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INDONESIA
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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Pengaruh Kebijakan Hutang Dan Keputusan Investasi Terhadap Nilai Perusahaan Pada PT Ultrajaya Milk Industry And Trading Company Tbk Periode 2014- 2023 Mega Julian, Bunga; Jamaluddin Jamaluddin
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.v3i9.6581

Abstract

This study aims to determine whether there is an effect of debt policy and investment decisions on company value at PT Ultrajaya Milk Industry And Trading Company Tbk. This is a quantitative study with a causal associative approach. The data used in this study is secondary data sourced from the financial data of PT Ulrajaya Milk Industry And Trading Company Tbk for the period 2014-2023. The data analysis method used in this study is multiple linear regression analysis with the assistance of the Statistical Product and Service Solution (SPSS) program version 26. The results of the study indicate that, partially, debt policy does not have a significant effect on company value, as evidenced by a significance value of 0.059, which is greater than the sig. 0.05, and the t-calculated value (2.256) < t-table (2.447). Meanwhile, investment decisions have a significant effect on company value, as evidenced by a significance value of 0.004, which is smaller than the sig. value of 0.05, and the t-calculated value (4.213) > t-table (2.447). Meanwhile, simultaneously, it shows that debt policy and investment decisions have a significant effect on company value, as evidenced by a significance value of 0.008, which is smaller than the sig value of 0.05, and the Fcount value (10.353) > Ftable (4.74).  
THE ROLE OF DATA ANALYTICS IN ENHANCING RISK ASSESSMENT PROCEDURES IN AUDITS: (CASE STUDY OF GUANGZHOU YICAN TRADING CO.LTD) Ghaleb, Hebah Abdullah Saeed Bin; Ari Kamayanti; Lia Agustina
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.v3i9.6585

Abstract

This study examines how data analytics enhances risk assessment procedures in audits, The research used case study as method, the data collected at Guangzhou Yican Trading Co. Traditional auditing methods often rely on manual sampling, which increases the risk of undetected anomalies. With the growing complexity of financial data, integrating analytics can improve fraud detection and risk mitigation. A qualitative approach was used, incorporating semi-structured interviews and case study analysis. Findings indicate that data analytics allows for full dataset analysis, real-time risk monitoring, and enhanced fraud detection. However, challenges such as limited technical expertise, resistance to change, and integration issues with legacy systems hinder full adoption. To overcome these challenges, this study recommends structured training programs, investment in analytics tools, and the development of a standardized framework for data-driven auditing. The research contributes to management accounting and auditing by demonstrating how analytics transforms modern risk assessment methodologies.
PENGARUH PENGGUNAAN FITUR PAY-LATER, PENGELOLAAN KEUANGAN PRIBADI, DAN TINGKAT KESADARAN FINANSIAL TERHADAP TINGKAT UTANG PADA APLIKASI E-COMMERCE DI KALANGAN GEN Z (Survey pada Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Slamet Riyadi Surakarta) Natalia Dwi Anastaysia; Dorothea Ririn Indriastuti
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.v3i9.6588

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan fitur pay-later, pengelolaan keuangan pribadi, dan tingkat kesadaran finansial terhadap tingkat utang pada aplikasi e-commerce di kalangan Generasi Z mahasiswa Fakultas Ekonomi dan Bisnis Universitas Slamet Riyadi Surakarta. Data dikumpulkan melalui kuisioner yang disebarkan kepada responden mahasiswa sebagai bagian dari penelitian akademik, dengan menggunakan teknik pengumpulan data berupa kuesioner dan observasi. Hasil penelitian menunjukkan bahwa penggunaan fitur pay-later memiliki pengaruh signifikan terhadap peningkatan tingkat utang mahasiswa, yang sejalan dengan hasil penelitian sebelumnya yang menyatakan bahwa fitur tersebut meningkatkan risiko perilaku konsumtif. Pengelolaan keuangan pribadi yang baik terbukti membantu menekan utang karena individu mampu mengelola pendapatan dan pengeluaran secara efektif. Selain itu, tingkat kesadaran finansial yang tinggi berfungsi sebagai faktor perlindungan, karena individu cenderung lebih bijak dalam menggunakan kredit dan fitur pay-later, sehingga risiko utang berlebih dapat diminimalkan. Hasil penelitian ini memiliki implikasi penting bagi pengembang aplikasi e-commerce dan pihak terkait untuk meningkatkan layanan yang bertanggung jawab secara finansial. Selain itu, menekankan pentingnya literasi dan kesadaran finansial sebagai upaya edukasi untuk mendorong perilaku konsumsi bertanggung jawab di era digital, sehingga dapat mengurangi risiko utang berlebihan dan meningkatkan kesejahteraan keuangan mahasiswa dan masyarakat umum.
Pengaruh Gaya Kepemimpinan Paternalistik Dan Insentif Terhadap Kinerja Karyawan Melalui Motivasi Pada PT. Asco Dwi Mobilindo Surabaya Alfito Yusuf Isa Sugihono; Safa’at Safa’at; Agung Dwi Nugroho
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.v3i9.6593

