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INDONESIA
Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Published by Politeknik Pratama Purwokerto
ISSN : 29638194     EISSN : 29637643     DOI : 10.55606
Core Subject : Science, Social,
Decision Sciences, Operations Research & Management Social Sciences
Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Perilaku Organisasi dan Menejemen Sumber Daya Manusia
Articles 366 Documents
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Pengaruh Corporate Social Responsibility dan Ukuran Perusahaan terhadap Tax Avoidance dengan Return On Assets sebagai Pemoderasi Khalisa Fahira; Tutty Nuryati; Pratiwi Nila Sari
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 5 No. 3 (2026): Agustus: Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v5i3.6597

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR) and firm size on tax avoidance, with Return on Assets (ROA) serving as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample consists of 33 companies with a total of 132 observations selected through purposive sampling. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA). The results indicate that: (1) CSR has a negative effect on tax avoidance; (2) firm size has a negative effect on tax avoidance; (3) ROA moderates the effect of CSR on tax avoidance by strengthening the relationship; and (4) ROA does not moderate the effect of firm size on tax avoidance. These findings indicate that companies with stronger CSR implementation and larger firm size tend to engage in lower tax avoidance. Furthermore, profitability, as measured by ROA, strengthens the relationship between CSR and tax avoidance but does not significantly influence the relationship between firm size and tax avoidance, providing additional evidence on the role of profitability in corporate tax behavior.
Analisis Islam Interdisipliner terhadap Investasi Emas Digital di Indonesia: Integrasi Fikih Muamalah dan Ekonomi Pembangunan Nesya Putri Maghfiroh; Salma Dien Rafidah; Anisa Salsabila; Budi Jaya Putra
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 5 No. 3 (2026): Agustus: Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v5i3.6619

Abstract

Digital gold has grown rapidly as an investment instrument in Indonesia. This growth has broadened public access to investment, yet it simultaneously raises questions under Islamic law, since gold is classified as a ribawi (usury-sensitive) commodity whose exchange in principle requires immediate, direct delivery  a condition that digital gold transactions rarely fulfil in a literal sense. This article examines digital gold from two disciplinary angles, Islamic commercial jurisprudence (fiqh muamalah) and development economics, discussing each separately before bringing them together in the analysis. The method used is a literature study of eight studies on digital gold in Indonesia. The findings show that digital gold can be considered sharia-compliant if it fulfils four conditions: clarity of the contract object, the existence of a verifiable underlying physical asset, constructive possession (qabḍ ḥukmī), and freedom from riba and gharar. Digital gold is also shown to contribute to Islamic financial inclusion and has the potential to strengthen the redistributive function of wealth through zakat. These two benefits are interrelated, since sharia compliance is a prerequisite for the sustainability of the developmental benefits. Strengthening platform transparency, harmonising cross-authority regulation, and improving sharia-digital literacy are therefore important steps to optimise the future potential of digital gold.
Akad Jual Beli dalam Perspektif Ekonomi Islam Kajian Teoritis dan Implementasi di Era Digital Wangi Putri Ali; Nabilla Enifha Rahman
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 5 No. 3 (2026): Agustus: Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v5i3.6620

Abstract

Buying and selling agreements (al-bay') are the cornerstone of the Islamic economic system, governing the exchange of goods and services. This article comprehensively discusses the buying and selling agreement from the perspective of Islamic economics, covering its definition, legal foundations, fundamental principles, pillars and conditions, types of agreements, and the wisdom behind its regulation. Using a normative-analytical approach with library research method, this article examines how the principles of justice, honesty, and public interest (maslahah) serve as the spirit of every Islamic transaction. The discussion is also extended to the implementation of buying and selling agreements in the digital era, including the challenges and solutions offered based on sharia principles. The DSN-MUI Fatwa No.146/DSN-MUI/XII/2021 concerning online shops serves as a crucial foundation in analyzing the adaptation of sale and purchase agreements to technological developments. This article concludes that the buying and selling agreement in Islam is not merely a formal legal instrument but a value system that integrates spiritual, moral, and material aspects to realize fair, transparent, and blessed transactions.
Determinasi Peer Conformity, Financial Self-Efficacy dan Uang Saku terhadap Perilaku Konsumtif Fast Fashion Mahasiswa FEB Universitas Bhayangkara Jakarta Raya Awalia Romadon; Christophorus Indra Wahyu Putra; Ferawaty Puspitorini
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 5 No. 3 (2026): Agustus: Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v5i3.6629

