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Contact Name
Arrianda Mardhika Adif
Contact Email
arriandamardhika@gmail.com
Phone
+6285179864870
Journal Mail Official
journalofems@gmail.com
Editorial Address
Sultan Residence, Koto Lalang, Sumatera Barat
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Kota padang,
Sumatera barat
INDONESIA
Journal of Economics and Management Scienties
ISSN : 26551934     EISSN : 26556685     DOI : https://doi.org/10.37034/jems
Journal of Economics and Management Scienties is a peer-reviewed open access journal covering applied issues in micro and macroeconomics, including (but not limited to): Political Economy Law and Economics Environmental Economics Innovation Economics Health Economics Gender Economics International Trade & Development Industrial Organization International Economics Labor Economics Accounting Money and Banking Green Growth Corporate Governance Human Resource Management Strategic Management Entrepreneurship Marketing E-business Services Information Technology Management Production & Operations Management Financial Management Decision Analysis Education Management Management Research Methods and Managerial Economics, etc.
Articles 278 Documents
Understanding Employees Intention to Stay or Leave: The Interplay of Financial Compensation, Workload, and Job Satisfaction Ningsih, Laila Shofia; Sumekar, Kertati; Mulyanto, Mulyanto
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.415

Abstract

This study aims to analyze the effects of financial compensation and workload on turnover intention, with job satisfaction serving as a mediating variable. The variables examined include financial compensation, workload, job satisfaction, and turnover intention. A quantitative approach with an associative research design was employed to empirically test the relationships and causal effects among these variables. The population consisted of all employees of PT Samwon Busana Indonesia Jepara. A total of 210 respondents were selected as the research sample using the Isaac and Michael formula at a 5% margin of error and were chosen through a simple random sampling technique. Data were collected through an online questionnaire distributed via Google Forms. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with the assistance of SmartPLS version 3.0. The findings indicate that financial compensation has a negative and significant effect on turnover intention, whereas workload has a positive and significant effect on turnover intention. Furthermore, financial compensation positively and significantly influences job satisfaction, while workload negatively and significantly affects job satisfaction. Job satisfaction also demonstrates a negative and significant effect on turnover intention, confirming its role in reducing employees’ intention to leave the organization.
Peningkatan Kepesertaan Aktif Jaminan Sosial Ketenagakerjaan Berbasis Ketahanan Dana Hidayat, Yayat Syariful; Nurhayati, Popong; Asnawi, Yudha Heryawan; Adisty, Mohamad Rhesa
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.370

Abstract

Increasing employment social security coverage is a fundamental prerequisite for achieving Universal Social Security Coverage. However, the upward trend in membership, accompanied by rising claim ratios, poses significant challenges to fund sustainability. This study aims to analyze the impact of active membership coverage on the fund sustainability of BPJS Ketenagakerjaan and identify the influencing factors within the Old Age Security (JHT), Pension Security (JPN), Work Injury Security (JKK), and Death Security (JKM) programs. This research employs a quantitative method with a desk research approach, utilizing national secondary data sourced from the Actuarial and Social Security Research Deputy of BPJS Ketenagakerjaan. Data analysis was conducted using multiple linear regression via STATA software to examine the effects of several variables: number of cases, claim nominals, active participants, total contributions, and average participant age on fund sustainability. The findings reveal diverging patterns across the programs. In non-insurance schemes (JHT and JPN), the number of active participants and total cases exert a positive influence on fund sustainability. Conversely, in insurance-based schemes (JKK and JKM), the number of participants and average participant age show a negative correlation with fund sustainability. This study concludes that membership expansion must be balanced with risk management and fund sustainability strategies tailored to the specific characteristics of each program.
Pentingnya Transmisi Nilai Founder pada Family Business Bidang Kesehatan Irawan, Catherine Marcia; Padmalia, Metta; Gideon, Andrea
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.397

