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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 398 Documents
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Implementasi Ilmu Keuangan Dan Perilaku Konsumtif Terhadap Pengelolaan Keuangan Pribadi Dan Tanggung Jawab Keuangan Pada Mahasiswa Manajemen Universitas Kristen Indonesia Paulus Makassar Natalia Panjaya; Manuel A. Todingbua; Claudio Julio 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.v5i1.4365

Abstract

This research aims to examine the influence of financial knowledge implementation and consumptive behavior on personal financial management and financial responsibility among management students at Paulus Christian University of Indonesia Makassar. This study is necessary due to the increasing financial challenges faced by students, which are often not accompanied by adequate financial management skills. The research employs a quantitative approach with primary data collected through structured questionnaires distributed to students. The data were analyzed using multiple linear regression analysis to determine both partial and simultaneous effects among variables. Results and discussion: The findings indicate that the implementation of financial knowledge has a positive and significant effect on personal financial management and financial responsibility. Conversely, consumptive behavior has a negative and significant effect on students’ ability to manage finances responsibly. These results highlight the importance of applying financial knowledge in daily financial decision-making. Conclusion: Strengthening financial literacy education and encouraging self-control in consumption behavior are essential to improve students’ financial responsibility and long-term financial well-being.
Pengaruh Leverage, Firm Size, Capital Intensity Dan Corporate Social Responsibility Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia tahun 2021-2024) Tasiya Ananda; Agus Hendrawan
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.v5i1.4367

Abstract

Tax is the main source of government revenue and plays a crucial role in supporting national development. However, differences in interests between the government as the tax authority and companies as taxpayers often lead to the practice of tax avoidance. This study aims to examine the effect of leverage, firm size, capital intensity, and corporate social responsibility (CSR) on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This research employs a quantitative approach with an associative method. The data used are secondary data obtained from companies’ financial statements, annual reports, and sustainability reports. The sample was selected using a purposive sampling method, resulting in 36 companies with a total of 144 observations. Panel data regression analysis was conducted using EViews 13, and the best estimation model selected was the Random Effect Model (REM).The results indicate that leverage has a positive and significant effect on tax avoidance, while capital intensity has a negative and significant effect on tax avoidance. Meanwhile, firm size and CSR have no significant effect on tax avoidance. These findings suggest that higher debt utilization encourages firms to engage in tax avoidance, whereas higher capital intensity tends to reduce such practices. This study is expected to contribute empirically to the literature on tax avoidance, particularly in the energy sector, and to provide insights for policymakers and stakeholders in formulating more effective tax regulations.
Pengaruh Penggunaan Fintech Payment Dan Self Control Terhadap Perilaku Keuangan Konsumtif Gen Z Di Kecamatan Tamalanrea Desvilla Bumbungan; 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.v5i1.4374

Abstract

This study aims to analyze the influence of fintech payment usage and self-control on the consumptive financial behavior of Generation Z in the Tamalanrea District, Makassar City. The research employed a quantitative method, with primary data collected through online questionnaires distributed to 100 Generation Z respondents selected using the Slovin formula, all of whom use fintech payment services. Data were analyzed using multiple linear regression with SPSS to test both the partial and simultaneous effects of the independent variables on the dependent variable. The results reveal that, simultaneously, fintech payment usage and self-control have a significant impact on consumptive behavior. However, partially, only self-control shows a negative and significant effect, while fintech payment does not significantly affect consumptive behavior. This indicates that an individual’s ability to exercise self-control plays a more dominant role in regulating consumption behavior compared to the convenience and promotional offers provided by fintech payment platforms. The novelty of this study lies in its focus on Generation Z in urban areas with high digital penetration and active fintech payment usage, emphasizing self-control as a key factor in minimizing consumptive behavior triggered by advancements in financial technology. These findings can serve as the basis for educational recommendations on digital financial management and policies that encourage self-control in fintech usage among Generation Z.
Peran Moderasi Literasi Digital Pada Efektivitas Penggunaan Sistem Informasi Akuntansi Dan Literasi Keuangan Muhammad Fathan Mubina; Hairul Triwarti
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.v5i1.4379

