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Jurnal Ilmiah Ekonomi dan Manajemen
Published by CV Kampus Akademik Publising
ISSN : 30257972     EISSN : 30257859     DOI : https://doi.org/10.61722/jiem/
Core Subject : Education,
Other
JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM) berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : 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. berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek Ekonomi, Bisnis dan Akuntansi. Jurnal ini memberikan ruang bagi para peneliti untuk berdiskusi, mengejar dan meningkatkan pengetahuan di bidang Ilmu Ekonomi Bisnis dan Akuntansi yang terus berkembang. Artikel dapat ditulis dalam bahasa Inggris atau bahasa Indonesia Jurnal ini terbit 1 tahun
Arjuna Subject : Umum - Umum
Articles 1,433 Documents
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Strategi Bank Nagari untuk 5 (Lima) Tahun Kedepan (2025-2030) Rusdi Rusdi; Syafwandi Syafwandi
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 8 (2025): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i8.6345

Abstract

This study aims to formulate a development strategy for Bank Nagari for the next five years (2025–2030) based on SWOT analysis. Bank Nagari, as the Regional Development Bank (BPD) of West Sumatra, plays a strategic role in driving regional economic growth, improving financial inclusion, and supporting MSMEs. Using a qualitative descriptive approach, this study identifies internal factors (strengths and weaknesses) and external factors (opportunities and threats) that influence Bank Nagari's performance. The analysis results in several priority strategies, including service digitalization, technology-based product diversification, strategic partnerships with local governments and the private sector, and strengthening governance based on Good Corporate Governance (GCG) principles. The implementation of these strategies is expected to enhance competitiveness, expand market share, and strengthen Bank Nagari's role as a driver of regional economic growth.
Membangun Kepatuhan Pajak : Peran Pemberitaan Negatif Petugas Pajak dan Kualitas Pelayanan Fiskus” (Studi pada Wajib Pajak Orang Pribadi yang Terdaftar di DJP Jawa Timur 1) Maretha Putri Narendra; Intan Kurnia Permatasari
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 8 (2025): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i8.6346

Abstract

Abstrak. This study aims to analyze the influence of negative news coverage about tax officials and service quality on individual taxpayer compliance. The background of this research is based on the phenomenon of declining public trust in the tax authorities due to the prevalence of negative news coverage, such as corruption cases involving tax officials, and the perception of suboptimal service quality from the tax authorities. Data were collected from 187 taxpayer respondents registered with the Directorate General of Taxes (DGT) for East Java Region I using a purposive sampling method. The analysis technique used was Partial Least Squares-based Structural Equation Modeling (SEM-PLS) using SmartPLS software. The results show that negative news coverage has a significant negative effect on taxpayer compliance, while the quality of tax authorities' service has a significant positive effect. These findings emphasize the importance of maintaining the image and integrity of tax officials and improving service quality to encourage voluntary taxpayer compliance. Keywords: Negative Publicity; Service Quality; Tax Compliance; SEM-PLS Abstrak. Penelitian ini memiliki tujuan untuk menganalisis dampak dari pemberitaan negatif mengenai petugas pajak serta kualitas layanan yang diberikan terhadap tingkat kepatuhan wajib pajak orang pribadi. Penelitian ini dilatar-belakangi oleh fenomena menurunnya kepercayaan masyarakat terhadap otoritas pajak akibat maraknya pemberitaan negatif, seperti kasus korupsi yang melibatkan aparat pajak, serta persepsi kurang optimalnya kualitas pelayanan fiskus. Data dikumpulkan dari 187 responden wajib pajak yang terdaftar di Direktorat Jenderal Pajak (DJP) Wilayah Jawa Timur I dengan menggunakan metode purposive sampling. Analisis data dilakukan menggunakan metode Structural Equation Modeling berbasis Partial Least Square (SEM-PLS) melalui perangkat lunak SmartPLS. Hasil analisis menunjukkan bahwa pemberitaan negatif memiliki pengaruh negatif yang signifikan terhadap kepatuhan wajib pajak, sedangkan kualitas pelayanan fiskus memberikan pengaruh positif yang signifikan. Temuan ini menegaskan pentingnya menjaga citra dan integritas petugas pajak serta meningkatkan kualitas layanan guna mendorong kepatuhan wajib pajak secara sukarela. Kata Kunci: Kepatuhan Wajib Pajak; Kualitas Pelayanan; Pemberitaan Negatif; SEM-PLS
Pengaruh Pelatihan dan Kompetensi Pegawai Terhadap Kinerja dengan Mediasi Komitmen Pegawai pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Bojonegoro Setiawanto, Edhi Juli; Indrawati, Mei; Utari, Woro
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 9 (2025): September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i8.6351

