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Contact Name
Mohammad Abdilla
Contact Email
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 398 Documents
E-Wom Yang Dirasakan Dalam Bentuk Pengaruh Visual Niat Pembelian Online Di Media Sosial Avantika Raisha; Sri Vandayuli Riorini; Amanda Putri Bachtiar; Kelvina Clara Adelia
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.v5i1.4148

Abstract

The rapid growth of visually oriented social media has significantly transformed the way consumers seek information and shape their purchasing decisions through electronic word of mouth (eWOM). This study aims to analyze the influence of visual eWOM characteristics on online purchase intention using the Stimulus–Organism–Response (SOR) framework. Specifically, it examines the roles of visual information quality and information credibility in affecting information usefulness and information adoption, which subsequently influence consumers’ purchase intentions. This study employs a quantitative approach with a cross-sectional research design. Data were collected through an online questionnaire distributed to 208 active social media users in Indonesia who have experience purchasing products based on visual eWOM content. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the relationships among the constructs in the proposed model.The results indicate that the quality of visual eWOM information has a positive and significant effect on both information usefulness and information adoption. These variables also act as mediators that strengthen their influence on online purchase intention. In contrast, information credibility does not show a significant effect on either information usefulness or information adoption in this context. These findings suggest that consumers tend to prioritize the quality of visual presentation and the ease of understanding information over the perceived credibility of the source.In conclusion, within visually driven social media environments, content quality plays a crucial role in shaping consumer purchase decisions. The findings provide practical implications for businesses to focus on creating visually appealing and informative content to enhance the effectiveness of digital marketing strategies.
Penerapan SAK EMKM dalam Penyusunan Laporan Keuangan UMKM Menggunakan Aplikasi Accurate pada Shakila Bakery Dwi Yani; Reni Dahar; Fitria Rahmi; Nino Sri Purnama Yanti
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.v5i1.4221

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a significant role in driving national economic growth; however, they continue to face challenges in preparing financial statements in accordance with applicable accounting standards. Limited accounting knowledge and unstructured transaction recording often result in inaccurate financial information, making it difficult to use as a basis for managerial decision-making. Shakila Bakery in Padang City is one of the MSMEs experiencing these issues, particularly in recording operational costs, measuring profit, and presenting financial statements that have not yet complied with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM).This study aims to analyze the implementation of SAK EMKM in the preparation and presentation of MSME financial statements using the Accurate application at Shakila Bakery. The research employs a descriptive qualitative approach with a case study design. The study focuses on the financial activities of Shakila Bakery, utilizing transaction data from the current accounting period. Data were collected through interviews, observations, and documentation, drawing on both primary and secondary data sources. Data analysis was conducted by comparing financial statement preparation practices with and without the use of the Accurate application based on SAK EMKM requirements.The results indicate that the implementation of the Accurate application improves the orderliness of transaction recording, enhances the completeness of financial statements, and increases compliance in the presentation of income statements and statements of financial position in accordance with SAK EMKM. The application of SAK EMKM using the Accurate application has positive implications for improving the quality of MSME financial information, supporting managerial decision-making, and enhancing financial accountability and transparency.
Kepuasan Kerja Karyawan Dalam Industri Perhotelan: Tinjauan Work Life Balance, Lingkungan Kerja, Dan Beban Kerja Kadek Ira Puspita Dewi; Ni Putu Ayu Sintya Saraswati; Sapta Rini Widyawati
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.v5i1.4251

Abstract

The abuse of human beings into humane workers to achieve goals is known as human resource management. Since employee satisfaction is a major component in utilizing existing human resources, companies must pay special attention when utilizing available human resources. This study aims to determine how work-life balance, work environment, and workload affect employee job satisfaction at The Kirana Bali Hotel & Spa. The population of this study consisted of 143 employees involved in this study, and the sample in this study consisted of 59 respondents, selected using proportionate stratified random sampling technique and calculated with the Slovin formula (e = 10%). The Coefficient of Determination, Validity Test, Reliability Test, Classic Assumption Test, Multiple Linear Regression Analysis, Multiple Correlation Test, and T-Test are included to analyze the data. This study found that work-life balance had a positive and significant impact on employee job satisfaction at The Kirana Bali Hotel & Spa, the work environment had a positive and significant impact on employee job satisfaction at The Kirana Bali Hotel & Spa, and workload had a negative and significant impact on employee job satisfaction at The Kirana Bali Hotel & Spa. The Kirana Bali Hotel & Spa. The results of this study indicate that a better life balance is a positive outcome. To further deepen and generalize the findings, it is recommended that researchers expand the study by including additional variables and expanding the research subjects.
Kinerja Karyawan Dalam Industri Perhotelan: Tinjauan Work Life Balance Dan Etika Kerja Dengan Peran Kepuasan Kerja Ni Putu Ayu Sintya Saraswati; Sapta Rini Widyawati; Ni Putu Riska Kumara Dewi
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.v5i1.4320

