was quantitative and used a correlational approach. The study sample consisted of 65 people. Data collection was conducted online using Google Forms. The data were analyzed using simple linear regression analysis. The results of the analysis showed that organizational commitment had a significant positive influence on work discipline. This means that the higher the organizational commitment, the higher the employees' work discipline. Based on these findings, it can serve as a basis for consideration for Office X in designing policies or strategies that can foster employee commitment and discipline, such as training or workshops to introduce institutional values, providing awards and recognition to employees, and implementation. Keywords: employees, organizational commitment, work discipline Lembaga bergantung pada sumber daya manusia (SDM), oleh karena itu kedisiplinan sangat penting bagi karyawan. Disiplin kerja yang buruk dapat merugikan tujuan organisasi, sedangkan disiplin kerja yang baik dapat memberikan manfaat. Kurangnya komitmen pada perusahaan dapat menyebabkan disiplin kerja yang buruk. Penelitian ini menguji apakah komitmen organisasi mempengaruhi disiplin kerja karyawan kantor X. Penelitian ini bersifat kuantitatif menggunakan pendekatan korelasional. Sample penelitian ini berjumlah 65 orang. Pengambilan data dilakukan secara daring menggunakan Google Forms. Data dianalisis menggunakan uji analisis regresi linear sederhana. Hasil analisis menunjukkan bahwa komitmen organisasi memiliki pengaruh positif signifikan terhadap disiplin kerja. Artinya, semakin tinggi komitmen organisasi, maka semakin tinggi disiplin kerja karyawan. Berdasarkan hasil tersebut, dapat dijadikan sebagai dasar pertimbangan bagi kantor X dalam merancang kebijakan atau strategi yang mampu menumbuhkan komitmen serta disiplin karyawan, seperti pelatihan atau workshop untuk pengenalan nilai-nilai pada instansi, memberikan penghargaan dan pengakuan kepada karyawan, serta penerapan pemberian sanksi yang adil bagi setiap pelanggaran yang dilakukan karyawan. Kata Kunci: disiplin kerja, karyawan, komitmen organisasi
Peran Moderasi Ukuran Perusahaan Pada Biaya Audit Terhadap Kualitas Audit Pada Perusahaan Sub Sektor Barang Konsumsi di BEI Azis, Azolla Degita; Riani, Desmy; Suci, Lutphy Raihana
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.3104

Abstract

This research aims to test whether the size of the company can strengthen the influence of audit costs on audit quality. The data used is secondary data sourced from the Indonesia Stock Exchange website. The sampling technique uses purposive sampling. The population in this study consists of manufacturing companies in the consumer goods sub-sector from 2018 to 2022, totaling 58 companies with a period of observation over 5 years. Based on the established criteria, 20 companies were selected as research samples, resulting in a total sample size of 100. This research is a quantitative study using the Logistic Regression method. The research results show that the size of the company does not strengthen the influence of audit fees on audit quality. These research findings can serve as additional literature in the field of accounting and financial auditing. For future research, it is recommended to conduct studies with a larger sample size and different subjects, so as to produce varied research conclusions that can be considered by regulators.
Pengaruh Kepemilikan Institusional, Likuiditas, Dan Leverage Terhadap Terjadinya Finansial Distress Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Transportasi Yang Terdaftar Dibursa Efek Indonesia Raflis, Ratnawati; Sriwahyuni, Indah; Thahirah, Khadijah Ath; ., Rahmaita; ., Indrayeni; ., Nini
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.3539

Abstract

Abstrak: Penelitian ini bertujuan untuk menguji Pengaruh Kepemilikan Institusional, Likuiditas, Dan Leverage terhadap terjadinya Finansial Distress dengan Ukuran Perusahaan sebagai moderasi pada perusahaan transportasi yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2020-2023.Terdapat tiga variabel yang digunakan yaitu variabel dependen, variabel independent, dan variabel moderasi. Variabel independent dalam penelitia ini yaitu Kepemilikan Institusional, Likuiditas, Leverage, Sedangkan variabel dependent yaitu Finansial Distress, dan Variabel moderasi adalah Ukuran Perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan data yang diperoleh melalui data sekunden. Populasi dalam penelitian ini yaitu seluruh perusahaan transportasi yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2020-2023. Teknik pengambilan sampel yaitu nonprobability sampling dengan teknik Sampling Jenuh. Metode Analisa data menggunakan regresi linear berganda.Berdasar hasil penelitian menunjukan bahwa : (1) Kepemilikan berpengaruh positif terhadap Finansial Distress, (2) Likuiditas berpengaruh positif terhadap Finansial Distress, (3) Leverage berpengaruh negatif terhadap finansial distress, (4) Ukuran perusahaan tidak mampu memoderasi Kepemilikan Institusional terhadap finasial distress, (5) Ukuran Perusahaan mampu memoderasi Likuditas terhadap Finansial dIstress, (6) Ukuran Perusahaa mampu memoderasi Leverage terhadap finansial distress.
Pengaruh Pelatihan dan Pengalaman terhadap Kinerja Pegawai Nengsih , Neni Sri Wahyuni
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.3572