Abstract

Penelitian ini bertujuan mendeskripsikan pelatihan kerja, kompetensi, komitmen, serta kinerja pegawai di Dinas Kependudukan dan Pencatatan Sipil Kabupaten Bojonegoro, sekaligus menganalisis pengaruh pelatihan dan kompetensi terhadap kinerja melalui komitmen sebagai variabel mediasi. Penelitian explanatory ini menggunakan pendekatan kuantitatif dengan populasi 57 pegawai yang sekaligus menjadi sampel melalui teknik total sampling. Data dikumpulkan melalui kuesioner dan dokumentasi, kemudian dianalisis menggunakan Partial Least Square (PLS) dengan SmartPLS. Hasil penelitian menunjukkan persepsi pegawai terhadap pelatihan, kompetensi, komitmen, dan kinerja berada pada kategori tinggi. Pelatihan dan kompetensi berpengaruh positif signifikan terhadap komitmen. Kompetensi berpengaruh positif signifikan terhadap kinerja, sedangkan pelatihan berpengaruh positif namun tidak signifikan. Komitmen berpengaruh positif signifikan terhadap kinerja, serta memediasi secara signifikan hubungan antara pelatihan maupun kompetensi dengan kinerja pegawai.
Pengaruh Motivasi dan Kepemimpinan Terhadap Kinerja Pegawai dengan Kepuasan Kerja Sebagai Variabel Intervening di Kecamatan Bojonegoro Prihantini, Eka Rahayu; Wibowo, Nugroho Mardi; Prasetyo, Indra
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 9 (2025): September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i8.6352

Abstract

Penelitian ini mempunyai beberapa tujuan, antara lain untuk mendeskripsikan kondisi motivasi kerja, kepemimpinan, dan kepuasan kerja pegawai di Kecamatan Bojonegoro. Untuk menganalisis pengaruh langsung maupun tidak langsung motivasi kerja dan kepemimpinan terhadap kinerja pegawai di Kecamatan Bojonegoro melalui kepuasan kerja. Penelitian ini termasuk dalam kategori penelitian asosiatif dengan menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah semua pegawai Kecamatan Bojonegoro yang berjumlah 60 orang, Sampel ditentukan sebanyak 60 orang menggunakan total sampling. Pengujian terhadap hipotesis menggunakan teknik analisis data Structural Equational Modeling (SEM) dengan perangkat lunak Smart-PLS. Hasil penelitian didapatkan Secara deskriptif, motivasi kerja, kepemimpinan, dan kinerja pegawai Kecamatan Bojonegoro berada dalam kategori “baik”, sedangkan kepuasan kerja berada dalam kategori “sangat baik”. Motivasi kerja danKepemimpinan berpengaruh positif signifikan secara langsung terhadap kepuasan kerja pegawai. Motivasi kerja dan kepuasan juga berpengaruh positif signifikan secara langsung terhadap kinerja pegawai. Kepemimpinan tidak berpengaruh positif signifikan secara langsung terhadap kinerja pegawai. Motivasi kerja dan Kepemimpinan berpengaruh positif signifikan terhadap kinerja pegawai secara tidak langsung melalui kepuasan kerja.
Pengaruh Lingkungan Kerja dan Kompensasi Terhadap Produktivitas Kerja Melalui Kepuasan Kerja Pada Aparatur Sipil Negara di Dinas Pendidikan Kabupaten Bojonegoro Purwati, Kiki Dyah; Utari, Woro; Indrawati, Mei
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 10 (2025): Oktober
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i10.6361

Abstract

Penelitian ini bertujuan mendeskripsikan lingkungan kerja, kompensasi, kepuasan kerja, serta produktivitas ASN di Dinas Pendidikan Kabupaten Bojonegoro, sekaligus menganalisis pengaruh lingkungan kerja dan kompensasi terhadap produktivitas melalui kepuasan kerja. Dengan metode explanatory research dan pendekatan kuantitatif, penelitian melibatkan seluruh pegawai (46 orang) melalui sensus sampling. Hasil penelitian menunjukkan bahwa persepsi pegawai terhadap kompensasi, kepuasan kerja, dan produktivitas berada pada kategori tinggi, sementara lingkungan kerja cukup tinggi. Lingkungan kerja dan kompensasi berpengaruh positif signifikan terhadap kepuasan kerja. Kompensasi dan kepuasan kerja berpengaruh positif signifikan terhadap produktivitas, sedangkan lingkungan kerja tidak berpengaruh signifikan terhadap produktivitas. Kepuasan kerja tidak memediasi pengaruh lingkungan kerja terhadap produktivitas, namun mampu memediasi pengaruh kompensasi terhadap produktivitas secara signifikan.
Pengaruh Komunikasi Dan Disiplin Terhadap Kinerja Karyawan Pada PT Amartha Boga Lestari Bintaro Wahyuningsih, Sri; Tarwijo Tarwijo
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 8 (2025): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i8.6404

