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Contact Name
Achmad Daengs GS
Contact Email
ahmad.ashifuddin@gmail.com
Phone
+6283108502368
Journal Mail Official
suwandi@apji.org
Editorial Address
Universitas 45 Surabaya Jl Mayjend Sungkono 106 Surabaya, info@univ45sby.ac.id, (031) 56112 14; (031) 563 39 05
Location
Kota surabaya,
Jawa timur
INDONESIA
Trending: Jurnal Manajemen dan Ekonomi
ISSN : 2964531X     EISSN : 2962083X     DOI : 10.30640
Core Subject : Economy, Science,
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
Articles 394 Documents
Pengaruh Gaya Kepemimpinan dan Disiplin Kerja terhadap Kinerja Karyawan dengan Motivasi Kerja sebagai Variabel Moderasi di UD. Dian Pigora Kecamatan Kutorejo Tika Jesica Alba; Toto Heru Dwihandoko; Eny Setyariningsih
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 4 (2026): Oktober: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i4.7727

Abstract

This study aims to examine the relationship between work discipline and leadership and employee performance, using work motivation as a moderating factor at UD. Kutorejo Dian Pigora. The study employs a quantitative approach with a saturated sampling technique, involving a population of approximately 100 workers from the production and packaging departments. Data were collected from respondents and analyzed using Moderated Regression Analysis (MRA) with the assistance of SPSS version 26 software. The analysis was conducted to determine the direct relationship between work discipline, leadership, and employee performance, as well as to examine the role of work motivation in strengthening these relationships. The research findings indicate that leadership style contributes to employee performance. In addition, work motivation acts as a full moderator in the relationship between leadership style and employee performance. Work motivation also strengthens the relationship between work discipline and employee performance. These findings suggest that appropriate leadership and strong work discipline, supported by adequate work motivation, are important factors in improving employee performance. Therefore, organizations need to pay attention to leadership practices, employee discipline, and work motivation to support the achievement of better employee performance.
Analisis Perancangan Sistem Informasi Akuntansi untuk Pembukuan dan Pelaporan Penjualan pada UMKM Tahu Pedas Nusantara Nopriyadi Nopriyadi; Rian Fitra Apriandi; Vera Amalia
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 4 (2026): Oktober: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i4.7926

Abstract

This study aims to determine the form, impact, and challenges involved in designing an accounting information system for sales bookkeeping and reporting at Tahu Pedas Nusantara, a micro, small, and medium-sized enterprise (MSME). This study employed a descriptive research design with a qualitative approach. The research sample consisted of 15 respondents selected using purposive sampling. Data were collected through interviews, observations, and documentation. Based on the results of the study, the accounting information system for sales bookkeeping and reporting at Tahu Pedas Nusantara in Jambi City was designed in a simple form, primarily focusing on manually recorded bookkeeping, particularly income statements and cash flow statements. However, the general journal, general ledger, trial balance, and profit and loss journal were not properly and systematically recorded, resulting in a financial information flow design that was less effective, efficient, and accurate. The impacts of designing the accounting information system include improving efficiency, effectiveness, and accuracy in optimizing financial operations; facilitating real-time monitoring of business finances; supporting more effective decision-making; providing more timely financial information; and improving the value, performance, structure, quality, and accuracy of financial reports and financial data. The challenges encountered include limited resources and time constraints, as the manual process requires considerable time and effort and is prone to human error due to its dependence on the level of accuracy and attention of those involved.
Pengaruh Belanja Infrastruktur, Pajak, Pendidikan dan Inflasi terhadap Ketimpangan Pendapatan di Kota Langsa Khairuna Safira; Rinaldi Syahputra; Safuridar Safuridar
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 4 (2026): Oktober: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i4.7958

Abstract

This study aims to analyze the effects of infrastructure spending, local taxes, education, and inflation on income inequality in Langsa City. The study employs a quantitative approach using secondary time-series data covering the 2006–2025 period, obtained from the Central Statistics Agency (BPS) of Langsa City and the Directorate General of Fiscal Balance (DJPK). The data were analyzed using multiple linear regression, supported by classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results indicate that infrastructure spending has a positive but insignificant effect on income inequality, while local taxes also have a positive but insignificant effect. Education has a negative but insignificant effect, whereas inflation has a negative and significant effect on income inequality. Simultaneously, infrastructure spending, local taxes, education, and inflation have a significant effect on income inequality. These findings suggest that income inequality in Langsa City is shaped by interconnected fiscal, social, and economic factors associated with regional development and local economic.
Pengaruh Kepemimpinan Transformasional dan Dukungan Organisasi terhadap Kinerja Guru dengan Motivasi Kerja sebagai Variabel Mediasi Khairil Misbah S.; Helmi Ali
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 4 (2026): Oktober: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i4.7962

