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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,
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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 1,598 Documents
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ANALISIS EFEKTIVITAS PENGENDALIAN INTERN PIUTANG USAHA PADA PERUSAHAAN JASA PEMBIAYAAN Anggi Arista
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.v4i1.8848

Abstract

The company implements a strategy by selling on credit to earn profits, thereby resulting in receivables. Good management of accounts receivable will generate profits for the company and the company's assets can be protected. Considering that credit is a current asset, an internal control system is needed for accounts receivable, so that the company avoids the risk of loss due to uncollectible accounts and the procedure for granting credit can run well. This study aims to analyze the effectiveness of internal control of accounts receivable in accordance with COSO principles and to provide recommendations for internal control in accordance with COSO principles at PT Kresna Reksa Finance Balikpapan Area. The research method used is qualitative with a case study approach. Data collection methods through interviews, documentation and observation.The results of this study indicate that PT Kresna Reksa Finance Balikpapan Regional Office has implemented a fairly good internal control of accounts receivable, but it is less effective because there are weaknesses in the control environment component related to the division of tasks and responsibilities for each function. The weakness lies in the absence of segregation of duties that occurs between the administration and cashiers in aspects of credit granting procedures and there is no segregation of duties between the Account Officer Survey (AO Survey) and the receivables collection section. This shows the implementation of the company's organizational structure which is still very simple when compared to the organizational structure of the company's SOP which is relatively complex.
PENGARUH LINGKUNGAN KERJA DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN PADA PT NET PROPERTI INDONESIA Indah, Indah Pratiwi; Nurul Ilham
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.v4i2.8849

Abstract

 This study aims to determine the effect of the work environment and job satisfaction on employee performance at PT. Net Properti Indonesia. The research method used is quantitative with a saturated sampling technique, resulting in a sample of 63 respondents. Data were collected through questionnaires using a Likert scale and analyzed using SPSS version 26, including validity testing, reliability testing, classical assumption tests, simple and multiple linear regression analysis, correlation coefficient analysis, coefficient of determination, and hypothesis testing. The results of the analysis show that the work environment does not have a significant effect on employee performance, as indicated by the simple linear regression equation Y = 36.557 + 0.033X₁, a correlation coefficient of 0.031, and a coefficient of determination of 0.1%, with the hypothesis test result showing t-count0.240 < t-table 1.999. Therefore, H₀ is accepted and H₁ is rejected. Job satisfaction has a significant effect on employee performance, as shown by the regression equation Y = 18.953 + 0.497X₂, a correlation coefficient of 0.556, a coefficient of determination of 30.9%, and the hypothesis test result showing t-count 5.223 > t- table 1.999; thus, H₀ is rejected and H₁ is accepted. Simultaneously, the work environment and job satisfaction have a significant effect on employee performance, as indicated by the multiple regression equation Y = 24.873 − 0.224X₁ + 0.568X₂, a correlation coefficient of 0.589, a coefficient of determination of 34.6%, and an F- count of 15.900 > F-table 3.150 (sig. 0.000 < 0.05).  
Pengaruh Efektivitas Rekrutmen Dan Program Pelatihan Terhadap Kinerja Karyawan Pada Pt Bca Finance Cabang Pondok Indah Jakarta Selatan Milana Hidayah; Asep Suherman
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.v4i2.8851

