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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 97 Documents
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ANALISIS MANAJEMEN RISIKO DALAM PEMBIAYAAN MURABAHAH DI KOPERASI KELUARGA KESEHATAN SYARIAH JAMBI Maula, Nikmatul; Kurniawan, Bambang; Saputra Siregar, Erwin
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 3 No. 1 (2024): :Januari : 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/jimeb.v3i1.707

Abstract

Basically risk management includes activities to plan, organize, lead, coordinate, and supervise risk management programs. Financing is one of the activies, including the Jambi Syariah Health Family Cooperative. And at the time of doing the financing of course will not be separated from the name of risk. So cooperatives need to implement risk management in order to be able to minimize the possibility of risks that will occur at some point in time. The purpose pf this research is to find out how to apply risk management to murabahah financing in the Jambi Syari’ah Health Fsmily Cooperatives. The type of research used is field (field research). This research is descriptive, namely research that tries to determine the solution to the current problem based on the data. The types and sources of data used in the research are primary and secondary data. Data collection techniques using observation, interviews and documentation. To check the validity is to use triangulation of sources and reference materials is used. The method consists of three stages, namely data reduction, data presentation, and data verification. The result of the research carried out are the application of risk management murabahah financing at the Jambi Sharia Health Family Cooperative has bee carried out correctly by using a referral pr referensi system,surveyor scoring, useof goods, guarantees, committee meetings, reserves for earning assets write-of (PPAP), and make the remainingoperating results (SHU). Although the implementation of financing risk management has been carried out properly. But whose name is risk cannot be eliminated can minimize it.
PENGARUH AKUNTABILITAS, TRANPARANSI DAN KUALITAS SDM TERHADAP PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA Cantona, Fredrik; Prayogo, Youdhi; Muthmainnah
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 3 No. 1 (2024): :Januari : 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/jimeb.v3i1.708

Abstract

This study aims to determine the effect of Accountability, Transparency and Quality of Human Resources on APBDes in Villages in Limun District, Sarolangun Regency. This study uses a quantitative approach with primary data in the form of observations, interviews and questionnaires. The population in this study were 11 villages with a sample of 77 people. The sample was taken using a purposive sampling method. In this study using multiple linear regression analysis and testing the hypothesis on the T test and F test and analysis of the coefficient of determination. The results of this study indicate that: Accountability has no significant effect on APBDes Management. Transparency has a significant effect on APBDes Management. And the quality of human resources has a significant effect on APBDes Management. For simultaneous test results (F test), namely Accountability, Transparency and Quality of Human Resources simultaneously influence APBDes Management. The results of the coefficient of determination (R2) show that the independent variables namely Accountability, Transparency and HR Quality explain the dependent variable (APBDes management) of 59.4%. the remaining 40.6% is influenced by other variables not examined in this study.
PENGARUH ORIENTASI PASAR DAN INOVASI TERHADAP KINERJA BISNIS DENGAN KEUNGGULAN BERSAING SEBAGAI VARIABEL INTERVENING (STUDI KASUS UMKM TELUR ASIN DI KABUPATEN BREBES) Sugi, Sugiarto; Titin Hargyatni
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 3 No. 1 (2024): :Januari : 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/jimeb.v3i1.761

Abstract

This study aims to determine and analyze the effect of market orientation and innovation on business performance with competitive advantage as an intervening variable (a case study of salted egg UMKM in Brebes district). This study used a quantitative research type with the research sample calculated using total sampling technique and obtained a total sample of 50 respondents. Data collection techniques using a questionnaire. Data analysis used linear regression analysis. Market orientation partially has a positive and significant effect on business performance in salted egg SMEs in Brebes Regency. The research results show that Innovation partially has no effect on business performance in salted egg SMEs in Brebes Regency. Market orientation partially has a positive and not significant effect on competitive advantage in salted egg SMEs in Brebes Regency. Innovation partially has a positive and significant effect on competitive advantage in salted egg SMEs in Brebes Regency. Competitive advantage partially has a positive and significant effect on business performance in salted egg SMEs in Brebes Regency. Market orientation using the Sobel model 1 test has a greater effect on business performance through competitive advantage in salted egg SMEs in Brebes Regency. Innovation in the Sobel model 2 test does not have a greater effect on business performance through competitive advantage in salted egg SMEs in Brebes Regency.
PERAN SOSIAL MEDIA MARKETING DALAM MENINGKATKAN MARKETING PERFORMANCE MELALUI PEMANFAATAN DIGITAL MARKETING CAPABILITIES PADA PERUSAHAAN KONSTRUKSI DI PROPINSI JAWA TENGAH Tobing, Wesly Tumbur ML; Santoso, Lukman
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 3 No. 1 (2024): :Januari : 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/jimeb.v3i1.813

