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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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Pelatihan dan Pengembangan yang Berguna untuk Meningkatkan Kinerja Karyawan di Industri Jasa Muhammad Fahmy Mayadi; Zikri Bagas Munandar; Syeihan Aulia Rizkiadi
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.v4i1.5566

Abstract

The service sector in Indonesia plays a big role in the country’s economy, making up more than 56% of the national GDP. However, it struggles with high employee turnover, often reaching 25 to 30%. This problem is mainly because employees don’t see enough chances to grow and improve themselves, not just because of money issues. This study looks at how training and development, which are non-money benefits, can help improve employee performance. The research uses a literature review, gathering information from academic papers, books, and recent reports from sources like LinkedIn Learning and Gallup. The findings show that training helps workers get better at their jobs and work more efficiently. Career development, on the other hand, helps keep employees motivated and loyal in the long run. Both training and career growth are important for increasing productivity and making services better. The study also found that employees who receive training perform 21% better than those who don’t. In short, service businesses should see training and development as important investments in their people, not just as expenses. This helps keep employees and supports the long-term success of the business.  
Manajemen Risiko pada Pegawai Pabrik di Kabupaten Pemalang Fadia Putri Dwi Dinanti; Amirah, Amirah
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.v4i1.5606

Abstract

This study analyzes the Occupational Health and Safety (OHS) risk management in 50 workers of small-medium factories in Pemalang Regency using a descriptive quantitative approach with the HIRARC method and Likert scale questionnaires. The study focuses on 13 types of risks, both physical (machinery, chemicals, noise, ergonomics) and non-physical (psychosocial, wages, workload), based on respondents' perceptions. The results show that physical risks, such as machine accidents (38%), noise (40%), and fire (44%), are categorized as moderate-high but can be controlled through the use of personal protective equipment (56%), machine maintenance (52%), and training. The HIRARC matrix identifies four risks in the high category, particularly non-physical risks such as delayed wages (54%) and social pressure (44%). Administrative management is at a moderate level (40-52%), with major obstacles being heavy workload and poor ventilation. Recommendations include stress training, shift rotation, monthly monitoring of the HIRARC matrix, and improving Standard Operating Procedures (SOP) in accordance with Government Regulation No. 50/2012 to strengthen the OHS culture. This study contributes to local policies aimed at reducing accident incidents in rural industries.
Pengaruh Pengelolaan Modal Kerja dan Struktur Modal terhadap Profitabilitas pada Perusahaan Kosmetik dan Perawatan Tubuh yang Terdaftar di BEI Tahun 2020-2024 Astika Jabir; M.Ikhwan Maulana Haeruddin; Annisa Paramaswary Aslam; Anwar, Anwar; Nurman, Nurman
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.v4i1.5608

Abstract

This study aims to analyze the influence of working capital management and capital structure on profitability in cosmetic and personal care manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. This research employs a quantitative approach using multiple panel data regression, in which the data utilized are secondary data obtained from the annual financial statements of six companies during the study period. The independent variables consist of working capital management proxied by the Current Ratio (CR) and capital structure proxied by the Debt to Equity Ratio (DER), while the dependent variable is profitability measured using Return on Assets (ROA). The results indicate that working capital management has an insignificant effect on profitability, whereas capital structure has a positive and significant effect on profitability. Simultaneously, both independent variables significantly influence profitability, suggesting that capital structure plays a more dominant role compared to working capital management in increasing the company’s ability to generate profits during the observed period.
Kinerja Keuangan Pengaruh Akuntansi Hijau terhadap Nilai Perusahaan di Universitas Muhammadiyah Bengkulu: Tinjauan Literatur Sistematis Anisya Putri; Dwi Apriliani Ningsih; Nikita Valentin; Yuniarti, Rina
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.v4i1.5674

Abstract

This study comprehensively examines the development of the green accounting concept and the impact of its implementation on financial performance and firm value. Increasing global attention to sustainability issues and environmental responsibility has encouraged companies to integrate environmental aspects into accounting practices and financial reporting as part of their long-term business strategies. The implementation of green accounting is expected not only to contribute to environmental conservation but also to enhance corporate competitiveness and create sustainable value. The research method employed is a Systematic Literature Review (SLR) using a descriptive qualitative approach. The research data are derived from national and international journal articles published during the 2021–2025 period, accessed through Google Scholar and systematically selected based on predetermined inclusion and exclusion criteria. The findings indicate that green accounting is commonly measured using various indicators, such as environmental disclosure based on Global Reporting Initiative (GRI) standards, the recognition and management of environmental costs, green investment, and carbon emission disclosure. The majority of the reviewed studies find that the implementation of green accounting has a positive effect on corporate financial performance, particularly profitability, which ultimately contributes to an increase in firm value. However, several studies also report insignificant or short-term effects, mainly due to the high environmental costs incurred by companies during the early stages of implementation.
Systematic Literatur Review : Pengaruh Solvabilitas dan Corporate Social Responsibility (CSR) terhadap Manajemen Laba pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Tahun 2018-2020 Selpi Julianti; Risti Ayu Mawarni; M Reja Dwi Pranoto
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.v4i1.5676

