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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 1,598 Documents
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PSAK 73 and Changes to the Structure of Financial Statements: Is Transparency Increasing or Just a Reclassification? Gabriel Ananta; Stevi Natasia Chandritike; Yusnaini Yusnaini
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 3 (2026): Maret
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i3.9180

Abstract

The convergence of global accounting standards is driving fundamental changes in financial reporting through the adoption of IFRS-based standards aimed at improving the quality and transparency of corporate financial information. Modern lease accounting standards, based on IFRS 16, change the approach to recognizing lease transactions by requiring the recognition of right-of-use assets and lease liabilities in the company's statement of financial position. This change arose in response to the weaknesses of the previous standard, which allowed off-balance sheet financing practices, resulting in economic liabilities not being fully reflected in the balance sheet. This study aims to evaluate whether changes in the structure of financial statements resulting from the adoption of modern lease standards actually improve financial statement transparency or merely represent a change in the classification of accounting presentation. The research method uses a systematic literature review of international academic research related to the impact of IFRS 16 on the quality of financial reporting and corporate financial ratios. The results of the study indicate that the implementation of IFRS 16 generally improves financial statement transparency by increasing the disclosure of economic liabilities and improving the quality of corporate leverage information. However, this standard also increases reporting complexity and expands management's judgment room in estimating lease terms and discount rates.
Pengaruh Kualitas Pelayanan Dan Fasilitas Terhadap Kepuasan Pengguna Kereta Api Commuter Line Pada Kereta Api Commuter Line Arah Palmerah Ke Parungpanjang Muhammad Dede Ramdhani; Nani Nani
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 3 (2026): Maret
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i3.9182

Abstract

Abstract - The purpose of this study is to determine the effect of service quality and facilities on the satisfaction of Commuter Line train users on the Palmerah to Parung Panjang route. The research method used is descriptive quantitative with a total sample of 100 respondents. Primary data were collected through questionnaires and processed using the SPSS application version 25. The data analysis methods used include validity test, reliability test, classical assumption test, regression analysis, correlation coefficient, coefficient of determination, and hypothesis testing. The results of this study indicate that service quality has a positive and significant effect on user satisfaction with a coefficient of determination value of 55.9%, and the hypothesis test shows that the value of tcount > ttable (5.949 > 0.195) with a significance level of 0.000 < 0.05. Facilities have a positive but not significant effect on user satisfaction with a coefficient of determination value of 42.3%, and the hypothesis test shows that the value of tcount > ttable (1.770 > 0.195) or not significant with a significance value of 0.080 > 0.05. Service quality and facilities simultaneously have a positive and significant effect on user satisfaction with the regression equation Y = 3.459 + 0.542X1 + 0.162X2. The coefficient of determination value is 91.1%, while the remaining 8.9% is influenced by other factors not examined in this study. The hypothesis test shows that the value of Fcount > Ftable (68.095 > 3.09).
Pengaruh Pengembangan Karir Dan Kepuasan Kerja Terhadap Produktivitas Kerja Pada PT Santino Kabupaten Tangerang Eva Augulin; Styo Budi Utomo
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 3 (2026): Maret
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i3.9183