Abstract

The financial performance of Micro, Small, and Medium Enterprises (MSMEs) is an important aspect to be examined, considering its strategic role in supporting economic growth, particularly in the e-commerce–based business sector. This study aims to analyze the effect of the effectiveness of Accounting Information Systems (AIS) usage and financial literacy on the financial performance of MSMEs, as well as to examine the role of digital literacy as a moderating variable. This research employs a quantitative approach with the research object consisting of e-commerce–based MSME actors operating in the South Tangerang area. Data collection was carried out through the direct distribution of questionnaires to respondents who met the research criteria. The collected data were analyzed using moderating regression analysis to examine the relationships among the research variables. The results indicate that the effectiveness of AIS usage and financial literacy have a positive effect on the financial performance of MSMEs. In addition, digital literacy is proven to moderate the relationship between the effectiveness of AIS usage and financial literacy on the financial performance of MSMEs. These findings indicate the importance of enhancing digital literacy, effectively utilizing accounting information systems, and strengthening financial literacy to improve the financial performance of e-commerce–based MSMEs.
Efektivitas dan Efisiensi Penggunaan Dana Desa terhadap Pembangunan Ekonomi dan Kesejahteraan Masyarakat di Desa Sukaraja, Lampung Selatan Sonia Simanullang; Ambya .; Heru Wahyudi; Prayudha Ananta
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.v5i1.4431

Abstract

Village Fund management is a strategic government instrument for promoting village development and improving community welfare. However, the effectiveness and efficiency of its utilization remain challenges, particularly related to transparency, accountability, and human resource capacity at the village level. South Lampung Regency, as a recipient of Village Funds, faces challenges in optimizing the use of funds for economic development and community empowerment. This study aims to evaluate the effectiveness and efficiency of Village Fund management in supporting economic development and improving community welfare in South Lampung Regency. This study employed a mixed methods approach with a descriptive approach. The study population was village officials and the community in South Lampung Regency, with a purposive sampling method. Data collection techniques included interviews, observations, and documentation studies. Data sources consisted of primary and secondary data, analyzed using qualitative and quantitative descriptive analysis techniques. The results indicate that Village Fund management has had a positive impact on infrastructure development, increased economic access, and community empowerment. However, strengthening oversight mechanisms, increasing community participation, and developing the capacity of village officials are crucial steps to improve the effectiveness and efficiency of Village Fund management. This optimization is expected to promote sustainable village development and significantly improve community welfare.
Pengaruh Profitabilitas dan Struktur Modal Terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderating pada Perusahaan Sektor Consumer Non-Cyclicals Nadilla Silva Fitri; Elfiswandi .; Muhammad Pondrinal
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.v5i1.4464

Abstract

This research is motivated by the importance of firm value as an indicator of market perception of company performance and prospects, particularly in the non-cyclical consumer sector listed on the Indonesia Stock Exchange for the 2020–2024 period. Fluctuations in firm value indicate the presence of internal factors that potentially influence investor assessments, including profitability and capital structure. Furthermore, firm size is considered a moderating variable that is thought to strengthen or weaken the relationship between these variables. This study aims to analyze the effect of profitability and capital structure on firm value, with firm size as a moderating variable. This study uses a quantitative approach with an associative research type. The study population is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was determined using a purposive sampling technique, resulting in 39 companies with a total of 195 observations. The data used are secondary data in the form of annual financial reports obtained through documentation from the official Indonesia Stock Exchange website. Data analysis was performed using the panel data regression method using the EViews 10 application. The results show that profitability has no significant effect on firm value, while capital structure has a significant effect on firm value. Firm size has been shown to weaken the effect of profitability but strengthen the influence of capital structure on firm value. This finding indicates that appropriate capital structure management is a crucial factor in increasing firm value.
Pengaruh Debt To Equity Ratio Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Sektor Consumer Non Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024 Awam Mukhatam Riziq; Elfiswandi .; Putri Intan Permata Sari
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.v5i1.4466

Abstract

Firm value is an important indicator in assessing a company's performance and success, as reflected in its stock price. In the non-cyclical consumer sector, firm value tends to fluctuate, influenced by various factors, including the debt-to-equity ratio and managerial ownership. Furthermore, firm size is also thought to strengthen or weaken this relationship. This study aims to analyze the effect of the debt-to-equity ratio and managerial ownership on firm value, with firm size as a moderating variable. This study uses a quantitative approach with an associative research type. The study population is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The sampling technique used purposive sampling, resulting in 30 companies with a total of 150 observations after data processing and outlier handling. Data collection techniques used documentation from the official Indonesia Stock Exchange website and secondary data sources using panel data regression analysis methods. The results show that the debt-to-equity ratio has a significant effect on firm value, while managerial ownership has no significant effect on firm value. Testing of moderating variables shows that firm size can strengthen the effect of the debt-to-equity ratio on firm value, but weakens the effect of managerial ownership on firm value. The conclusion of this study indicates that the debt-to-equity ratio is a significant factor in increasing company value, while managerial ownership has not made a significant contribution. Company size acts as a moderating variable, and therefore should be taken into consideration by investors and management when making decisions.
The Role Of Ict Adoption And Open Innovation In Affecting Business Resilience In F&B Msmes Arif Rahmansyah; Keumala Hayati
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.v5i1.4468