Abstract

This study aims to analyze the influence of transformational leadership and organizational support on teacher performance, both directly and through work motivation as a mediating variable. The study employed an explanatory quantitative approach with a cross-sectional design, involving all teachers at SMKN 1 Rao Selatan as respondents (census method, n = 67). Data were collected via a five-point Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4. The results of the hypothesis testing showed that transformational leadership has a positive and significant effect on work motivation (β = 0.596; p < 0.001), and work motivation has a positive and significant effect on teacher performance (β = 0.595; p < 0.001). Conversely, the direct effects of transformational leadership on teacher performance, organizational support on work motivation, and organizational support on teacher performance were not significant. Mediation analysis confirmed that work motivation partially mediates the effect of transformational leadership on teacher performance (indirect effect = 0.354; p = 0.018; VAF = 53.88%), but does not mediate the effect of organizational support on teacher performance. These findings indicate that work motivation is a key mechanism linking school principal leadership to teacher performance; therefore, strengthening work motivation should be a priority in school management strategies aimed at improving teacher performance in the context of vocational education.
Peran Mediasi Kepercayaan dalam Pengaruh Persepsi Privasi dan Empati AI terhadap Kepuasan Pelanggan pada Shopee dan Tiktok Shop Azzahra Salsabella Prima Maharani; Asnawi Hidayat
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 4 (2026): Oktober: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i4.8032

Abstract

The rapid advancement of Artificial Intelligence (AI) in customer service within e-commerce platforms has encouraged companies to provide more responsive and personalized services. However, concerns regarding personal data privacy and AI's ability to demonstrate empathy remain important factors influencing users' trust and satisfaction. This study aims to examine the effects of privacy perception and AI empathy on customer satisfaction, with trust serving as a mediating variable among users of AI-based customer service on Shopee and TikTok Shop. A quantitative research approach was employed using purposive sampling to collect data from 200 respondents who had interacted with AI-powered chatbots or virtual assistants on both platforms. Data were collected through a five-point Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The results indicate that privacy perception and AI empathy have positive and significant effects on trust, while trust positively influences customer satisfaction. Privacy perception does not have a significant direct effect on customer satisfaction, whereas AI empathy has a positive and significant direct effect. Furthermore, trust fully mediates the relationship between privacy perception and customer satisfaction and partially mediates the relationship between AI empathy and customer satisfaction. These findings highlight the critical role of trust in translating users' perceptions of privacy protection and empathetic AI interactions into customer satisfaction. The study provides practical insights for e-commerce companies in designing AI-based customer service that strengthens user trust and enhances customer satisfaction
Pengaruh Profitabilitas, Manajemen Laba dan Leverage Terhadap Tax Avoidance pada Perusahaan Subsektor Logam Dasar dan Baja yang Terdaftar di Bursa Efek Indonesia Periode 2022-2025 Shafira Khumaeroh; Mohammad Taufik Azis; Fitriya Sari
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 4 (2026): Oktober: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i4.8045

Abstract

This study aims to analyze the influence of profitability, earnings management, and leverage on tax avoidance among basic metal and steel sub-sector companies listed on the Indonesia Stock Exchange during the 2022–2025 period. A quantitative approach was employed using secondary data derived from corporate financial statements. The research sample consisted of 14 companies, yielding a total of 56 observations over the four-year study period. Data analysis was conducted using panel data regression with the Common Effect Model (CEM) approach. The results indicate that profitability has a positive and significant effect on tax avoidance, whereas earnings management and leverage do not show a significant influence. However, when analyzed simultaneously, profitability, earnings management, and leverage significantly affect tax avoidance. The Adjusted R-squared value of 11.16% indicates that the three independent variables explain 11.16% of the variation in tax avoidance, while the remaining 88.84% is influenced by factors outside the research model. These findings provide empirical insight into the determinants of tax avoidance within the basic metal and steel sub-sector and are expected to serve as an academic reference for future research on corporate taxation.
Pengaruh Penggunaan Qris, Pemanfaatan E - Commerce dan Literasi Keuangan Terhadap Kinerja UMKM Pada Sektor Kuliner di Kota Cirebon Nuki Sukmawati; Mohammad Taufik Azis; Fitriya Sari
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 4 (2026): Oktober: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i4.8046

