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Contact Name
Ahmad Ashifuddin Aqham
Contact Email
ahmad.ashifuddin@gmail.com
Phone
+6285726173515
Journal Mail Official
mey@ukitoraja.id
Editorial Address
Jl. Jenderal Sudirman No.9, Bombongan, Kec. Makale, Kabupaten Tana Toraja, Sulawesi Selatan 91811
Location
Kab. tana toraja,
Sulawesi selatan
INDONESIA
Jurnal Manajemen dan Ekonomi Kreatif
ISSN : 29641632     EISSN : 29641241     DOI : 10.59024
Core Subject : Science,
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.
Articles 220 Documents
Penerapan Akuntansi Keberlanjutan Berbasis ESG dalam Pengidentifikasian Tanggung Jawab Lingkungan pada Dinas Pekerjaan Umum Bina Marga Kota Surabaya Elisabeth Lauboling; Marlinda Ina; Sirilia S.J Ruben; Titiek Rachmawati
Jurnal Manajemen dan Ekonomi Kreatif Vol. 4 No. 2 (2026): April: Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v4i2.698

Abstract

The implementation of Environmental, Social, and Governance (ESG)-based sustainability accounting is gaining increasing attention in the public sector as an effort to strengthen transparency and accountability, particularly in environmental management. This study aims to examine how ESG-based sustainability accounting is applied in identifying environmental responsibilities at the Surabaya City Public Works and Highways Agency. The research used a qualitative approach, with data collection methods including interviews, observations, and documentation studies.  The research findings indicate that the application of ESG principles in financial management and operational activities is still in its early stages of development, particularly in environmental reporting. Efforts to identify environmental responsibilities have been implemented through various sustainable development programs, but they have not been optimally integrated into the existing accounting system. Several obstacles encountered include limited technical regulations, a lack of competent human resources, and the absence of uniform reporting standards. Therefore, strengthening policies and developing an ESG-based accounting system is necessary to enhance environmental accountability and support sustainable infrastructure development in Surabaya.
Pengaruh Green Marketing dan Sosial Media Terhadap Repurchase Intention Brand Image Sebagai mediasi Fore Coffee di Denpasar Angelina Made Elva Dwi Jayanthi; Ni Wayan Lasmi
Jurnal Manajemen dan Ekonomi Kreatif Vol. 4 No. 2 (2026): April: Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v4i2.700

Abstract

This study aims to determine the effect of green marketing and social media on brand image and repurchase intention, as well as the mediating role of brand image on the influence of green marketing and social media on repurchase intention. The location of this study was Fore Coffee in Denpasar and the sample used was 150 respondents. Data analysis techniques were carried out using SmartPLS 4. The results showed that green marketing had a positive and significant effect on repurchase intention, social media had a positive and significant effect on repurchase intention, green marketing had a positive and significant effect on brand image, social media had a positive and significant effect on brand image, brand image had a positive and significant effect on repurchase intention, brand image was proven to be able to provide a positive and significant mediating effect on the relationship between green marketing and brand image and brand image was proven to be able to provide a positive and significant mediating effect on the relationship between social media and repurchase intention. Suggestions that can be given by researchers are. The recommendations in this study are that Fore Coffee management should provide compelling information about environmental friendliness on product packaging, provide more frequent information about environmental friendliness directly to consumers when shopping or through social media, consistently provide honest and up-to-date information to consumers, expand international branches to increase their popularity, continue to innovate their products, and improve their service quality.
Pengaruh Kepemilikan Saham Publik, Ukuran Perusahaan dan Umur Perusahaan terhadap Tingkat Pengungkapan Laporan Keuangan pada Perusahaan BUMN yang Terdaftar di BEI Ni Nyoman Rita Apriliani; Komang Fridagustina Adnantara; Tiara Kusuma Dewi
Jurnal Manajemen dan Ekonomi Kreatif Vol. 4 No. 2 (2026): April: Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v4i2.699

Abstract

This study is motivated by the strategic role of State-Owned Enterprises (SOEs) as managers of state resources, which are vulnerable to agency conflicts and political pressures, where financial statement transparency serves as a key indicator of public accountability. This phenomenon is reinforced by the emergence of several cases of alleged financial statement manipulation in the SOE sector, highlighting the importance of evaluating factors that influence the openness and transparency of corporate financial information. This study aims to examine the effect of public share ownership, firm size, and firm age on the level of financial statement disclosure. The sample consists of 13 SOEs that meet the specified criteria, with a total of 39 observations during the 2022–2024 period. The data analysis technique employed is panel data regression analysis using the Fixed Effect Model (FEM), which has passed model selection tests and classical assumption tests. The results indicate that public share ownership has a significant positive effect due to external pressure to enhance transparency. Firm age also shows a significant positive effect, reflecting the maturity of reporting systems and the entity’s experience in complying with regulations. In contrast, firm size has a significant negative effect, indicating that large-asset companies tend to limit information disclosure to maintain competitive strategies or avoid political costs. Based on the coefficient of determination (R²), these three variables explain 43.95% of the variation in the level of disclosure, while the remaining is influenced by other factors outside this research model.
Pengaruh Kepercayaan dan Kualitas Pelayanan terhadap Keputusan Nasabah dalam Menggunakan Produk Pembiayaan di Koperasi BMT Al-Ishlah Kota Jambi Ana Sukma Aprilla; Ahmad Syahrizal; Saijun Saijun
Jurnal Manajemen dan Ekonomi Kreatif Vol. 4 No. 3 (2026): Juli: Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v4i3.702

