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Agus Wibowo
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JIMEB: Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis
Published by Universitas Sains Dan Teknologi Komputer
ISSN : 28091655     EISSN : 28091981     DOI : 10.51903
Core Subject : Economy,
Economics, Econometrics & Finance
JIMEB is published three times a year—in January, May, and October—and welcomes original research articles, literature reviews, and conceptual papers written in Bahasa Indonesia or English. The journal serves as a platform for scholars, researchers, practitioners, and students to contribute and share insights that advance the understanding and practice in the following areas: Strategic and Operational Management Human Resource Management Financial and Investment Analysis Marketing Management and Consumer Behavior Entrepreneurship and Innovation Organizational Behavior and Leadership Business Information Systems and E-Business Development Economics and Public Policy Microeconomics and Macroeconomics Sustainable Business Practices and Corporate Governance JIMEB prioritizes submissions that offer theoretical contributions, empirical findings, or practical relevance and that have not been previously published elsewhere. The journal encourages interdisciplinary approaches that bridge business, economics, and technology.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 138 Documents
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The Role of Trust Deficit on Business Sustainability in Freelance and Gig Economy Models Aftuqa Sholikatur Rohmania; Eni Susanti
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 3 No. 2 (2024): :Mei : Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/vwpk6z10

Abstract

This study explores the role of trust deficit in the freelance and gig economy, where the business continuity of digital platforms heavily depends on worker trust and engagement. The research aims to examine how perceived lack of transparency, unclear procedures, and platform reliability affect worker loyalty and overall business sustainability. A mixed-methods approach with a sequential explanatory design was applied, combining quantitative data from 150 respondents collected through online and offline questionnaires and qualitative insights from 10 in-depth interviews with freelance workers and platform managers. The findings reveal that a higher trust deficit significantly reduces worker loyalty and participation, threatening platform stability, while transparent communication and clear procedural mechanisms mitigate these risks effectively. This research contributes theoretically by emphasizing trust deficit as a critical factor in sustaining digital labor platforms and offers practical implications for platform managers to enhance transparency, clarify operational procedures, and maintain long-term operational continuity in the gig economy
Analysis of the Relationship between Digital-Based Work-Life Integration and Generation Z Employee Loyalty in the Creative Business Sector Kapsah, Kapsah; Aprili, Ronaldo
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 3 No. 2 (2024): :Mei : Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kp2qmt20

Abstract

Digital transformation in the creative business sector has reshaped work patterns among employees, particularly Generation Z, leading to a shift from the concept of work-life balance toward digital-based work-life integration. This study aims to examine the relationship between digital-based work-life integration and employee loyalty among Generation Z workers in Indonesia’s creative industry. A mixed methods sequential explanatory design was employed, combining an online survey of 150 Generation Z employees with in-depth interviews involving 10 key informants to obtain both quantitative evidence and qualitative insights. The findings indicate that the integration of work and personal life supported by flexible working time, location, and adaptive boundary management is positively associated with affective commitment, intention to stay, and willingness to contribute to the organization. Qualitative results further reveal that unmanaged digital connectivity may lead to digital fatigue, which in certain conditions weakens employee loyalty. This study contributes theoretically by extending the work-life integration framework through the inclusion of employee loyalty as a key outcome, and practically by offering guidance for creative organizations in designing balanced digital work policies to enhance retention and engagement among Generation Z employees.
The Influence of Algorithm-Based Performance Appraisal on Employee Trust Handoko, Sri; Wicaksono, Yosep Aditya
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 3 No. 2 (2024): :Mei : Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/vwm4yv40

Abstract

The study background stems from the fact that organizations are increasingly implementing algorithm-based performance appraisal systems. The Human Resource Management (HRM) digital transformation will result in changes that affect employee trust. AI systems provide greater objectivity and efficiency, but their impact on trust in organizational environments warrants further investigation. The research investigates how perceived algorithmic objectivity and system transparency, together with procedural justice, affect employee trust. The research used an explanatory quantitative method together with a cross-sectional survey approach to study 200 permanent employees who had experienced algorithm-based performance assessments. The researchers collected data via Likert-scale questionnaires and analyzed them using Partial Least Squares Structural Equation Modeling (PLS-SEM). The research results show that all examined factors positively impact employee trust, with procedural justice as the strongest factor (β = 0.41), and algorithmic objectivity (β = 0.32) and system transparency (β = 0.21) as the next strongest factors. The model explains 63% of the variance in trust (R² = 0.63). The study contributes through its research, which combines organizational justice theory with algorithmic management to show how trust develops in formal organizational settings, and provides practical guidance for building evaluation systems that maintain fairness, transparency, and accountability
People Analytics To Mitigate Managerial Decision Bias In Modern Organizations Setyawan, Rachmad; Faradila, Silvia
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 3 No. 2 (2024): :Mei : Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/vdb28v29

Abstract

The increasing complexity of contemporary organizations creates greater possibilities for cognitive bias to affect executive decision processes. The People Analytics method provides organizations with a data-based solution that improves their ability to make unbiased decisions. The research study investigates how People Analytics technology helps reduce inaccuracies in managerial decision-making. The research uses a quantitative explanatory method to investigate middle and upper management personnel who use human resource information, using a survey. The researchers employed linear regression analysis to examine their data. The results of the study show that People Analytics usage leads to a significant reduction in executive decision-making biases, helping organizations make more unbiased and consistent decisions. The research study establishes its value through the combination of People Analytics and decision bias theory within a universal management framework. The research findings demonstrate that People Analytics serves as a strategic tool that enhances both the quality and accountability of executive decisions.
The Impact of Digital Information Overload on the Financial Performance Efficiency of Micro-Entrepreneurs in the Social Media Era Wibisono, Gunawan; Qosidah, Nanik
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 3 No. 3 (2024): JIMEB
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/fkjj4d98