Abstract

This research aims to analyze the influence of using QRIS, utilizing e-commerce, and financial literacy on the performance of Micro, Small and Medium Enterprises (MSMEs) in the culinary sector in Cirebon City. This research uses a quantitative approach by collecting data through questionnaires to MSME players in the culinary sector. The data obtained was analyzed using multiple linear regression to determine the influence of each variable partially or simultaneously on the performance of MSMEs. The research results show that the use of QRIS, the use of e-commerce, and financial literacy have a positive and significant effect on the performance of MSMEs, both partially and simultaneously. Among these three variables, financial literacy is the most dominant variable in influencing MSME performance. The coefficient of determination (R²) value of 0.940 indicates that 94% of the variation in MSME performance can be explained by the use of QRIS, use of e-commerce and financial literacy, while the remaining 6% is influenced by other factors outside the research model.
Analisis Manajemen Sumber Daya Manusia dalam Meningkatkan Kinerja Pengurus dan Anggota pada Koperasi Kelurahan Merah Putih (KKMP) Sunan Trioko; Shion Varrel Simarmata
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 4 (2026): Oktober: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i4.8049

Abstract

The establishment of Koperasi Kelurahan Merah Putih (KKMP) represents an effort to strengthen community-based economic institutions at the local level. The effectiveness and sustainability of the cooperative are closely related to the quality of human resources managing and participating in its activities. This study aims to analyze human resource management in improving the performance of administrators and members of KKMP Gedog, Blitar City, with particular emphasis on competence, task distribution, leadership, communication, coordination, and supervision. This research employed a qualitative case study approach. Data were obtained through interviews, observation, and documentation involving cooperative administrators and members as the main sources of information. Data were analyzed descriptively through data reduction, data presentation, and conclusion drawing. The findings indicate that the human resources of KKMP Gedog have adequate capacity to support the implementation of cooperative activities. This capacity is reflected in the administrators’ ability to perform organizational functions, distribute responsibilities, coordinate activities, communicate with members, and work collectively in carrying out cooperative programs. Nevertheless, several technical aspects, particularly cooperative administration, financial management, digitalization, standard operating procedures, and continuous competency development, still require strengthening. The study implies that sustainable human resource development is necessary to maintain and improve the performance and institutional capacity of KKMP Gedog.
Pengaruh Flash Sale dan Electronic Word of Mouth (E-WOM) terhadap Keputusan Pembelian di E-Commerce Shopee: Studi pada Mahasiswa Program Studi Manajemen Universitas Negeri Makassar Wandini Tahir; M. Ikhwan Maulana Haeruddin; Muhammad Ichwan Musa; Rahmat Riwayat Abadi; Wiwin Windarsari
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 4 (2026): Oktober: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i4.8215

Abstract

This research employed a quantitative approach using a survey method. The population consisted of students of Management Study Program Universitas Negeri Makassar who use the Shopee application. The sampling technique used was purposive sampling, resulting in 120 respondents. Data were collected through questionnaires and analyzed using instrument testing, classical assumption tests, multiple linear regression analysis, partial tests (t-test), simultaneous test (F-test), and the coefficient of determination (R²) with the assistance of IBM SPSS Statistics. The results indicate that Flash Sale has a positive and significant effect on Purchase Decisions. Likewise, Electronic Word of Mouth (E-WOM) has a positive and significant effect on Purchase Decisions. Furthermore, the simultaneous test reveals that Flash Sale and Electronic Word of Mouth (E-WOM) jointly have a positive and significant effect on Purchase Decisions among Shopee users from the Management Study Program, Universitas Negeri Makassar.
Human Resource Management Strategies for Lecturer Performance Development in Higher Education Institutions Wahyu Sukamti
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 4 (2026): Oktober: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i4.8256

Abstract

This study aims to analyze human resource management strategies for lecturer performance development in higher education institutions, focusing on the case of UIN Raden Mas Said Surakarta, Indonesia. Effective human resource management is essential for supporting lecturers’ professionalism, academic productivity, and institutional performance. This study employed a qualitative case study approach. Data were collected through in-depth interviews, observation, and document analysis, with informants selected purposively based on their relevance to the research objectives. The data were analyzed thematically to identify management strategies, implementation challenges, and opportunities for lecturer performance development. The findings indicate that lecturer performance development requires an integrated human resource management strategy encompassing effective academic governance, continuous professional development, performance-based incentives, periodic monitoring and evaluation, and the strengthening of academic culture and scientific collaboration. However, implementation faces challenges related to coordination, information system integration, incentive transparency, and outcome-oriented performance evaluation. These findings highlight the importance of aligning human resource management policies with institutional objectives and lecturers’ professional needs. This study provides practical insights for higher education institutions seeking to develop more responsive, accountable, and sustainable human resource management strategies to support lecturer performance.