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INDONESIA
Jurnal Ilmiah Ekonomi dan Manajemen
ISSN : 30257972     EISSN : 30257859     DOI : https://doi.org/10.61722/jiem/
Core Subject : Education,
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 1,860 Documents
Analisis Strategi Pengembangan Usaha Berbasis Business Model Canvas dan Analisis SWOT (Studi Kasus Café Kopgun Bandasari Kabupaten Bandung) Rizza Regitha Astiana; Hendar Rubedo
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 7 (2026): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i7.12236

Abstract

Café Kopgun Bandasari is a micro, small, and medium enterprise (MSME) in the food and beverage sector located in Bandung Regency. Despite its advantages in distinctive coffee flavor sourced from its own plantation and an attractive natural atmosphere, the café still faces operational challenges, including long serving times, inconsistent product taste, customer queue build-ups, and inconsistent implementation of Standard Operating Procedures (SOP). This study aims to analyze the business model condition of Café Kopgun Bandasari using the Business Model Canvas (BMC) framework and to formulate a proposed improvement of SOP as a business development strategy based on SWOT analysis. This research employs a qualitative descriptive method, with data collected through in-depth interviews, observation, and documentation. Data were analyzed using the Miles and Huberman interactive model and further formulated into the SWOT Matrix, IFAS, and EFAS. The results show that Café Kopgun Bandasari has a strong Value Propositions element, namely its distinctive coffee flavor and authentic natural atmosphere, but shows significant weaknesses in the Key Activities and Key Resources elements due to habitual-based operations. The IFAS-EFAS analysis places the café at coordinates (0.25; 0.04), positioning it in Quadrant I (Strength–Opportunity), which indicates a growth-oriented strategy. The recommended priority strategies include formulating a Service SOP, a Production SOP, and a Promotion SOP to transform operational weaknesses into systemic strengths.
Strategi Pemasaran HXCH Footwear Dalam Membangun Image Fashion Unisex di Instagram Aldi Leo Faisal; Hendar Rubedo
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 7 (2026): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i7.12248

Abstract

HXCH Footwear is a local sneaker and clothing brand from Bandung that has carried a unisex fashion concept since its establishment. Despite competitive product quality and pricing compared to similar local brands, HXCH Footwear has experienced declining purchase interest, particularly among female consumers. This study analyzes HXCH Footwear's marketing strategy, particularly promotion through Instagram, in building a unisex fashion image based on the marketing mix concept, identifies the obstacles faced; and formulates a marketing strategy based on SWOT analysis. This study uses a qualitative approach with a descriptive case study method. Data were obtained through in-depth interviews with the owner, social media manager, and consumers selected through purposive sampling, complemented by observation and documentation, then analyzed using the Miles and Huberman interactive model. Results show that the product, price, and place elements of the marketing mix were carefully designed to support the unisex concept, yet the promotion element suffers from dysfunction due to Instagram content dominated by male models, creating a gender bias in user image and contributing to a 31.2% sales decline among female consumers. The main obstacle stems from a limited gender perspective within the internal creative team. Based on SWOT analysis, strategies were formulated including involving female talent in the creative team, balanced cross-gender content scheduling, collaboration with female micro-influencers, and close-up video content production to highlight product quality.
PENGARUH KUALITAS PRODUK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN FASHION PADA APLIKASI SHOPEE DI KECAMATAN CIBEUNYING KIDUL KOTA BANDUNG Anggi Sri Mulyani; Inta Budi Setyanusa
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 7 (2026): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i7.12249