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh efektivitas rekrutmen dan program pelatihan terhadap kinerja karyawan pada PT BCA Finance Cabang Pondok Indah – Jakarta Selatan baik secara parsial maupun simultan. Jenis penelitian ini adalah assosiatif. Penelitian ini di laksanakan pada karyawan PT BCA Finance Cabang Pondok Indah yang beralamat di Wisma BCA Pd. Indah, Jl. Metro Pondok Indah No.10 Lt 2, Pd. Pinang, Kec. Kebayoran Lama, Kota Jakarta Selatan, Daerah Khusus Ibukota Jakarta 12310.Sedangkan waktu penelitian dilaksanakan selama tiga bulan terhitung dari bulan Mei sampai dengan bulan Agustus 2025. Populasi dalam penelitian ini adalah karyawan pada PT BCA Finance Cabang Pondok Indah, Jakarta Selatan yang berjumlah 65 karyawan, sedangkan sampel dalam penelitian ini menggunakan sampel jenuh, yaitu 65 karyawan yang bekerja pada PT BCA Finance Cabang Pondok Indah, Jakarta Selatan. Analisis data menggunakan uji validitas, reliabilitas, asumsi klasik, regresi linier, koefisien korelasi, koefisien determinasi, dan uji hipotesis dengan bantuan program SPSS 25. Hasil penelitian diketahui bahwa secara parsial Efektivitas Rekrutmen berpengaruh terhadap Kinerja Karyawan, hal ini dapat dibuktikan dengan hasil uji hipotesis diperoleh nilai thitung > ttabel atau (7,654 > 1,669) Hal tersebut juga dijelaskan dengan nilai ρ value < Sig.0.05 atau (0.000 < 0,05) dengan persamaan regresi Y= 9,929 + 0,559X1 dan hasil uji koefisien korelasi sebesar 0,694 serta hasil uji koefisien determinasi diperoleh nilai Adjusted R-Square sebesar 0,474 atau 47,4%. Secara parsial Program Pelatihan berpengaruh terhadap Kinerja Karyawan, hal ini dapat dibuktikan dengan hasil uji hipotesis diperoleh nilai thitung > ttabel atau (5,978 > 1,669). Hal tersebut juga dipersedang dengan nilai ρ value < Sig.0,05 atau (0,000 < 0,05) dengan persamaan regresi linier sederhana Y= 15,866 + 0,631X2, lalu hasil uji koefisien korelasi sebesar 0,602 dan hasil uji koefisien determinasi sebesar 0,352 atau 35,2%. Secara simultan Efektivitas Rekrutmen dan Program Pelatihan berpengaruh terhadap Kinerja Karyawan dengan hasil uji hipotesis diperoleh nilai F hitung > F table atau (29,270 > 3,15), hal ini juga dipersedang dengan p value < Sig.0,05 atau (0,000 < 0,05) dengan persamaan regresi linier berganda Y= 9,314 + 0,489X1 + 0,111X2, dan hasil uji koefisien korelasi sebesar 0,697 serta hasil uji koefisien determinasi sebesar 0,469 atau 46,9%.
Pengaruh Gaya Kepemimpinan Dan Pelatihan Terhadap Kinerja Karyawan PT Garda Paksi Nusantara Di Jakarta Selatan Azriel Wicaksono; Ibnu Sina
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.v4i2.8852

Abstract

 This study aims to examine the effects of training and leadership style on employee performance at PT Garda Paksi Nusantara, both partially and simultaneously. It uses a quantitative, associative approach with data processed using SPSS version 23. The population and sample consisted of 55 employees from PT Garda Paksi Nusantara Jakarta. Data analysis included instrument testing, classical assumption testing, regression analysis, correlation, determination coefficients, and hypothesis testing. Leadership style also has a positive and significant partial effect, with a t-value of 4.589 above 2.00665 and a significance level of 28.4%. Therefore, the null hypothesis is rejected. The results show that training has a positive and significant partial effect on employee performance, with a t-value of 6.210 exceeding the table value of 2.00665 and a significance level of 42.1%. Thus, the null hypothesis is rejected. Simultaneously, leadership style training significantly influence employee performance, shown by the regression equation: Y = 19.891 + 0.574 X1 + 0.026 X2. The F-value of 18.961 exceeds the table value of 3.18, with a significance level of 42.2%.
Pengaruh Lingkungan Kerja Non Fisik Dan Work Engagement Terhadap Kepuasan Kerja Karyawan Pada PT Tampah Boga Nusantara Kota Tangerang Selatan Fahrani Al Fareza Hizrah Lutvhia; Fahmi Susanti
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.v4i2.8855

Abstract

Abstrak. This study aims to determine the influence of non-physical work environment and work engagement on employee job satisfaction at PT Tampah Boga Nusantara in South Tangerang City. This research method used quantitative research methods. The data collection method used was a questionnaire survey. The population used in this study consisted of 80 employees. The sampling technique used saturated sampling, and obtained a sample of 80 respondents. Data analysis techniques used are validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, correlation coefficient, simple linear regression, multiple linear regression, coefficient of determination, and hypothesis testing. The hypothesis testing partially on the variable of non-physical environment (X1) obtained a calculated t-value > table t-value (12,677 > 1,991), which is also reinforced by a significance value of 0.000 < 0.05. This means that non-physical environment (X1) has a significant effect on employee job satisfaction. Partial hypothesis testing of the work engagement variable (X2) obtained a calculated t-value > table t-value (12,625 > 1,991), which is also reinforced by a significance value of 0.000 < 0.05. This means that the work engagement (X2) has a significant effect on employee job satisfaction. Simultaneous hypothesis testing obtained a calculated t-value > table t-value (160,713  > 3.120), which is also reinforced by a significance value of 0.000 < 0.05. Thus, it can be said that the non-physical work environment and work engagement simultaneously have a significant effect on employee job satisfaction. The coefficient of determination obtained an R Square value of 0.671, meaning the non-physical work environment and work engagement together contribute a 67.1% influence on employee job satisfaction.
Pengaruh Gaya Kepemimpinan Transformasional Dan Lingkungan Kerja Terhadap Kepuasan Kerja Di PT Nizar Pratama Jaya Mohamad Ikbal; Asep Suherman
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.v4i2.8858

