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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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Gaya Hidup dan Perilaku Konsumen terhadap Produk Fashion Lokal: Studi Kasus pada Saparo Store Andrey Sheva Aditya Zebua; Tasya Syaqinah; Tifanny Az-zahra; Zainarti Zainarti
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 2 (2026): Februari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i2.8511

Abstract

This study aims to understand how lifestyle influences consumer behavior in choosing local fashion products, using Saparo Store as the case study. A qualitative approach was applied through in-depth interviews with customers who have purchased products from Saparo Store. The findings show that lifestyle plays an important role in purchasing decisions. Consumers tend to choose clothing that matches their character and daily activities. Saparo Store is perceived as suitable because it offers simple, comfortable, and attractive designs. Product quality, comfort, affordability, and a wide variety of styles also play significant roles in encouraging consumers to choose this brand. The study concludes that lifestyle, product quality, pricing, and product variety are the main factors influencing consumer decisions when buying local fashion products.
PERANAN SISTEM ENTERPRISE RESOURCES PLANNING (ERP) DALAM MENINGKATKAN KINERJA KEUANGAN PERUSAHAAN: STUDI LITERATUR Bunga Ramadani Nureza Saputri; Siti Atia Tulloh; Putri Fatimah Azzahra; Febriana Haudi
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.v4i1.8517

Abstract

Companies are currently required to have fast, accurate, and integrated information systems to be able to compete in the digital era. Enterprise Resource Planning (ERP) is one of the systems widely implemented because it can integrate various business processes ranging from finance, production, marketing, to human resources. This research is a literature review that aims to examine the role of ERP systems in improving company financial performance. The results of various journal findings indicate that ERP implementation can increase operational efficiency, accelerate the reporting process, reduce unnecessary costs, and help management make decisions based on more accurate data. Furthermore, several studies analyzed in this research also confirm that ERP helps companies reduce human error in the process of recording and processing data. With data integration, each division can be connected, so that company activities become more transparent. This has an impact on improving the quality of financial reports, which are more timely and easier to use to evaluate company performance. ERP implementation has also been proven to support companies in increasing work productivity, because time-consuming manual processes can be automated to become more efficient. Overall, this literature review concludes that ERP has a positive impact on company financial performance, both directly and indirectly. However, ERP effectiveness is still influenced by factors such as human resource readiness, management support, and the suitability of ERP modules to the company's needs. By understanding these factors, companies can maximize the benefits of ERP as a long-term investment to improve financial performance and market competitiveness.
PENGARUH GAYA KEPEMIMPINAN DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN DI RESTORAN SAUNG REMPAH SERPONG TANGERANG SELATAN Evi Savitri; Eko 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.v4i1.8528

Abstract

The purpose of this study was to determine the influence of leadership style and work environment on employee performance at Saung Rempah Restaurant, Serpong, South Tangerang. The research method used was quantitative. The sampling technique used saturated sampling and obtained a sample of 32 respondents. Data analysis used validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, simple linear regression test, and multiple linear regression test, correlation coefficient analysis, determination coefficient test, partial hypothesis test (t test), and simultaneous hypothesis test (f test). The results of this study are a positive and significant influence of leadership style (X1) on employee performance with a Pearson Correlation value of 0.796 which is classified as a strong category. And the work environment (X2) has a significant influence on employee performance with a Pearson Correlation value of 0.878 which is classified as a very strong category. And the results of the multiple correlation coefficient of leadership style (X1) and work environment (X2) on employee performance (Y) by showing an R square value of 0.849, has a very strong relationship level of 0.849. The influence of leadership style (X1) on employee performance has a significant effect on employee performance of 74.6% while the remaining 25.4% is influenced by other factors, the influence of work environment (X2) on employee performance is 60.5% while the remaining 30.5% is influenced by other factors, the influence of leadership style (X1) and work environment (X2) on employee performance (Y) is 72% while the remaining 28% is influenced by other factors. With the hypothesis test, the calculated t value is obtained > t table value or (2.576)> t table 2.04523). The work environment has a significant effect on employee performance and the hypothesis test obtained the calculated t value> t table value or (3.718) < t table 2.04523). Leadership style (X1) and work environment (X2). Hypothesis testing obtained a calculated F value > F table or (37.338 > 3.33).
ANALISIS BUDAYA KERJA DALAM MENINGKATKAN KINERJA PEGAWAI PADA KANTOR KECAMATAN TAJURHALANG KABUPATEN BOGOR Vanessa Pola Palewa; Udin Saprudin
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.v4i1.8529

Abstract

Work culture plays an essential role in improving employee performance within organizations, including government institutions. This study aims to analyze the work culture in enhancing employee performance at the Tajurhalang District Office, Bogor Regency. The research used a qualitative approach with data collected through observation, interviews, and documentation. The results show that the work culture at the Tajurhalang District Office has not yet been fully optimal. Employee discipline remains low due to insufficient supervision from leaders. Openness among employees is fairly good, although some are still reluctant to express their opinions directly to superiors. Mutual respect among colleagues has been implemented but not consistently. Communication and teamwork need improvement to achieve the desired performance standards. Overall, a strong and positive work culture is expected to encourage sustainable improvement in employee performance.
PENGARUH PERILAKU BERORGANISASI DAN KOMPENSASI TERHADAP KINERJA KARYAWAN PADA PT. RAYAS TRIPUTRA SEJATI KOTA TANGERANG SELATAN Anindia Zahra Ramadani; Dr. N. Lilis Suryani
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.v4i1.8531