Abstract

This study aims to examine the effect of training and work experience on employee performance. The research employed a quantitative approach with a survey method, where data were collected from employees through questionnaires. The collected data were analyzed using multiple linear regression with the help of SPSS. The results showed that training had a positive and significant effect on employee performance. Similarly, work experience was found to have a positive and significant effect on employee performance. Furthermore, training and work experience simultaneously contributed significantly to improving employee performance, with a coefficient of determination (R²) of 0.629, meaning that 62.9% of employee performance variation can be explained by these two variables, while the remaining 37.1% is influenced by other factors. These findings suggest that organizations should optimize training programs and utilize employees’ work experience as strategic efforts to enhance performance.
Tata Kelola Keuangan Kongsi Kematian Masjid “X” Kota Padang sebagai Entitas Sosial Bernilai Moneter Siregar, Liesma Maywarni; Winbaktianur
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.3573

Abstract

Death sharing has become a part of community life in many regions in Indonesia, necessitating proper financial management. Good financial governance within these social groups can provide peace of mind and minimize the potential for conflict between members and administrators. This study aims to examine the management of funds in the social group of the Death Company. This research used a qualitative method with data collection techniques through interviews. The results of this study indicate that the existence of Kongsi Death social group is needed in carrying out social activities, for example to visit the member when get sick, compensation for condolences for those who misfortune/death, marriage, or related events such as thanksgiving celebration. The nature of membership of this community is voluntary and each member is required to pay certain fees to help each other if there are any social activities. and also have some assets such as cooking equipment, grave land and ambulances. For this reason, good practice of financial management is needed to manage the funds so that they are right on target and transparent and useful. With good financial governance in the social association, it can provide peace and minimize the potential for conflict between members and administrators in this community.
Analisis Kebijakan Vaksinasi Rabies Ditinjau Dari Aspek Perspektif Masyarakat Pemilik Hewan Di Kota Payakumbuh Z, Riche Hanny; Susanto , Perengki
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.3580

Abstract

Rabies is a fatal zoonotic disease and remains a public health threat in various regions, including Payakumbuh City. Vaccination of pets is a key strategy in rabies prevention efforts. This study aims to: (1) explore pet owners' perceptions of the effectiveness and implementation of the rabies vaccination policy in Payakumbuh; (2) identify factors influencing community attitudes and behaviors toward the vaccination policy; (3) determine barriers to vaccination implementation; and (4) provide policy recommendations from a community perspective. This study employed a quantitative approach with a descriptive-analytic design. The theoretical framework used is the Health Belief Model (HBM), comprising six HBM constructs and eight sociodemographic variables as independent variables. Data were collected from 200 respondents and analyzed using binary logistic regression. The results of the multivariate analysis indicate that the variable of self-efficacy significantly affects vaccination decisions (p = 0.003; Exp(B) = 2.235). Among the sociodemographic variables, the purpose of animal husbandry significantly impacts vaccination decisions (p = 0.028), and specifically, the purpose of husbandry for home protection shows a lower tendency towards vaccination (p = 0.021; Exp(B) = 0.235). These findings suggest that rabies vaccination behavior is influenced by a combination of individual perception factors and social characteristics.
Analisis Implementasi Digitalisasi Layanan Administrasi Kepegawaian Pada Rumah Sakit Otak DR Drs M Hatta Bukittinggi ., Kristina; ., Almasdi
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.3582