Abstract

Earnings management is an important issue in financial reporting because it can reduce the quality of accounting information and mislead stakeholders in their decision-making. This practice is often associated with a company's financial condition and non-financial mechanisms such as Corporate Social Responsibility (CSR). This study aims to analyze the effect of solvency and Corporate Social Responsibility (CSR) on earnings management in manufacturing companies in the consumer goods industry through a Systematic Literature Review (SLR) approach. The SLR method was used to collect, select, and synthesize relevant previous research results published between 2018 and 2020. The results of the study indicate that solvency, which is generally measured by the Debt to Equity Ratio (DER), has a diverse relationship with earnings management, depending on the company's profitability and financial pressure. Meanwhile, CSR tends to act as a control mechanism that can suppress profit management practices by increasing corporate transparency and legitimacy, although in some studies CSR is also used opportunistically. These findings indicate that the influence of solvency and CSR on profit management is contextual and influenced by other factors such as profitability and corporate governance.
Pengaruh Budaya Organisasi, Motivasi Kerja, Komunikasi Internal dan Lingkungan Kerja terhadap Kepuasan Kerja Karyawan pada PT. PLN (Persero) ULP Nganjuk Aprilie Cahya Rizky Abadi; Ni Ketut Yulia Agustini
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.v4i1.5677

Abstract

The purpose of this study is to determine the influence of organizational culture, work motivation, internal communication, and work environment on employee job satisfaction at PT. PLN (Persero) ULP Nganjuk. The independent variables in this study are Organizational Culture (X1), Work Motivation (X2), Internal Communication (X3), and Work Environment (X4), while the dependent variable is Job Satisfaction (Y). This study uses a quantitative method where this study emphasizes hypothesis testing, the data used must be measurable. The data sources used are primary and secondary data. Determination of the number of samples was carried out using a non-probability sampling method with a purposive sampling procedure. A sample of 100 respondents was selected, with the criteria being permanent employees who had worked for at least one year and were directly involved in operational, service, and administrative activities within the Nganjuk ULP work environment. Hypothesis testing was conducted using multiple linear regression analysis. The conclusions obtained in this study are that organizational culture does not significantly influence employee job satisfaction at PT. PLN (Persero) ULP Nganjuk. Work motivation does not significantly influence employee job satisfaction at PT. PLN (Persero) ULP Nganjuk. Internal communication does not significantly influence employee job satisfaction at PT. PLN (Persero) ULP Nganjuk. The work environment significantly influences employee job satisfaction at PT. PLN (Persero) ULP Nganjuk.
Perilaku Konsumtif Generasi Z di Kota Kupang: Pengaruh Pendapatan, Media Sosial, dan Gaya Hidup Anjelina Arabela Noni; Theresia Sanya Amanda Sasi; Gratia Tei Seran; Yohanes Pemandi Lian
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.v4i1.5758

Abstract

This study aims to explore the consumptive behavior of Generation Z in Kupang City using a qualitative descriptive exploratory approach. The research focuses on three major influencing factors: income, social media, and lifestyle. Data were collected through in-depth interviews with 30 informants, two focus group discussions, and netnographic analysis of 20 TikTok and Instagram posts. The findings reveal that social media is the most dominant factor driving consumption through viral trends, influencer reviews, and algorithmic recommendations. FOMO and impulsive buying emerge as prominent behavioral patterns, strongly shaped by TikTok trends, flash sales, and peer influence. An aesthetic-oriented lifestyle further reinforces symbolic consumption, where products and activities serve as expressions of personal identity. Meanwhile, income functions only as a weak moderator; it limits spending capacity but does not reduce the desire to consume. The study concludes that Gen Z’s consumption is emotionally driven, digitally constructed, and closely tied to identity formation. These findings highlight the need for financial literacy strategies and digital education to help young consumers engage in more responsible consumption practices.

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