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Contact Name
Danang
Contact Email
ahmad.ashifuddin@gmail.com
Phone
+6282227778940
Journal Mail Official
Amik@jurnal.itbsemarang.ac.id
Editorial Address
Jl. Jenderal Sudirman No. 346 Semarang Jawa Tengah Indonesia
Location
Kota semarang,
Jawa tengah
INDONESIA
Jurnal Manajemen Dan Bisnis Ekonomi
ISSN : 2985590X     EISSN : 29855918     DOI : 10.54066
Core Subject : Economy, 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 295 Documents
Pengaruh Persepsi Mahasiswa Akuntansi terhadap Penerapan Standar Akuntansi Keuangan di Universitas 17 Agustus 1945 Surabaya Siti Nurul Hidayati; Hwihanus Hwihanus
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 2 No. 4 (2024): October : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v2i4.2563

Abstract

This study aims to analyze accounting students' perceptions of the application of Financial Accounting Standards (FAS) at the University of 17 August 1945 Surabaya and the effect of these perceptions on their readiness to apply FAS in the professional world. This study uses a descriptive qualitative approach with data collection techniques through questionnaires distributed to accounting students who have received courses related to SAK. The results showed that the majority of students have a good understanding of SAK, but there are some who do not fully understand the standard. The role of lecturers proved significant in helping students understand and apply SAK correctly. The application of SAK in accounting education is considered important by the majority of students, because it supports their readiness to face the world of work. The results of this study are expected to provide input for the development of accounting education curriculum to be more effective in instilling understanding and application of SAK.
Peran Etika Bisnis dalam Memediasi Pengaruh Kecerdasan Emosional dan Inovasi Produk untuk Meningkatkan Daya Saing UMKM Indira Oktavianti; Sudarmiatin Sudarmiatin; Ludi Wishnu
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 2 No. 4 (2024): October : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v2i4.2570

Abstract

This study aims to analyse the effect of Emotional Intelligence and Product Innovation on Increasing Competitiveness of MSMEs in East Java. business ethics as a mediating variable. Currently, businesses that have competitive are one of the factors that support the success of a business. Emotional intelligence is the ability possessed by MSME actors in developing their business policies, product innovation is identified as another factor that to influence the improvement of competitiveness for MSMEs. business ethics are considered to mediate the relationship between these variables, in order to strengthen the influence of emotional intelligence and product innovation on increasing the competitiveness of MSMEs. This research method uses a quantitative approach with a cross-sectional design. Respondent data collection to 72 MSME in East Java who the researcher's criteria. Data analysis using SEM The results showed that emotional intelligence and product innovation have a significant influence on increasing the competitiveness of MSMEs. Business ethics also proven to act as a mediating variable that strengthens the influence of the two independent variables on increasing the competitiveness of MSMEs. This research provides an important contribution to policy development for MSME players in terms of decision making by considering ethical behaviour practices for sustainable business.
Dampak Penerapan PSAK 72 Terhadap Pengakuan Pendapatan di Sektor Konstruksi: Studi Tinjauan Literatur Dika Yulistini; Kristom Eko Kanika; Muhammad Fikri Ramadhan; Rinny Meidiyustiani
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 2 No. 4 (2024): October : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v2i4.2574

Abstract

This research aims to identify findings from a literature review related to revenue recognition based on PSAK 72 in construction companies. Using a literature review method of 13 articles taken from Connected Papers, this research finds that PSAK 72, which is an adoption of IFRS 15, introduces significant changes in the way construction companies report income. Through a five-step model (contract identification, performance obligations, transaction price, price allocation, and revenue recognition), PSAK 72 provides greater transparency. Construction companies apply input (cost-to-cost) and output (milestone) methods to reflect project progress. Although it provides benefits in the form of reporting accuracy, PSAK 72 also presents challenges such as cost estimates, contract changes, and additional disclosures. This standard is expected to increase stakeholder confidence and provide a more realistic picture of the financial performance of construction companies.
Peran Mediasi Transformasi Digital dalam Pengelolaan SDM terhadap Peningkatan Kinerja UMKM: Path Analysis Landreas Utama, Lie; Sudarmiatin Sudarmiatin; Ludi Wishnu
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 2 No. 4 (2024): October : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v2i4.2580

