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Mohammad Abdilla
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jurnal.jembs@gmail.com
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+6281377008616
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dio@unidha.ac.id
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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,
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.
Articles 298 Documents
Pengaruh Fitur Shopee Paylater, Perilaku Impulse Buying Dan Motivasi Hedonis Terhadap Sikap Tabzir Pada Mahasiswa Ekonomi Syariah UIN Fatmawati Sukarno Bengkulu Fitiyani, Yudia Gusti; Mursalin, Supardi; Ahmad Hasibuan, Rahmat Putra
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 5 No. 1 (2026): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v5i1.4233

Abstract

This study aims to determine the effect of the Shopee PayLater feature, impulse buying behavior and hedonic motivation on tabzir attitudes in Islamic economics students of UIN Fatmawati Sukarno Bengkulu. This study uses a quantitative method that uses multiple linear regression with primary data collection techniques in the form of questionnaires distributed to 168 respondents. The results of this study reveal that: (1) the Shopee PayLater feature does not affect tabzir attitudes in Islamic economics students (2) impulse buying behavior affects tabzir attitudes in Islamic economics students (3) hedonic motivation affects tabzir attitudes in Islamic economics students (4) the Shopee PayLater feature, impulse buying behavior and hedonic motivation together influence tabzir attitudes in UIN Fatmawati Sukarno Bengkulu students. These findings provide insights into the importance of managing consumer behavior among students to prevent wasteful spending, particularly regarding the use of online payment features that facilitate excessive consumption.
Analisis Tantangan Dan Pembaharuan Dalam Perhitungan Harga Pokok Produksi Pada Umkm Chicken Steak Di Yogyakarta Dengan Metode Full Costing Sulistyowati, Dinna Nur Azizah
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 5 No. 1 (2026): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v5i1.4235

Abstract

This study aims to evaluate the impact of direct material costd, direct labor costs, and factory overhead costd on the cost goods manufactured at a Chicken Steak MSME in Yogyakarta using the full costing method. The background to this study is that many MSMEs determine production prices using simplistic methods without considering all cost elements, resulting in inaccurate selling prices. The research findings indicate that, individually, direct material costs, direct labor costs, and factory overhead costs have a significant impact on the cost of goods manufactured. Furthermore, these three independent variables simultaneously have a significant influence on the cost of goods manufactured. This confirms that the application of the full costing method can provide more comprehensive and accurate insights into production costs,allowing SMEs to make more accurate pricing decisions and optimize profitability.
Analisis Penawaran Perspektif Ekonomi Islam: Peran Kejujuran, Biaya Produksi, Regulasi Pemerintah, Dan Kesadaran Halal Produsen Awalia Br Nasution, Eza Okhy; Sari, Melia; Suhadi, Angga Putra; Abadi, Syahrul
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 5 No. 1 (2026): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v5i1.4236

Abstract

This article examines the concept of supply in Islamic microeconomics by emphasizing ethical and institutional dimensions that are frequently marginalized in conventional economic analysis. Instead of viewing supply merely as a technical response to price signals and production costs, Islamic economics places it within a broader framework of moral responsibility, social justice, and compliance with Sharia principles. Using a qualitative descriptive approach based on library sources, this article draws on classical and contemporary Islamic economic literature, peer reviewed journals, and relevant policy documents to analyze the roles of producer honesty, production costs, government regulation through the hisbah mechanism, and halal awareness in shaping supply behavior. The discussion shows that supply in Islamic economics is not determined solely by efficiency considerations and cost structures, but is also guided by ethical commitments that restrain exploitative practices such as excessive pricing, hoarding, and quality distortion. Honesty and halal compliance appear not only as moral obligations, but also as strategic elements that strengthen market trust and support business sustainability. Government intervention, meanwhile, is positioned as a corrective effort aimed at maintaining market balance and protecting public welfare without undermining market mechanisms. Overall, this article highlights that the integration of ethical values, economic rationality, and institutional oversight offers a more holistic and equitable understanding of supply, which remains highly relevant in addressing contemporary market challenges.  
Pendekatan Konseptual Terhadap Manajemen Operasional Sebagai Fondasi Keberlanjutan Organisasi Amiruddin, Achmad Suyudi; Nugroho, Taufik; ., Ramlawati; ., Mahfudnurnajamuddin
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 5 No. 1 (2026): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v5i1.4240

Abstract

Operations management is a strategic organizational function that plays a crucial role in supporting organizational sustainability. The increasingly dynamic business environment requires organizations not only to focus on efficiency and productivity but also to integrate economic, social, and environmental sustainability principles into their operational systems. This study aims to examine operations management as the foundation of organizational sustainability through a conceptual–theoretical approach. The research method employs a systematic literature review of relevant national academic sources addressing operations management and organizational sustainability. Data analysis is conducted through the identification of key concepts, theoretical synthesis, and the development of a conceptual framework. The findings indicate that operational efficiency, process innovation, digitalization, risk management, and the integration of environmental sustainability practices are key elements that strengthen the role of operations management in achieving long-term organizational sustainability. These results emphasize that operations management should not be viewed merely as a technical function, but as a strategic system that supports organizational resilience and continuity. This study is expected to contribute theoretically to the development of sustainable operations management literature and to provide conceptual guidance for practitioners in designing sustainability-oriented operational systems.  
Peran Kepuasan Kerja Terhadap Komitmen Organisasi dalam MSDM: A Systematic Literature Review Febylaila, Imadianis Shafira; Choirunnisa, Zuyyinna
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 5 No. 1 (2026): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v5i1.4284

