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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 298 Documents
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Kesiapan Penyusunan Laporan Keuangan Berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, Dan Menengah (Studi Kasus UMKM Pada Toko Bangunan H. Saunin Pebayuran Bekasi) Salsabila, Fadia; Sihabudin, Sihabudin; Arimurti, Trias
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 1 (2025): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i1.2777

Abstract

The preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) is a crucial factor for MSMEs in managing their finances transparently, accountably, and sustainably. Although this standard is simpler compared to other accounting standards, many MSMEs still face difficulties in its implementation. This study aims to evaluate the readiness of MSMEs in implementing SAK EMKM using a case study on Toko Bangunan H. Saunin. The research method employed is in-depth interviews to identify the main challenges in applying this accounting standard. The results indicate that Toko Bangunan H. Saunin is not yet fully prepared to implement SAK EMKM. The primary obstacles include a lack of accounting knowledge, manual financial record-keeping, limited human resources, and low awareness of the importance of standardized financial reporting. The lack of orderly financial reporting has the potential to hinder access to funding and strategic business decision-making. Therefore, education, socialization, and assistance from various stakeholders are necessary to help MSMEs understand and adopt SAK EMKM effectively. With the proper implementation of accounting standards, MSMEs are expected to enhance financial transparency and accountability, thereby supporting more sustainable business growth.
Pengaruh Persepsi Kemudahan Dan Kemanfaatan Elektronik Wallet Shopeepay Terhadap Kinerja Keuangan UMKM Badarudin, Dieon Agatha; Adi, Suyatmin Waskito
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 1 (2025): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i1.2790

Abstract

The research was conducted to determine and analyze the effect of perceived convenience and usefulness of the Shopeepay electronic wallet on the financial performance of MSMEs in Jebres District, Surakarta City. The research approach was carried out using quantitative methods using a sample of 165 respondents. The research instrument used a questionnaire and was analyzed using multiple linear regression. The results showed that later perceptions had a significant effect on financial performance, while perceived usefulness had no significant effect on the financial performance of MSMEs. The results simultaneously show that perceived convenience and perceived usefulness have a significant effect on the financial performance of MSMEs in Jebres District, Surakarta City.
Optimalisasi Potensi Daya Tarik Wisata Religi Masjid Raya Sultan Mahmud Riayat Syah Kota Batam Dailami, Dailami; Thandzir, Moh.; Pristiwasa, I Wayan Thariqy Kawakibi; Sukmamedian, Haufi; Lubis, Taufik Bachrul Ulum; Rhomadani, Muhammad
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 1 (2025): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i1.2795

Abstract

The Sultan Mahmud Riayat Syah Grand Mosque is one of the religious tourism icons in Batam City, known for its historical value, grand architectural design, and strong socio-religious functions. However, its potential as a religious tourism destination has not been fully optimized. This study aims to identify the mosque’s potential, analyze the inhibiting factors in its development, and formulate optimization strategies within the context of religious tourism. A qualitative-descriptive approach was used, with data collected through field observations, interviews with mosque administrators and visitors, and literature studies. The results show that the mosque has strengths in architecture, strategic location, and regular religious activities. However, lack of promotion, limited tourism-supporting facilities, and the absence of integration into city tourism packages are the main obstacles. Optimization strategies include improving supporting infrastructure, digital promotion, collaboration with travel agencies, and community involvement. With these strategies, the Sultan Mahmud Riayat Syah Grand Mosque has the potential to become a leading religious tourism center in the Riau Islands region and beyond.
Pengaruh Budaya Organisasi Dan Disiplin KerjaTerhadap Kinerja Pegawai Pada Inspektorat Daerah Provinsi Kalimantan Timur mahdaniah, mahdaniah; Efendi, Achmad; ., Damingun
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 1 (2025): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i1.2810