Abstract

This study aims to analyse the mediating role of digital transformation on the effect of human resource management (HRM) on MSME performance. The study used a quantitative approach and cross-sectional research design, data were collected from 74 MSME players through a closed questionnaire using a likert scale research instrument. The analysis technique used in this study used path analysis to determine the indirect effect of the mediating variable and examine the research data. The results showed that effective HR management has a significant effect on MSME performance. In addition, digital transformation is also proven to act as a mediator that strengthens the relationship between HR management and MSME performance. These findings provide insights for MSME players, especially members who are members of the Forbinus Nusantara community, to optimise HR management strategies and the application of digital technology to improve their performance in facing challenges in the digital era. This research is expected to provide practical recommendations for stakeholders in strengthening effectiveness in HR management in MSMEs.
Dampak Perdagangan Internasional terhadap Perekonomian di Indonesia Rezi Ardiansyah; Fikri Kamilia Ikhwanda; Olivia Efendi; Salwa Najah
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 2 No. 4 (2024): October : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v2i4.2588

Abstract

This study aims to analyze the impact of international trade on Indonesia's economic growth. By reviewing various relevant literature, this study shows that international trade plays an important role in improving the national economy. This study identifies factors that influence international trade performance, such as trade policies, product quality, and infrastructure. The findings show that Indonesia still faces challenges, including dependence on certain commodities and global price fluctuations, which can affect economic stability. Therefore, this study recommends strategic steps for the government to improve the competitiveness of Indonesian products in the international market, such as infrastructure development, strengthening regulations, and collaboration between the public and private sectors. The results of this study are expected to provide insight for policy makers in formulating more effective strategies to advance international trade and Indonesia's economic growth.
Pengaruh Nilai Kurs, Produk Domestik Bruto, dan Jumlah Uang Beredar terhadap Inflasi di Indonesia Periode Tahun 2000-2023 Rahel Veronika Siregar; Yohana Feby; Rona Hinirim Gultom; Joko Suharianto; Gustina Sari; Nurlia Aprianti Sinurat; Febryanti Angkat
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 2 No. 4 (2024): October : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v2i4.2590

Abstract

The purpose of this study was to analyze the effect of exchange rate, gross domestic product, and money supply on inflation in Indonesia for the period 2000-2023. This research uses quantitative data. This study uses the Error Correction Model (ECM) test. From the estimation results obtained the exchange rate has a positive and significant effect on inflation in Indonesia in the short term. While the gross domestic product (GDP) variable has a positive and insignificant effect on inflation in Indonesia. And the variable money supply has a negative and significant effect on inflation in Indonesia.
Pengaruh Tingkat Fertilitas, Kesehatan, dan Tingkat Pengangguran terhadap Pekerja Wanita dalam Perspektif Ekonomi Islam di 5 Kawasan Asean 2018-2022 Luluk Wachidatu Zahro; Diah Mukminatul Hasyim; Nurhayati Nurhayati
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 2 No. 4 (2024): October : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v2i4.2599

Abstract

Female workers have a double burden of work and household responsibilities compared to men. Women workers are often underestimated and even socially discriminated against for their household responsibilities, even though household responsibilities lie with both of them. The physical shape, health and fertility level of women in productive age are often vulnerable to problems due to age and even height limits in the application of some employment opportunities so that many women have difficulty finding work that suits their biological factors, especially women of productive age who are partly hindered by being married. and some of them are not allowed to work to look after many children. This research aims to determine the influence of fertility, health and unemployment rates on female workers from an Islamic economic perspective in 5 ASEAN regions 2018-2022. This research uses quantitative methods with panel data regression data analysis, data processing uses Eviews version 12. Secondary data is obtained from the world bank, but data processing uses Eviews. The results of this study show that fertility partially has a negative and significant effect on female workers, health partially has a positive and insignificant effect on female workers, the unemployment rate partially has a positive and insignificant effect on female workers, and simultaneously fertility, health and level Unemployment together has a significant effect on female workers.
Purchasing Decisions for Pure Cow's Milk in Tlekung Junrejo Village Batu seen from Promotion, Price, and Product Quality Muhammad Tody Arsyianto; Sudarmiatin Sudarmiatin; Ludi Wishnu Wardhana
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 3 No. 1 (2025): January : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v3i1.2610