Abstract

The purpose of this study is to determine the effect of Organizational Behavior (X1) and Compensation (X2) on Employee Performance (Y) at PT. Rayas Triputra Sejati, South Tangerang City. This study uses quantitative research. The sampling technique uses saturated sampling and obtained 122 respondents. Data collection by distributing questionnaires to all respondents. The results of the partial test (T test) show that the Organizational Behavior variable (X1) has an effect on Employee Performance, with t count 6.468> t table 1.660 and a significance of 0.001 <0.05. The Compensation variable (X2) also has a positive and significant effect on Employee Performance, with a t count value of 2.323> t table 1.660 and a significance of 0.001 <0.05. The results of the simultaneous test (F-test) indicate that Organizational Behavior and Compensation jointly have a positive and significant effect on Employee Performance, with an F-value of 20.867 < F-table of 1.660 and a significance level of 0.001 < 0.05. The simultaneous correlation coefficient (R2) of 0.551 indicates a strong relationship between Organizational Behavior and Compensation and Employee Performance, while the coefficient of determination (Adjusted R2) of 0.527 indicates that 52.7% of the variation in Employee Performance can be explained by Organizational Behavior and Compensation, while the remaining 47.3% is influenced by factors outside this study
PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON EQUITY PADA PT. KALBE FARMA TBK PERIODE 2014-2024 Kania Dwi Candra; Hasanudin Hasanudin
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.v4i1.8533

Abstract

 This study aims to determine the effect of Current Ratio and Debt to Equity Ratio on Return on Equity of PT Kalbe Farma Tbk for the 2014–2024 period, either partially or simultaneously. The research method used is quantitative with a causal associative approach. The data utilized were secondary data consisting of income statements and statements of financial position from PT Kalbe Farma Tbk over an 11-year period. Data analysis was conducted using SPSS version 26, and testing included descriptive statistics, classical assumption test, multiple linear regression, coefficient of determination, partial hypothesis test (t-test), and simultaneous test (f-test). The results show that partially the Current Ratio has no effect on Return on Equity, with a tcount of 0.037 < ttable of 2.30600 and a significance value of 0.972 > 0.05. The Debt to Equity Ratio also has no effect on Return on Equity, with a tcount of 1.158 < ttable of 2.30600 and a significance value of 0.280 > 0.05. Simultaneously, Current Ratio and Debt to Equity Ratio have a significant effect on Return on Equity, evidenced by an Fcount of 4.529 > Ftable of 4.46 with a significance value of 0.048 < 0.05. The coefficient of determination indicates that the Current Ratio and Debt to Equity Ratio simultaneously contribute 53.10% to Return on Equity, while the remaining 46.90% is influenced by other variables not examined in this study. Keywords: Current Ratio, Debt To Equity Ratio, and Return on Equity.
PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PT INDOMARCO PRISMATAMA CABANG PANGKALAN JATI DEPOK Siti Nurbaini Yusuf; Syawaludin Syawaludin
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.v4i1.8535

Abstract

Abstract. This investigation is designed to empirically examine the magnitude and direction of the influence exerted by Leadership Style and Work Motivation on Employee Performance at PT Indomarco Prismatama, Pangkalan Jati Depok Branch, both in isolated and combined contexts. The study adopts a quantitative paradigm employing an associative research framework. Primary data were obtained through the administration of structured questionnaires to a total of 57 respondents. The analytical procedure encompassed instrument validity and reliability assessments, classical assumption diagnostics, simple and multiple linear regression modeling, correlation and determination coefficient analyses, as well as inferential hypothesis testing using t-tests and F-tests. The empirical findings reveal that the regression constant associated with Employee Performance (Y) is estimated at 4.215. Furthermore, the regression coefficient corresponding to Leadership Style (X₁) is recorded at 0.249, while Work Motivation (X₂) demonstrates a coefficient of 0.658, indicating positive directional effects. The joint association between Leadership Style and Work Motivation with Employee Performance yields a remarkably high correlation coefficient (R) of 0.940, signifying an exceptionally strong relational linkage. Partial hypothesis testing confirms that Leadership Style significantly affects Employee Performance, as reflected by a calculated t-value exceeding the critical threshold (14.852 > 2.005) with a significance probability of 0.000. Similarly, Work Motivation exhibits a statistically significant partial influence, evidenced by a t-value of 19.240 surpassing the t-table value of 2.005 at the same significance level. Simultaneous testing further substantiates the combined effect of both independent variables on performance outcomes, as indicated by an F-statistic of 203.754 exceeding the critical value of 3.17. The coefficient of determination, amounting to 88.3%, demonstrates that the majority of variance in Employee Performance is accounted for by Leadership Style and Work Motivation, while the remaining 11.7% is attributable to extraneous variables beyond the scope of this study. Keywords: Leadership Style; Work Motivation; Employee Performance
Keterbatasan Break Even Point (BEP) sebagai Alat Perencanaan Laba Jangka Pendek UMKM Ade Kurniawan Harahap; Alan Nauri Siregar; Zaki Maulana
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.v4i1.8539