Abstract

MSMEs play a vital role not only in generating income but also in reducing unemployment, supporting regional development, and absorbing labor; however, many F&B MSMEs still face significant challenges, particularly limited innovation and low adoption of digital technology, which hinder their growth and performance. This study aims to examine the influence of ICT adoption and open innovation on business resilience using the framework of Dynamic Capabilities Theory and Open Innovation Theory. Employing a quantitative approach, data were collected from 112 F&B MSME owners in Bandar Lampung and analyzed through multiple linear regression. The results indicate that ICT adoption  (β = 0.685, p = 0.000) and open innovation (β = 0.251, p = 0.000) have positive and significant effects on business resilience, with a coefficient of determination (R2) of 0.694, indicating that the independent variables explain 69.4% of the variation in business resilience. The novelty of this research lies in the integrative testing of internal digital capabilities and external knowledge collaboration, which collectively strengthen business resilience at the local level. These findings provide empirical evidence that the integration of digital technology and collaborative innovation strategies is crucial for F&B MSMEs to overcome resource constraints and enhance competitiveness in a dynamic business environment.
Pengaruh Komunikasi Digital Dan Disiplin Kerja Terhadap Kinerja Karyawan Dengan Organizational Citizenship Behavior Sebagai Variabel Mediasi Pada PT. Erlimaem Lestari Abadi Rohan Firmansah; Ramdani Bayu Putra; Mardhatilla Fitri Sopali
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.v5i1.4477

Abstract

This study examines the role of digital communication and work discipline in influencing employee performance, with Organizational Citizenship Behavior (OCB) as a mediating variable at PT. Erlimaem Lestari Abadi. The study aims to analyze the direct effects of digital communication and work discipline on employee performance and to investigate whether OCB mediates these relationships. A quantitative approach was employed using a survey method. The population consisted of all company drivers, totaling 51 respondents, selected through a saturated sampling technique. Data were collected using structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings reveal that digital communication has a positive and significant effect on OCB, whereas work discipline does not significantly influence OCB. Furthermore, digital communication, work discipline, and OCB do not have a significant direct effect on employee performance, and OCB does not function as a mediating variable. These results indicate that digital communication plays a greater role in encouraging employees’ voluntary organizational behaviors rather than directly improving performance outcomes. This study contributes practical implications for human resource management, particularly in strengthening organizational behavior in the transportation sector.
Pengendalian Persedian Barang Dagang Pada UMKM Ayam Geprek Dalam Meningkatkan Daya Saing Usaha Ferna Kaswanti; Nadya Violeta Amanda; Nisaul Hasanah; Lusiana .
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.v5i1.4483

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector play a vital role in supporting the national economy, yet they still face various operational challenges, particularly in inventory control. Unplanned inventory management and the absence of systematic record-keeping can potentially lead to excess stock, raw material shortages, and operational cost inefficiencies, all of which can impact service quality and business competitiveness. This study aims to analyze the inventory control system of merchandise at the Nelo Ayam Geprek UMKM, identify problems that occur in stock management, and evaluate its contribution to increasing business competitiveness.This research employed a qualitative approach with a case study approach. The population comprised all parties involved in inventory management, with a sample of four informants consisting of the owner and three employees. Data collection techniques included observation, in-depth interviews, and documentation. Data sources included primary and secondary data. Data analysis was conducted through data reduction, data presentation, and conclusion drawing, with validity testing using source and technique triangulation.The results of the study indicate that the inventory control system is not yet structured, there is no consistent stock recording, and the calculation of the economic order quantity has not been implemented. Simulation of the Economic Order method. Implementing a planned inventory control system and optimal ordering calculations can improve operational efficiency, maintain production stability, and strengthen the competitiveness of MSMEs in a sustainable manner.

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