Abstract

This study explores how organizational culture and work discipline influence employee performance at the Regional Inspectorate of East Kalimantan Province. The research is driven by problems such as low employee initiative, poor internal communication, and delays in e-performance input. A quantitative approach with multiple linear regression analysis was applied. Data were collected through questionnaires from 86 respondents and analyzed using SPSS version 29. The findings show that both organizational culture and work discipline have a significant and positive effect on employee performance. Internal communication is the dominant aspect of culture, promoting coordination and a supportive work atmosphere. Discipline affects task completion quality and punctuality. The regression model indicates that 67.1% of performance variation is explained by these two variables. These results emphasize the importance of building strong cultural values and enforcing discipline to improve performance and accountability in public institutions.
Analisis Kemampuan Kerja, Motivasi Dan Fasilitas Kerja Terhadap Kinerja Karyawan Pada CV. Suntech Grafika Syahputra, Rizky; Rahayu, Sri; Hasibuan, Hasrul Azwar
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 1 (2025): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i1.2822

Abstract

This study aims to examine the effect of work ability, work motivation and work facilities on employee performance at CV. Suntech Grafika, both partially and simultaneously. Using quantitative data analysis and SPSS software, this study measures the relationship between these variables through descriptive statistics and multiple correlations. The results of the study indicate that partially, job placement and motivation do not have a positive or significant effect on employee performance. However, work facilities are proven to have a positive and significant effect on performance. Simultaneously, the combination of job placement, motivation, and work facilities also have a positive and significant effect on employee performance at CV. Suntech Grafika.
Pengaruh Berbagi Informasi terhadap Kinerja Rantai Pasok dengan Kepercayaan sebagai Variabel Mediasi Azahra, Alicia Delfinia; Mukhsin, Moh; Satyanegara, Diqbal
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 1 (2025): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i1.2854

Abstract

This study examines how information sharing drives supply chain performance improvements, with trust serving as a mediating variable. Data collection involved questionnaires and literature review, targeting 77 rice store respondents in Tangerang Regency. The research employed purposive sampling to ensure appropriate respondent characteristics, and utilized SEM-PLS (Structural Equation Modeling based on Partial Least Squares) for quantitative analysis. The findings revealed four key insights: First, information sharing activities showed a significant positive relationship with supply chain performance. Second, information sharing demonstrated a clear positive impact on building trust. Third, trust levels proved to substantially enhance supply chain performance. Fourth, the analysis confirmed trust's role as a mediating variable linking information sharing activities to supply chain performance outcomes
Pengaruh Teknologi Finansial, Gaya Hidup Konsumtif, Literasi Keuangan Terhadap Pengendalian Keuangan Mahasiswa Kota Palangka Raya Rahman, Muhammad Arie; Nurwati, Solikah; Barus, Iren Nita Br; Meyrianisa, Yaya; Choerunisa, Nur; Hidayah, Selvia Nur
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 1 (2025): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i1.2858

Abstract

The development of financial technology, a consumptive lifestyle, and low financial literacy are challenges for students in managing their finances. Students as a productive age group are often unable to control their finances effectively, especially in Palangka Raya City. This study aims to analyze the influence of financial technology, a consumptive lifestyle, and financial literacy on students' financial control. The population of this study were college students in Palangka Raya City who were selected through purposive random sampling techniques. The method used was qualitative which was quantified with a multiple linear regression approach, and data processing using SPSS. The results of the study showed that the independent variables of financial technology, consumptive lifestyle, and financial literacy had a significant simultaneous effect on students' financial control. However, only financial literacy had a partial effect. This finding emphasizes the importance of increasing financial literacy and controlling consumptive behavior in the digital era. A balance between the use of financial technology and financial awareness is needed so that students are able to manage their finances wisely and independently.
Pengaruh Gaya Kepemimpinan Terhadap Kinerja Pegawai: pendahuluan sari, indah; Efendi, Ahmad; Anitra, Vera
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 1 (2025): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i1.2863