Abstract

The rapid advancement of technology has led to the near-total replacement of manual systems with electronic ones. The Ministry of Health, as a governmental body overseeing the health sector, has undertaken various innovations to support programs aimed at improving the health status of the Indonesian population. This transformation extends beyond healthcare services to encompass internal organizational aspects, including the adoption of technology to enhance efficiency, transparency, and accountability. One such initiative is the implementation of the e-Office application, designed to digitize personnel administration with the goal of achieving more effective and efficient management. Dr. Drs. M. Hatta Bukittinggi Brain Hospital, a vertical technical implementing unit under the Ministry of Health, serves as the focus of this study, which aims to analyze the implementation of digital personnel administration services within the hospital. Employing a descriptive qualitative research method, data were collected through in-depth interviews, observations, and documentation. The study utilizes the Input-Process-Output (IPO) system approach. Findings indicate that: (1) the digitalization implementation aligns with existing policies; (2) while the majority of human resources comprehend the application, some lack understanding, hindering administrative processes; (3) the available infrastructure supports digitalization adequately, though certain areas require enhancements; (4) the implementation process functions effectively despite occasional issues such as server errors; and (5) the digitalization initiative significantly benefits personnel administration services, rendering them highly effective and efficient.
Keputusan Pembelian Kosumen Secara Online: Peran Presepsi Risiko dan Manfaat Maulana, Hanan; Sholihah, Erlinda; Nurhapsari, Risma
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.3603

Abstract

This research is motivated by changes in consumer shopping behavior during the Covid-19 pandemic, which led to an increase in online transactions, particularly for electronic products. The purpose of this study is to examine the influence of perceived risk and perceived benefit on consumers’ online purchasing decisions at Candi Elektronik Store in Surakarta. A quantitative approach was employed, with data collected through questionnaires distributed to 190 respondents, and analyzed using the Structural Equation Modeling-Partial Least Square (SEM-PLS) method with the SmartPLS software. The findings show that perceived risk has a positive and significant effect on purchasing decisions, meaning that the lower the perceived risk, the greater the likelihood of consumers making a purchase, while perceived benefit also has a positive and significant effect, indicating that the higher the perceived benefit, the stronger consumers’ tendency to engage in online transactions. The R-Square value of 0.279 indicates that the two independent variables explain 27.9% of the variance in purchasing decisions, while the remaining 72.1% is influenced by other factors beyond this study.
Pengaruh Kreativitas Dan Passion Berwirausaha Terhadap Intensi Berwirausaha (Studi Kasus Pada Mahasiswa Manajemen Bisnis Syariah STAIN Mandailing Natal) Widya, Mirliza Gusma; Sugiharto, Vebri; Ardiansyah, Muhammad
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.3815

Abstract

One of the causes of rising unemployment in Indonesia is the lack of job oppourtunities, Which, if not addressed, will pose a social threat to society. Efforts that can be made include increasing the number of entrepreneurs, one of which is by fostering entrepreneurial intent among university students. The purpose of this study is to determine the partial and simultaneous effects of creativity and passion for entrepreneurship on entrepreneurial intention among student of sharia business management at STAIN Mandailing Natal. The study was conducted in the sharia business management program with all sharia business management students as the data source. The data analysis method used was quantitative, consisting of observation results and questionnaire data answered by respondents. The analysis results show that 62% of creativity and entrepreneurial passion influence entrepreneurial intention. The hypothesis test results for creativity show at-value of 5.807 and a t-table value of 1.974, while the hypothesis test results for entrepreneurial passion show a t-value of 8.668 and a t-table value of 1.974 (calculated t > table t) so H0 is rejected and Ha is accepted. Therefore, it can be concluded that there is an influence between creativity and entrepreneurial passion on entrepreneurial intention among sharia business management student at STAIN Mandailing Natal.
Pengaruh Inventarisasi Aset, Legal Audit Dan Struktur Birokrasi Terhadap Optimalisasi Pengelolaan Barang Milik Daerah Pada Pemerintah Kabupaten Aceh Besar Putra, Ilham Perdana; Chudri, Intan Rizkia; Yunina, Fitri
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.2839

Abstract

The problem addressed in this study is the suboptimal management of Regional Government Assets (Barang Milik Daerah/BMD) in Aceh Besar Regency, which is marked by discrepancies between physical and administrative asset data, weak legal safeguards for assets, and a bureaucratic structure that has yet to effectively support asset management. This study aims to analyze the effect of asset inventory, legal audit, and bureaucratic structure simultaneously and partially on the optimization of BMD management in the Government of Aceh Besar Regency. The population in this study consists of government officials involved in BMD management across all Regional Work Units (SKPD) in Aceh Besar Regency, totaling 66 officials. Each SKPD is represented by two selected samples: the Head of the Finance Subdivision and the BMD Manager. Sampling was conducted using a non-probability saturated sampling technique, in which all population members are used as samples—also known as a census. The results show that asset inventory, legal audit, and bureaucratic structure simultaneously influence the optimization of BMD management in SKPDs of Aceh Besar Regency, with an R value of 0.689. Asset inventory has a positive effect on the optimization of BMD management, with a regression coefficient of 0.241. Legal audit also has a positive effect, with a regression coefficient of 0.240. Meanwhile, bureaucratic structure has a positive effect with a regression coefficient of 0.266.

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