cover
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 359 Documents
Analisis Determinan Ketimpangan Pendapatan dalam Kerangka Pilar Pembangunan Berkelanjutan (SDGs) di Provinsi Riau Herman Herman; Putra Budi Ansori
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 4 No. 3 (2026): Juli: 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.v4i3.4278

Abstract

This paper examines the determinants of income inequality within the SDGs framework in Riau Province. Utilizing BPS secondary data from 2018–2025 across 12 regencies/cities, data were estimated using te random effect modelapproach applied to panel regresiion in EViews 12. F-test finding indicate that-HDI, LN_GRDP, and our jointly and significant influences on the Gini Ratio (R2 = 39.68%). Partially (t-test), HDI has a significant positive effect due to labor polarization in modern sectors. Conversely, LN_GRDP has a significant negative effect, confirming a trickle-down effect in reducing inequality. Meanwhile, OUR has no significant effect due to high labor absorption in Riau's informal agricultural and plantation sectors.
Implementasi ESG sebagai Instrumen Keberlanjutan Koperasi Konsumen dalam Perspektif Ekonomi Syariah Indah Nofita Sari; Romzatul Widad; Moh. Idil Ghufron
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 4 No. 3 (2026): Juli: 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.v4i3.4281

Abstract

This study examines the implementation of Environmental, Social, and Governance (ESG) principles as a sustainability instrument for consumer cooperatives from the perspective of Islamic economics. Consumer cooperatives, as people-based economic institutions, face significant challenges in maintaining sustainability amid rapid economic transformation and increasing demands for corporate accountability. ESG, as a global framework for measuring sustainability performance, is considered relevant to the values of Islamic economics which emphasize justice, transparency, social benefit, and environmental responsibility. This research uses a qualitative approach through literature study and document analysis to formulate a conceptual model of ESG implementation in consumer cooperatives based on Islamic economic principles. The findings show that ESG dimensions are in line with maqashid al-syariah, namely the protection of religion, life, intellect, lineage, and property. Environmental aspects correlate with the stewardship principle of khalifah fil ardh, while social aspects align with the concept of takaful ijtima’i, and governance reflects the values of amanah and shura. This study offers a conceptual framework for integrating ESG within the cooperative institutional governance system as a strategic step toward sustainable and equitable economic development.
Tata Kelola Magang Mahasiswa mengikuti Kegiatan diluar Kampus Universitas Bina Darma Amrina Savira; Trisninawati Trisninawati; Andrian Noviardy; Mukran Roni; Heriyanto Heriyanto
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 4 No. 3 (2026): Juli: 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.v4i3.4300

Abstract

Internship programs represent one of the implementations of the Kampus Berdampak policy aimed at enhancing students’ competencies, work experience, and readiness to enter the professional workforce. The success of such programs is highly dependent on effective governance through the application of the management functions of Planning, Organizing, Actuating, and Controlling (POAC). This study aims to analyze the implementation of POAC functions in the governance of student internship programs conducted outside Universitas Bina Darma. The research was carried out at the Kampus Berdampak Service Center of Universitas Bina Darma using a quantitative descriptive approach. Data were collected through questionnaires, observations, and documentation involving 23 students participating in off-campus internship programs. Data analysis was conducted using descriptive statistics based on the mean scores of each research indicator. The findings indicate that the implementation of POAC management functions in internship governance was categorized as very good, with an overall mean score of 4.29. The planning variable achieved the highest mean score (4.39), followed by organizing (4.30), actuating (4.27), and controlling (4.21). These results demonstrate that the internship program has been managed systematically and effectively. Nevertheless, monitoring and follow-up mechanisms require further improvement to support a more optimal and sustainable implementation of the program.
Evaluating Efficiency, Effectiveness, and Consistency in Goods Procurement Standard Operating Procedures: A Case Study of the Purchasing Department at The Oberoi Beach Resort, Bali Ni Ketut Ayu Ulan Sari; Wayan Suryathi; I Nyoman Hendra Laksmana
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 4 No. 3 (2026): Juli: 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.v4i3.4282

