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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 400 Documents
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Evaluating Continuous Improvement in a Coal Mining Company Based on Annual Reports: A Case Study of PT Bumi Resources Tbk (2021–2025) Elsa Aurora Briliant; Velisa Enjjelita Shendy; Nabilla Lexsa Fitri; Risky Budianto
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 5 No. 4 (2026): November: 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.v5i4.7206

Abstract

This study analyzes the implementation of continuous improvement at PT Bumi Resources Tbk (BUMI), a coal mining holding company, over the 2021–2025 period across five aspects: quality, employee turnover, revenue and sales, innovation and ideas, and customer loyalty. Using a descriptive quantitative case-study approach, secondary data were collected from BUMI's annual reports (2021–2025) and supplemented with media reports on 2025 operational data, then analyzed through descriptive statistics, percentages, and year-on-year comparisons. The findings show that BUMI already possesses supporting elements of continuous improvement—internal and external laboratory quality testing, operational cost control, digitalization, and a planned coal-to-methanol downstreaming project—yet these elements have not been linked within a single improvement cycle with uniform baselines, targets, outcomes, and follow-up. Gross and operating profit margins declined sharply in 2023 before recovering to 17.48% and 9.92% in 2025; the proportion of parent-entity employees with more than five years of tenure fell from 72.46% to 55.32%; and idea-management systems and customer-loyalty outcome indicators remain undisclosed. This study proposes an integrated Plan-Do-Check-Act (PDCA) framework with a prioritized improvement sequence, beginning with establishing cross-unit baselines and dashboards, followed by cost-quality improvement and customer loyalty, workforce stability, and idea management.
Analisis Profitabilitas Berdasarkan Laba, Biaya, dan Pelanggan PT Alkindo Naratama TBK Fiana Kristia Safanah; Isna Hastuti; Putri Nurhalizah; Risky Budianto
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 5 No. 4 (2026): November: 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.v5i4.7207

Abstract

This study aims to analyze the profitability of PT Alkindo Naratama Tbk during the 2021–2025 period based on profit, costs, and customers. This study uses a quantitative descriptive approach with secondary data obtained from the company’s annual reports and financial statements during the observation period. The analysis was conducted using Gross Profit Margin, Operating Profit Margin, Net Profit Margin, Return on Assets, and Return on Equity to assess the development of the company’s profitability. In addition, cost analysis was performed by examining the cost of goods sold, operating expenses, and financial costs, while Customer Profitability Analysis was used to identify profitability contributions based on business segments as a proxy for customer groups. The results show that the company’s profitability experienced pressure during 2021–2024, which was associated with increasing costs and a decline in the company’s ability to generate profits, before beginning to recover in 2025. The analysis of business segments also indicates differences in profitability contributions among segments, with changes in the segment providing the highest contribution throughout the observation period. These findings imply that sales growth needs to be accompanied by effective cost control and business-segment management to optimize its contribution to profit. This study suggests that cost control and profitability evaluation of business segments can support the company in improving operational efficiency and maintaining sustainable profitability growth.
Analisis Perubahan Harga Pangan dan Pola Pengeluaran Konsumsi Masyarakat di Indonesia Munzir Phonna; Yusuf Supratman Rangkuti; Difa Febriana; Karin Griya M Simamora; Andre Judika Hutapea
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 5 No. 4 (2026): November: 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.v5i4.7215

Abstract

Changes in food prices are one of the factors that need to be considered in household consumption decision-making due to the limited budget of consumers. This study aims to describe the spending patterns of the Indonesian people, examine the development of inflation in the food, beverage, and tobacco groups, and formulate practical ideas in adjusting consumption decisions when there are price changes. The study uses a quantitative descriptive approach by utilizing secondary data sourced from the Central Statistics Agency (BPS), Bank Indonesia (BI), and various recent studies on food demand and household consumption. The results show that the average per capita expenditure per month in 2025 will reach Rp1,569,088, consisting of Rp775,516 for food and Rp793,572 for non-food. Food expenditure accounts for around 49.43% of total household expenditure. In October 2025, national annual inflation was recorded at 2.86%, while the food, beverage, and tobacco group experienced annual inflation of 4.99% with a contribution of 1.43 percentage points to general inflation. Descriptive findings show that food price dynamics have the potential to affect household budget management and require adaptability in determining consumption priorities. As a practical implication, this study proposes a Priority-Substitution-Budget (PSA) strategy, namely prioritizing basic needs, choosing more affordable and appropriate substitute goods, and setting spending limits before shopping. However, this study does not examine causal relationships, so the findings obtained are descriptive and cannot be used to conclude the direct influence of inflation on changes in consumption patterns.
Pengaruh Digitalisasi Akuntansi dan E-Commerce terhadap Inovasi dalam Pengambilan Keputusan Wirausaha UMKM di Kota Bireuen Cut Dinda Jazillah
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 5 No. 4 (2026): November: 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.v5i4.7216