Abstract

Perkembangan e-commerce di Indonesia semakin pesat, khususnya platform Shopee yang menjadi salah satu pilihan utama masyarakat berbelanja produk fashion. Persaingan yang ketat membuat konsumen semakin kritis dalam mengambil keputusan pembelian, terutama terkait kualitas produk dan harga. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas produk dan harga secara parsial maupun simultan terhadap keputusan pembelian produk fashion pada aplikasi Shopee di Kecamatan Cibeunying Kidul Kota Bandung. Metode penelitian yang digunakan adalah kuantitatif dengan desain survei. Sampel penelitian berjumlah 100 responden yang diambil menggunakan rumus Slovin dengan teknik Proportionate Stratified Random Sampling. Pengumpulan data dilakukan melalui kuesioner yang diuji validitas dan reliabilitasnya, kemudian dianalisis menggunakan analisis regresi linear berganda, uji t, dan uji F. Hasil penelitian menunjukkan bahwa secara parsial kualitas produk berpengaruh positif dan signifikan terhadap keputusan pembelian sebesar 21,67%, sedangkan harga berpengaruh positif dan signifikan sebesar 34,62%. Secara simultan, kedua variabel tersebut bersama-sama memberikan pengaruh sebesar 63,2% terhadap keputusan pembelian, sedangkan sisanya dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini.
Analisis Implementasi Coretax dalam Administrasi Perpajakan pada BBPMB tekMIRA Kota Bandung Melalui Pendekatan Technology Acceptance Model Nadila Putri Aulia; Evi Sofyati
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 7 (2026): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i7.12251

Abstract

The implementation of good governance is an important aspect in supporting accountability, transparency, and effectiveness in public sector organizations. In tax administration, the application of an integrated administrative system is expected to support the implementation of good governance principles. The Coretax Administration System was implemented as an integrated tax administration system; however, its implementation still faces technical challenges and requires user adaptation. This study aims to analyze the implementation of Coretax in tax administration at the Balai Besar Pengujian Mineral dan Batubara (BBPMB) tekMIRA Bandung through the Technology Acceptance Model (TAM) approach and to examine its contribution to good governance. This research uses a qualitative approach with a descriptive qualitative method. Data were collected through semi-structured interviews, observation, and documentation. Informants were selected purposively based on their knowledge, experience, and involvement in Coretax implementation. Data analysis consisted of data condensation, data display, and conclusion drawing and verification. Data validity was examined through source triangulation, technique triangulation, and member checking. The findings indicate that Coretax implementation supports tax administration by integrating tax reporting and payment processes, improving transparency, facilitating transaction monitoring, and supporting accountability in tax administration. Based on the Perceived Usefulness dimension, Coretax is perceived as beneficial in supporting administrative effectiveness and efficiency. Based on Perceived Ease of Use, users have been able to adapt to and operate the system, although technical obstacles and the need for further training remain. Based on Actual System Use, Coretax has been used as the main system for tax administration. Nevertheless, system errors, data mismatches, slow access, and system instability remain challenges. Overall, Coretax implementation contributes to supporting good governance principles, particularly transparency and accountability, but its implementation still requires continuous system improvement, user readiness, and organizational support..
STRATEGI PENINGKATAN PENDAPATAN ASLI DAERAH MELALUI OPTIMALISASI PAJAK DAN RETRIBUSI DAERAH DI KOTA KENDARI Kesya Aurelya Putri; Arifuddin Arifuddin; Nitri Mirosea
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 7 (2026): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i7.12255

