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Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Published by PT. Karya Inovatif Nusantara
ISSN : -     EISSN : 30308402     DOI : https://doi.org/10.51922/jibma.v2i1.9
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi is an open access journal published four times a year (February, May, August, November) With e-ISSN : 3030-8402. The editorial board invites writers, researchers, lecturers, undergraduate and graduate students, and practitioners to publish and share their ideas through scientific and empirical research in the fields of Business Management and accounting. The main objective of this publication is to improve theory, concepts and practices in the field of Business Management and accounting. Research dissemination will enable young researchers and practitioners to present and share their scientific empirical findings. We will be a bridge between theory and practice in Business Management and accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 93 Documents
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The Impact of Social Media Marketing on Brand Awareness, Engagement, and Purchase Intention Setiawan, Budi; Fadre, Lady Angelina
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 3 No. 3 (2025): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v3i3.201

Abstract

In the digital era, social media marketing has become an essential strategy for fashion brands to build consumer relationships and influence purchasing decisions. However, in Indonesia, Uniqlo’s social media efforts have shown mixed results, with some consumers lacking awareness and engagement despite the brand’s active online presence. This study aims to examine how social media marketing influences brand awareness, consumer brand engagement, and purchase intention among Uniqlo consumers in Indonesia. A quantitative approach was employed, targeting individuals who have purchased Uniqlo products and interacted with the brand’s social media platforms. Data were collected through an online questionnaire and analyzed to explore the relationships among the variables. The findings indicate that social media marketing positively affects brand awareness and consumer engagement, both of which play important roles in shaping purchase intention. The results highlight that interactive and informative content strengthens brand recognition and fosters emotional connections, which in turn increase consumers’ willingness to buy. Based on these findings, it is recommended that Uniqlo and similar fashion retailers enhance their digital strategies by delivering more personalized, engaging, and consistent messaging to boost consumer response and loyalty.
Pengaruh Price Fairness Dan Servicecape Terhadap Repurchase Intention Pada Cafe Di Kota Sorong Frisayanti , Fadia; Sofia, Susetyowati; Rahayu, Agilistya; Hasrun, Andi
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 3 No. 3 (2025): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v3i3.216

Abstract

The purpose of this study was to determine the effect of price fairness and servicescape on repurchase intention at cafes in Sorong City, West Papua. The research method uses quantitative methods, the data obtained is based on the answers of 123 respondents to the questionnaire, the sample was taken using purposive sampling technique with the criteria that they have visited a café in Sorong city. The data analysis technique uses validity test, reliability test, normality test, linearity test, multicollinearity test, heteroscedasticity test, multiple regression test, t test, F test, and determination coefficient test. The results of this study indicate that price fairness and servicecape have a positive and significant effect on repurchase intention.
Pengaruh Motivasi dan disiplin Kerja Terhadap Kinerja Karyawan Pada PT. Lingkar Sakti Mas Banjarmasin Saidilah; Siti Mardah; Citra Amelia
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 3 No. 3 (2025): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v3i3.217

Abstract

This study aims to assess the influence of Motivation and Work Discipline on Employee Performance at PT. Lingkar Sakti Mas Banjarmasin. This study uses a quantitative approach with 32 respondents, all of whom were sampled through saturated sampling techniques. The research instrument was a Likert scale questionnaire that had been tested for validity and reliability. Data analysis was performed using multiple linear regression. The results showed that Motivation (X1) had a significant effect on Performance (Y), with a calculated t value of 2.355> t table 2.042 and a significance of 0.026 <0.05. Work Discipline (X2) also had a significant effect, with a calculated t value of 3.683> t table 2.042 and a significance of 0.001 <0.05. Simultaneous test (F test) shows F count 12.310 > F table 3.328 and significance 0.000 < 0.05, which means that together Motivation and Work Discipline have a significant effect on Performance. In conclusion, improving employee performance can be achieved if work motivation and work discipline are carried out in a balanced and consistent manner.
Analisis Laporan Keuangan Dalam Menilai Kinerja Keuangan PT Satria Antaran Prima Tbk Periode 2021-2024 Sirait, Jersi Riani Br; Riny Jefri
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 3 No. 3 (2025): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v3i3.253

Abstract

This study investigates the financial statement analysis undertaken to evaluate the financial performance of PT Satria Antaran Prima Tbk. The research employs quantitative descriptive approach utilizing three categories including liquidity, solvency, and profibality ratios. The financial statement data used in this study are secondary data for the period 2021-2024 obtained from the Indonesia Stock Exchange. The results reveal that the company’s overall financial condition is relatively poor. From the liquidity perspective, the company’s financial condition is considered favorable from the creditors’ standpoint, as the liquidity remains within the safe threshold, however it is less favorable from the investors’ perspective since the decrease in liquidity does not contribute to grow investment value to generate higher profits. In terms of solvency and profitability, the company’s performance is also considered poor, as the solvency ratios tends to increase while the profitability ratio tends to decrease. Although the profitability ratio has declined, the company possesses a big substantial other comprehensive income (OCI) particularly in 2024. This component is not included in the ratio since the profit used in the analysis represents net income after tax. However, according to previous study, the value of OCI can be considered an indicator for forecasting future cash flows.
Application of Fiscal Reconciliation Towards Corporate Income Tax Calculations in Quality Fried Chicken Financial Reports Emilda Kadriyani; Mislinawati; Muhammad Abthahi; Ramadhan, Rizki; M. Akmal
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 3 No. 4 (2025): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v3i4.218

