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Trending: Jurnal Manajemen dan Ekonomi
Published by Universitas 45 Surabaya
ISSN : 2964531X     EISSN : 2962083X     DOI : 10.30640
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
kajian-kajian aktual seputar bidang manajemen dan bisnis dalam perspektif ekonomi konvensional maupun ekonomi syariah. Kajian-kajian tersebut diharapkan dapat memperkaya khasanah keilmuan di bidang manajemen dan bisnis sehingga dapat menjadi salah satu referensi bagi para akademisi, pemangku kepentingan dan masyarakat luas. Manajemen SDM Keuangan Akutansi Ekonomi Islam
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 297 Documents
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Pengaruh Kemampuan Kerja dan Loyalitas terhadap Kinerja Pegawai yang Dimediasi oleh Promosi Jabatan: (Studi pada pegawai PT. Pegadaian CP Ponorogo) Agatha Tyagita Ayuningtyas; Chamariyah Chamariyah; Indra Prasetyo
Trending: Jurnal Manajemen dan Ekonomi Vol. 3 No. 4 (2025): Oktober : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v3i4.4943

Abstract

Agatha Tyagita Ayuningtyas, 2025. The Influence of Work Ability and Loyalty on Employee Performance Mediated by Job Promotion (Study on Employees of PT. Pegadaian CP Ponorogo). Postgraduate Program, Wijaya Putra Surabaya University. This study is an associative or causal relationship research with a quantitative approach, using a sample of 46 respondents. Data analysis is conducted using SEM-PLS (Structural Equation Modeling - Partial Least Squares). The objectives of the study are: 1) To test and analyze whether work ability affects employee promotion; 2) To test and analyze whether loyalty affects employee promotion; 3) To test and analyze whether job promotion affects employee performance; 4) To test and analyze whether work ability indirectly affects employee performance through job promotion. The results of the study show that: 1) Work ability has a direct and significant effect on job promotion, with an original sample value of 0.272; 2) Loyalty has a direct and significant effect on job promotion, with an original sample value of 0.311; 3) Job promotion has a direct and significant effect on employee performance, with an original sample value of 0.643; 4) Work ability has an indirect and significant effect on employee performance mediated by job promotion, with an original sample value of 0.200. This study highlights the importance of work ability and loyalty as key factors influencing employee performance, directly and indirectly, through job promotion, providing valuable insights for human resource management at PT. Pegadaian CP Ponorogo.
Analisis Efektivitas Siklus Penjualan dan Penagihan Pada PT Unilever Indonesia Tbk: Studi Periode 2022–2024 Amelia Fernanda; Aulia Anisa; Muh. Salman Fadlurahman; Jusfebrianti Jusfebrianti; Devi Eva Rianti
Trending: Jurnal Manajemen dan Ekonomi Vol. 3 No. 4 (2025): Oktober : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v3i4.4994

Abstract

This study aims to analyze the effectiveness of the sales and collection cycle of PT Unilever Indonesia Tbk during the 2022–2024 period using a descriptive quantitative approach through a case study based on annual financial statements obtained from the Indonesia Stock Exchange. The analysis was conducted by calculating Receivable Turnover (RT) and Days Sales Outstanding (DSO) and examining their trends. The results show that RT increased from 9.77 times in 2022 to 16.64 times in 2024, while DSO decreased from 37.37 days to 21.94 days. These findings indicate improved receivables management effectiveness, enabling the company to convert receivables into cash more quickly and reduce the risk of bad debts. However, the decline in net sales from IDR 41.22 million in 2022 to IDR 35.14 million in 2024 highlights the need for a more aggressive sales strategy. Overall, the effectiveness of the sales and collection cycle at PT Unilever Indonesia Tbk can be considered good, although long-term financial sustainability requires a balance between credit policy, marketing strategy, and digitalization optimization.
Analisis Program Sertifikasi Halal sebagai Penerapan Etika Bisnis Islam pada Usaha Mikro Kecil di Kab Bangkalan Umi Khozinatul Khoiriyah; Hildah Meliyana; Muawanah Muawanah; Muhammad Ersya Faraby
Trending: Jurnal Manajemen dan Ekonomi Vol. 3 No. 4 (2025): Oktober : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v3i4.5318

Abstract

This study analyzes the implementation of the Halal Certification Program as an application of Islamic Business Ethics (IBE) in Micro and Small Enterprises (MSEs) in Bangkalan Regency, Madura. Bangkalan, with its predominantly Muslim population, necessitates business practices aligned with Islamic values, particularly halal and thayyib. Despite the regulatory mandate for halal certification through Law No. 33 of 2014, adoption among MSEs remains low. This research employs a descriptive qualitative approach, gathering data through in-depth interviews and field observations from MSEs in Bangkalan. The study aims to identify the challenges and effectiveness of the Halal Certification Program in fostering sharia accountability at the grassroots level. Findings reveal that while MSEs generally understand the concept of halal, challenges persist in implementation due to limited knowledge, administrative complexities, and perceived high costs. The role of local government and Halal Centers in facilitating certification is crucial but requires enhanced effectiveness. The implications of this study suggest the need for tailored strategies to address these barriers, promote ethical business practices, and enhance consumer trust, thereby supporting the vision of Indonesia as a global halal industry hub.
Persepsi Mahasiswa Penerima Beasiswa KIP-Kuliah terhadap Pengelolaan Keuangan Pribadi Yohana Muko Kaha; Viktorianus Delsapto Negar
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 1 (2026): Januari : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i1.5421