Abstract

Pendapatan Asli Daerah (PAD) Kota Kendari selama periode 2020–2024 belum mencapai target yang ditetapkan, khususnya pada sektor pajak dan retribusi daerah yang masih menghadapi berbagai kendala, seperti rendahnya kesadaran wajib pajak, lemahnya sistem database pajak, keterbatasan sumber daya manusia, serta belum maksimalnya pelayanan perpajakan daerah. Realisasi PAD Kota Kendari selama lima tahun terakhir hanya mencapai rata-rata 82,55% dari target, dengan realisasi retribusi daerah yang bahkan hanya mencapai 34,42% dari target yang ditetapkan. Kondisi inilah yang mendorong peneliti untuk mengkaji lebih dalam strategi peningkatan PAD melalui optimalisasi pajak dan retribusi daerah di Kota Kendari. Penelitian ini bertujuan untuk mengetahui strategi peningkatan Pendapatan Asli Daerah (PAD) melalui optimalisasi pajak dan retribusi daerah di Kota Kendari. Penelitian ini menggunakan pendekatan kualitatif dengan tipe penelitian deskriptif. Informan penelitian terdiri atas lima orang yang dipilih menggunakan teknik purposive sampling, yaitu Kepala Bidang Pendapatan Daerah, Admin SIP PAD, Bendahara Penerima, Kasubid Pelayanan Pendaftaran dan Penetapan Pajak, serta Kasubbid Penetapan Pajak Daerah BAPENDA Kota Kendari. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi. Teknik analisis data menggunakan analisis SWOT yang diperkuat dengan matriks Internal Factor Evaluation (IFE) dan External Factor Evaluation (EFE) untuk mengidentifikasi faktor internal dan eksternal yang memengaruhi peningkatan PAD, dengan keabsahan data dijamin melalui triangulasi sumber, triangulasi teknik, dan triangulasi waktu. Hasil penelitian menunjukkan bahwa strategi peningkatan PAD dilakukan melalui intensifikasi dan ekstensifikasi pajak dan retribusi daerah. Hasil analisis IFE menghasilkan skor 1,99 dengan kekuatan utama pada regulasi daerah yang jelas dan digitalisasi sistem, sedangkan kelemahan utama pada pendataan objek pajak yang belum optimal dan integrasi database yang belum berjalan baik. Hasil analisis EFE menghasilkan skor 2,07 dengan peluang utama berupa pertumbuhan sektor usaha dan perkembangan teknologi digital, sedangkan ancaman utama berupa risiko human error dan rendahnya kepatuhan wajib pajak. Diagram SWOT menempatkan BAPENDA Kota Kendari pada kuadran I (Strength–Opportunity) dengan koordinat (1,99; 2,07), yang menunjukkan peluang besar untuk menerapkan strategi agresif melalui pemanfaatan teknologi, dukungan regulasi, dan potensi ekonomi daerah secara optimal. Penelitian ini menyimpulkan bahwa efektivitas strategi peningkatan PAD masih memerlukan penguatan lebih lanjut, khususnya pada integrasi database, kualitas sumber daya manusia, dan kepatuhan wajib pajak, agar peningkatan PAD dapat berjalan secara optimal dan berkelanjutan.
DINAMIKA KESEJAHTERAAN MASYARAKAT MELALUI PROGRAM KELUARGA HARAPAN: PERSPEKTIF FENOMENA KEMISKINAN STRUKTURAL FUNGSIONAL DI DESA GRABAGAN, KABUPATEN TUBAN Putri Dewi Widiastutik; Nurul Hanifa
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 7 (2026): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i7.12257

Abstract

Penelitian ini mengkaji dinamika kesejahteraan masyarakat penerima Program Keluarga Harapan (PKH) di Desa Grabagan, Kabupaten Tuban, yang masih menghadapi tingkat kemiskinan tinggi meskipun bantuan sosial telah berjalan, sehingga diperlukan telaah mendalam melalui perspektif kemiskinan struktural-fungsional untuk menganalisis implementasi program, perubahan kesejahteraan, serta faktor pendukung dan penghambat keberhasilannya. Dengan pendekatan kualitatif-fenomenologis, data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi terhadap 23 informan (20 Keluarga Penerima Manfaat dan 3 petugas PKH), kemudian dianalisis menggunakan reduksi data, penyajian data, dan penarikan kesimpulan berdasarkan Teori Fungsionalisme Struktural Talcott Parsons (AGIL) dan Capability Approach Amartya Sen. Hasil penelitian menunjukkan bahwa PKH telah memberi manfaat nyata dalam meningkatkan akses pendidikan, kesehatan, dan pemenuhan kebutuhan dasar, namun belum mampu mengatasi akar kemiskinan struktural secara menyeluruh akibat kendala kepemilikan lahan sempit, ketergantungan terhadap tengkulak, kesalahan data kependudukan dan DTKS, serta budaya ketergantungan terhadap bantuan sosial; dari sisi kapabilitas, program ini berhasil memperkuat kemampuan dasar di bidang pendidikan dan kesehatan tetapi belum optimal mendorong kapabilitas ekonomi karena bantuan lebih banyak digunakan untuk kebutuhan konsumtif, dengan faktor pendukung berupa peran aktif pendamping, integrasi lintas program, dan infrastruktur desa yang memadai, sementara faktor penghambat mencakup persoalan administratif, lemahnya kelembagaan ekonomi desa, serta hambatan sosial-kultural terhadap kemandirian ekonomi masyarakat, sehingga PKH terbukti berperan penting sebagai jaring pengaman sosial namun efektivitasnya dalam mendorong transformasi kesejahteraan jangka panjang masih memerlukan penguatan melalui pemberdayaan ekonomi, perbaikan validitas data penerima manfaat, dan sinergi antarprogram pembangunan desa.
Analisis Dampak Strategi Promosi Dan Penetapan Harga Di Shopee Terhadap Tingkat Kepuasan Konsumen Produk Konilife Pada PT. Konimex Cabang Tangerang Firna Khairunisa; Asep Sulaeman
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 7 (2026): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i7.12265