Abstract

This study aims to examine the influence of Peer Conformity, Financial Self-efficacy, and Allowance on the Consumptive Behavior on Fast fashion of students at the Faculty of Economics and Business, Universitas Bhayangkara Jakarta Raya. A quantitative approach with a causal associative design was employed. Data were collected through questionnaires from 94 respondents selected using purposive sampling and analyzed using SmartPLS 4.0. The results revealed that Peer Conformity had a positive and significant effect on Consumptive Behavior (β = 0.652; T = 7.457; p = 0.000). In contrast, Financial Self-Efficacy (β = 0.187; T = 1.482; p = 0.138) and Allowance (β = 0.146; T = 1.040; p = 0.298) did not significantly affect Consumptive Behavior. These findings indicate that peer influence plays a greater role in shaping students' consumptive behavior than Financial Self-Efficacy or the amount of allowance received.
Pengaruh Inovasi Produk, Kualitas Produk, dan Brand Awareness terhadap Keputusan Konsumen dalam Membeli Minuman Chatime di Summarecon Mall Bekasi Yefta Berliana; Dhian Tyas Untari; Heni Rohaeni
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 5 No. 3 (2026): Agustus: Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v5i3.6644

Abstract

This study aims to determine and analyze the influence of product innovation, product quality, and brand awareness on consumer decisions in purchasing Chatime drinks at Summarecon Mall Bekasi. This study uses a quantitative research design with a non-probability sampling method, specifically utilizing a purposive sampling technique to select relevant participants. Data were gathered from a total of 119 respondents as the primary research sample, with data collected through the distribution of structured questionnaires directly to consumers who have previously purchased and consumed Chatime drinks at Summarecon Mall Bekasi. The empirical results of the study indicate that: (1) product innovation has a positive and significant effect on consumer purchasing decisions, (2) product quality has a positive and significant effect on consumer purchasing decisions, (3) brand awareness has a positive and significant effect on consumer purchasing decisions, and (4) product innovation, product quality, and brand awareness simultaneously exert a positive and significant effect on consumer purchasing decisions for Chatime drinks at Summarecon Mall Bekasi.
Pengaruh Green Innovationn terhadap Kinerja Pegawai Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu(DPMPTSP) Kota Palembang Fatihatu Lailal Fitriyah; Rulius Surachman; Aidina Syafaroh Ramadini
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 5 No. 3 (2026): Agustus: Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v5i3.6645

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh inovasi hijau terhadap kinerja karyawan di Badan Investasi dan Pelayanan Terpadu Satu Pintu Kota Palembang (DPMPTSP). Inovasi hijau diukur melalui tiga indikator utama: inovasi produk hijau, inovasi proses hijau, dan inovasi manajerial hijau. Indikator-indikator ini mencerminkan upaya untuk meningkatkan efisiensi kerja, mengurangi dampak lingkungan, dan mendukung pelayanan publik yang berorientasi lingkungan. Inovasi hijau di sektor publik semakin penting karena lembaga pemerintah memiliki peran strategis sebagai agen perubahan dalam mempromosikan tata kelola yang efektif, efisien, dan berkelanjutan. Hasil penelitian menunjukkan bahwa inovasi hijau memiliki pengaruh positif dan signifikan terhadap kinerja karyawan, meskipun kontribusi keseluruhannya masih relatif rendah. Meskipun demikian, inovasi hijau tetap relevan sebagai strategi organisasi untuk meningkatkan kinerja karyawan dan kualitas pelayanan publik. Implementasinya di DPMPTSP Palembang dapat mendorong proses kerja yang lebih efisien, mengurangi penggunaan kertas dan sumber daya lainnya, meminimalkan limbah, dan memperkuat kompetensi digital karyawan. Oleh karena itu, penguatan inovasi produk, proses, dan manajerial hijau diharapkan dapat mendukung praktik organisasi yang berkelanjutan sekaligus meningkatkan kinerja karyawan dan berkontribusi pada penyampaian pelayanan publik yang lebih efisien, responsif, dan bertanggung jawab terhadap lingkungan.
Pengaruh Growth Mindset, Kompetensi Digital, dan Kecerdasan Emosional terhadap Kesiapan Kerja : Studi pada Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Budi Luhur Andre Nur Fajar; Dwi Kristanto
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 5 No. 3 (2026): Agustus: Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v5i3.6650