Abstract

This study aims to determine the influence of transformational leadership style and work environment on job satisfaction at PT Nizar Pratama Jaya, both partially and simultaneously. This research uses a quantitative method with an associative approach. The total population and sample size is 82 employes from PT Nizar Pratama Jaya. The data analysis techniques used are validity tests, reliability tests, classical assumption tests, regression analysis, correlation coefficient, determination coefficient, and hypothesis testing. With the results showing that Transformational Leadership Style has a positive and significant effect on Job Satisfaction with the regression equation Y = 23.089 + 0.487X1, the hypothesis test obtained a t-statistic value > t-table or (6.965 > 1.664) and a significance value < 0.05 or (0.000 < 0.05). Therefore, H0 is rejected and H1 is accepted. The Work Environment has a positive and significant effect on Job Satisfaction with the regression equation Y = 27.157 + 0.377X2. The hypothesis test obtained a t-statistic value > t-table or (3.904 > 1.664) with a significance value < 0.05 or (0.000 < 0.05). Therefore, H0 is rejected and H2 is accepted. Transformational Leadership Style and Work Environment simultaneously have a positive and significant effect on Job Satisfaction with the regression equation Y = 19.350 + 0.432X1 + 0.143X2. The hypothesis test obtained a value of F-statistic > F-table or (25.852 > 3.11), followed by a significance value of 0.000 < Based on the results above, the recommendation is to provide inspirational motivation and improve the room's lighting and ventilation systems, which can effectively increase Job Satisfaction at PT Nizar Pratama Jaya..  
Pengaruh Kualitas Layanan Dan Penggunaan Digital Marketing Terhadap Keputusan Pembelian Jasa Pada Bengkel Las Jaya Mandiri Steel Ade Oki Wagiman; Veta Lidya Delimah Pasaribu
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.v4i2.8862

Abstract

Using quantitative methods, this research aims to determine and analyze the influence of service quality on service purchasing decisions, to determine and analyze the influence of the use of digital marketing on service purchasing decisions, and to determine and analyze the influence of service quality and the use of digital marketing on service purchasing decisions at the Jaya Mandiri Steel welding workshop, both partially and simultaneously. The sampling technique in this study uses a non-probability sampling technique, namely a saturated sample with a total of 72 respondents taken from all workshop consumers. Data analysis techniques used are: validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, simple & multiple regression test, partial & simultaneous correlation coefficient test, partial & simultaneous determination coefficient test, T test and F test. Based on the results of the multiple linear regression test, the equation Y = 8.395 + 0.292X1 + 0.532X2 is obtained, indicating that the variables of service quality and the use of digital marketing have a positive coefficient on the purchasing decision variable. The value of the multiple regression coefficient of service quality is 0.292, indicating that service quality positively influences purchasing decisions, so that if service quality is increased by 1, it increases the value of purchasing decisions by 0.292 points. The multiple regression coefficient value of digital marketing usage is 0.532 indicating that the use of digital marketing positively influences purchasing decisions, so that if the use of digital marketing is increased by 1, it increases the value of purchasing decisions by 0.532 points. And the correlation value or R value of 0.845 and the R square value of 0.714 or 71.4% indicate a very strong relationship between service quality and the use of digital marketing on purchasing decisions. The F test results also produce a value of (85.944) > F table (2.750). This indicates that Ho3 is rejected and Ha3 is accepted. Therefore, it can be said that service quality and the use of digital marketing influence purchasing decisions.  
Pengaruh Gaya Kepemimpinan Dan Lingkungan Kerja Fisik Terhadap Kinerja Karyawan Hotel Cosmo Amaroossa Jakarta Jihan Nurfitria; Aden Prawiro Sudarso
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.v4i2.8866