Abstract

Human resources are a strategic asset that determines organizational success, making employee performance management essential. PT. Asco Dwi Mobilindo Surabaya has experienced an increase in absenteeism in 2024 and six employee resignations during 2022–2024, reflecting a decline in motivation and performance. This study aims to analyze the influence of paternalistic leadership style and incentives on employee performance with motivation as a mediating variable. The research employed a quantitative method with 35 employees selected through convenience sampling and analyzed using path analysis with SPSS 25. The results indicate that paternalistic leadership and incentives do not have a significant direct effect on employee performance but positively and significantly influence motivation. Furthermore, motivation has a positive and significant effect on employee performance and mediates the relationship between paternalistic leadership, incentives, and employee performance
Pengaruh Promosi Dan Kualitas Pelayanan Terhadap Keputusan Pembelian Sepeda Motor Honda Pada PT Wahanaartha Ritelindo Cabang Ciputat Sundapa, Melani; Mubarok, Ali
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.v3i9.6596

Abstract

The purpose of this study is to determine the Promotion and Service Quality on Purchasing Decisions at PT. Wahanaartha Ritelindo Ciputat Branch both partially and simultaneously. The method used is quantitative. The population in this study was 4,000 consumers with the sampling technique using random sampling and the sample obtained in this study amounted to 100 respondents. The results of this study that Promotion has a significant effect on Purchasing Decisions with a simple regression equation Y = 30,878 + 0.207X1. Hypothesis testing obtained a calculated t value> t table or (5.720> 1.978). Thus Ho1 is rejected and Ha1 is accepted meaning there is a significant influence of Promotion on Purchasing Decisions. Service Quality does not have a significant effect on Purchasing Decisions simple regression equation Y = 30,878 + 0.049X2. Hypothesis testing obtained a calculated t value> t table or (1.276 <1.978). Thus Ho2 is accepted and Ha2 is rejected meaning there is no significant influence of service quality on Purchasing Decisions. Promotion and Service Quality on Purchasing Decisions are generated using the multiple regression equation Y = 30,878 + 0.207X1 + 0.049X2. The hypothesis test obtained a calculated F value > F table or (17,439 > 2.670). Thus, Ho3 is rejected and Ha3 is accepted, meaning there is a significant simultaneous influence of Promotion and Service Quality on Purchasing Decisions  
Analisis Strategi Digital Marketing Melalui Instagram dan Tiktok dalam Meningkatkan Brand Awareness Wirausaha Baru (Studi Kasus Pada Buket Bunga AR Flowerist di Desa Mbalong Kabupaten Trenggalek) Haliza, Aulynofa Nur; Rini Ratna Nafita Sari
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.v3i9.6611

Abstract

In the growing digital era, it is important for brands to adapt to changes in consumer behavior that are more active on online platforms. Digital marketing is currently one of the important aspects for businesses in increasing brand awareness. To increase brand awareness of a product, an effective and relevant digital marketing strategy is needed, utilizing social media platforms such as Instagram and TikTok because these platforms have a wide user base. AR Flowerist has implemented a digital marketing strategy through social media platforms such as Instagram and Tiktok to introduce its products. However, these efforts have not fully increased brand awareness among consumers. AR Flowerist still faces challenges in reaching wider consumers on Instagram and Tiktok. The object of this research is AR Flowerist, a business that focuses on selling flower bouquets. The research method used is a qualitative method with data collection techniques through in-depth interviews, observation, and archival or document analysis. The results show that the implementation of digital marketing strategies by AR Flowerist on Instagram and Tiktok significantly increases brand awareness among followers, which is supported by a combination of product innovation, visual quality of content, understanding of the audience, scheduling the right posting time, and appropriate frequency and variety of content. However, obstacles faced in implementing this strategy include intense competition, limited human resources and time, lack of knowledge and skills in digital marketing, dynamic algorithm changes, and the absence of a method to measure the effectiveness of digital marketing.
Pengaruh Motivasi Dan Disiplin Kerja Terhadap Kinerja Karyawan Pada PT Indonesia Satu Tujuh Jakarta Selatan Nadia Putri, Istiqomah; Sunardi, Didi
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.v3i9.6613