Abstract

The Indonesia Smart College Card Program (KIP-Kuliah) is one of the government’s initiatives to expand access to higher education for students from low-income families. However, the program’s effectiveness does not solely depend on the amount of financial assistance provided, but also on the students’ ability to manage their personal finances wisely. This study aims to describe the perceptions of KIP-Kuliah scholarship recipients regarding their personal financial management. The research employed a descriptive quantitative approach, with a population of 461 recipients from the 2021 to 2024 cohorts. The sample size was determined using the Slovin formula with a 10% margin of error, resulting in 83 respondents. Although questionnaires were distributed to 150 students, only 83 were returned and considered valid for analysis. Data were collected using an online Likert-scale questionnaire covering aspects of budgeting, record keeping, financial control, and financial awareness. The data were analyzed using descriptive statistics focusing on mean scores and response percentages. The findings indicate that students’ perceptions of personal financial management fall under the “Good” category (average score = 3.95 or 79%). Most students demonstrate positive financial awareness, particularly in allocating scholarship funds for academic needs and saving for future purposes. However, weaknesses remain in budgeting practices and maintaining records of expenses. In conclusion, although the financial awareness of KIP-Kuliah recipients is relatively good, continuous financial literacy education is still necessary to improve effective and sustainable scholarship fund management.
Peran E-Commerce dalam Meningkatkan Akses Pasar Industri UMKM M Romadhoni Adi Setiawan; Muhammad Yasin
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 1 (2026): Januari : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i1.5523

Abstract

The rapid advancement of digital technology has encouraged many micro, small, and medium enterprises (MSMEs) to adopt e-commerce as a strategic platform for marketing and selling their products. This study examines the role of e-commerce in expanding market opportunities for MSMEs, particularly within the industrial sector. Through the use of digital platforms, MSMEs are able to reach consumers across broader geographic areas that were previously difficult to access, thereby increasing market penetration and business exposure. In addition, e-commerce enhances product visibility, enables more efficient promotional activities, and simplifies transaction processes through integrated digital systems. The findings indicate that e-commerce has become a crucial factor in supporting MSMEs to expand their market reach, improve competitiveness, and adapt to changing consumer behavior in the modern economy. Furthermore, digital marketing and online sales channels help MSMEs maintain business sustainability by reducing operational costs and increasing flexibility in responding to market demand. Therefore, the adoption of e-commerce can be considered an effective strategy to support MSME development and contribute positively to regional economic growth in an increasingly digitalized business environment.
Memahami dan Menganalisis Struktur Modal dan Kebijakan Dividen dalam Konteks Pendidikan Ekonomi dan Keuangan Perusahaan Maulida Nikmatul Azizah; Aisyah Brillianta; Moh. Arrijal Ilman Nafi; Cynthia Eka Violita
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 1 (2026): Januari : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i1.5525

Abstract

This study aims to provide a comprehensive understanding of the concepts of capital structure and dividend policy as two essential elements in the teaching of economics and corporate finance. Capital structure refers to a company’s decision in determining the composition of its funding through debt and equity, while dividend policy concerns decisions related to the distribution of profits to shareholders. In the context of economic education, these concepts are not only examined theoretically but also function as important tools to develop students’ analytical abilities in assessing how financial decisions influence corporate performance and firm value. This research employs a literature review method by analyzing twenty academic journals published within the last five years and accessible through Google Scholar. The findings reveal that a solid understanding of capital structure and dividend policy significantly contributes to strengthening students’ financial literacy, particularly in analyzing the relationship between financing decisions, financial risk, dividend stability, and long-term firm sustainability. Furthermore, this study highlights the importance of learning approaches that integrate financial theory with real-world case studies so that students can relate abstract concepts to actual business practices. The implications of this study suggest that educational institutions need to enhance financial analysis–based learning models to produce graduates with strong competencies in understanding the dynamics of corporate financial decision-making in the modern economic landscape.
Application of Green Accounting Based on University Social Responsibility (USR) At Muhammadiyah University of Bengkulu : A Systematic Literature Review Izzah Sholehah; Resthi Amandaputri; Lise Salma Nurdia; Rina Yuniarti
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 1 (2026): Januari : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i1.5526