Abstract

This study aims to evaluate the impact of Leadership Style (X1) and Physical Work Environment (X2) on Employee Performance at the Cosmo Amaroossa Hotel located in South Jakarta. The method used in this study is quantitative with an associative approach, which aims to assess the relationship between independent and dependent variables. The sampling technique applied is a saturated sampling technique, where data is obtained through observation and questionnaires from 60 participants. The results of the separate analysis show that the Leadership Style variable (X1) has an effect on Employee Performance (Y) with a regression equation of Y = 9.531 + 0.732 X1, and a correlation coefficient of 0.740, which indicates a strong relationship with a coefficient of determination of 54.8%. The results of the hypothesis test show that the calculated t is greater than the t table (4.243 > 2.000), so H0 is rejected and H1 is accepted, which means there is a significant influence between leadership style and Employee Performance. Other results show that the Physical Work Environment (X2) also influences Employee Performance (Y) with a regression equation of Y = 13.393 + 0.641 X2 and a correlation coefficient of 0.755, indicating a strong relationship with a determination coefficient of 56.9%. From the hypothesis test, the calculated t is greater than the t table (4.665 > 2.000), so H0 is rejected again and H2 is accepted, indicating a significant influence between the Physical Work Environment and Employee Performance. When viewed simultaneously, the variables Leadership Style (X1) and Physical Work Environment (X2) have a regression equation of Y = 6.974 + 0.424 X1 + 0.401 X2 with a correlation coefficient of 0.820 indicating a strong relationship and a determination coefficient of 67.3%, while 32.7% is influenced by other factors. The hypothesis test shows that the calculated F is greater than the F table (58.584 > 3.16), so H0 is rejected and H3 is accepted, which means that there is a significant simultaneous influence between Leadership Style and Physical Work Environment on Employee Performance at Cosmo Amaroossa South Jakarta.  
OPTIMALISASI KINERJA KARYAWAN MENGGUNAKAN ANALISIS PENUGASAN Rizal Umar Nugroho; Rikjan Rohmatul Malik; Rofi Muhammad Ardiansyah; Somadi Somadi
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.v4i2.8868

Abstract

Optimizing employee allocation is a crucial element in increasing the productivity of the manufacturing industry, especially in the garment production process. In an effort to compile optimal assignments at CV.Russ&Co Bandung, the Hungarian method is used. The Hungarian method is a method for determining resource allocation to a particular task one by one. Assignment of 4 employees to 4 work stations (cutting, screen printing, sewing, packing) at CV. Russ&Co Bandung demonstrated significant inefficiencies with a total initial production time of 1,970 minutes. The research approach used is a descriptive quantitative approach with data collection through observation and interviews regarding performance data and employee assignments in several CV operational divisions. Russ&Co Bandung. This research aims to determine optimal assignments based on an individual working time matrix using the Hungarian Method. Data collection was carried out through direct observation during 5 effective working days (Monday-Friday) during peak production periods to capture variations in daily workload. The selection of this period ensures a representation of the company's real operational conditions. The Hungarian method was applied manually and verified with POM-QM for Windows software for computational validation. The results of the analysis produced optimal allocations of Wibowo-cutting (165 minutes), Rizal-screen printing (90 minutes), Kevin-tailoring (95 minutes), Fikri-packing (85 minutes) with a total time of 435 minutes, achieving a reduction of 1,535 minutes or 78% efficiency. This improvement proves the effectiveness of the Hungarian method in solving small-medium scale assignment problems in local manufacturing.
PEMANFAATAN INSTAGRAM SEBAGAI STRATEGI DIGITAL MARKETING RUMAH SAKIT Kristin, Jeanny; Kevin Gunawan; Lana Asfaradilla; Magdalena Merry Sinaulan; Melvyanti Nur Fauziah; Acep Rohendi
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.v4i2.8871

Abstract

The development of digital technology has driven significant changes in hospital marketing strategies, particularly through the utilization of social media. Instagram, as a visual and interactive platform, has become one of the media widely used by hospitals to build their image, convey service information, and communicate with the public. This study aims to comprehensively analyze the use of Instagram as a digital marketing strategy for hospitals and its impact on branding, user engagement, patient experience, relationship quality, as well as patient interest and visitation decisions. The research method employed is a literature review with a qualitative approach, analyzing national and international journal articles and scientific proceedings published from 2022 to 2025. Data analysis was conducted through thematic synthesis of relevant research findings. The results of the study indicate that consistent and professional use of Instagram positively contributes to increasing brand awareness, building the hospital's image and credibility, strengthening interactivity and engagement, and shaping patient experiences that impact long-term relationship quality. Furthermore, Instagram also influences patient interest and visitation decisions, including within the context of the national health insurance system. However, the effectiveness of this strategy still faces challenges such as human resource limitations, a lack of data analytics-based evaluation, and inconsistency in content management. This study is expected to serve as a reference for hospital management in designing more effective, well-planned, and patient-needs-oriented digital marketing strategies.

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