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh gaya kepemimpinan terhadap kinerja pegawai pada Dinas Pemuda dan Olahraga Provinsi Kalimantan Timur. Latar belakang penelitian ini didasari oleh pentingnya peran sumber daya manusia dan kepemimpinan dalam meningkatkan efektivitas kerja dan pencapaian tujuan organisasi, khususnya dalam sektor publik. Pendekatan kuantitatif digunakan dengan metode survei melalui penyebaran kuesioner kepada 83 responden yang merupakan pegawai negeri sipil di instansi tersebut. Teknik pengambilan sampel yang digunakan adalah sampel jenuh. Data dianalisis menggunakan perangkat lunak SPSS versi 27, dengan uji validitas, reliabilitas, asumsi klasik, dan regresi linear sederhana. Hasil analisis menunjukkan bahwa gaya kepemimpinan berpengaruh positif dan signifikan terhadap kinerja pegawai dengan nilai koefisien regresi sebesar 0,84 dan nilai koefisien determinasi (R²) sebesar 0,455. Artinya, 45,5% kinerja pegawai dapat dijelaskan oleh gaya kepemimpinan. Temuan ini memperkuat pentingnya penerapan gaya kepemimpinan yang adaptif dan komunikatif dalam meningkatkan motivasi, kerja sama, dan produktivitas pegawai. Penelitian ini memberikan rekomendasi kepada instansi pemerintah untuk terus mengembangkan kemampuan kepemimpinan sebagai strategi peningkatan kinerja organisasi secara menyeluruh. Kata kunci: gaya kepemimpinan, kinerja pegawai….
Analisis Implementasi Penggunaan Media Visual Sebagai Sarana Penyampaian Lesson Learned Bagi Operator Di Pt Terminal Teluk Lamong Surabaya Lasya, Cinta; Hariyana, Nanik
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 1 (2025): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i1.2866

Abstract

Communication of occupational safety information to workers, particularly operators working in the field, is an important aspect that must be given attention to ensure safe and smooth work processes. The problem addressed in this study is the suboptimal understanding among operators regarding work procedures, as well as occupational health and safety aspects in the port environment, which are crucial and require serious attention. This study aims to examine how visual media is used as a tool for conveying lesson learned to operators at PT Terminal Teluk Lamong, analyze the factors influencing the optimization of visual media in enhancing operator comprehension, and evaluate the impact of visual media on operator compliance with work procedures and operational success. This research adopts a descriptive qualitative approach, with data collected through field observations, in-depth interviews, and documentation related to the implementation of visual media in the workplace. The analysis was conducted through three main stages of qualitative research: description, data reduction, and data selection, in order to gain a deep understanding of the studied phenomenon. The results show that visual media such as infographics and educational videos are effective in helping operators better understand and remember work procedures. The optimization of visual media is influenced by content design, regular updates of materials, strategic placement of the media, and operator involvement in providing feedback. In addition, the use of visual media has a positive impact on improving operator compliance with overall occupational safety.
Studi dan Analisis Break Even Point pada Produksi Kerupuk Kamang Arziyah, Dewi; Yusmita, Lisa; Ariyetti, Ariyetti; Wijayanti, Ruri; Anggia, Malse; Mutiar, Sri; Aulia Putri, Nazira; Nurjasmi, Nurjasmi
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 1 No. 2 (2022): Juli - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kerupuk Kamang merupakan salah satu makanan tradisional khas Sumatera Barat yang berasal dari daerah Kamang, Bukitting.Kerupuk kamang sudah mulai dikenal dan dipasarkan online, bahkan juga mengikuti pameran makanan khas lokal. Kerupuk kamang diusahakan oleh industri UMKM yang ada di daerah Kamang. Penelitian ini bertujuan untuk menganalisis besarnya penerimaan dan produksi industri dalam keadaan mencapai Break Even Point. Penelitian ini merupakan penelitian deskriptif dengan menggunakan metode kuantitatif,dimana penulis akan melakukan pengumpulan data berupa angka yang di butuhkan sehubungan dengan masalah yang akan di teliti, sehingga hasil penelitiannya dapat lebih dipercaya dan diandalkan kebenarannya. Disamping itu juga penelitian ini menggunakan studi literatur untuk mendapatkan teori, data-data serta gambar yang diperlukan. Berdasarkan hasil penelitian pada produk kerupuk kamang didapatkan nilai Break Even Point (BEP) dalam unit per tahun yaitu 1.296 unit untuk harga jual Rp 6.000,-/ unit, dengan BEP dalam Rupiah per tahun sebesar Rp. 7.229.520,.. sehingga dapat disimpulkan produk ini layak untuk diproduksi,.

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