Abstract

The hospitality industry is highly dependent on the quality of human resources, and employee performance is crucial for maintaining competitiveness and the sustainability of hotel operations. This study aims to examine how work ethic and work-life balance impact employee performance at the Cross Paasha Bali Seminyak Hotel, with job satisfaction as the mediating variable. This study selected a quantitative methodology with a causal associative design. Using the census method as the sampling technique, the population in this study was 78 hotel employees. The SmartPLS 4.0 program was selected to analyze primary data, which was collected through a Likert-scale questionnaire. The Structural Equation Modeling–Partial Least Squares (SEM-PLS) method was also used. The study findings indicate that work-life balance and work ethic have a positive and significant effect on job satisfaction. Although job satisfaction does not affect employee performance, work ethic has a positive and significant effect on employee performance, but work-life balance does not significantly affect employee performance. Furthermore, there is no evidence that job satisfaction mediates the effect of work ethic or work-life balance on employee performance. These findings indicate that improving employee performance in the hospitality industry does not solely depend on work-life balance and employee job satisfaction, but is more influenced by the implementation of a strong work ethic and other operational factors that directly drive employee performance
Pengaruh Pad Dalam Mendukung Kemandirian Fiskal Jawa Tengah Untuk Mendukung Pertumbuhan Ekonomi Boby Septika Tri Wibowo
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.v5i1.4334

Abstract

In the context of regional autonomy, fiscal capacity plays a crucial role in supporting sustainable regional development and economic growth. This study aims to analyze the role of Local Own-Source Revenue (Pendapatan Asli Daerah/PAD) in strengthening fiscal independence and its implications for economic growth in Central Java Province. This research employs a quantitative approach with an explanatory design. Secondary data were obtained from regional budget realization reports and Gross Regional Domestic Product (GRDP) statistics of Central Java Province for the period 2019–2024. Data were analyzed using simple linear regression techniques. The results indicate that Local Own-Source Revenue has a positive and significant effect on fiscal independence, with a regression coefficient of 1.52 and a significance level of 0.014, explaining 57.6 percent of the variation in fiscal independence. Furthermore, fiscal independence also has a positive and significant impact on economic growth, as indicated by a regression coefficient of 1.52 and a significance value of 0.014. These findings confirm that optimizing local revenue sources is essential for strengthening fiscal independence and enhancing sustainable regional economic growth.
Pengaruh ISO 14001, Kinerja Lingkungan, Green Accounting, dan Struktur Modal Shinta Nurriya Istiqomah; Virna Sulfitri
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.v5i1.4340

Abstract

Environmental issues have become a global concern due to the increasing impacts of climate change, deforestation, and ecosystem degradation. In Indonesia, the energy sector is recognized as one of the major contributors to environmental damage, prompting growing pressure on companies to adopt sustainable business practices as a strategy to enhance firm performance and long-term competitiveness. This study aims to examine the effect of ISO 14001 certification, environmental performance, green accounting, and capital structure on the firm performance of energy sector companies listed on the Indonesia Stock Exchange. This research employs a quantitative approach using panel data analysis. The population consists of all energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Using purposive sampling, 230 firm-year observations were obtained. Data were collected from companies’ annual reports and sustainability reports, PROPER ratings issued by the Ministry of Environment and Forestry, and secondary data from the Indonesia Stock Exchange website. Hypothesis testing was conducted using panel data regression with the Fixed Effect Model. The results indicate that environmental performance and capital structure have a significant effect on firm performance. In contrast, ISO 14001 certification and green accounting do not show a significant effect on firm performance. These findings imply that actual environmental performance improvements and effective capital structure management play a more crucial role in enhancing firm performance than formal environmental certifications or disclosure-based environmental accounting practices.
Pengaruh Promosi Media Sosial dan Harga Terhadap Minat Beli Konsumen (Survey Pada Pengikut Akun TikTok Kopi Kenangan) Danisa Alsyafira S; Widyastuti Nurmalia Utami; Palupi Permata Rahmi
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.v5i1.4346