Abstract

Job satisfaction is a crucial factor in human resource management as it directly affects organizational commitment. This study aims to examine the influence of job satisfaction on organizational commitment using a Systematic Literature Review (SLR) approach. The review was conducted on nine scientific articles indexed in Scopus and SINTA by analyzing research variables, methods, sample characteristics, and key findings. The results indicate that job satisfaction significantly enhances organizational commitment, particularly through interpersonal relationships, leadership quality, job security, recognition, and career development opportunities. Furthermore, job satisfaction functions as a mediating variable between human resource management practices and organizational commitment. These findings highlight the importance of implementing supportive leadership and humanistic HR policies to strengthen employee attachment and loyalty to organizations. This study provides theoretical and practical insights for developing effective human resource strategies that promote employee well-being and sustainable organizational performance.
Analisis Ketahanan Keuangan Lembaga Pendidikan Non-Profit Berbasis Perspektif Keuangan Balanced Scorecard : Studi Kasus Mts Intisyarul Ulum Kota Probolinggo Nurhanasah, Yulia
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 5 No. 1 (2026): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v5i1.4311

Abstract

Financial resilience is a crucial element in ensuring the sustainability of non-profit educational institutions, particularly madrasahs that rely heavily on government funding and community contributions. This study aims to analyze the financial resilience of MTs Intisyarul Ulum Kota Probolinggo using the financial perspective of the Balanced Scorecard as an evaluative framework. This research employed a qualitative case-study approach, with data collected through in-depth interviews, field observations, and an examination of financial documents from 2022, 2023, and 2024. The results indicate that institutional revenue increased each year, expenditures were managed efficiently, and liquidity remained stable, allowing operational activities to run smoothly. Interview findings reinforce that priority-based budgeting and cost-control strategies play an essential role in maintaining financial stability. The discussion shows that the institution has implemented several principles of the Balanced Scorecard effectively despite challenges related to limited income diversification and the absence of long-term financial planning. In conclusion, the institution’s financial resilience is categorized as sufficiently stable, although further strategic strengthening is needed to ensure long-term sustainability.
Segmentasi Wajib Pajak UMKM Menggunakan Analisis Cluster dan Pengaruhnya terhadap Kepatuhan Pajak ., Febiyanti; Dara, Najwa; Amelia, Metha; Fathinnisa, Desvieta; Apta, Dimas; Hidayatullah, Rizky; Fahmiruddin, Ihsan
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 5 No. 1 (2026): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v5i1.4312

Abstract

This study reveals a key phenomenon: MSMEs contribute significantly to the West Java economy, yet they face tax compliance challenges due to a lack of understanding of tax issues. Data from 45 respondents showed that 66.67% did not understand tax rules and procedures, 80% had never attended tax outreach, 68.89% did not have a Taxpayer Identification Number (NPWP), and 88.89% did not keep financial records, thus tax was considered a complex burden that hampered cash flow. Therefore, this study aims to examine the segmentation of MSME taxpayers and its impact on tax compliance in West Java through a descriptive qualitative approach with cluster analysis. Data were collected through in-depth interviews and open-ended questionnaires with 45 MSMEs. The results classified taxpayers into three clusters based on business size, income, tax knowledge, and compliance motivation. Cluster analysis revealed inequalities, with micro MSMEs with unstable incomes tending to be less compliant than the more informed middle class. This reflects MSMEs' limited access to the national tax system, despite government simplification of regulations. Therefore, cluster analysis is effective for policy interventions such as tax education and simplified procedures.
Transformasi Limbah Menjadi Berkah: Analisis Proses Produksi Daur Ulang Limbah Kreatif Berseri Dalam Perspektif Ekonomi Islam Dinanti, Septi Tri; Susilawati, Nilda; Fryanti, Yunida Een
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 5 No. 1 (2026): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v5i1.4326

Abstract

Waste management problems in Indonesia, particularly in Bengkulu City, continue to increase and cause environmental, health, and social impacts. Amid the limitations of conventional waste management, Limbah Kreatif Berseri Waste Bank emerges as a community-based initiative that transforms waste into economically valuable products. However, production activities located near residential areas and places of worship raise issues related to social impact and potential harm. This study aims to analyze the production process of Limbah Kreatif Berseri from an Islamic economic perspective, identify the constraints faced in the production process, and examine efforts to enhance public trust in recycled products. The research employs a descriptive qualitative method using data collection techniques such as observation, interviews, and documentation. The findings indicate that the production process generally aligns with Islamic economic principles, including tauhid (monotheism), justice, humanity, and maslahah (public benefit). Nevertheless, several technical and environmental challenges remain. To address these issues, the enterprise undertakes community empowerment, improves product quality, and strengthens social engagement to realize sustainable waste transformation into economic and social benefits.