Abstract

The purpose of this study is to determine the effect of career development and job satisfaction on work productivity at PT Santino, Tangerang Regency, both partially and simultaneously. This research method uses a quantitative method with a sample of 65 respondents, data analysis techniques used are: validity test, reliability test, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, simple linear regression test, multiple linear regression test, simple correlation coefficient test, multiple correlation coefficient test, determination coefficient analysis test, t test and f test. Based on the results of the t test, the calculated t is 5.547>1.998 and the significance value for the career development variable (X1) is 0.000, a significant value smaller than the probability value of 0.05 or 0.000<,05, meaning that the career development variable (X1) has a positive and significant effect on the work productivity variable (Y). at PT Santino. Based on the results of the t test, the calculated t value is 6.855>1.998 and the significance value for the job satisfaction variable (X2) is 0.000, the significance value is smaller than the probability value of 0.05 or 0.000<0.05, meaning that the job satisfaction variable (X2) has a positive and significant effect on the work productivity variable (Y). at PT Santino. Based on the results of the f test, the calculated f value is 27.825>3.15 and the significance value is 0.000<0.05. So, it can be concluded that the career development variables (X1) and job satisfaction (X2) simultaneously have a positive and significant effect on work productivity (Y). at PT Santino.
Pengaruh Fasilitas Kerja Dan Motivasi Kerja Terhadap Kinerja Karyawan Divisi Produksi Pada PT. Meccaya Bekasi Mochammad Hermawan; Jeni Andriani
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 3 (2026): Maret
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i3.9184

Abstract

Abstract - The purpose of this study is to determine the extent of influence of work facilities and work motivation on the performance of employees in the production division at PT. Meccaya Bekasi, and to analyze both partially and simultaneously. The type of research used in this study is quantitative research with an associative approach.The population in this study were 50 employees of the production division at PT. Meccaya Bekasi, while the sample in this study used a saturated sample, namely 50 employees of the production division who worked at PT. Meccaya Bekasi, Data analysis used validity, reliability, classical assumptions, linear regression, correlation coefficient, determination coefficient, and hypothesis testing with the help of the SPSS 27 program. The results of the study showed that Work Facilities partially influenced Employee Performance, this can be proven by the results of the hypothesis test obtained a value of t count> t table or (14.063> 1.669) This is also explained by the value of ρ value <Sig.0.05 or (0.000 <0.05) with the regression equation Y = 5.105 + 0.879X1 and the results of the correlation coefficient test of 0.897 and the results of the determination coefficient test obtained an Adjusted R-Square value of 0.801 or 80.1%. Partially, Work Motivation has an effect on Employee Performance, this can be proven by the results of the hypothesis test obtained a calculated t value > t table or (17.080 > 1.669). This is also moderated by the value of ρ value < Sig.0.05 or (0.000 < 0.05) with a simple linear regression equation Y = 5.085 + 0.873X2, then the results of the correlation coefficient test are 0.927 and the results of the determination coefficient test are 0.856 or 85.6%. Simultaneously, Work Facilities and Work Motivation have an effect on Employee Performance with the results of the hypothesis test obtained a calculated F value > F table or (149.585 > 3.15), this is also moderated by the p value < Sig.0.05 or (0.000 < 0.05) with the multiple linear regression equation Y = 4.509 + 0.678X1 + 0.215X2, and the results of the correlation coefficient test are 0.930 and the results of the determination coefficient test are 0.858 or 85.8%.
Pengaruh Digital Leadership dan Kompetensi Karyawan terhadap Kinerja Karyawan melalui Keterlibatan Karyawan sebagai Variabel Intervenning pada PT Semen Padang Unit Warehouse Widya Desfitasari; M. Afuan; Chintya Ones Charli
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 3 (2026): Maret
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i3.9186

Abstract

Transformasi digital menuntut organisasi atau perusahaan untuk memiliki kepemimpinan adaptif serta sumber daya manusia yang kompeten agar mampu meningkatkan kinerja karyawan. Penelitian ini bertujuan untuk menganalisis pengaruh digital leadership dan kompetensi karyawan terhadap kinerja karyawan melalui keterlibatan karyawan sebagai variabel intervenning pada PT Semen Padang Unit Warehouse. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Sampel penelitian berjumlah 85 karyawan dengan teknik sampling jenuh. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan SmartPLS. Hasil penelitian menunjukkan bahwa digital leadership dan kompetensi karyawan berpengaruh positif dan signifikan terhadap keterlibatan karyawan. Keterlibatan karyawan berpengaruh positif terhadap kinerja karyawan, namun belum mampu memediasi secara signifikan hubungan antara digital leadership dan kompetensi karyawan terhadap kinerja karyawan.
Analisis Strategi Bauran Pemasaran (4P) Dalam Pencapaian Target Penjualan Pada The Pottery Coffee Di Pondok Pinang Jakarta Selatan Rahmathun Najilah; Munarsih Munarsih
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 3 (2026): Maret
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i3.9187