Abstract

This study was conducted to examine the level of social media promotion and price on the purchasing interest of Kopi Kenangan customers who follow the TikTok account. In this study, a quantitative approach was used with descriptive and verificative analysis. The purposive sampling process was applied to determine the sample; one hundred people surveyed were followers of the Kopi Kenangan account on TikTok. Data were analyzed using SPSS version 27 and obtained through the distribution of a Likert scale questionnaire. The analysis techniques used included validity and reliability testing, classical assumption testing, multiple linear regression analysis, coefficient of determination, and hypothesis testing using t-tests and f-tests. Based on the analysis results, this study indicates that social media promotion and price have a positive and significant impact on consumer interest in purchasing products, onsidered independently and concurrently. Furthermore, these findings highlight the importance of digital marketing strategies on social media and appropriate pricing in increasing customer interest in Kopi Kenangan. Social media promotions have a stronger impact than price in increasing customer interest in the product. This study applied a non-probability sampling method in the sampling process.
Pengaruh Brand Image, Promosi dan Kualitas Pelayanan Terhadap Kepuasan Pelanggan Pada Pengguna Aplikasi Gojek di Kalangan Gen Z Kota Bandung Ari Septiana; Widyastuti Nurmalia Utami; Ridlwan Muttaqin
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.v5i1.4347

Abstract

This research evaluates how brand image, promotional activities, and service quality collectively and individually affect customer satisfaction among Generation Z Gojek users in Bandung. Employing a quantitative methodology with descriptive and verificative frameworks, data were gathered from a sample of 100 participants via purposive sampling. The analytical process involved multiple linear regression executed through SPSS version 27. Empirical evidence demonstrates that brand image, promotion, and service quality simultaneously exert a substantial impact on customer satisfaction, supported by an F-statistic of 286.753. Furthermore, partial analysis indicates that each variable contributes positively and significantly to the outcome. The coefficient of determination (R-Square) was recorded at 0.900, suggesting that 90% of the fluctuations in customer satisfaction are driven by these three integrated factors, while external variables account for the remaining 10%. Notably, brand image was found to be the most influential determinant in shaping user satisfaction within this demographic.
Strategi Dan Pengaruh Promosi Dalam Meningkatkan Penjualan Kacamata Di Optik Jaya Padang Dolly imam Suryanta; Rina Novalinda
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.v5i1.4350

Abstract

This scientific paper discusses the strategy and influence of promotion in increasing sales of glasses at Optical Jaya Padang. This KTI aims to find out the promotion strategy and how much influence the promotion has on sales made by Optical Jaya Padang. The type of research that the author uses is descriptive qualitative, where the methods used are observation and interviews. The author conducted interviews with respondents, the respondents who the authors mean are employees of Optical Jaya. After conducting interviews, the authors make observations or observations that aim to make the data that the author can be more complete and real. From the results of the study, it was found that Optik Jaya had carried out various effective promotions including through social media such as Instagram and Facebook as well as through print media. The promotional strategy carried out by Optical Jaya Padang is very influential in increasing sales of glasses. The author suggests that optical jaya further develop the promotions that are currently being carried out so that the promotions carried out can reach a wider community. The author also suggests that Optical Jaya remains consistent in carrying out promotional activities so that the promotions carried out are more effective and can benefit Optical Jaya.
Pengaruh Inflasi Dan Debt To Equity Ratio (Der) Terhadap Nilai Perusahaan Pada Perusahaan Subsektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2022-2024 St. Nur Arsyh Ismayanti. S; Manuel August Todingbua; Benyamin Mongan
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.v5i1.4363

Abstract

This study aims to analyze the effect of inflation and Debt to Equity Ratio (DER) on firm value, proxied by Price to Book Value (PBV), in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. The data used are secondary data obtained from annual financial statements, publications of the Central Bureau of Statistics (BPS), and Bank Indonesia (BI). The analytical method employed is panel data regression using the Fixed Effect Model (FEM), selected based on the results of the Chow and Ha usman tests. The results show that partially, inflation has no significant effect on firm value, indicating that the food and beverage sector tends to be resilient to inflation due to the essential nature of its products. Meanwhile, the Debt to Equity Ratio (DER) has a positive and significant effect on firm value, implying that the optimal use of debt within the capital structure can increase the company’s market value. Simultaneously, inflation and DER significantly affect PBV, confirming that macroeconomic and capital structure factors play an important role in determining firm value. The findings of this study are expected to serve as a reference for company management in determining optimal financing policies and for investors in assessing investment potential in the food and beverage sector.