Abstract

Break Even Point (BEP) merupakan salah satu alat perencanaan laba yang umum digunakan oleh Usaha Mikro, Kecil, dan Menengah (UMKM) karena konsepnya yang sederhana dan mudah diaplikasikan. Namun, dalam praktiknya, penerapan BEP sebagai alat perencanaan laba jangka pendek sering kali menghadapi berbagai keterbatasan. Penelitian ini bertujuan untuk mengkaji keterbatasan Break Even Point (BEP) sebagai alat perencanaan laba jangka pendek pada UMKM. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan pendekatan studi literatur (library research), melalui telaah terhadap jurnal ilmiah, buku, dan publikasi terkait. Hasil penelitian menunjukkan bahwa keterbatasan BEP terutama disebabkan oleh asumsi-asumsi dasarnya yang bersifat statis, seperti biaya dan harga jual yang konstan, kesetaraan antara volume produksi dan volume penjualan, serta struktur biaya yang jelas antara biaya tetap dan biaya variabel. Asumsi-asumsi tersebut sulit diterapkan pada kondisi UMKM yang dinamis dan penuh ketidakpastian. Selain itu, BEP cenderung berfokus pada pencapaian titik impas tanpa mempertimbangkan tujuan laba yang optimal dan berkelanjutan. Oleh karena itu, dapat disimpulkan bahwa BEP tidak sepenuhnya memadai jika digunakan sebagai satu-satunya alat perencanaan laba jangka pendek pada UMKM, sehingga diperlukan kombinasi dengan pendekatan perencanaan lain yang lebih fleksibel dan adaptif.
OCB-Altruism: Pengaruh Internal Locus of Control, Perceived Organizational Support dan Motivasi Intrinsik Sebagai Variabel Intervening Habib Febriansyah; Paulus Wardoyo; Wyatti Saddewisasi
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.v4i1.8541

Abstract

This research aims to determine factors that can improve OCB-Altruism at the Semarang Candisari Pratama Tax Service Office. The independent variable in this research is internal locus of control and perceived organizational support and the dependent variable is OCB-altruism with intrinsic motivation as mediating variables. This research uses quantitative methods using questionnaires to collect the required data. The sample in this study was 105 employees taken using the census sampling method. The analysis used was structural equation model (SEM) analysis using the SmartPLS analysis tool. The results of this research show that internal locus of control, perceived organizational support and intrinsic motivation have a significant positive effect on OCB-altruism. Internal locus of control and perceived organizational support have also been proven to influence intrinsic motivation. The intrinsic motivation variable functions to mediate the relationship between internal locus of control and perceived organizational support with OCB-altruism.
PENGARUH MOTIVASI KERJA DAN LINGKUNGAN KERJA FISIK TERHADAP KINERJA KARYAWAN PADA PT. RAHAYU SUMBER ELECTRIC CISOKA KABUPATEN TANGERANG Muhammad Raffi; Indra Januar Rukmana
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.v4i1.8544

Abstract

 This study aims to determine the effect of Work Motivation (X1) and Physical Work Environment (X2) on Employee Performance (Y) at PT. Rahayu Sumber Electric. This study uses a quantitative method with an associative approach, which aims to determine the relationship between the independent and dependent variables. The sampling technique used is a saturated sampling technique, with data collection through observation and questionnaires involving 60 respondents. The results of the study partially show that the variable Work Motivation (X1) on Employee Performance (Y) has a regression of Y = 32.189 + 0.234X1 with a correlation coefficient of 0.076, indicating a strong relationship with a determination coefficient of 23.1%. The hypothesis test shows t count > t table (5.646 > 1.671), so Ho is rejected and H1 is accepted, meaning there is a significant influence between Work Motivation on Employee Performance. Other partial results show that the Physical Work Environment (X2) on Employee Performance (Y) has a regression equation of Y = 28.539 + 0.321X2 with a correlation coefficient of 0.341 indicating a low relationship, with a determination coefficient of 34.1%. The hypothesis test shows that the calculated t value is > t table (2.789 > 1.671), so Ho is rejected and H2 is accepted, meaning there is a significant influence between the Physical Work Environment and Employee Performance. Simultaneously, the variables of Work Motivation (X1) and Physical Work Environment (X2) on Employee Performance (Y) show the results of the regression equation of Y = 23.123 + 0.165X1 + 0.285X2 with a correlation coefficient of 0.373 indicating a low relationship with a determination coefficient of 37.3% while 62.7% is influenced by other factors. The hypothesis test shows that the calculated F value is > F table (4.606 > 1.672), so Ho is rejected and H3 is accepted. This means there is a significant simultaneous influence between Work Motivation and the Physical Work Environment on Employee Performance at PT. Rahayu Sumber Electric.

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