Abstract

Abstract - The purpose of this study was to analyze the marketing mix strategy (4P) in achieving sales targets at The Pottery Coffee in Pondok Pinang, South Jakarta, using a SWOT analysis approach. The company experienced declining revenue due to increasingly fierce competition among coffee shops. The research took place at The Pottery Coffee in Pondok Pinang, South Jakarta, located at Jl. H. Saikin No. 13 Selapa, Polri, RT.8/RW.8, Lb. Bulus, Pondok Pinang, South Jakarta City, Special Capital Region of Jakarta 12310. This study used a qualitative descriptive method. Data collection techniques included observation, interviews, and documentation, which were then analyzed using SWOT analysis. The analysis results showed that the IFAS score was 0.98 and the EFAS score was 0.82, placing the SWOT matrix in quadrant I of the aggressive strategy. This strategy indicates that The Pottery Coffee has strong internal strengths and numerous external opportunities that support aggressive growth.
Pengaruh Efikasi Diri Dalam Berkarier Dan Impostor Phenomenon Terhadap Pencapaian Karier Pada Mahasiswa Pekerja Di Universitas Pamulang Naomi Darni Enjolina Laia; Chandra Fitra Arifianto
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 3 (2026): Maret
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i3.9190

Abstract

Abstract - This study aims to analyze the influence of career self-efficacy and the impostor phenomenon on career achievement among working students at Pamulang University. The research method used is descriptive with a quantitative approach, utilizing primary data obtained through questionnaires. Data analysis includes descriptive statistical tests, instrument tests, classical assumption tests, simple linear regression tests, multiple linear regression tests, correlation coefficient tests (R/Pearson correlation), coefficient of determination tests (R-Square/R2), and hypothesis tests. The partial results show that career self-efficacy has positive and significant influence on career achievement, with a t-value of 7,758, which is greater than the t-table value of 1,980, and a significance level of 0,000, which is less than 0,05. Furthermore, the impostor phenomenon also has a positive and significance level of 0,024, which is less than 0,05. Simultaneously, the results indicate that caree self-efficacy and the impostor phenomenon have a significant influence on career achievement, as shown by the F-value of 35,036, which is grater than the F-table value of 3,07, with a significance level 0,000. The R-Square value of 0,375 indicates that career self-efficacy and the impostor phenomenon explain approximately 37,5% of the variation in career achievement, while the remaining 62,5% is influenced by other factors not examined in this study.
Pengaruh Lingkungan Kerja Dan Motivasi Kerja Terhadap Kinerja Karyawan Pada PT Agro Boga Utama Cabang Jakarta Selatan Oktaviana Sai; Yeni Septiani
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 3 (2026): Maret
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i3.9191