Abstract

This study set out to investigate and determine whether a product's quality, price, and promotion affect consumers' purchasing decisions. The study's demographic and sample consisted of eight respondents who solely drank pure cow's milk and lived in the Tlekung Junrejo Batu village. Questionnaires were used to collect data for this investigation. The data analysis methods used in this study include the Instrument Test, Normality Test, Hypothesis Test, Coefficient of Determination Test, Multiple Linear Regression Analyzer, and Classical Assumption Analyzer. SPPS is used to analyze this study process. Price, product quality, and advertising all have a positive and significant impact on the purchase of pure cow's milk in Tlekung Junrejo Village, Batu.
Pengaruh Kompetensi dan Motivasi Kerja Terhadap Kinerja Pegawai pada Kantor Dinas Perpustakaan dan Kearsipan Kabupaten Enrekang Wanda Azisa; Agung Widhi Kurniawan; Burhanuddin Burhanuddin
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 3 No. 1 (2025): January : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v3i1.2618

Abstract

Employee performance plays a crucial role in achieving an organization’s goals. It is closely linked to the effects of work competence and work motivation. Recognizing this relationship, companies should focus on these factors to ensure that employee performance remains at an optimal level, thereby facilitating the attainment of the company’s iobjectives. iThis istudy iaims to: (1) iassess whether work competence has a partial ieffect on employee aperformance at the iEnrekang Regency Library and Archives Office; (2) evaluate whether work motivation has a partial effect on employee performance at the same office; and (3) examine whether work competence and work motivation together have a significant impact on employee performance at the Enrekang Regency Library and Archives Office. The population for this research consisted of all employees at the Enrekang Regency Library and Archives Office, totaling 58 individuals. The study utilized a quantitative research approach, surveying the entire population of 58 employees. Data collection was conducted through the distribution of questionnaires. The variables included in this research are employee performance (Y) as the dependent variable, with work competence (X1) and work motivation (X2) serving as independent variables. For data analysis, multiple linear regression was employed, utilizing iStatistical Product iand iService iSolution (SPSS) iversion 23. The ifindings irevealed ithat: (1) work icompetence ihas a ipositive iand isignificant ipartial ieffect on iemployee performance at the iEnrekang iRegency iLibrary iand iArchives iOffice; (2) work motivation ialso ihas a ipositive and isignificant ipartial ieffect on iemployee performance at ithe isame ioffice; iand (3) iboth iwork icompetence and iwork imotivation itogether have a ipositive iand isignificant iimpact on iemployee iperformance at the Enrekang Regency iLibrary iand iArchives iOffice.
Pengaruh Online Customer Review dan Online Customer Rating Terhadap Keputusan Pembelian Micellar Water Garnier pada Marketplace Shopee : Survei pada Konsumen Micellar Water Garnier di Kota Tasikmalaya Alda Meila Tarisha; Kusuma Agdhi Rahwana; Ai Kusmiati Asyiah
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 3 No. 1 (2025): January : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v3i1.2630

Abstract

The aim of this research is to determine and analyze the influence of online customer reviews, online customer ratings and purchasing decisions for micellar water garnier products on the Shopee marketplace in Tasikmalaya City. The research method used is quantitative with a causality method and a survey approach, data obtained through distributing questionnaires to 100 respondents. Sampling used non-probability, precisely using purposive sampling and the analysis method used was multiple linear regression. The test results show that simultaneously online customer reviews and online customer ratings have a significant effect on purchasing decisions. Online customer reviews partially have a significant effect on purchasing decisions and online customer ratings have a significant effect on purchasing decisions.