Abstract

Family business research generally focuses on succession issues, while the transmission of founder values—particularly in the healthcare context—remains relatively underexplored, despite the intuition that healthcare relies heavily on trust, clinical-patient ethics, and professionalism. Organizational culture serves as a mechanism for institutionalizing founder values, maintaining consistency of service identity, professional quality, and patient trust across generations, and enabling organizational intentions to occur without the founder's direct involvement. This study aims to explore how organizational culture/founder values ​​are constructed, transmitted, and interpreted across generations in a healthcare family business. The study employs a social constructivism paradigm with a qualitative case study approach. Data were collected through semi-structured interviews with the founder, successor, second-born child, and senior manager, and analyzed using open-axial-selective coding and reflexive thematic analysis. The findings identify three core values—compassion, integrity, and excellence—that manifest interconnectedly in the clinical, business, and leadership domains. These values ​​are not mechanically replicated but rather reproduced and reinterpreted according to generational roles and contexts, ultimately becoming institutionalized as organizational culture. This process allows the organization to maintain its service identity, professional quality, and patient trust, even as the founder begins to withdraw from direct involvement.
Efek Moderasi Kapasistas SDM Hubungan Pemanfaatan TI terhadap Akuntabilitas Keuangan Pada OPD Kota Palu Astrialestari, Astrialestari; Usman, Rudy; Masruddin, Masruddin; Amir, Andi Mattulada
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.402

Abstract

This study aims to analyze the effect of information technology utilization on regional financial accountability and to examine the moderating effect of human resource capacity in this relationship. The study was conducted in 30 Regional Apparatus Organizations (OPD) in Palu City, involving 60 respondents consisting of regional financial management officials. A quantitative approach was used through a survey method with purposive sampling. Primary data were collected through questionnaires and analyzed using IBM SPSS Statistics version 25. The results showed that the use of information technology had a positive and significant effect on regional financial accountability, as did human resource capacity. However, the results of the moderation analysis showed that human resource capacity did not act as a moderating variable in the relationship between the use of information technology and regional financial accountability. These findings indicate that both variables function as independent factors that directly affect regional financial accountability. This study is expected to contribute theoretically to the development of public sector accounting studies and provide practical considerations for local governments in improving financial management accountability through the optimization of information technology and the enhancement of human resource capacity.
Navigating The Cashless Shift: A TAM-Based Qualitative Inquiry into Accounting Students Adoption Of DANA Safitri, Ayu; Indriasari, Rahayu; Pakawaru, Muhammad Ilham; Tanra, Andi Ainil Mufidah
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.414

Abstract

This study investigates the adoption of DANA as a primary digital payment platform among accounting students at Tadulako University. The primary objective is to analyze how Perceived Usefulness and Perceived Ease of Use determine student acceptance of financial technology using the Technology Acceptance Model (TAM) framework. The research method employs a descriptive qualitative approach designed to explore a deep understanding of user behavior. Data were gathered through in-depth, semi-structured interviews with informants selected via purposive sampling, specifically active students who are regular users of the DANA application. The data analysis process included stages of data reduction, systematic data display, and verification to ensure the validity of findings regarding students' transactional experiences. The results reveal that students attribute high functional value to the platform due to accelerated transaction processing, time optimization, and enhanced security features. Additionally, the streamlined registration process and minimalistic interface significantly reduce technical barriers for novice users. This study concludes that the perceived simplicity of the interface acts as a catalyst that reinforces the perceived functional benefits, ultimately driving widespread adoption of DANA for cashless transactions within the academic environment in accordance with TAM postulates.
Menelusuri Akuntansi Biaya Pengolahan Limbah Plastik dalam Perspektif Sustainability Afdal, Taufik; Yamin, Nina Yusnita; Usman, Ernawaty; Syafitri, Rahma
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.420