Abstract

Abstract - This research aims to analyze the influence of Work Environment and Work Motivation on Employee Performance at PT Agro Boga Utama, South Jakarta Branch. The research method used is descriptive with a quantitative approach. The population in this study consisted of 65 employees, all of whom were used as the sample through a saturated sampling technique. Primary data were obtained through observation, questionnaires, literature study, and documentation. The data analysis included descriptive statistical tests, research instrument tests, classical assumption tests, simple linear regression, multiple linear regression, correlation coefficient (R) test, coefficient of determination (R-Square) test, and hypothesis testing. The partial results show that the Work Environment has a positive and significant effect on Employee Performance, indicated by a t-value of 8.757, which is greater than the t-table value of 1.999, with a significance level of 0.000, which is smaller than the p-value of 0.05. Furthermore, Work Motivation also has a positive and significant effect on Employee Performance, with a t-value of 9.280, which is greater than the t-table value of 1.999, and a significance level of 0.000, which is below the p-value threshold of 0.05. Simultaneously, the Work Environment and Work Motivation variables have a positive and significant effect on Employee Performance, as indicated by an F-value of 56.105, which exceeds the F-table value of 3.145, with a significance level of 0.000, also below the p-value of 0.05. The simultaneous coefficient of determination (R-Square) value of 0.644 shows that the Work Environment and Work Motivation explain approximately 64.4% of the variation in Employee Performance, while the remaining 35.6% is influenced by other factors not examined in this study.
Pengaruh Komunikasi Internal Dan Disiplin Kerja Terhadap Kinerja Karyawan Pada Cv. Baby Ministry Indonesia Bsd Tangerang Selatan Leny Rahmawati; Heri Priyanto
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 3 (2026): Maret
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i3.9199

Abstract

Abstract - This research aims to determine the influence of Internal Communication and Work Discipline on employee performance at CV. Baby Ministry Indonesia BSD South Tangerang City. The research method uses quantitative methods through an associative approach. The population in this study was 30 respondents. The sampling technique used was non-probability sampling or saturated sampling, so the sample in this study was 30 respondents. Analysis in the research used the SPSS (Statistical Package For Social Science) program version 28.0. Data instrument testing (validity test and reliability test). Classic assumption test (normality test, multicollinearity test, heteroscedasticity test and autocorrelation test). Quantitative analysis techniques (simple linear regression test, multiple linear regression test, correlation coefficient test and coefficient of determination test). Hypothesis testing (t test and f test). The results of the research show that Internal Communication has a positive and significant influence on employee performance where the calculated t value > t table or (2.656 > 2.048) is obtained and is strengthened by the ρ value < Sig.0.05 or (0.013 < 0.05). Work Discipline has a positive and significant influence on employee performance where the calculated t value > t table or (10.910 > 2.048) is obtained. and reinforced with a ρ value < Sig.0.05 or (0.000 < 0.05). Internal Communication and Work Discipline have a positive and significant influence on employee performance where the calculated f value > f table or (64.463 > 3.350) is obtained. This is also reinforced by the ρ value < Sig.0.05 or (0.000 < 0.05) . Based on the results of the f test (simultaneous test). The results of the determination test show an R square value of 0.827, which means that the Internal Communication and Work Discipline variables can contribute 82.7% to employee performance. while the remaining amount was (100-82.7%) = 17.3% influenced by other factors that were not researched.
Pengaruh Disiplin Kerja Dan Lingkungan Kerja Terhadap Kinerja Karyawan Pada Cv Raflo Dwikarsa Kabupaten Serang Meldiana Datal; Sam Cay
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 3 (2026): Maret
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i3.9200

Abstract

Abstract - The purpose of this study is to find out the effect of work discipline on employee performance, the effect of the work environment on employee performance, and the effect of work discipline and the work environment together on employee performance. This study uses a quantitative method with 52 respondents who are employees of CV Raflo Dwikarsa. The data used in this study consist of primary data and secondary data. The data were analyzed using descriptive analysis, validity and reliability tests, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, linear regression analysis, correlation analysis, coefficient of determination, t-test, and F-test. The data analysis was carried out using SPSS. The results show that work discipline has a significant effect on employee performance at CV Raflo Dwikarsa, Serang Regency. This is proven by the t value being higher than the t table value (16.384 > 2.009) and a significance value below 0.05. The work environment also has a significant effect on employee performance. This is shown by the t value being higher than the t table value (20.529 > 2.009) and a significance value below 0.05. Work discipline and the work environment together have a significant effect on employee performance. The regression equation is Y = −0.028 + 0.357X1 + 0.640X2. The coefficient of determination is 91.3%, while the remaining 8.7% is influenced by other factors. The F test shows that the calculated F value is higher than the F table value (258.249 > 3.187).

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