Abstract

Trust and service quality are important factors that can influence customer decisions in using financing products at Islamic financial institutions. The BMT Al-Ishlah Cooperative in Jambi City, as one of the Islamic microfinance institutions, is required to be able to increase trust and provide quality services to attract customer interest. This study aims to determine the effect of trust and service quality on customer decisions in using financing products using a quantitative associative approach method and a sample of 76 respondents. The instruments used were observation and a questionnaire with a Likert scale. Data analysis techniques used in this study include descriptive analysis, validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, partial tests (t-tests), simultaneous tests (F-tests), and coefficients of determination (R²). The results show that partially trust has a positive but insignificant effect on customer decisions, while service quality has a positive and significant effect. Simultaneously, trust and service quality have a significant influence on customer decisions with a coefficient of determination (R²) value of 0.662 or 66.2%, which means that the variables of trust and service quality are able to explain customer decisions by 66.2%, while the remaining 33.8% is influenced by other variables outside this study.
Kompetensi Digital sebagai Prediktor Niat Digipreneurship: Studi pada Mahasiswa Manajemen di Era Ekonomi Digital Ahmad Nasori
Jurnal Manajemen dan Ekonomi Kreatif Vol. 4 No. 3 (2026): Juli: Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v4i3.703

Abstract

This study aimed to examine the relationship between digital competence and digipreneurship intention among management students in higher education. A quantitative correlational survey design was employed to investigate the association between the two variables. Data were collected from 59 management students using two validated instruments. Digital competence was measured using the Indonesian version of the Student Digital Competence Scale (SDiCoS), which consists of 28 items across six dimensions based on the DigComp framework. Digipreneurship intention was assessed using a 15-item scale developed from the Entrepreneurial Event Model (EEM) and Self-Determination Theory (SDT), covering five dimensions of entrepreneurial intention in digital contexts. Descriptive analysis revealed that students demonstrated a high level of digital competence (M = 4.07, SD = 0.57) and a similarly high level of digipreneurship intention (M = 3.97, SD = 0.49). Spearman correlation analysis indicated a statistically significant positive relationship of moderate strength between digital competence and digipreneurship intention (rs = .445, p < .01). Reliability testing showed excellent internal consistency for both instruments, with Cronbach’s alpha coefficients of .959 for the SDiCoS and .908 for the digipreneurship intention scale. These findings suggest that enhancing students’ digital competence, particularly in data management and digital security, may contribute to strengthening their intention to engage in digital entrepreneurship. The study highlights implications for curriculum development and digital entrepreneurship education in higher education institutions. Nevertheless, limitations related to sample size and respondent scope indicate the need for future studies involving larger and more diverse populations.
Kerentantan Hilirisasi Minyak Atsiri: Analisis Tematik Struktur Industri Parfum Yohan Rayhan
Jurnal Manajemen dan Ekonomi Kreatif Vol. 4 No. 2 (2026): April: Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v4i2.705

Abstract

Indonesia is one of the world’s leading producers of essential oils; however, its industrial structure remains dominated by the export of raw materials, while value-added control in downstream sectors, particularly the domestic perfume industry, has not developed optimally. This study aims to analyze the structural vulnerabilities of essential oil downstreaming within the national perfume value chain and their strategic implications for strengthening domestic value-added capture. The research employs a descriptive qualitative approach through semi-structured interviews with five purposively selected key informants. Data were analyzed using NVivo software through open coding and thematic synthesis. The findings identify four major themes: imbalance in industrial structure and value chain, regulatory and governance fragmentation, upstream vulnerability and raw material sustainability, and global disruption alongside synthetic dominance. The results demonstrate that downstreaming challenges are structural and systemic, shaped by weak vertical integration, limited development of the midstream industry, and pressures from global technological and trade dynamics. The study concludes that strengthening downstreaming requires value chain restructuring, governance consolidation, development of essential oil derivatives and aromatic chemical industries, and the creation of a more stable investment climate to enhance competitiveness and domestic value-added control in the national perfume industry.
Pengaruh Employee Engagement dan Kepuasan Kerja terhadap Turnover intention Tenaga Pendidik di Yayasan Huffadhlul Qur’an Jauharotul’arifin Maulana Ihsan Mausuf; Raisa Hilia Aini Syifa
Jurnal Manajemen dan Ekonomi Kreatif Vol. 4 No. 3 (2026): Juli: Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v4i3.706