Abstract

This study aims to determine the effect of motivation on employee performance at PT. Indonesia Satu Tujuh South Jakarta. To determine the effect of work discipline on employee performance at PT. Indonesia Satu Tujuh South Jakarta. To determine the effect of motivation and work discipline on employee performance at PT. Indonesia Satu Tujuh South Jakarta. This type of research is quantitative. The data analysis techniques used in this study are instrument test, classical assumption test, regression test, correlation coefficient test, determination coefficient test and hypothesis testing. The population in this study were employees at PT Indonesia One Seven South Jakarta. as many as 69 employees and the sample used was 69 respondents. The results showed that motivation has a positive and significant effect on employee performance, this is evidenced by the value of t count> t table (2.452> 1.996) and sig value <0.05 (0.000 <0.05) so that H0 is rejected and H1 is accepted, there is a positive and significant influence between motivation on employee performance. Work discipline has a positive and significant effect on employee performance, this is evidenced by the value of t count> t table (9.136> 1.996) and sig value <0.05 (0.000 <0.05) so that H0 is rejected and H2 is accepted, there is a positive and significant influence between work discipline on employee performance. Motivation and work discipline have a positive and significant effect on employee performance, this is evidenced by F count> F table (53.275> 3.14) and sig value <0.05 (0.000 <0.05), there is a positive and significant influence between motivation and work discipline simultaneously on employee performance. The coefficient of determination R Square of 0.583 states that, motivation variables (X1) and work discipline (X2) have a contribution of 58.3% to employee performance (Y) and the remaining 41.7% is influenced by other factors
EXPLORATION OF KEY SUCCESS FACTORS FOR STRATEGY IMPLEMENTATION IN START-UP COMPANIES (EKSPLORASI FAKTOR-FAKTOR KUNCI KEBERHASILAN IMPLEMENTASI STRATEGI PADA PERUSAHAAN START-UP) Atika Zahra; Sebrina Intan Aulia; Suci Destiyani; Lenny Kartika Saragih; Lokot Muda Harahap
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.v3i9.6618

Abstract

Penelitian ini bertujuan untuk mengeksplorasi faktor-faktor kunci keberhasilan dalam implementasi strategi pada perusahaan start-up. Metode yang digunakan adalah studi literatur deskriptif dengan pendekatan kualitatif untuk menganalisis berbagai referensi mengenai implementasi strategi, kepemimpinan, kapabilitas dinamis, budaya organisasi, dan manajemen sumber daya pada start-up. Hasil penelitian menunjukkan bahwa keberhasilan implementasi strategi sangat dipengaruhi oleh kepemimpinan visioner, kapabilitas dinamis yang memungkinkan adaptasi dan inovasi, budaya organisasi yang mendukung kolaborasi, serta pengelolaan sumber daya yang efektif. Selain itu, kemampuan menghadapi dinamika pasar dan faktor eksternal secara agile juga menjadi faktor penting. Kesimpulannya, sinergi antar faktor internal dan eksternal tersebut menjadi kunci utama keberhasilan pelaksanaan strategi yang berkelanjutan pada perusahaan start-up.
PERAN PERILAKU PEMIMPIN DAN KOMITMEN GURU DALAM MENINGKATKAN PRESTASI KERJA GURU (STUDI KASUS PADA SD N 67/IV DESA TANJUNG GEDANG) Duwi Puspa Ningsih; Hendriyaldi Hendriyaldi; Feny Tialonawarmi
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.v3i9.6623

Abstract

research aims to analyze the role of leadership behavior and teacher commitment in improving teacher work performance. The subjects of this research are the principal, teachers, and staff at SD N 67/VI Tanjung Gedang. The study employs a qualitative descriptive approach with data collection techniques through observation, interviews, and documentation. The research population consists of the principal and all teaching staff, totaling 12 individuals. The findings reveal two main points: (1) the principal’s leadership behavior plays a crucial role in encouraging and enhancing teacher performance, and (2) teacher commitment significantly contributes to improving the quality and outcomes of their work. Thus, leadership behavior and teacher commitment are proven to play an important role in enhancing teacher work performance
Pengaruh Penggunaan Aplikasi Digital Keterampilan kerja dan Budaya Kerja terhadap Efektivitas Kerja Pegawai UD. SUN FLOWER Dewi Cantika Rahmawati; Anita Kartika Sari; Parwita Setya Wardhani
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.v3i9.6624

Abstract

This research aims to analyze the use of digital applications for work skills, work culture and work effectiveness of UD employees. Sunflower. This research also aims to analyze the factors that have the most dominant influence on the use of digital applications among employees. This sampling method uses the Slovin formula method. This research was carried out using a quantitative approach, namely research that focuses on hypothesis testing using statistical method analysis tools. The sample used in this research was 70 respondents. The test tool used is a multiple linear regression analysis technique with the help of SPPS 29 software. From the results of the t test that has been carried out, Use of Digital Applications t count 2,269 > t table 1,996, Work Skills t count 2,416 > t table 1,996, Work Culture t count 2,597 > t table 1.996, which means that the variables Use of Digital Applications, Work Skills, Work Culture simultaneously influence Work Effectiveness. F-test results f-count 26.558 > 2.74, so it can be concluded that H4 is accepted, which means that the use of digital applications, work skills and work culture simultaneously have a significant effect on the work effectiveness of UD employees. Sunflower

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