Abstract

This study aims to explore and analyze the cost structure of plastic waste processing through a sustainability perspective. The case study was conducted at the waste processing unit of the Central Sulawesi Provincial Environmental Agency from April to December 2025, to understand the economic efficiency behind environmental conservation efforts. Using a descriptive approach with the Activity-Based Costing (ABC) method, this study identified and allocated costs based on actual resource-consuming activities. Data were collected through field observations, interviews, and operational documentation. The results indicate that the main activities include collection, sorting, production through pyrolysis, feasibility testing, and machine maintenance. With a total processing cost of IDR 44,590,100, 283.93 liters of fuel oil were produced, resulting in a production cost of IDR 157,046 per liter. The largest burden lies in collection activities. Meanwhile, the production process is heavily dominated by energy consumption. Holistically, although current production costs are relatively high, from a sustainability perspective, this initiative proves its significance in three pillars of sustainability: the environmental aspect through reducing the waste burden, the economic aspect through creating new value, and the social aspect through empowering local communities. The results of this study imply that plastic waste management has the potential to be developed sustainably through increased operational efficiency and optimization of production scale, including the use of technology in plastic waste processing.
The Role of Hospital Management Information Systems (SIMRS), Work Discipline, and Organizational Culture in Enhancing Nurses’ Performance Robi, Herkulanus; Dongoran, Haddan; Rahmiyati, Ayu Laili
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.422

Abstract

This study aims to analyze the effect of the implementation of Hospital Management Information Systems (HMIS), work discipline, and organizational culture on nurses' performance at the Regional Public Hospital of Landak, West Kalimantan. The study is motivated by the increasing demand for high-quality health services, requiring hospitals to be supported by effective information systems, disciplined human resources, and a strong organizational culture. This research employed a quantitative approach with a sample of 125 nurses selected using a specific sampling technique. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression with the help of SPSS after passing validity and reliability tests. The results show that the implementation of HMIS, work discipline, and organizational culture partially have a positive and significant effect on nurses' performance. Simultaneously, the three variables also have a significant effect on nurses' performance. These findings indicate that improving nurses' performance is not only influenced by technological aspects through the implementation of HMIS, but also by disciplined work behavior and an organizational culture that supports a professional and collaborative work environment. Therefore, hospitals need to continuously strengthen the implementation of HMIS, improve work discipline, and build a conducive organizational culture to support the improvement of healthcare service quality.
Analisis Promosi, Harga dan Lokasi terhadap Kepuasan Konsumen Melalui Keputusan Pembelian pada Gerai Ritel Modern Alfamart Karawaci Residence Bojong Nangka, Kelapa Dua, Kabupaten Tangerang Abu Amar; Nurmin Arianto; Rosa Lesmana
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.392

Abstract

Pertumbuhan ritel modern di Indonesia mendorong persaingan ketat antar jaringan minimarket, seperti Alfamart dan Indomaret, sehingga pemahaman faktor pemasaran menjadi krusial. Tujuan dari penelitian ini adalah untuk menganalisis dampak promosi, harga, dan lokasi terhadap keputusan pembelian pelanggan terkait dengan alasan pembelian mereka di area Alfamart Karawaci Residence, yang terletak di Kabupaten Tangerang. Penelitian menggunakan pendekatan kuantitatif asosiatif dengan 399 responden yang dipilih melalui purposive sampling. Data dikumpulkan melalui kuesioner yang valid dan reliabel, kemudian dianalisis menggunakan SEM-PLS. Hasil penelitian menunjukkan bahwa promosi, harga, dan lokasi berpengaruh positif dan signifikan terhadap keputusan pembelian dan kepuasan konsumen. Harga menjadi faktor paling dominan dalam memengaruhi keputusan pembelian, sedangkan keputusan pembelian berperan utama dalam meningkatkan kepuasan konsumen. Selain itu, keputusan pembelian terbukti memediasi secara signifikan hubungan antara promosi, harga, dan lokasi terhadap kepuasan konsumen. Model memiliki kemampuan prediktif moderat-kuat dengan nilai R² sebesar 0,664 untuk keputusan pembelian dan 0,491 untuk kepuasan konsumen, serta Goodness of Fit sebesar 0,626. Penelitian ini mengimplikasikan bahwa keberhasilan strategi pemasaran dalam mendorong keputusan pembelian akan meningkatkan kepuasan konsumen secara signifikan apabila terdapat keselarasan antara ekspektasi harga dan layanan dengan manfaat nyata yang diterima konsumen selama proses berbelanja.
Pengaruh Digitalisasi Layanan terhadap Efisiensi Kerja dan Kualitas Pelayanan Karyawan Fave Hotel Ni Kadek Sutrianingsih; Armi Sulthon Fauzi
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.408

