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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 318 Documents
Analisis Komparatif Efektivitas Realisasi Anggaran Pendapatan dan Belanja sebagai Indikator Kinerja Pengelolaan Keuangan pada Universitas Negeri Semarang Tahun 2019-2024 Amelia Putri Nur Ramadhani; Neylla Putri Aisyah; Revienda Anita Fitrie; Eva Hany Fanida
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 4 No. 2 (2026): April: 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.v4i2.3819

Abstract

This study aims to analyze financial performance using economic, effectiveness, and efficiency indicators in budget management, particularly related to Non-Tax State Revenue (PNBP) during the 2019–2024 period. The method used is a quantitative descriptive approach by comparing budgeted and realized figures for both revenue and expenditure. The results indicate that the economic level is categorized as economical, as reflected by actual expenditures being lower than the allocated budget. In terms of effectiveness, revenue performance is classified as highly effective, with most realizations exceeding the established targets. Meanwhile, the efficiency level falls into the highly efficient category, indicated by relatively low cost ratios compared to the outputs generated. However, some fluctuations occurred in certain years, reflecting dynamics in budget management. Overall, financial performance can be considered good, although continuous evaluation is still necessary to maintain stability and improve the quality of budget management in the future.
The Influence of Perceived Enjoyment and Perceived Playfulness on Intention to Continue Using the Netflix Application: A Study on Generation Z in Kolaka Regency Ismi Aulia; Muhamad stiadi; Agus Zul Bay
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 4 No. 2 (2026): April: 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.v4i2.3823

Abstract

This study aims to analyze the influence of perceived enjoyment and perceived playfulness on intention to continue using the Netflix application, focusing on Generation Z users in Kolaka Regency. The rapid development of digital technology has transformed entertainment consumption behavior from conventional media toward streaming-based services that are more flexible, personalized, and easily accessible. Netflix has become one of the widely used digital entertainment platforms because it offers diverse content, personalized recommendations, and viewing experiences that align with users’ preferences. In the context of Generation Z, enjoyable and engaging user experiences are particularly important because this group is characterized as digital natives, tends to prefer varied content, and is likely to switch to other platforms when the experience does not meet their expectations. This study employed a quantitative approach using a survey method. The sample consisted of 100 Netflix users residing in Kolaka Regency, selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed with Structural Equation Modeling-Partial Least Square (SEM-PLS). The results indicate that perceived enjoyment has a positive and significant effect on intention to continue using. This finding suggests that the higher the comfort, satisfaction, and enjoyment perceived by users, the stronger their intention to continue using Netflix. Furthermore, perceived playfulness also has a positive and significant effect on intention to continue using. This means that an interesting, curiosity-arousing, and attention-focused experience can strengthen users’ continuance intention. This study confirms that the continued use of digital entertainment applications is influenced not only by functional aspects but also by emotional value and interactive experiences perceived by users.
Analisis Komparatif Kecerdasan Emosional dan Pemahaman Akuntansi Biaya Berdasarkan Gender pada Mahasiswa Manajemen Bisnis Internasional Politeknik Negeri Bali Galang Marhaenis Luh; Elsa Karina Maria; Dananjaya Gede Ida Bagus
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 4 No. 2 (2026): April: 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.v4i2.3850

Abstract

This study aims to analyze the differences in emotional intelligence and students' understanding of Cost Accounting courses viewed from a gender perspective. The complexity of Cost Accounting material requires not only cognitive abilities but also emotional stability in problem-solving. The research method used is quantitative comparative with a sample of International Business Management (IBM) students at Bali State Polytechnic. Data were collected through emotional intelligence questionnaires and material understanding tests, which were then processed using t-test analysis via Microsoft Excel. The results showed that [there is/there is no] significant difference between male and female students in understanding Cost Accounting. Furthermore, it was found that emotional intelligence plays a crucial role in helping students manage pressure when preparing cost reports. The implication of this research is the need for adaptive teaching approaches for IBM lecturers to balance technical competence and psychological aspects regardless of gender differences. Furthermore, these results are also expected to be the basis for developing more effective and inclusive learning methods in higher education environments.
Analisis Kelayakan Usaha Mikro Syariah sebagai Instrumen Pemberdayaan UMKM: Studi pada UMKM Kuliner Malam di Betungan Kota Bengkulu Alda Julianti; Yosy Arisandy; Miko Polindi
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 4 No. 2 (2026): April: JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the success factors of sharia micro-enterprises, understand the perspectives of MSMEs on sharia-based empowerment, and assess the feasibility of sharia micro-enterprises among night culinary MSMEs in Betungan, Bengkulu City. The method used is descriptive qualitative, with data collection techniques conducted through observation, in-depth interviews, and documentation to ensure data validity and richness. The informant selection technique in this study used purposive sampling, which is a method of selecting samples based on specific considerations aligned with the research objectives and relevance to the study context. The results show that business success is influenced by several factors, including the length of business operation, level of income, strategic location, and the consistent application of sharia values in business practices. Furthermore, sharia micro-enterprises are considered quite feasible to run because they have fulfilled halal principles and demonstrated the ability to generate sustainable profits, although challenges remain, particularly in terms of legal compliance and the limited scope of empowerment support programs available.
Manajemen Analisis Komparatif Indikator Financial Distress Berbasis Arus Kas: Studi Kasus PT GoTo Gojek Tokopedia Tbk dan PT Blue Bird Tbk Pasca-Tren AI 2025 Ni Made Meliani Andari; Kharizsa Imamara; Ida Bagus Gede Dananjaya
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 4 No. 2 (2026): April: 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.v4i2.3838