Abstract

This study aims to determine the effect of accounting digitization and e-commerce on innovation in entrepreneurial decision-making among MSMEs in Bireuen City. The method used in this study is a quantitative approach employing multiple linear regression. 1) The regression results indicate that the Ha1 hypothesis is accepted, meaning that accounting digitization has a partial effect on entrepreneurial decision-making among MSMEs. This is indicated by a t-calculated value greater than the t-table value at the 5% level (4.618 > 1.660) and a significance value of 0.000 < 0.05. 2) The regression results indicate that alternative hypothesis Ha2 is accepted, meaning that e-commerce has a partial effect on entrepreneurial decision-making among MSMEs. This is indicated by a calculated t-value greater than the critical t-value at the 5% level (4.077 > 1.660) and a significance value of 0.000 < 0.05. 3) The calculated F-value is greater than the critical F-value (12.416 > 3.09), and the significance value (sig) is 0.000 < 0.05. The regression results indicate that hypothesis H3 is accepted. This means that the digitization of accounting and e-commerce have a simultaneous and significant effect on MSME entrepreneurial decision-making.
Pengaruh Literasi Keuangan, Fear Of Missing Out, Motivasi Investasi, dan Kepercayaan Pasar terhadap Keputusan Investasi Saham Generasi Z Suci Nanda
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 5 No. 4 (2026): November: 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.v5i4.7222

Abstract

This study aims to analyze the influence of financial literacy, Fear of Missing Out, investment motivation, and market trust on stock investment decisions among Generation Z. A quantitative method with an associative approach was employed. The population consisted of Generation Z individuals familiar with or engaged in stock investment, with a sample of 80 respondents selected through purposive sampling. Data were collected via questionnaires and analyzed using IBM SPSS Statistics with multiple linear regression. Results show that financial literacy positively and significantly affects stock investment decisions (sig. 0.017). Investment motivation also has a positive and significant effect (sig. 0.039). In contrast, Fear of Missing Out (sig. 0.956) and market trust (sig. 0.058) do not significantly influence investment decisions. Simultaneously, all four variables significantly affect stock investment decisions, as indicated by the F-test significance value of 0.000. The coefficient of determination (R Square) is 0.396, meaning 39.6% of the variation in stock investment decisions is explained by these variables, while 60.4% is influenced by other factors outside the model. Findings suggest that enhancing financial literacy and investment motivation can improve the quality of investment decisions among Generation Z. Therefore, financial and investment education should be strengthened to help Generation Z make rational and informed decisions.
Efektivitas Transmisi Kebijakan Moneter terhadap Inflasi di Indonesia: Pendekatan Autoregressive Distributed Lag (ARDL) Periode 2016–2025 Dzikrika Bunga Ardika; Maimun Sholeh
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 5 No. 4 (2026): November: 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.v5i4.7230

Abstract

This study evaluates the effectiveness of monetary policy transmission to inflation in Indonesia from August 2016 to December 2025, a period that coincides with the implementation of the BI 7-Day Reverse Repo Rate and its subsequent renaming as the BI-Rate, while also covering the COVID-19 shock, the 2022 inflation surge, policy normalization, and the 2025 easing cycle. Monthly data comprising 113 observations include year-on-year CPI inflation, Bank Indonesia's policy rate, broad money (M2), and the rupiah–US dollar exchange rate. The empirical strategy combines an Autoregressive Distributed Lag (ARDL) model, bounds testing, and a first-difference short-run dynamic specification. Unit-root tests indicate that all variables are integrated of order one, I (1), with no I (2) variable. The Akaike Information Criterion selects an ARDL (4,1,0,1), but the Bounds Test produces an F-statistic of 2.124397, below the 5% lower bound of 2.790, indicating no evidence of a stable long-run relationship. In the short-run model, changes in the policy rate, M2, and the exchange rate are statistically insignificant, whereas the third lag of the change in inflation is positive and significant (coefficient 0.306491; p=0.0014). Diagnostic tests indicate no serial correlation or heteroskedasticity, adequate functional specification, and parameter stability according to CUSUM and CUSUM of Squares, although residual normality is rejected. The findings suggest that direct transmission through the three examined channels is statistically limited over the sample, underscoring the relevance of policy lags, credit and expectations channels, and supply-side and external shocks in explaining Indonesian inflation dynamics.
Peran Kepercayaan dalam Memediasi Pengaruh E-Service Quality terhadap Niat Beli Ulang: Studi Pada Pelanggan E-Commerce Blibli Di Kota Denpasar Bagus Bayu Cahya Mahendrayana; Ni Made Rastini
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 5 No. 4 (2026): November: 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.v5i4.7248