Abstract

This study aims to analyze the implementation of efficiency, effectiveness, and consistency in the Standard Operating Procedure for goods procurement in the purchasing department of The Oberoi Beach Resort, Bali. This research employed a descriptive qualitative approach, with data collected through semi-structured interviews, observation, and documentation. The informants included parties directly involved in procurement activities, namely the Purchasing Manager, Purchasing Supervisor, Purchasing Staff, Receiving Staff, and user departments. Data were analyzed through data reduction, data display, and conclusion drawing and verification. The findings show that the goods procurement SOP has been implemented in a structured manner through Purchase Requisition submission, document approval, Purchase Order issuance, supplier ordering, and goods inspection by the receiving department. The SOP is effective in supporting hotel operational needs and relatively consistent because control stages are maintained even under urgent requests. However, efficiency has not been fully optimized because administrative and approval processes still rely on a manual paper-based system. Other barriers include inventory data input errors, supplier stock limitations, customs constraints, and weather-related distribution disruptions. This study recommends the implementation of e-procurement, stronger interdepartmental coordination, improved inventory data accuracy, and supplier diversification.
Pengaruh Net Profit Margin, Opini Audit, dan Ukuran Perusahaan terhadap Audit Delay pada Perusahaan Konstruksi yang Terdaftar di BEI 2019-2025 Rifa Ranti Nuraini; Nur Zeina Maya Sari; Uswatun Hasanah
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 4 No. 3 (2026): Juli: 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.v4i3.4317

Abstract

This study examines the effects of Net Profit Margin, audit opinion, and firm size on audit delay among construction companies listed on the Indonesia Stock Exchange from 2019 to 2025. Audit delay is measured as the period between the fiscal year-end and the issuance date of the independent auditor’s report. Timely financial reporting is particularly important in the construction sector due to its complex long-term projects, progress-based revenue recognition, cost estimation, and high financial risks. Using a quantitative approach, the study analyzes secondary data from annual financial statements and independent auditor reports. The sample includes 14 construction companies observed over seven years, producing 98 observations. Panel data regression was conducted using EViews, with the Chow, Hausman, and Lagrange Multiplier tests identifying the Random Effect Model as the most appropriate estimation method. The findings show that Net Profit Margin does not significantly affect audit delay. In contrast, audit opinion and firm size have negative and significant effects, indicating that favorable audit opinions and larger company size are associated with shorter audit completion periods. Collectively, the three variables significantly influence audit delay, although they explain only 15.75% of its variation.
Analisis Faktor Kualitas Pelayanan Customer service Prioritas terhadap Kepuasan Nasabah di BCA KCU Gading Serpong Arie Rivaldi Gunawan; Fransiscus Amonio Halawa
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 4 No. 3 (2026): Juli: 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.v4i3.4328

Abstract

This study aims to analyze the effect of priority Customer service quality on customer satisfaction at BCA KCU Gading Serpong using the five SERVQUAL dimensions: Tangibles, Reliability, Responsiveness, Assurance, and Empathy. The research employed a quantitative approach with a causal research design. The population consisted of 875 active priority customers, while the sample comprised 100 respondents selected using the Slovin formula through purposive sampling and quota sampling techniques. Data were collected using Likert-scale questionnaires and analyzed through multiple linear regression using SPSS version 25. The findings indicate that each SERVQUAL dimension has a positive and significant effect on customer satisfaction, with significance values below 0.05. Simultaneously, the five dimensions significantly influence customer satisfaction, as indicated by an F-value of 57.184, a significance level of 0.000, and a coefficient of determination of 71.9% (R² = 0.719). Among the five dimensions, Responsiveness has the strongest influence on customer satisfaction. Therefore, BCA KCU Gading Serpong is recommended to continuously improve service quality, particularly in Responsiveness, Reliability, and Tangibles, to maintain and enhance priority customer satisfaction.
Analisis Fraud Triangle terhadap Indikasi Korupsi pada Ketua Ombudsman Republik Indonesia sebagai Pimpinan Lembaga Pengawas Negara Independen Olivia Lovina Hermanto; Trifena Hanayomi Sutanto; Naila Syifa Azahra; Safira Permata Kristia Putri; Tries Ellia Sandari
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 4 No. 3 (2026): Juli: 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.v4i3.4334

Abstract

Corruption committed by the leader of an independent state oversight institution represents a paradox that fundamentally undermines the legitimacy of government governance. This study examines the case of Hery Susanto, Chairman of the Ombudsman of the Republic of Indonesia, who was designated as a corruption suspect by the Attorney General's Office on April 16, 2026—merely six days after his inauguration—in connection with alleged bribery of Rp1.5 billion from PT Toshida Sulawesi Hijau Indonesia involving the management of Non-Tax State Revenue (PNBP) in the nickel mining sector for the period 2013–2025. This study aims to analyze the manifestation of the three elements of the Fraud Triangle—pressure, opportunity, and rationalization—within this case, and to formulate systemic implications for corruption prevention in independent state institutions. Employing a normative-empirical legal research approach with a case study method, data were collected through documentation and qualitative content analysis of legal documents, official press releases from the Attorney General's Office, and verified media reports. The findings reveal that pressure stemmed from financial motivation and career ambition; opportunity arose from weak internal oversight mechanisms, the perpetrator's strategic position, and regulatory gaps in Law Number 37 of 2008; while rationalization manifested through cognitive justification that framed the receipt of compensation as a reasonable reward for services rendered. This study contributes to the literature on forensic accounting and corruption criminology, while recommending the establishment of an independent Ombudsman Supervisory Board and the strengthening of a digital-based early detection system.
Analisis Perbaikan Kualitas Pelayanan dan Kualitas Produk terhadap Kepuasan Pelanggan pada UMKM Ngopi Pojok 98’s I Made Bimas Cass Tanjung; Made Ayu Jayanti Prita Utami; I Wayan Wirga
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 4 No. 3 (2026): Juli: 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.v4i3.4370