Abstract

The aim of this research is to examine the role of social media marketing in creating a significant relationship between digital marketing capabilities and marketing performance in construction companies on the island of Java. The research method was carried out quantitatively by collecting data by distributing questionnaires via electronic forms and printed formats which were delivered directly to respondents where the respondents were directors who worked for contractor companies in Central Java province. The sampling technique was carried out purposively based on the criteria of directors who had worked for a minimum of five years at contractor companies in Central Java province. Based on these criteria, there are 225 company directors who have met these criteria. The data was analyzed using AMOS 22 statistical software. The research results showed that digital marketing capabilities had a positive and significant effect on social media marketing. Digital marketing capabilities do not have a positive and significant effect on marketing performance, and social media marketing has a positive and significant effect on marketing performance.
ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERN ATAS PERSEDIAAN BARANG DAGANG PADA CV SAHABAT KARTINI CABANG TEGAL Mohammad Syahrul Anan; Kamal, Bahri; Aryanto Aryanto
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/jimeb.v3i2.852

Abstract

As technology develops in the business world, the competition in the business world increases. Problems regarding inventory such as axcess or shortage of stock. Inventory is one of the important assets that must be owned by the company, because inventory is one of the largest assets owned by a trading company. Therefore, the company must have good internal control to minimize the risk of big losses for the company, especially for CV Sahabat Kartini Tegal. The study aims ro determine the procedures for controlling merchandise at CV Sahabat Kartini Tegal, and to find out the application of an internal control system for the merchandise inventory at CV Sahabat Kartini Tegal. This study used a descriptive qualitative method. Data collection techbiques used were observastion, interview, and literature. The result of the study showed that the implementation of the internal control system for the CV Sahabat Kartini Tegal is in accordance with COSO (Committee Of Sponsoring Organization) but from the live existing components slogans and production styles, multiple tasks that make control activity components not appropriate and lack of inventory control not done regulary only done at the and of the month.
Analisis Efektivitas Dan Kontribusi Pajak Mineral Bukan Logam Dan Batuan Dalam Meningkatkan Pendapatan Asli Daerah Kabupaten Tanjung Jabung Timur Usdeldi Usdeldi; Atar Satria Fikri; Ika Jasuma Putri
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/jimeb.v3i2.853

Abstract

This study aims to determine how the effectiveness and contribution of Non-Metal and Rock Minerals tax in increasing the PAD of East Tanjung Jabung Regency, as well as knowing the obstacles in the PMBLB collection process. This research was conducted in Bakeuda, East Tanjung Jabung Regency in the 2018-2022 period. This research uses Quantitative Descriptive method. The data in this study is in the form of targets and realization of PMBLB in 2018-2022 as well as targets and realization of Regional Tax revenues of East Tanjung Jabung Regency in 2018-2022. The percentage of effectiveness rate and contribution of PMBLB is calculated using the effectiveness and contribution ratio formula. The results showed that from 2018-2022 the target and realization of PMBLB experienced instability with varying levels of effectiveness and contribution. The highest effectiveness rate of PMBLB acceptance occurred in 2021 at 58.19% with ineffective criteria and the lowest in 2020 at 22.21% with ineffective. The level of PMBLB's contribution in increasing PAD is still very lacking, during 2018-2022 with an average contribution of 0.71%. Obstacles in the PMBLB collection process include lack of taxpayer awareness, the number of miners who do not have permits, and lack of human resources in Bakeuda, East Tanjung Jabung Regency.
Pengaruh Opini Audit Ukuran Kap Dan Profitabilitas Terhadap Auditor Switching Dengan Financial Distress Sebagai Variabel Moderasi Arbaini Dwi Saputri; Hansen Rusliani; Efni Anita
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/jimeb.v3i2.854

