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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 FASILITAS DAN DESAIN KEMASAN TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN DI WARUNG AYAM BAKAR MBAK LIS SAWANGAN DEPOK Zahra Tunnisa; F Budi Syamtoro
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8219

Abstract

Abstract.  This study aims to analyze the influence of facilities and packaging design on consumer purchasing decisions at Mbak Lis grilled chicken stall. The background of this research is the importance of facilities and packaging design in facing the intense competition in the culinary business, especially for Micro, Small, and Medium Enterprises (MSMEs). The results show that facilities have a significant effect on consumers' purchasing decisions, proven by a significance value of (0.000) < (0.05) and a t count (8.347) > t table (0.1984). Similarly, packaging design also has a significant effect on consumers' purchasing decisions, with a significance value of (0.000) < (0.05) and a t count (8.014) > t table (0.1984). Furthermore, simultaneously, facilities and packaging design positively and significantly influence consumers' purchasing decisions, supported by an F test with F count (49.055) > F table (3.941) and a significance value (0.000) < (0.05). These findings confirm that the regression model can be used to predict consumers' purchasing decisions.  
Pengaruh Lingkungan Kerja Dan Stres Kerja Terhadap Kinerja Karyawan Pada PT Tifico Fiber Indonesia, Tbk. Di Tangerang Khaikal Furqon Nugroho; Aden Prawiro Sudarso
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8221

Abstract

Abstrak. This study aims to determine the effect of work environment and work stress on employee performance at PT Tifico Fiber Indonesia, Tbk. in Tangerang, both partially and simultaneously. This research uses a quantitative associative method. The sampling technique was conducted using the slovin formula with a total sample of 83 respondents. Data analysis techniques include data instrument testing, classical assumption tests, simple and multiple linear regression analysis, correlation coefficient, coefficient of determination, and hypothesis testing using the t-test and F-test. The results show that the work environment partially has a positive and significant effect on employee performance, as indicated by the simple linear regression equation Y = 18.214 + 0.487X1. The correlation coefficient value is 0.681, indicating a strong relationship, with a coefficient of determination of 46.4%. The t-test results show that tcount > ttable (6.112 > 1.670) with a significance value of 0.000 < 0.05. Work stress partially has a negative and significant effect on employee performance, as indicated by the simple linear regression equation Y = 32.705 – 0.529X2. The correlation coefficient value is –0.592 with a coefficient of determination of 35.0%, and the t-test results show that tcount > ttable (5.038 > 1.670) with a significance value of 0.000 < 0.05. Simultaneously, work environment and work stress have a significant effect on employee performance, as indicated by the multiple linear regression equation Y = 21.436 + 0.361X1 – 0.412X2. The correlation coefficient value is 0.742 with a coefficient of determination of 55.0%. The F-test results show that Fcount > Ftable (48.215 > 3.11) with a significance value of 0.000 < 0.05, therefore Ha is accepted and Ho is rejected.  
Pengaruh Kepuasan Kerja Dan Komitmen Organisasi Terhadap Turnover Intention Pada Pegawai Honorer Dinas Perumahan Dan Kawasan Permukiman Kota Serang Ayu Dila Adelia; Indri Indirasari
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8224

Abstract

This study aims to determine the effect of job satisfaction and organizational commitment on turnover intention among temporary employees of Dinas Perumahan dan Kawasan Permukiman Kota Serang. This study uses an associative quantitative method with a statistical approach. Data was collected by distributing questionnaires to selected respondents. Data analysis was performed using multiple linear regression analysis. The regression analysis results show that job satisfaction has a significant effect on turnover intention with the regression equation Y = 7.723 + 0.154X₁ + 0.673X₂, regression coefficient 0.154 with Sig. 0.001 < 0.05, meaning that the higher the job satisfaction, the higher the turnover intention. Organizational commitment has a significant effect on turnover intention with the regression equation Y = 7.723 + 0.154X₁ + 0.673X₂, regression coefficient 0.673 with Sig. of 0.000 < 0.05, which means that if organizational commitment increases, turnover intention will increase. The simultaneous test results show that job satisfaction and organizational commitment together have a significant effect on employee turnover intention (Sig. 0.000 < 0.05). This proves that job satisfaction and organizational commitment together contribute to employee turnover intention.
NERACA PERDAGANGAN (BALANCE OF TRADE), NERACA PEMBAYARAN (BALANCE OF PAYMENT) DAN PINJAMAN NEGARA Ahmad Wahyudi Zein; Cici Mutia Siregar; Muhammad Haykal; Sofia Damayanti Hasibuan
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8229