Abstract

The purpose of research is to determine the application of Fiscal Reconciliation to the calculation of Corporate Income Tax in the financial statements of Quality Fried Chicken Banda Aceh. This topic was chosen because tax reconciliation is an important part of business tax reporting. The data used in this study are quantitative and qualitative. The data source used in this study is primary data. The results of this study indicate that Quality Fried Chicken Banda Aceh does not prepare its financial statements completely in accordance with Law Number 36 of 2008 concerning Income Tax. This is evidenced by several expense accounts that have not been subject to tax adjustments in the company's financial statements. Quality Fried Chicken Banda Aceh still does not have good evidence. Quality Fried Chicken Banda Aceh must know, understand and follow the development of taxation in Indonesia. Quality Fried Chicken Banda Aceh must also have good records in case of problems or events that are detrimental to the business.
Analisis Pengaruh Implementasi Aplikasi Comes dan Tingkat Kesadaran Pegawai Terhadap Efektivitas Pelaksanaan Absensi Pegawai Pada PT PLN Indonesia Power Services Rahmawati, Salsabillah; Rosmita
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 3 No. 4 (2025): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v3i4.233

Abstract

Kemajuan teknologi telah mendorong PT PLN Indonesia Power Services untuk mengembangkan aplikasi absensi digital bernama Comes sebagai solusi absensi bold, yang bertujuan untuk meningkatkan efisiensi dan efektivitas manajemen absensi karyawan. Efektivitas sistem ini ditentukan tidak hanya oleh kualitas teknologi tetapi juga oleh kesadaran pengguna dalam implementasinya. Penelitian ini bertujuan untuk menganalisis pengaruh penerapan kecerdasan dan kesadaran karyawan terhadap efektivitas manajemen absensi di tempat kerja. Data dianalisis menggunakan berbagai uji statistik yang relevan untuk menguji pengaruh penerapan fungsi dan kesadaran karyawan terhadap efektivitas absensi. Hasil penelitian menunjukkan bahwa kedua variabel bebas tersebut berpengaruh positif terhadap efektivitas manajemen absensi. Temuan ini menyoroti bahwa keberhasilan sistem absensi digital bergantung pada sinergi antara kualitas aplikasi dan kesadaran disiplin karyawan. Oleh karena itu, memperkuat teknologi yang ramah pengguna dan menumbuhkan budaya kerja yang sadar waktu merupakan faktor kunci dalam meningkatkan efektivitas sistem absensi digital. Abstrak Kemajuan teknologi mendorong PT PLN Indonesia Power Services mengembangkan aplikasi absensi digital bernama Hadir sebagai solusi absensi berani, dengan tujuan meningkatkan efisiensi dan efektivitas pemeliharaan kehadiran pegawai. Efektivitas sistem ini tidak hanya ditentukan oleh kualitas teknologi, tetapi juga oleh kesadaran pengguna dalam menjalankannya. Penelitian ini bertujuan untuk menganalisis pengaruh penerapan aplikasi dan tingkat kesadaran pegawai terhadap efektivitas pelaksanaan absensi di lingkungan kerja. Data dianalisis dengan berbagai uji statistik yang relevan untuk mengetahui pengaruh penerapan aplikasi dan tingkat kesadaran pegawai terhadap efektivitas pelaksanaan absensi. Hasil penelitian menunjukkan bahwa kedua variabel independen tersebut secara positif mempengaruhi efektivitas pelaksanaan absensi. Temuan ini menegaskan bahwa keberhasilan sistem absensi digital ditentukan oleh sinergi antara kualitas aplikasi dan kesadaran disiplin pegawai. Oleh karena itu, penguatan teknologi yang user-friendly serta pengembangan budaya kerja yang sadar waktu menjadi faktor kunci dalam meningkatkan efektivitas sistem absensi digital.
Analisis Pengaruh Stres Kerja Dan Disiplin Kerja Terhadap Kinerja Karyawan Bagian Biro Sumber Daya Manusia Aparatur Dan Organisasi Badan Narkotika Nasional Republik Indonesia Di Jakarta Indah Putri Amelia; Lukman Hakim; Iwan Supriyanto
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 3 No. 4 (2025): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v3i4.236

