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Penerbit: CV. Kampus Akademik Publising Jl.pedurungan kidul IV rt.03/01 No.62 Kel. Pedurungan Kidul/ Kec.Pedurungan
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JURNAL RUMPUN MANAJEMEN DAN EKONOMI
Published by CV Kampus Akademik Publising
ISSN : 30467411     EISSN : 30467144     DOI : ttps://doi.org/10.61722/jrme.v1i2.1064
Core Subject : Economy, Science, Education, Social,
Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences
JURNAL RUMPUN MANAJEMEN DAN EKONOMI (JRME) 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 : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 583 Documents
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Sinergi Kecerdasan Buatan dan Human-Centric Leadership: Model Strategis bagi Lulusan Doctoral of Business Administration di Era Industri 5.0 Fernando Eko Mardiansyah
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 3 No. 2 (2026): Maret
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v3i2.9323

Abstract

Era Industri 5.0 menandai pergeseran dari sekadar otomatisasi (Industri 4.0) menuju kolaborasi harmonis antara kecerdasan buatan (AI) dan potensi manusia. Artikel ini bertujuan untuk merumuskan model strategis yang mengintegrasikan AI dengan Human-Centric Leadership (HCL) bagi lulusan Doctoral of Business Administration (DBA). Menggunakan metode tinjauan literatur sistematis dan pendekatan kualitatif, penelitian ini menemukan bahwa DBA di era 5.0 bukan sekadar pengguna teknologi, melainkan arsitek ekosistem bisnis. Hasil studi menunjukan model sinergi HCL-AI menghasilkan efisiensi operasional, inovasi etis, dan peningkatan kesejahteraan karyawan. Implikasi praktis bagi lulusan DBA mencakup perlunya kompetensi ganda: analitik data tingkat lanjut dan empati kepemimpinan (empathic leadership).
Effectiveness of Activity Based Costing Implementation in Service Business Pricing Decision Nia Sahara Basyar
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 3 No. 2 (2026): Maret
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v3i2.9354

Abstract

This research aims to analyze the effectiveness of implementing the Activity Based Costing (ABC) method in calculating the Cost of Good Sold (COGS) and Cost of Revenue (COR), and its impact on product pricing decisions in Q-Buket Pematangsiantar, a creative service business specializing in bouquet making. Traditionally, the business has used the Cost Plus Pricing method, which only considers direct material costs with a fixed markup, without accounting for actual activities involved in service delivery. Through a case study of five bouquet types (flower, money, snack, doll, and mixed), the findings show that the ABC method enables more accurate cost allocation based on real consumption of activities such as customer communication, decoration, packaging, and delivery. The resulting product prices are more proportional to each product’s complexity compared to those calculated using the previous method. Therefore, Activity based costing proves to be more effective in improving cost accuracy, operational efficiency, and strategic pricing decisions. It is recommended for service-based creative businesses that involve diverse and value-adding processes.
CYBER PSYCHOLOGY IN LEADERSHIP (FOCUS: MAINTAING EMPLOYEE MENTALLY WELL BEING UNDER A CONSTANT PERFORMANCE MONITORING SYSTEM) Wiwin Widya Wanti; Muhammad Faizal Mufti Ali; Safira Nihayatun Niswa; Mochammad Isa Anshori
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 3 No. 2 (2026): Maret
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v3i2.9433

Abstract

Digital transformation and the escalation of cybersecurity threats have prompted organizations to adopt real-time performance monitoring systems to strengthen control and data protection. While effective in enhancing performance visibility and compliance, constant surveillance has the potential to induce psychological pressure and cognitive fatigue, which impacts employee mental well-being. This study aims to analyze the relationship between cybersecurity monitoring, cognitive fatigue, and mental well-being, as well as to examine the role of leadership in maintaining a balance between organizational control needs and the psychological health of employees. The research employs a qualitative approach with an integrative literature review strategy that synthesizes empirical and conceptual findings from various recent scientific studies. Analysis was conducted through thematic analysis, content analysis, and conceptual synthesis to identify correlation patterns between variables. The results indicate that stringent monitoring increases evaluative pressure and cognitive load, contributing to a decline in mental well-being, whereas leadership that supports autonomy and psychological safety serves as a protective factor. This research contributes to the development of a conceptual model based on cyber-psychology that integrates technological, psychological, and leadership aspects into a single analytical framework to support more sustainable organizational practices.

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