Abstract

This journal examines the intrinsic relationship between the balance of trade, balance of payments, and government debt as key components of a national economy. The balance of trade (surplus or deficit) is a critical part of the balance of payments, which reflects all economic transactions between a country and the rest of the world. When the balance of payments experiences a long-term deficit, countries often rely on government debt to cover the shortfall-though this also poses risks of increasing debt burdens. This study analyzes the mechanism of their interrelationship, positive and negative impacts, and policy implications for maintaining economic stability, with a concrete case study of Indonesia between 2004-2023 to illustrate these dynamics in practice.
PENGARUH PENERAPAN TEKNOLOGI INFORMASI TERHADAP EFISIENSI PENCATATAN AKUNTANSI PADA KOPERASI/UMKM Adhwa Naifah Kamilla; Amelia Rahmawati; Dinda Mutaqin; Faradilla Eka Cahyani Putri; Kayla Ramadhani Putri Jodiansyah
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8232

Abstract

This study aims to analyze the influence of information technology implementation on the efficiency of accounting record-keeping in cooperatives and micro, small, and medium enterprises (MSMEs) in the digital era. The background of this research arises from the fact that many cooperatives still use manual accounting systems, which often lead to problems such as recording errors, delayed financial reports, data duplication, and a lack of transparency in financial management. The adoption of information technology is considered an effective solution to these challenges by providing computerized accounting systems that are more efficient, accurate, and reliable. This study applies a descriptive qualitative method through a literature review approach, using secondary data from books, academic journals, and previous studies. The results show that the use of information technology has a positive impact on improving accounting efficiency by accelerating transaction processes, reducing human error risks, and enhancing the accuracy and reliability of financial reports. Furthermore, accounting digitalization strengthens internal control systems and facilitates real-time reporting. Therefore, information technology plays a crucial role in building professional, transparent, and competitive cooperatives within the growing digital economy.
PARADOKS PURBAYA EFFECT: FENOMENA BOTTLENECK PEMBIAYAAN SEKTOR UMKM DI TENGAH LIKUIDITAS JUMBO DAN PERSPEKTIF EKONOMI ISLAM Setyadi, Wendi Hadi; Irham Asfy Putra; Dwi Surya Atmaja; Luqman Luqman
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8237

Abstract

The liquidity injection policy utilizing the Accumulated Budget Surplus (SAL) of IDR 200 trillion aims to create the "Purbaya Effect" to lower the Cost of Funds and stimulate the real sector. However, this research uncovers a policy transmission paradox. This study aims to analyze the bottleneck phenomenon in capital flows to the MSME sector and evaluate its compatibility with Sharia distribution principles. Employing a descriptive-qualitative method with secondary data from January to December 2025, this study reveals significant anomalies. Although the Cost of Funds successfully declined, data shows a sharp disparity: corporate credit grew rapidly, while MSME credit experienced a contraction, plummeting from 4.1% growth (January 2025) to -0.9% (December 2025). These findings indicate that the bottleneck resulted from banking risk aversion and the MSMEs' lack of capacity to absorb this liquidity abundance. From an Islamic economic perspective, this condition points to the practice of "Institutional Ikniz" (hoarding), which violates distributive justice. This study recommends a paradigm shift from mere liquidity injection toward ecosystem strengthening through massive capacity building to mitigate market failure risks.
ANALISIN EFEKTIVITAS PENJUAL KOPI KELILING DI DEPAN PARKIRAN UINSU Adinda Zahwa; Aisyah Putri Arimbi; Aisyah Azzahro Nasution; Zainarti Zainarti
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8238

Abstract

This study aims to analyze the effectiveness of mobile coffee vendors operating around the UINSU campus area, particularly in Amaliyun near Yuki Simpang Raya. Mobile coffee vendors represent an informal micro-enterprise that grows by utilizing consumer mobility. This research employs a qualitative descriptive method with a field study approach. Data were collected through direct observation, interviews with vendors, and simple documentation related to operating hours and sales targets. The results show that the vendors set a minimum sales target of 30 cups per day with operating hours from 9:00 a.m. to 7:00 p.m. The strategic location and long operating hours make the business relatively effective in reaching consumers. However, business effectiveness is still influenced by weather conditions, crowd levels, and competition. The study concludes that mobile coffee vending has strong economic potential when managed consistently.
Pengaruh Lingkungan Kerja Fisik Dan Komunikasi Terhadap Kinerja Pegawai Pada Dinas Kependudukan Dan Pencatatan Sipil (DISDUKCAPIL) Kota Tangerang Selatan Nurmaulana Zulfi; Bambang Sutarto
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8239