Abstract

Business competition has now entered a free market without boundaries, so every company must make every effort to survive and avoid bankruptcy. To face this competition, organizations need to have competent human resources so that the quality of the company can improve. PT Amartha Boga Lestari Bintaro has also experienced this. This study aims to determine the effect of communication and discipline on employee performance at PT Amartha Boga Lestari Bintaro. A quantitative method was used with all 60 employees as the sample. The results show that partially, communication (Y = 5.285 + 0.865 X1, r = 0.748, t = 3.947 > 2.00172, p < 0.05) and discipline (Y = 5.667 + 0.866 X2, r = 0.832, t = 6.857 > 2.00172, p < 0.05) have a positive and significant effect on performance. Simultaneously, communication and discipline also have a significant effect (Y = 1.153 + 0.400 X1 + 0.626 X2, r = 0.871, R² = 75.8%, F = 89.393 > 3.16, p < 0.05), confirming that these two variables are important in improving employee performance.
PENGARUH ECONOMIC VALUE ADDED (EVA), FINANCIAL VALUE ADDED (FVA), DAN MARKET VALUE ADDED (MVA) TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SUB-SEKTOR JASA KONSUMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Pasimanyeku, Siti Masyitah I.; Muhsin N. Bailusy; Suratno Amiro
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 8 (2025): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i8.6405

Abstract

This study aims to determine the effect of Economic Value Added (EVA), Financial Value Added (FVA), and Market Value Added (MVA) on financial performance. The population of this research consists of companies in the consumer services sub-sector listed on the IDX. The sample of this study includes 34 companies based on the following criteria: companies in the consumer services sub-sector listed on the IDX during the 2020–2022 period and companies that published complete and consecutive annual financial reports for 2020–2022. The results show that Economic Value Added (EVA) has a significant and negative effect on financial performance, Financial Value Added (FVA) has no effect on financial performance, and Market Value Added (MVA) has no effect on financial performance. Additionally, the simultaneous test results with a significance value of 0.000338 < 0.05 indicate that Economic Value Added (EVA), Financial Value Added (FVA), and Market Value Added (MVA) collectively have an effect on financial performance
Pengaruh Kompensasi Dan Lingkungan Kerja Non Fisik Terhadap Kinerja Karyawan Studi Pada CV. Cahya Makmur Furniture Jakarta Barat Muhammad Rizky Fathoni; Irfan Rizka Akbar
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 8 (2025): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i8.6411

Abstract

CV. Cahya Makmur Furniture Jakarta Barat needs to have excellent human resources in order to increase business productivity in the furniture sector so that it can survive in a highly competitive market. This study aims to analyze the influence of compensation and non-physical work environment on employee performance at CV. Cahya Makmur Furniture Jakarta Barat, both partially and simultaneously. The method used is quantitative with a saturated sampling technique on 55 respondents. Data was collected through questionnaires and analyzed using validity tests, reliability tests, classical assumptions, regression, correlation, determination, and hypothesis testing with the assistance of SPSS version 27. The results of the study indicate that compensation has a positive and significant impact on employee performance. The non-physical work environment was also found to have a positive and significant impact on performance. Simultaneously, compensation and the non-physical work environment have a significant impact on employee performance.
Pengaruh K3 (Keselamatan Kesehatan Kerja) Dan Kepuasan Kerja Terhadap Kinerja Karyawan PT Maxley Bumi Serpong Damai (BSD) Tangerang Desti Apriliani Puspita Sari; Endang Susilo Wardani
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 8 (2025): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i8.6412

Abstract

PT Maxley BSD bases its business operations on a preliminary survey that shows that employees who are not performing to their full potential in carrying out their responsibilities, as evidenced by poor performance, inability to complete tasks independently, and a low sense of responsibility for the work assigned by the company. This study aims to determine the effect of Occupational Safety and Health (OSH) and job satisfaction on employee performance at PT Maxley Bumi Serpong Damai (BSD), Tangerang. The research was conducted on 50 employees using quantitative methods through questionnaires and multiple linear regression analysis. The results showed that OSH had a 48% influence and job satisfaction had a 43.4% influence on employee performance, while simultaneously both contributed 56.5%. Hypothesis testing with a significance level of < 0.05 proved that there was a significant influence. It was concluded that the implementation of OSH and the improvement of job satisfaction are important to support employee performance, with recommendations for soft skills training and the provision of rewards to increase work motivation.
PELATIHAN UMKM PEMBUATAN SABUN CUCI PIRING DI DESA BESADI KEC KUALA KAB LANGKAT Rifanny Balqis; M Laksamana Ghafur; Syahrul Ramadhan Dlt; Ucok Kurnia Meilala; Putri Silaen; Sapna Tanjung; Dinda Monica Sari; Amanda Pratiwi; Febrya Ardiansyah; Dheaameliananda Lubis
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 9 (2025): September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i9.6439

Abstract

The MSME dish soap production training in Besadi Village, Kuala District, Langkat Regency, was conducted as part of a community empowerment effort to improve skills, independence, and the local economy. This activity was motivated by the community's need to utilize local potential while simultaneously opening up new business opportunities based on household skills. Dish soap production was chosen due to its high economic value, stable market demand, and readily available and affordable raw materials. Through this training, participants were provided with a theoretical understanding of the ingredients, measurements, and simple chemical processes involved, as well as hands-on practice to produce a high-quality, environmentally friendly, and market-competitive product. This training not only improved technical skills but also fostered an entrepreneurial spirit, including business planning, packaging, marketing strategies, and simple financial management. The results of the training demonstrated high enthusiasm from the community, particularly housewives and youth, who recognized new business opportunities based on dish soap production. Therefore, this training has the potential to be the first step in promoting economic independence in the Besadi Village community and strengthening the MSME sector in rural areas.

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