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh digitalisasi layanan terhadap efisiensi kerja dan kualitas pelayanan karyawan di Fave Hotel. Di era Revolusi Industri 4.0, digitalisasi menjadi pilar utama dalam mempertahankan daya saing, namun efektivitasnya sering kali terhambat oleh kesiapan sumber daya manusia. Penelitian ini menggunakan pendekatan kuantitatif eksplanatori. Populasi yang ditetapkan adalah seluruh karyawan Fave Hotel yang terlibat langsung dalam pelayanan tamu. Dari populasi tersebut, dipilih 30 responden sebagai sampel dengan menggunakan teknik purposive sampling. Instrumen penelitian berupa kuesioner dengan 15 pernyataan yang dianalisis menggunakan regresi linier sederhana. Hasil penelitian menunjukkan bahwa digitalisasi layanan berpengaruh positif namun tidak signifikan terhadap efisiensi kerja karyawan (p-value 0,077), sehingga hipotesis pertama ditolak. Fenomena ini mencerminkan adanya paradoks produktivitas yang dipengaruhi oleh faktor hambatan seperti literasi digital dan technostress. Sebaliknya, digitalisasi layanan terbukti berpengaruh positif dan signifikan terhadap kualitas pelayanan (p-value 0,007), yang memperkuat dimensi teknis seperti kecepatan respons dan ketepatan informasi kepada tamu. Implikasi manajerial dari temuan ini adalah transformasi digital tidak boleh hanya bersifat teknosentris, melainkan harus diimbangi dengan peningkatan kapasitas SDM untuk menjaga keseimbangan antara efisiensi teknis dan sentuhan keramahtamahan manusiawi.
Optimalisasi Instagram untuk Meningkatkan Pendapatan pada UMKM Lumpia Super di Kota Samarinda Almasari Aksenta; Try Gita Shavira; Johan Lucas Away
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.421

Abstract

Sejalan dengan pesatnya kemajuan teknologi digital dan meningkatnya penggunaan media sosial, pemanfaatan Instagram sebagai salah satu platform utama dalam melakukan pemasaran digital kian masif dilakukan oleh para pelaku UMKM. Namun bagi sebagian pelaku usaha belum sepenuhnya memanfaatkan Instagram secara optimal, sehingga potensi media sosial sebagai sarana peningkatan pendapatan usaha belum memberikan hasil yang signifikan. Penelitian ini bertujuan untuk menganalisis optimalisasi Instagram untuk meningkatkan pendapatan pada UMKM Lumpia Super di Kota Samarinda. Penelitian ini menggunakan pendekatan kualitatif dengan metode penelitian tindakan berdasarkan model Kurt Lewin yang meliputi tahap perencanaan, tindakan, observasi, dan refleksi. Strategi optimalisasi Instagram diterapkan melalui peningkatan informasi usaha pada bio dan sorotan Instagram, peningkatan responsivitas pada Direct Message, serta pembuatan dan pengunggahan konten pada feeds dan story. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi, di mana efektivitas strategi diukur berdasarkan perubahan pendapatan usaha. Hasil penelitian membuktikan bahwa optimalisasi Instagram dapat memberikan kontribusi positif pada pendapatan UMKM Lumpia Super. Dengan demikian, optimalisasi Instagram dapat menjadi strategi pemasaran digital yang efektif bagi UMKM dalam meningkatkan pendapatan usaha.