Abstract

This study systematic literature review of 17 articles published between 2023 and 2025 to examine the implementation of green accounting grounded in University Social Responsibility (USR) within higher education institutions. The analysis demonstrates that green accounting contributes to enhancing environmental awareness and promoting stakeholder engagement in sustainability initiatives. However, it concurrently reveals substantial challenges related to reporting and auditing processes, primarily due to the absence of uniform standards and limitations in institutional capacity. This research offers critical insights and formulates recommendations aimed at advancing transparency and accountability in universities' sustainability practices. Its originality stems from the synthesis of contemporary research trends and identified obstacles, providing a foundation for the development of standardized, comprehensive green accounting frameworks tailored to the higher education context. Furthermore, the study underscores the necessity of multi-stakeholder collaboration to facilitate the effective and sustainable adoption of green accounting methodologies in future academic endeavors. Furthermore, the study underscores the necessity of multi-stakeholder collaboration to facilitate the effective and sustainable adoption of green accounting methodologies in future academic endeavors.
Systematic Literature Review: The Effect of Green Innovation and Carbon Emission Disclosure on Financial Performance Moderated by Gender Diversity Niken Ardelia Zamrizal; Vivi Nurul Alfia; Nadia Puspita Sari
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 1 (2026): Januari : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i1.5528

Abstract

This study aims to examine the effect of green innovation and carbon emission disclosure on corporate financial performance, moderated by gender diversity on the board of directors. The method used is a Systematic Literature Review (SLR) with a qualitative approach that analyzes various empirical studies published in reputable international journals. The review process follows a structured protocol, including identification, screening, eligibility, and synthesis of relevant literature. The results indicate that green innovation and carbon emission disclosure have a positive effect on financial performance through improved operational efficiency, enhanced corporate reputation, regulatory compliance, and increased investor confidence. Furthermore, gender diversity on the board strengthens this relationship by encouraging more inclusive, ethical, and sustainability-oriented decision-making processes. Boards with higher female representation tend to be more sensitive to environmental and social issues, leading to more effective implementation of sustainability strategies. This study confirms that the integration of environmental responsibility and board diversity within corporate governance frameworks can serve as a strategic mechanism to achieve sustainable competitive advantage, long-term financial performance, and stronger corporate social legitimacy in an increasingly environmentally conscious business environment.
Analisis Kualitas Produk dan Layanan Sebagai Strategi Membangun Daya Tarik Konsumen pada Resto Pondok Ghobyos di Karangrejo, Kabupaten Banyuwangi Syifa Setiawan; Avan Wicaksono; Febi Wulandari; Afifatul Fiqriyah; Elok Rosyidah
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 1 (2026): Januari : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i1.5559

Abstract

This study aims to analyze product quality and service quality as strategies to build consumer attraction at Resto Pondok Ghobyos in Karangrejo, Banyuwangi Regency. The subject of this study is Resto Pondok Ghobyos, which applies a concept of preparing food fresh with fresh ingredients as well as services that prioritize friendliness and a family-like atmosphere. The study uses a qualitative method with a descriptive approach. Data were collected through in-depth interviews with the owner, direct observation of the restaurant's operational processes, and other supporting documentation. The results of the study show that product quality is implemented through the selection of fresh ingredients daily, a processing method done directly without storage, and consistency in flavor, which is the restaurant's distinctive characteristic. The quality of service is reflected in the friendliness of the owners and employees, the speed of service, personal attention, and the family-like atmosphere built with customers. Research findings show that the combination of consistent product quality and humanized service quality can create consumer appeal, increase the interest to visit, and generate positive experiences that encourage customer loyalty. Thus, product and service quality become the main
Krisis Citra Merek dan Perbedaan Manajemen Lintas Budaya pada Fenomena Boikot McDonald's di Konflik Israel - Palestina Alzetrho Baja Pratama; Nouval Dwi Wicaksono; Adytrio Reyhan Sudrajat
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 1 (2026): Januari : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i1.5560

Abstract

The geopolitical conflict between Israel and Palestine has triggered a wave of global solidarity, including boycott movements against multinational brands like McDonald's, which are perceived to support one side. This study aims to analyze the impact of geopolitically triggered boycotts on brand image decline in Muslim-majority markets, while evaluating the role of franchise structures and local management autonomy in creating cross-cultural crisis communication challenges. This research employs a comparative case study approach, comparing McDonald's responses in Israel, Malaysia, and Indonesia based on secondary data from online news, official statements, and research reports. The findings indicate that the unilateral actions of McDonald's Israel in providing logistical support to the military directly triggered negative consumer perceptions in Indonesia and Malaysia, despite local franchises' clarification efforts and humanitarian aid. The inconsistency in responses across franchises demonstrates a failure of cross-cultural management within a decentralized structure, where the actions of a single local unit can collapse global brand equity and validate public support for the Boycott, Divestment, and Sanctions (BDS) movement. The implications of this study suggest that multinational companies should implement centralized crisis communication protocols that establish strict ethical boundaries regarding geopolitical conflicts to maintain global brand image consistency over local operational autonomy.

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