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Journal of Management and Innovation Entrepreneurship (JMIE)
ISSN : -     EISSN : 30266505     DOI : https://doi.org/10.59407/jmie.v1i1.161
Journal of Management and Innovation Entrepreneurship (JMIE) is a national journal as a scientific study media results of research, thinking, and critical-analytical studies on research in the fields of marketing management, financial management, SDM management, operations/production management, business management, innovation management, marketing and management, and enterprise. It publishes four annual editions: January, April, July, and October. All receipts of the script will be processed through a double-blind review by bestari partners. The manuscript must be written in either INDONESIA or ENGLISH.
Articles 285 Documents
GREEN ACCOUNTING DAN KEBERLANJUTAN KINERJA KEUANGAN PERUSAHAAN DALAM PERSPEKTIF SYARIAH Imamunandar, Imamunandar
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 3 No. 3 (2026): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jmie.v3i3.3537

Abstract

Penelitian ini bertujuan untuk menganalisis dan mensintesis secara sistematis pengaruh penerapan green accounting dan kinerja lingkungan terhadap keberlanjutan kinerja keuangan perusahaan serta meninjau relevansinya dalam perspektif akuntansi syariah. Metode penelitian yang digunakan adalah Systematic Literature Review (SLR) dengan pendekatan PRISMA melalui tahapan identification, screening, eligibility, dan included, dengan jumlah sampel sebanyak 19 artikel ilmiah yang relevan dalam lima tahun terakhir. Hasil penelitian menunjukkan bahwa pengaruh green accounting terhadap kinerja keuangan perusahaan bersifat beragam, di mana secara parsial sering tidak signifikan terutama dalam jangka pendek, namun cenderung memberikan dampak positif apabila diterapkan secara konsisten dan didukung oleh kinerja lingkungan yang baik; sementara itu, kinerja lingkungan terbukti lebih konsisten berpengaruh positif terhadap kinerja keuangan serta mampu memperkuat hubungan antara green accounting dan kinerja keuangan. Simpulan penelitian ini menunjukkan bahwa secara simultan green accounting dan kinerja lingkungan berkontribusi dalam meningkatkan keberlanjutan kinerja keuangan perusahaan, serta dalam perspektif syariah penerapannya sejalan dengan prinsip amanah, keadilan, dan kemaslahatan meskipun tidak selalu memberikan dampak finansial secara langsung.
PENGARUH TOTAL ASSET TURNOVER, NET PROFIT MARGIN (NPM) DAN DEBT TO ASSET RATIO (DAR) TERHADAP RETURN SAHAM PADA PT MERDEKA COPPER GOLD TBK PERIODE 2015-2024 Honai Hazali Sangadji; Kartono, Kartono; Rita Satria
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 3 No. 3 (2026): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jmie.v3i3.3623

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Total Asset Turnover (TATO), Net Profit Margin (NPM), dan Debt to Asset Ratio (DAR) terhadap return saham pada PT Merdeka Copper Gold Tbk periode 2015–2024. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan jenis penelitian asosiatif, menggunakan data sekunder berupa laporan keuangan dan harga saham tahunan yang dianalisis dengan regresi linier berganda serta uji asumsi klasik menggunakan bantuan SPSS versi 26. Hasil penelitian menunjukkan bahwa secara parsial TATO, NPM, dan DAR tidak berpengaruh signifikan terhadap return saham, yang ditunjukkan oleh nilai signifikansi masing-masing variabel lebih besar dari 0,05. Secara simultan, ketiga variabel juga tidak berpengaruh signifikan terhadap return saham dengan nilai signifikansi uji F sebesar 0,823 > 0,05 dan nilai koefisien determinasi (R²) sebesar 0,103 yang menunjukkan kemampuan model dalam menjelaskan variasi return saham tergolong rendah. Simpulan penelitian ini adalah bahwa rasio aktivitas, profitabilitas, dan solvabilitas belum mampu menjelaskan perubahan return saham secara signifikan, sehingga return saham lebih dipengaruhi oleh faktor eksternal seperti kondisi pasar, harga komoditas, dan sentimen investor.
SUSTAINABILITY REPORTING QUALITY IN THE HEALTHCARE SECTOR OF IDX-LISTED COMPANIES Widiyati, Sri; Tiswiyanti, Wiwik; Kusumastuti, Ratih; Mukhzarudfa, Mukhzarudfa
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 3 No. 3 (2026): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jmie.v3i3.3628