Abstract

This study aims to analyze the influence of Growth Mindset, Digital Competence, and Emotional Intelligence on the Job Readiness of students at the Faculty of Economics and Business, Budi Luhur University. The dependent variable is Job Readiness (Y), while the independent variables are Growth Mindset (X1), Digital Competence (X2), and Emotional Intelligence (X3). This study employs a quantitative approach with a causal associative research design to examine causal relationships among the variables. The sample consisted of 96 students selected using the Slovin formula. Data were collected through a five-point Likert scale questionnaire and analyzed using multiple linear regression with the assistance of IBM SPSS version 22.0. The results show that, partially, Growth Mindset has a positive and significant effect on students' Job Readiness. Digital Competence also has a positive and significant effect on students' Job Readiness. Similarly, Emotional Intelligence has a positive and significant effect on students' Job Readiness. Simultaneously, Growth Mindset, Digital Competence, and Emotional Intelligence have a significant effect on the Job Readiness of students at the Faculty of Economics and Business, Budi Luhur University. These findings indicate that developing students' mindset, digital competencies, and emotional abilities can support their readiness to enter the workforce.
Analisis Perbandingan Kinerja Keuangan sebelum dan sesudah Akuisisi pada PT Medco Energi Internasional Tbk Tahun 2019-2024 Kuspuji Isti Ningdyah; Purwati Purwati; Dwi Riana
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 5 No. 3 (2026): Agustus: Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v5i3.6665

Abstract

This study aims to analyze the differences in financial performance before and after the acquisition of PT Medco Energi Internasional Tbk in 2019-2024. The company's financial performance is analyzed with liquidity, solvency, and profitability ratios. This study uses a quantitative method with a comparative approach. The data used is secondary data obtained from the financial statements of PT Medco Energi Internasional Tbk from the 2019-2024 period. The data obtained were then analyzed by the Shapiro-Wilk  normality test, and  the Paired Sample t-Test with the help of  SPSS software. The results showed that only the Return on Assets (ROA) variable showed a significant difference, between before and after the acquisition, with a significance value of 0.041 < 0.05. Meanwhile, other variables, namely Current Ratio, Quick Ratio, Debt to Equity Ratio, and Return to Equity, did not show significant differences. The results of the study show that the acquisition strategy implemented by the company has not been fully successful in significantly improving all aspects of financial performance, but it has a positive impact on the company's ability to generate profits through the utilization of the company's assets.
Pengaruh Kualitas Produk, Media Promosi Digital dan Fear Of Missing Out (FOMO) terhadap Keputusan Pembelian: Studi pada Konsumen Kopi Kenangan Raden Saleh, Kota Tangerang Siti Hapsah; Elizabeth Elizabeth; Yugi Setyarko; Rina Ayu Vildayanti
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 5 No. 3 (2026): Agustus: Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v5i3.6687

Abstract

This study aims to analyze the partial and simultaneous influence of Product Quality, Digital Promotion Media, and Fear of Missing Out (FoMO) on Purchase Decisions among consumers of Kopi Kenangan Raden Saleh, Tangerang City. This research employs a quantitative method with a descriptive approach to explain the relationship between variables. Since the population size was unknown, the sampling technique used was non-probability sampling with the accidental sampling method. Based on the Lemeshow formula, a total sample of 121 respondents was obtained. Data were collected through questionnaires and analyzed using the SPSS program with multiple linear regression techniques. The results indicate that, simultaneously, Product Quality, Digital Promotion Media, and FoMO have a significant effect on Purchase Decisions. Partially, each of these independent variables also has a significant influence on Purchase Decisions. Product quality reflects consumers’ perception of the value and performance of the product, while digital promotion media plays an important role in delivering information and attracting consumer attention. In addition, FoMO encourages consumers to make faster purchasing decisions due to psychological pressure and social influence. These findings suggest that both marketing strategies and consumer psychological factors are important determinants in shaping purchase decisions.
Strategi Social Media Marketing untuk Pengembangan Usaha UMKM Batik Colet di Palembang Tika Sari; M. Yusuf; Mahmud Junianto
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 5 No. 3 (2026): Agustus: Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v5i3.6690

Abstract

The development of digital technology has encouraged Micro, Small, and Medium Enterprises (MSMEs) to utilize Social Media Marketing as a strategy to enhance competitiveness and support business development. This study aims to analyze the Social Media Marketing strategies implemented by Batik Colet MSMEs, examine their role in business development, and identify the challenges and efforts involved in their implementation. This research employed a qualitative method with a descriptive approach. Data were collected through observation, interviews, and documentation involving the business owner, employees, and customers. The data were analyzed using the Miles and Huberman model, which consists of data reduction, data display, and conclusion drawing. The findings reveal that Batik Colet utilizes Instagram as a promotional platform, WhatsApp as a communication medium with customers, and Shopee as a supporting platform for transactions in implementing Social Media Marketing. The implementation of this strategy has contributed to expanding market reach, facilitating communication with customers, increasing product visibility, and supporting business development, particularly in the marketing aspect. However, the implementation of Social Media Marketing still faces several challenges, including inconsistent social media management, underutilization of social media features, and internet network limitations. Therefore, more consistent social media management, optimal utilization of social media features, and regular evaluation are necessary to maximize the benefits of Social Media Marketing in supporting the business development of Batik Colet MSMEs.

Page 35 of 37 | Total Record : 366

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