Abstract

Development of digital technology and increasing use of e-commerce have encouraged changes in consumer shopping behavior from offline to online shopping. Intensifying competition among e-commerce platforms, particularly Blibli, requires companies to improve e-service quality to retain customers and encourage repurchase intention. The phenomenon of declining profitability and market share indicates a decrease in customers’ repurchase intention on the Blibli e-commerce platform. This study aims to explain the role of trust in mediating the effect of e-service quality on customers’ repurchase intention toward Blibli e-commerce in Denpasar City. This study employed a quantitative approach with an associative research design. Data were collected using a hybrid method through questionnaire distribution both online using Google Forms and offline to 110 respondents using purposive sampling, namely customers who had made purchases on the Blibli e-commerce platform in Denpasar City. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with the assistance of SmartPLS 4 software. The results showed that e-service quality had a positive and significant effect on repurchase intention, e-service quality had a positive and significant effect on trust, and trust had a positive and significant effect on repurchase intention. Trust was proven to partially mediate the effect of e-service quality on repurchase intention. The implications of this study indicate the importance of consistently improving e-service quality to build customer trust, thereby increasing customers’ repurchase intention toward the e-commerce platform.
Penerapan Cost Volume Profit untuk Evaluasi Profitabilitas Operasi PT VKTR Teknologi Mobilitas Tbk Tahun 2023–2025 Airra Therzarro; Gita Putri; Bima Arham
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 5 No. 4 (2026): November: 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.v5i4.7256

Abstract

Sales recovery does not necessarily improve operating profitability when operating expenses absorb the additional gross profit. This study evaluates the relationship between sales, costs, and operating profit at PT VKTR Teknologi Mobilitas Tbk during 2023–2025. A descriptive quantitative case study uses annual reports and consolidated financial statement notes. Cost of goods sold serves as a proxy for variable costs, while selling and administrative expenses serve as a proxy for fixed costs. The analysis calculates contribution margin, break-even sales, margin of safety, and degree of operating leverage, followed by sales and cost-classification sensitivity scenarios. Under the baseline assumptions, break-even sales increase from IDR806,568 million to IDR1,041,099 million, while the margin of safety declines from 24.04% to 4.42%. Operating leverage rises from 4.16 to 22.63 times. In 2025, the IDR18,463 million increase in gross profit falls short of the IDR19,177 million increase in operating expenses. An alternative comparative expense figure changes the direction of the 2024–2025 profit comparison. The findings support margin-based planning and expense evaluation, while remaining conditional simulations rather than estimates of actual cost behavior or bankruptcy risk.
From Social Assistance to Economic Self-Reliance: An Evaluation Framework for Social Safety Nets in Indonesia: A Narrative Literature Review Dzikrika Bunga Ardika; Kiromim Baroroh
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 5 No. 4 (2026): November: 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.v5i4.7260

Abstract

Social safety nets are essential to poverty reduction, yet their effectiveness cannot be assessed through the volume of benefits distributed alone. Through a purposively selected narrative review, this article synthesizes evidence on consumption protection, human capital development, targeting quality, and the relationship between social assistance and economic self-reliance in Indonesia. It applies a narrative literature review using peer-reviewed research, institutional reports, official statistics, and policy documents. A thematic synthesis distinguishes empirical findings from conceptual policy proposals. Experimental evidence on Indonesia’s conditional cash transfer program shows improvements in several health and education outcomes but no transformative household economic change during the six-year observation period. Integrated social registries offer opportunities to improve targeting, provided that data quality and grievance mechanisms are maintained. The article develops a four-dimensional evaluation framework covering protection adequacy, human capital, governance quality, and productive economic capacity. It argues that social assistance and economic empowerment should be complementary and tailored to beneficiaries’ circumstances. The conclusions are conceptual and should not be interpreted as new causal estimates of poverty impacts.
Pengaruh Pendapatan dan Gaya Hidup terhadap Pola Konsumsi pada Masyarakat Kota Bekasi Alika Azzahra
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 5 No. 4 (2026): November: 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.v5i4.7264

Abstract

The primary objective of this research is to examine the effect of income and lifestyle on consumption patterns. Dynamics of changing public consumption patterns caused by various determinants, notably income levels and lifestyle, serve as the premise of this research. Methodologically, this research applies a quantitative research method by adopting purposive sampling as the sample selection technique. Exactly 94 respondents were selected to constitute the empirical sample for this research. Distributing survey questionnaires served as the primary data collection technique, whereas data analysis performed validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²) with the assistance of SPSS version 27 software. Findings of this research verify that the income variable produces a positive and significant effect on consumption patterns. Testing on the lifestyle variable equally indicates a positive and significant effect on consumption patterns. In addition, the simultaneous test confirms that income and lifestyle exert a positive and significant effect on consumption patterns. In conclusion, higher individual income levels and a higher lifestyle consistently drive consumption patterns to increase.

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