Abstract

This study aims to examine the quality of sustainability reporting through an analysis of Environmental, Social, and Governance (ESG) risk scores and their relationship to financial performance in healthcare companies listed on the Indonesia Stock Exchange (IDX) for the period of 2020-2024. This study uses a descriptive quantitative method with a benchmarking approach. This study selected a sample of 7 companies through a purposive sampling technique, resulting in a total of 35 observations during the observation period. The results show significant variations in ESG risk management across companies. Private companies such as PT Mitra Keluarga Karyasehat Tbk. (MIKA) and PT Kalbe Farma Tbk. (KLBF) have successfully demonstrated a consistent trend of increasing risk, achieving a low-risk category. In contrast, state-owned enterprises such as PT Indofarma Tbk. (INAF) remain trapped in the severe-risk category, accompanied by significant financial performance challenges. The study concludes that transparency and success in ESG risk mitigation are positively associated with financial stability and market confidence, especially during critical times such as the pandemic. ESG disclosure has proven to be more than just an administrative obligation, but also a strategic instrument to ensure long-term business sustainability and competitiveness in the capital market.
TITLE: THE INFLUENCE OF MENTAL ACCOUNTING AND RISK AVERSION ON INVESTMENT DECISIONS (SURVEY ON ONLINE GAME PLAYERS) Oroqulov, Behruzbek; Rozali, Rozmita Dewi Yuniarti; Elis Mediawati; Mekhrangiz Khudayarova
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 3 No. 3 (2026): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jmie.v3i3.3644

Abstract

This study investigates how mental accounting and risk aversion shape investment decisions among online game players in Indonesia. Drawing on Thaler's (1985, 1999) mental accounting framework and Kahneman and Tversky's (1979) Prospect Theory, the research explores whether the behavioral biases commonly found in traditional investor populations also emerge within digitally mediated economic contexts. A quantitative approach was used, with primary data collected through a structured online questionnaire administered to 122 active online game players. All variables were measured using a five-point Likert scale, and the data were analyzed through multiple linear regression using SPSS version 26. The results confirm that both mental accounting and risk aversion significantly and positively influence investment decisions. Together, these two variables explain a meaningful portion of the variance in investment behavior, with the overall model reaching statistical significance. These findings indicate that behavioral finance mechanisms remain relevant within virtual economic environments, and carry practical implications for financial educators and investment platform designers working with digitally engaged young investors.
BIBLIOMETRIC ANALYSIS AND SYSTEMATIC LITERATURE REVIEW:  INTEGRATING PRODUCTION PLANNING AND FORECASTING IN MANUFACTURING AND REMANUFACTURING INDUSTRIES Munawaroh, Rianzah; Noviani, Eni; Rozi, Alfan Fakhrul; Handayani, Puji; Restuningdiah, Nurika
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 3 No. 3 (2026): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jmie.v3i3.3671

Abstract

In facing intense market competition and environmental sustainability demands, companies require accurate production planning and forecasting to avoid losses resulting from errors in demand predictions. This research aims to explore the relationship between production planning and forecasting with various analytical tools, as well as to map the methods and practices used by the manufacturing and remanufacturing industries. The method used is a combination of bibliometric analysis and systematic literature review (SLR). The bibliometric analysis, conducted using VOSviewer software, serves to quantitatively map publication trends, co-authorship networks, keyword co-occurrence, and thematic clusters within the existing literature, thereby revealing the intellectual structure of the field. The SLR complements this by providing a qualitative, step-by-step synthesis of the selected studies, ensuring a rigorous and reproducible evaluation of the evidence. Data were sourced from the Scopus and ScienceDirect databases covering the period 2021–2026. From an initial set of 214 articles, a screening process based on relevance, methodology, and alignment with the research questions was applied, The result in the selection of the 10 most relevant articles for in-depth analysis. The study found that no single forecasting method is best for all situations, its effectiveness depends on contexts such as demand volatility, product lifecycle stage, and sustainability constraints. Dynamic forecasting integrated with strategic planning is more resilient to external disruptions. The current research trend is shifting to hybrid models that combine machine learning with traditional statistical methods. The key challenge going forward is bridging the gap between state-of-the-art methods and industry realities, especially for SMEs that lack technical and financial resources. The solution needed is an adaptive framework that responds to disruptions in real time and balances predictive accuracy with practical application