Abstract

This research is motivated by the phenomenon of a high teacher turnover rate at a non-profit religious education institution, which potentially disrupts curriculum continuity and the quality of students' Quranic memorization. This study aims to analyze the partial effects of employee engagement (X1) and job satisfaction (X2) on the turnover intention (Y) of teaching staff. A quantitative associative approach with a survey method was employed. The population consisted of all 52 teachers at the Huffadhul Qur’an Jauharotul’Arifin Foundation. The sampling technique used was saturated sampling (census), whereby the entire population was designated as respondents. Data collection instruments utilized structured questionnaires with a 1-5 Likert Scale distributed directly. Data analysis techniques included classical assumption tests, multiple linear regression analysis, coefficient of determination (R2), and partial hypothesis testing via t-test using SPSS software. The results indicated that partially, employee engagement has a significant negative effect on turnover intention. Similarly, job satisfaction was proven to have a significant negative impact on turnover intention. The coefficient of determination value demonstrates that both independent variables contribute substantially to explaining the variance in teachers' intention to quit. The practical implications of this research emphasize the importance of foundation management in maintaining organizational stability by strengthening emotional alignment (Quranic vision) and fostering a conducive, harmonious working environment while providing fair appreciation toward the teaching profession.
Pengaruh Earnings Per Share (EPS), Return on Equity (ROE) dan Debt to Equity Ratio (DER) terhadap Harga Saham pada PT. AKR Corporindo Tbk 2010 – 2025 Jessica Sari Feriska; Fazhar Sumantri; Theysa Sahlani Pratiwi
Jurnal Manajemen dan Ekonomi Kreatif Vol. 4 No. 3 (2026): Juli: Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v4i3.708

Abstract

This study aims to analyze the effect of Earnings Per Share (EPS), Return on Equity (ROE), and Debt to Equity Ratio (DER) on stock prices at PT AKR Corporindo during the 2010–2025 period. This research is based on the importance of financial ratio analysis as a consideration for investors in evaluating company performance and making investment decisions in the capital market. The research method used was quantitative with secondary data in the form of annual financial statements obtained from the Indonesia Stock Exchange and other supporting sources. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 20. The t-test results showed that EPS had a negative and significant effect on stock prices with a t-value of -3.155 and a significance value of 0.008, ROE had a positive and significant effect with a t-value of 2.635 and a significance value of 0.022, and DER had a positive and significant effect with a t-value of 3.877 and a significance value of 0.002. The F-test result showed an F-value of 6.467 with a significance value of 0.007, indicating that EPS, ROE, and DER simultaneously had a significant effect on stock prices. The coefficient of determination was 0.618, indicating that the variables explained 61.8% of stock price variation.
Strategi Manajemen dan Supervisi Pendidikan dalam Meningkatkan Mutu Pembelajaran Pendidikan Agama Islam: (Sebuah Systematic Literature Review) Ilpa Hasanah; Abdur Rahim Lubis; Darwis Darwis; Kasman Kasman4
Jurnal Manajemen dan Ekonomi Kreatif Vol. 4 No. 2 (2026): April: Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v4i2.711

Abstract

This study aims to evaluate the quality of Islamic Religious Education (PAI) learning as an indicator of educational success because it produces students with strong academic, spiritual, and character competencies. However, several issues, such as teachers lacking adequate pedagogical competencies, poor learning management, and ineffective academic supervision, remain challenges to improving the quality of PAI learning. Data were obtained from national scientific articles published between 2020 and 2025 and related to the research topic. The results indicate that systematic learning planning, continuous teacher competency development, the use of educational technology, strengthening the leadership of school or madrasah principals, and collaborative academic supervision improve the quality of PAI learning. Academic supervision has also been shown to improve teacher competency through coaching, mentoring, and evaluation. These results confirm that collaboration between academic supervision and educational management is crucial for achieving quality PAI learning.
Peran Kepemimpinan Kepala Sekolah dalam Meningkatkan Efektivitas Manajemen Pendidikan Ahmad Irwandi; Mhd. Amrullah; Nurul Aini; Nur Hatikah
Jurnal Manajemen dan Ekonomi Kreatif Vol. 4 No. 2 (2026): April: Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v4i2.712

Abstract

This study aims to analyze the role of principal leadership in improving the effectiveness of educational management in schools. Effective educational management is highly dependent on the ability of school principals to plan, organize, implement, and evaluate various school programs in order to achieve educational goals. The background of this research is based on the increasing demands for quality education in the era of globalization, which requires strong leadership to ensure that all school resources are managed optimally. This research uses a qualitative approach with a descriptive method to obtain in-depth information regarding the leadership practices of school principals in managing educational activities. Data were collected through observation, interviews, and documentation, then analyzed using data reduction, data display, and conclusion drawing techniques. The findings show that principal leadership plays a crucial role in improving teacher performance, student learning outcomes, and overall school effectiveness. Principals who apply participative, transformational, and instructional leadership styles are more successful in creating a positive school climate and improving educational quality. The study concludes that strong and visionary leadership from school principals significantly contributes to the effectiveness of educational management. Therefore, strengthening leadership competence is essential for improving school quality and achieving educational goals effectively.