Abstract

This study aims to analyze the influence of work stress and work discipline on employee performance in the Bureau of Human Resources for Apparatus and Organization of the National Narcotics Agency of the Republic of Indonesia in Jakarta. This study uses a quantitative approach, with all employees of the Bureau of Human Resources for Apparatus and Organization as many as 65 people as respondents. Data were collected through questionnaires and analyzed using multiple linear regression test methods with the help of SPSS. The results obtained indicate that work stress partially does not have a significant effect on employee performance, with a t-value of 0.857 and a significance of 0.395. This means that the level of stress felt by employees does not directly reduce or increase their performance. Meanwhile, work discipline has proven to have a significant effect, indicated by a t-value of 3.850 and a significance value of 0.001. When tested together, work stress and work discipline have a significant effect on performance, with F count of 9.359 and significance of 0.001. The contribution of both variabels to employee performance is 23.2%.
Analisa Peramalan Penjualan Produk MCM Wordwide Dengan Metode Moving Average Dan Exponential Smoothing Pada PT Sumaco Wahana Utama Kebayoran Baru Jakarta Selatan Damai Yamca Veva; Sosrowidgo, Suryanto
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 3 No. 4 (2025): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v3i4.251

Abstract

This study aims to analyze and compare the effectiveness of moving average and exponential smoothing methods in forecasting sales of MCM Worldwide products at PT Sumaco Wahana Utama Kebayoran Baru South Jakarta. The research uses a quantitative approach with historical sales data for 24 months period 2023-2024. The moving average method was applied with three period variations of 3 months, 6 months, and 12 months, while exponential smoothing was optimized with alpha parameters 0.1 to 0.9. Accuracy evaluation uses three indicators: Mean Absolute Error, Mean Absolute Percentage Error, and Root Mean Square Error. The results showed that the exponential smoothing method with alpha 0.3 provided the most accurate forecasting results with MAE value of 9.2 units, MAPE 14.8 percent, and RMSE 11.6 units, better than moving average 6 months with MAE 10.8 units, MAPE 17.4 percent, and RMSE 14.2 units. Exponential smoothing proved to be more adaptive to changing sales patterns of dynamic luxury fashion products. This study recommends the implementation of exponential smoothing for inventory management optimization and improving company operational efficiency.
Pengaruh Pelatihan Dan Motivasi Terhadap Produktivitas Kerja Karyawan Produksi Pada PT. Sukses Makmur Plastindo Tangerang : Pengaruh Pelatihan Dan Motivasi Terhadap Produktivitas Kerja Karyawan Produksi Pada PT. Sukses Makmur Plastindo Tangerang Agus, Agus Sugiyanto
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 3 No. 4 (2025): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v3i4.262

Abstract

This study aims to analyze and determine the effect of training and motivation on the workproductivity of production employees at PT. Sukes Makmur Plastindo. This research is a type ofdescriptive research with a quantitative approach method and by distributing questionnaires filledout by 93 respondents as a research instrument, while the data sources used are primary dataand secondary data. Besides that, in taking a data, the writer also uses validity test, reliability test,normality test, partial correlation analysis test, coefficient of determination test, multiple linearregression analysis, t test and F test. The results of the t (partial) analysis test on the Trainingvariable (X1) has an influence on the Work Productivity variable (Y) where the value of tcount =2.861 > ttable = 1.986 with a significance level of 0.000 is 0.316 or 31.6%. As for the results ofthe t-test analysis (partial) on the variable Motivation (X2) it also has an influence on the WorkProductivity variable (Y) where it is obtained that tcount = 4.692 > ttable = 1.986 with a significancelevel of 0.000 which is 0.518 or 51.8%. Based on the results of the ANOVA test, the value ofFcount = 78.256 > Ftable 3.10 with an Adjusted R Square value of 0.541 or 54.1%, the results ofthis study prove that, on the variable Training (X1) Motivation (X2) simultaneously has a significantinfluence on productivity Work (Y).Keywords: training, motivation, work productivity.
Analisis Konflik Kerja antara Departemen Kitchen dan Service, serta Dampaknya terhadap Produktivitas Kerja di Tom Sushi Solo Paragon Mall Pinsa Astri Ardian; Muhammad Syihabuddin
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 3 No. 4 (2025): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v3i4.264

Abstract

This study aims to analyze work conflicts between the kitchen and service departments and their impact on employee productivity at Tom Sushi Solo Paragon Mall. The research applied a qualitative descriptive method using in-depth interviews, direct observation, and document analysis involving four key informants representing both departments. The findings indicate that conflicts generally stem from miscommunication, unclear task distribution, high workload, and differences in work priorities. These conflicts lead to reduced efficiency, decreased motivation, and communication barriers that hinder coordination and teamwork. The study also finds that conflict management strategies tend to rely on compromising and avoiding approaches, while collaborative strategies are rarely implemented. Therefore, a more structured communication system, regular coordination meetings, and internal mediation are needed to minimize conflict intensity and maintain work effectiveness. The results are expected to provide practical insights for restaurant management in strengthening teamwork, enhancing communication, and improving both service quality and employee productivity.

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