Abstract

Abstract - This study aims to analyze the influence of promotional strategies and pricing on customer satisfaction with Konilife products on the Shopee platform. The background of this study is based on the increasingly intense competition in the e-commerce industry, which encourages companies to implement effective marketing strategies to improve customer satisfaction. This study employed a qualitative approach, with data collected through questionnaires distributed to consumers who had purchased Konilife products via Shopee. The collected data were analyzed to determine the influence of promotional strategies and pricing on customer satisfaction. The results indicate that promotional strategies have a positive effect on customer satisfaction. Promotional activities carried out through Shopee, such as advertisements, discounts, and the provision of clear and attractive product information, were able to increase consumers' purchase intentions and assist them in making purchasing decisions. In addition, pricing also had a positive influence on customer satisfaction. Most consumers perceived the prices of Konilife products as affordable and proportional to the quality received, thereby creating a positive value perception and increasing post-purchase satisfaction. However, some consumers perceived the prices differently when comparing Konilife products with similar competing brands. Overall, effective promotional strategies and appropriate pricing were proven to enhance customer satisfaction with Konilife products on Shopee. The SWOT analysis produced Strength, Weakness, Opportunity, and Threat scores of 4.40, 3.50, 4.45, and 4.10, respectively, resulting in SWOT coordinates of (0.90, 0.35), which place the company in Quadrant I (Growth Strategy). Furthermore, the Quantitative Strategic Planning Matrix (QSPM) analysis showed that Strategy 1 (Shopee Promotion Optimization) achieved the highest Total Attractiveness Score (TAS) of 15.55, compared to 15.25 for Strategy 3 and 14.90 for Strategy 2. These findings indicate that optimizing digital promotional activities through Shopee features is the most effective strategy for improving customer satisfaction with Konilife products at PT Konimex Tangerang Branch. The results of this study are expected to provide valuable insights and serve as a reference for the company in developing more effective and customer-oriented marketing strategies.
Perancangan Sistem Informasi Manajemen Keuangan pada Masjid Al Mustaqim Helvetia Tengah Berbasis Web dengan Metode Rapid Application Development (RAD) Muhammad Farhan Mahendra; Demonius Sarumaha; Saiful Amir
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 7 (2026): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i7.12267