Abstract

The increasing use of social media in micro-enterprise activities has expanded access to business information while simultaneously creating digital information overload that may affect the quality of financial decision-making. This study aims to examine the effect of digital information overload on the financial performance efficiency of micro-entrepreneurs. A mixed-method approach with an explanatory sequential design was employed, involving 100 respondents for quantitative analysis using a five-point Likert-scale questionnaire and 10 informants for in-depth interviews conducted in 2025. Quantitative data were analyzed using simple linear regression, while qualitative data were examined through thematic analysis to enrich the interpretation of statistical findings. The results indicate that digital information overload significantly influences financial performance efficiency, particularly through information intensity, complexity, and processing difficulties that affect decision accuracy and cost management. This study contributes to the understanding of financial decision-making behavior in the digital era and provides practical implications for micro-entrepreneurs to manage information flows more selectively and strategically in order to enhance financial performance.
The Effect of Multinationality, Transfer Pricing, and Thin Capitalization on Tax Avoidance Practices Sholichah, Putri Amelia; Umaimah, Umaimah
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 5 No. 2 (2026): MEI| JIMEB : Jurnal Ilmiah Manajemen, Ekonomi, Bisnis
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/st1gs856

Abstract

Tax avoidance remains a significant issue in Indonesia as it affects the optimization of state revenue and the sustainability of national development. Manufacturing companies, as one of the largest contributors to tax revenue, have complex operational characteristics, particularly those engaged in cross-border activities, related-party transactions, and relatively high levels of debt-based financing. Such complexity increases information asymmetry and the potential for aggressive tax burden management. This study aims to examine the effect of multinationality, transfer pricing, and thin capitalization on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. A quantitative approach was employed using multiple linear regression analysis, utilizing secondary data derived from annual financial statements selected through purposive sampling. The results indicate that, to some extent, multinationality and transfer pricing do not affect tax avoidance, whereas thin capitalization has a positive and significant effect. Simultaneously, the three variables significantly influence tax avoidance. The results indicate that, to some extent, multinationality and transfer pricing do not affect tax avoidance, whereas thin capitalization has a significant effect, indicating a lower tendency toward tax avoidance. Simultaneously, all variables significantly influence tax avoidance. These findings suggest that capital structure does not always lead to increased tax avoidance and highlight the complexity of factors influencing corporate tax behavior.
Impact of Capital Structure, Liquidity, and Company Size on Corporate Income Tax Pratiwi, Nadia Eka; Umaimah, Umaimah
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 5 No. 2 (2026): MEI| JIMEB : Jurnal Ilmiah Manajemen, Ekonomi, Bisnis
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/7gtsjd95

Abstract

This study aims to analyze the impact of capital structure, liquidity, and firm size on Corporate Income Tax in manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The study employs a quantitative approach using secondary data obtained from companies’ annual financial statements. The sample was selected using purposive sampling, yielding 96 manufacturing companies with a total of 285 observations. Data analysis techniques include descriptive statistics, classical assumption tests, and multiple linear regression analysis to examine the effects of the independent variables on the dependent variable. The results indicate that capital structure has a negative and significant effect on Corporate Income Tax, suggesting that an increase in the proportion of debt in a company’s financing structure can reduce the tax burden through interest expenses that are deductible for tax purposes. Liquidity does not have a significant effect on Corporate Income Tax, indicating that a company’s ability to meet its short-term obligations does not directly influence the amount of tax payable. Meanwhile, firm size has a positive and significant effect on Corporate Income Tax, implying that companies with larger asset scales tend to incur higher tax burdens due to increased business activities and greater profit potential. The findings of this study contribute to the development of accounting and taxation literature and provide practical implications for corporate management in formulating financing policies and efficient tax planning strategies while remaining compliant with applicable tax regulations.
The Influence of User Experience in Digital Learning Applications on Students’ Motivation and Retention in Indonesian Higher Education Institutions Setyawan, Rachmat
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 3 No. 3 (2024): JIMEB
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/d469j928

Abstract

This study is grounded in the growing integration of digital learning applications in Indonesian higher education and the need to understand how user experience (UX) influences students’ academic sustainability. The research aims to examine the direct effect of UX on student retention and the mediating role of learning motivation in explaining this relationship. A mixed-method approach was employed, involving a quantitative survey of 250 active university students using Likert-scale questionnaires and in-depth interviews with 10 selected participants, with data analyzed through Structural Equation Modeling-Partial Least Squares (SEM-PLS). The findings reveal that user experience has a significant positive effect on learning motivation and student retention, while motivation also serves as a meaningful mediator in strengthening the relationship between UX and retention. These results indicate that well-designed digital learning experiences not only enhance students’ engagement but also contribute to their long-term academic commitment. The study contributes to the development of digital education management theory by integrating technological experience and motivational mechanisms into a unified empirical model, and it offers practical implications for universities seeking to improve student retention through strategic enhancement of digital learning platforms.

Page 14 of 14 | Total Record : 138

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