Abstract

The purpose of this study is to determine the effect of Physical Work Environment and Communication on Employee Performance at the Department of Population and Civil Registration (DISDUKCAPIL) of South Tangerang City, both partially and simultaneously. The research method used is a quantitative approach with an associative research type. The results show that partially, the Physical Work Environment variable has a significant effect on Employee Performance with a significance value of 0.000 < 0.05 and a tcount value of 2.779 > ttable 1.987. The Communication variable also has a significant effect on Employee Performance with a significance value of 0.000 < 0.05 and a tcount value of 4.361 > ttable 1.987. Simultaneously, the F-test results indicate that the Physical Work Environment and Communication have a positive and significant effect on Employee Performance with a significance value of 0.000 < 0.05 and an Fcount value of 10.201 > Ftable 3.10. The Coefficient of Determination (Adjusted R Square) test shows a value of 0.190 or 19%, which means that simultaneously, the Physical Work Environment and Communication contribute 19% to Employee Performance, while the remaining 81% is influenced by other variables outside this research model.
Pengaruh Tunjangan Kinerja dan Disiplin Kerja terhadap Kinerja Pegawai Kantor Otoritas Bandar Udara Wilayah I Kelas Utama di Tangerang Eva Atyk Umyaty; Hira Maulida
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8244

Abstract

Abstrak. The purpose of this study is to determine the extent to which performance allowances and work discipline influence employee performance at the Office of the Airport Authority Region I Main Class in Tangerang, both partially and simultaneously. This research employs a quantitative research method with a descriptive quantitative approach. The sampling technique used in this study was simple random sampling. To determine the sample size, the Slovin formula was applied, which is commonly used to calculate the appropriate number of samples to be studied. Based on this formula, out of a total population of 120, a sample of 92 respondents was obtained. Data analysis includes validity testing, reliability testing, classical assumption testing, regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing. The results indicate a positive influence between performance allowances and employee performance when examined partially. The simple linear regression equation is: Y = 27.971 + 0.422 X₁, with a correlation coefficient of 0.672, which falls within the interval 0.60–0.799, indicating a strong relationship between the two variables. The coefficient of determination shows a contribution of 50%, while the remaining 50% is influenced by other factors. The hypothesis test shows that t-count > t-table (8.620 > 1.663), thus H₀₁ is rejected and Hₐ₁ is accepted. The results also demonstrate a positive influence between work discipline and employee performance when examined partially. The simple linear regression equation is: Y = 28.164 + 0.420 X₂, with a correlation coefficient of 0.643, also indicating a strong relationship. The coefficient of determination is again 50%, with the remaining 50% influenced by other factors. The hypothesis test shows t-count > t-table (7.966 > 1.663), therefore H₀₂ is rejected and Hₐ₂ is accepted. Furthermore, the findings show that there is a positive and significant simultaneous influence between performance allowance and work discipline on employee performance. The multiple linear regression equation is: Y = 14.370 + 0.408 X₁ + 0.406 X₂, with a correlation coefficient of 0.915, which falls within the interval 0.80–1.000, indicating a very strong relationship. The coefficient of determination shows a simultaneous contribution of 83.7%, while the remaining 16.3% is affected by other variables. The hypothesis test shows F-count > F-table (228.578 > 3.11), meaning it can be concluded that performance allowance and work discipline significantly influence employee performance.  
IMPLEMENTASI PRINSIP GOOD CORPORATE GOVERNANCE PADA BANK SYARIAH DI INDONESIA Nona Azzahra Nasution; Tri Ibnu Ramadhanu; Nurul Fadilah; Ahmad Wahyudi Zein
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8250

Abstract

: This study analyzes the implementation of Good Corporate Governance (GCG) principles in Indonesian Islamic banks through qualitative document analysis of annual reports from BSI, BJB Syariah, and BCA Syariah for 2022-2025. Findings reveal GCG implementation at "Good" level (average score 3.20/4.0) with transparency (3.42) and fairness (3.35) as main strengths driven by BSI's digital disclosure platform (92% index), while DPS independence (2.85) emerges as critical systemic weakness (77% average vs POJK 100% target) due to BJB Syariah's Commissioner-DPS dual position and BUMN intervention in BSI. BSI leads (3.40) through Rp780T scale economy, BCA Syariah sets independence benchmark 100% (3.20), and BJB lags (3.00) due to regional capacity constraints. Results confirm agency theory that GCG is essential to prevent profit-sharing moral hazard, recommending POJK 55/2016 Article 15 enforcement, digital GCG mandate, and national sharia HR capacity building for 3.5 score target (2027).

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