Abstract

Financial management in most mosques, including Al Mustaqim Mosque in Helvetia Tengah, is still carried out manually using paper-based cash books and reports, making it prone to recording errors, difficult to trace, and lacking transparency for both worshippers and mosque administrators. This research aims to design and build a web-based Financial Management Information System for Al Mustaqim Mosque in Helvetia Tengah so that the recording of income, expenses, and financial reporting can be carried out in a computerized, accurate, and transparently accessible manner for the public. The development method used is Rapid Application Development (RAD), consisting of five stages: business modeling to map the mosque’s financial management business process, data modeling to design the transaction and user database structure, process modeling to translate the business process into system functions, application generation to build the application using the Flask framework. The result of this research is a web-based information system built using Flask, SQLAlchemy, and an SQLite database, equipped with a public portal for financial transparency to worshippers, an admin dashboard, CRUD (create, read, update, delete) operations for income and expense transactions, Based on the implementation and testing results, it can be concluded that the developed system is able to improve the efficiency of recording time, the accuracy of balance calculations, and the transparency of mosque financial management compared to the previously used manual recording method.
Pengaruh Persepsi Harga, Service Excellence, dan Inovasi Layanan terhadap Kepuasan Penumpang Bus Super Executive Primajasa Perusahaan Otobus (PO) Tasikmalaya Salsa Salsa; Agung Pramudya
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 7 (2026): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i7.12272

Abstract

This study aims to analyze the influence of price perception, service excellence, and service innovation on passenger satisfaction of Bus Super executive Primajasa PO Tasikmalaya. The research was motivated by a ticket sales decline phenomenon and pre-survey findings indicating that passenger satisfaction still needs improvement. This study employed a quantitative approach with Bus Super executive Primajasa passengers as the research subjects, and data collection techniques using questionnaires and documentation. Data analysis was conducted descriptively and verificatively using multiple regression analysis. The results showed that all variables were in the feasible category, with price perception (0.7558), service excellence (0.7812), service innovation (0.7536), and passenger satisfaction (0.7856). Partially, price perception (t count = 5.565; sig. 0.000), service excellence (t count = 6.352; sig. 0.000), and service innovation (t count = 5.356; sig. 0.000) have a significant effect on passenger satisfaction. Simultaneously, these three variables also have a significant effect (F count = 49.045; sig. 0.000) with a contribution of (R² = 0.615). This study concludes that improving price perception, service excellence, and service innovation together can encourage passenger satisfaction, so the company needs to maintain and improve these three aspects in order to maintain customer loyalty amidst competition in intercity transportation services.
Pengaruh Lingkungan Kerja Non Fisik Dan Disiplin Kerja Terhadap Kinerja Karyawan Pada PT Bharaduta Jaya Sakti Jakarta Selatan Pratama Supriadi; Chotamul Fajri
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 7 (2026): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i7.12292

Abstract

The purpose of this study was to determine the effect of work stress and workload on employee turnover intention at PT Bharaduta Jaya Sakti, both partially and simultaneously. The method used in this study is an associative quantitative method. The population at PT Bharaduta Jaya Sakti was 85 respondents. The sample used in this study used a saturated sample, which means it is the same as the population of 85 people. The analysis in this study used the SPSS program version 25. The data analysis method used a simple linear regression test, multiple linear regression, correlation coefficient, determination coefficient, partial t test and simultaneous f test. The results of this study indicate that: There is a partial significant effect of work stress on employee turnover intention at PT Bharaduta Jaya Sakti. This can be proven because the work stress variable (X1) has a calculated T value of 13,257 > t table 1.989 with a significance level of 0.000 <0.05, so Ho1 is rejected and Ha1 is accepted. There is a partial significant effect of workload on employee turnover intention at PT Bharaduta Jaya Sakti. This is proven because the workload variable (X2) has a calculated t-value of 13,299 > t-table 1.989 with a significance level of 0.000 < 0.05. Therefore, Ho2 is rejected and Ha2 is accepted. There is a significant simultaneous effect of work stress and workload on employee turnover intention at PT Bharaduta Jaya Sakti. This is proven because the calculated f-value of 157,331 > f-table of 3.108 with a significance level of 0.000 < 0.05. Therefore, Ho3 is rejected and Ha3 is accepted. The coefficient of determination test results are indicated by an R-square value of 0.791, indicating that the work stress (X1) and workload (X2) variables contribute 79,1% to the turnover intention variable (Y), while the remaining 20,9% is due to other variables not examined in this study.

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