Abstract

The integration of Artificial Intelligence (AI) in 2025 has become one of the main pillars in improving operational efficiency in transportation service companies. This study aims to comparatively analyze the potential financial distress of PT GoTo Gojek Tokopedia Tbk as a digital company and PT Blue Bird Tbk as a conventional transportation company. The research employed a quantitative descriptive method using the Operating Cash Flow Ratio (AKO) analysis approach. The data were obtained from consolidated financial statements for the third quarter period from 2023 to 2025. The results indicate that GOTO consistently remained in the financial distress zone with negative ratio values of -0.34, -0.11, and -0.01. However, the implementation of AI technology helped improve operational efficiency, resulting in significant annual ratio improvements. On the other hand, BIRD demonstrated relatively stable and positive cash flow conditions, although in 2025 the company experienced a decline in liquidity with a ratio value of 0.69, which was below the ideal standard of 1.0. This study concludes that the AI trend in 2025 contributed to reducing operational inefficiencies in transportation companies, but it has not fundamentally eliminated the risk of financial distress in digital companies.
Label Syariah dan Kearifan Lokal sebagai Determinan Keputusan Konsumen Menginap di Hotel Syariah Jember Kamila Nasywa Aulia Hafizhah; Desi Ratna Ningrum; Nadia Azalia Putri
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 4 No. 2 (2026): April: 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.v4i2.3868

Abstract

This study examines the influence of sharia label and local wisdom on consumers’ decisions to stay at sharia hotels in Jember Regency. The growing development of halal tourism has encouraged the hospitality industry to not only comply with Islamic principles but also adapt to local socio-cultural contexts, particularly in non-metropolitan areas. This research adopts a quantitative causal-associative approach using a survey method. Primary data were collected from consumers who had stayed at sharia hotels in Jember, and the data were analyzed using multiple linear regression analysis. The findings indicate that the sharia label and local wisdom simultaneously play an important role in shaping consumers’ stay decisions. The sharia label functions as a signal of trust that strengthens consumers’ positive attitudes and social acceptance toward sharia hotels, while local wisdom enhances emotional comfort and contextual relevance through culturally aligned services and experiences. These results suggest that consumers’ stay decisions are formed through the interaction of religious values and cultural considerations, rather than purely functional evaluations. This study contributes to the literature on halal tourism by integrating sharia compliance and local cultural values within the Theory of Planned Behavior framework and provides practical insights for sharia hotel managers.
Dinamika Sosio-Ekonomi dan Paradoks Patron-Klien: Strategi Bertahan Petani Cabai di Wilayah Pesisir Gorontalo Riswan Mahmud Adam; Merita Ayu Indrianti; Moh. Muchlis Djibran
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 4 No. 2 (2026): April: 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.v4i2.3869

Abstract

This study aims to explore the socio-economic structures underlying the economic behavior of chili farmers in Batudaa Pantai Subdistrict, Gorontalo Regency, with a focus on patron-client relationships as a rational coping mechanism. Using a mixed-methods approach with 60 proportionally selected respondents, this study analyzes how asymmetries in access to capital and markets create a weak bargaining position for farmers. The findings reveal a “stability paradox”: although quantitative risk analysis using the Coefficient of Variation (CV) indicates low levels of production, cost, and income risk (CV < 0.5), farmers remain trapped in a price-taker position. Relationships with middlemen (tengkulak) have transformed from mere economic transactions into social bonds of “debt of gratitude.” For farmers, patrons serve as providers of emergency liquidity and market guarantors amid horticultural price volatility. However, this systemic dependence hinders economic independence and capital accumulation at the producer level. This study recommends institutional restructuring through a new cooperative model capable of assuming the patron’s role more equitably to break the chain of structural dependence.
Pengaruh Kualitas Produk dan Harga terhadap Minat Pembelian Konsumen Gen Z pada Fore Coffee Kota Depok Rani Kurniasari; Sofyan Marwansyah; Teni Agustina; Nurlaela Eva Puji Lestari
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 4 No. 2 (2026): April: 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.v4i2.3907

Abstract

The development of the coffee shop business is growing. The competitiveness between each coffee place is very intense. Generation Z is one of the targets who become coffee drinkers because of the growing lifestyle. In drinking coffee, coffee quality and price are some of the variables that Generation Z considers in their buying interest in coffee drinking. The purpose of this study is to find out the extent of the influence of product quality and price on interest in buying Fore Coffee, especially among Generation Z. This study uses a quantitative method with a survey approach. The sample consisted of Generation Z in Depok city who had made purchases at Fore Coffee, with a total of 100 respondents. Data collection was carried out through questionnaire distribution and analyzed by multiple linear regression method using SPSS. The results of the study show that product quality and price each have a positive and significant effect on purchase interest. In conclusion, determining the right product quality and price can be an effective step to increase interest in buying Fore Coffee.