Abstract

The increasing competition in the coffee shop industry requires Micro, Small, and Medium Enterprises (MSMEs) to continuously improve service quality and product quality to maintain customer satisfaction and business sustainability. Ngopi Pojok 98 experienced a decline in revenue over several months, indicating potential problems related to service performance and product consistency. This study aims to analyze the improvement of customer satisfaction after implementing service quality and product quality enhancements at Ngopi Pojok 98. This research employed a quantitative approach using a One Group Pretest–Posttest Design. The sample consisted of 50 respondents selected through purposive sampling. Data were collected using questionnaires administered before and after the improvement program and analyzed using validity tests, reliability tests, the Shapiro–Wilk normality test, and the Paired Sample t-Test with the assistance of SPSS software. The results showed that all instruments were valid and reliable. The normality test indicated a significance value of 0.291 (>0.05), confirming normal data distribution. Furthermore, the Paired Sample t-Test produced a significance value of 0.000 (<0.05), indicating a significant difference in customer satisfaction before and after the improvements. The average satisfaction score increased from 29.68 to 34.88. These findings confirm that enhancing service quality and product quality effectively improves customer satisfaction in coffee shop MSMEs.
Analisis Kebijakan Pemberian Pesangon sebagai Bentuk Kompensasi Pasca-Kerja dan Dampaknya terhadap Keharmonisan Hubungan Industrial di Era Omnibus Law Oki Iqbal Khair; Ahmad Rahadian Danan Nugraha; Irma Fatmawati; Aysha Putri Irawan; Via Aulia Zahra; Muhammad Fadli Fadila; Lilis Syafitri; Emanueli Gulo
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 4 No. 3 (2026): Juli: 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.v4i3.4384

Abstract

This study aims to systematically analyze the implementation of severance pay policy as a manifestation of post-employment compensation and its profound impact on the harmony of industrial relations within the regulatory framework of the Omnibus Law in Indonesia. Utilizing a Systematic Literature Review (SLR) methodology aligned with the PRISMA framework, this research comprehensively synthesizes data from 25 selected academic articles encompassing human resource management, employment law, and organizational behavior. The findings reveal that the paradigm shift from the previous labor regulations to the Omnibus Law framework has fundamentally altered the calculation mechanisms and statutory floors for severance pay. While these legislative adjustments are strategically designed to enhance organizational agility and mitigate financial distress for corporations, they have engendered substantial apprehension among the workforce regarding the degradation of normative rights. Consequently, this policy transformation presents a critical challenge to sustaining industrial harmony, frequently precipitating labor disputes, diminishing employee morale, and intensifying bipartite conflicts. This study recommends that human resource practitioners proactively develop transparent communication strategies and design complementary post-employment benefit architectures to restore distributive justice. Furthermore, policymakers are urged to institute robust oversight mechanisms to ensure equitable implementation and safeguard worker welfare without compromising long-term business sustainability.
Analisis Implementasi Layanan Customer Service Berbasis Digital Contact Center 172 Meningkatkan Responsivitas Pelayanan di Bandar Udara Internasional Adi Soemarmo Boyolali Alfano Bagus Gumelar; Rosiana Ulfa
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 4 No. 3 (2026): Juli: 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.v4i3.4387

Abstract

The advancement of digital technology has encouraged the transformation of airport services, including the implementation of Customer Service through Contact Center 172. This study aims to analyze the implementation of Contact Center 172 in improving service responsiveness at Adi Soemarmo International Airport, Boyolali. The study employed a descriptive qualitative approach with a case study method. Data were collected through observation, interviews with five informants, and documentation, and analyzed using the Miles and Huberman interactive analysis model consisting of data collection, data reduction, data display, and conclusion drawing. The findings indicate that the implementation of Contact Center 172 has supported digital service transformation through an integrated communication system that facilitates real-time information delivery and complaint handling. The service has improved Customer Service responsiveness by providing easier access to information, faster response times, and more effective coordination among service units. Supporting factors include competent human resources, integrated systems, and adequate digital facilities, while the main obstacles involve limited internet connectivity, system maintenance disruptions, high complaint volumes, and limited user understanding of digital services. Therefore, strengthening technological infrastructure, improving staff competencies, and increasing public awareness are essential to optimize digital-based airport services.