Abstract

This study aims to determine how the effect of audit opinion, KAP size and profitability on auditor switching with financial distress as a moderating variable. This research was conducted on companies registered on the Jakarta Islamic Index (JII) for 2019-2021. The theory used in this research is agency theory. The method of determining the sample using purposive sampling which consists of 11 companies. This study used a quantitative method with data analysis methods, namely using logistic regression which was processed with the SPSS Ver. application. 26. The results of this study indicate that audit opinion has a significant negative effect on auditor switching. KAP size and profitability has no effect on auditor switching. Financial distress is not able to moderate the effect of audit opinion, KAP size and profitability on auditor switching in companies listed on the Jakarta Islamic Index (JII) in 2019-2021.
Analisis Kelayakan Sistem Kompensasi Langsung pada Tenaga Pendidik di Sekolah TK Swasta ABD: Studi Kasus di Jakarta Methanoia, Louise Yuve; Wolor, Christian Wiradendi; Utari, Eka Dewi
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 4 No. 2 (2025): 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/tn70ws13

Abstract

This study aims to analyze the feasibility of the direct compensation system applied to teaching staff at the ABD Private Kindergarten in Jakarta. The main focus is to assess whether the compensation system meets the principles of fairness, transparency, and alignment with teachers' workloads and responsibilities. A qualitative case study approach was employed, involving data collection through in-depth interviews with four educators, direct observations, and analysis of internal school documents. The findings reveal that the current compensation system fails to reflect teachers’ actual contributions and workload proportionately. The lack of objective performance evaluations and the absence of a structured salary increment mechanism were identified as key factors affecting work motivation. These results highlight the urgent need to reform compensation policies within early childhood education institutions. The study recommends the implementation of a more structured and transparent salary framework that considers years of service, educational background, and involvement in school activities. This research provides practical insights for private education stakeholders aiming to develop a more effective and sustainable compensation system that enhances both teacher welfare and educational quality.
Analisis Implementasi Strategi Email Marketing Dalam Meningkatkan Loyalitas Pelanggan Perusahaan B Chiquitita, Tesalonika Christina Chiquitita; Wolor, Christian Wiradendi; Utari, Eka Dewi
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 4 No. 2 (2025): 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/ryygc197

Abstract

This research is designed to investigate how the use of email marketing techniques can enhance customer loyalty at Company B. In the current digital landscape, email marketing is seen as a powerful tool for fostering connections with customers while promoting sustained engagement over time. By utilizing this approach, businesses can deliver valuable information, promotions, and content to customers in a more tailored and relevant fashion. To achieve these goals, this research adopts a descriptive analytic approach with a qualitative focus, where information is gathered through on-site observations, comprehensive interviews, and distributing surveys to staff directly engaged in the email marketing efforts at Company B. The results of the study indicate that the execution of email marketing strategies is being performed effectively and strategically, with the backing of sufficient internal resources, such as a digital marketing team and a campaign automation system. Many participants believe that personalizing content, effective communication, and the regularity of email dispatches are functioning well. Furthermore, most employees indicated that this strategy has played a pivotal role in bolstering customer loyalty and aiding in the development of stronger connections between the company and its customers. Therefore, it can be concluded that the application of email marketing strategies within Company B has a beneficial effect on enhancing customer relationships and should be regarded as a primary tactic for maintaining customer loyalty over the long term.
The Impact of ESG (Environmental, Social, Governance) Initiatives on Investment Decisions in the Indonesian Capital Market Kholida, Nikmah; Hapsari, Lin; Hikmah, I'in Nurul
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 4 No. 2 (2025): 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/rt9t5k70

Abstract

n recent years, Environmental, Social, and Governance (ESG) initiatives have sprouted into the front and center of both the global and national investment stage. In Indonesia, while the regulators and corporations have made their attempt in the promotion of ESG practices, how much such practices are construed to be influential in investment decisions remains ambiguous. Therefore, this study aims at providing an empirical study of the impact of ESG initiatives on investment decisions in the Indonesian capital market, evaluate which ESG dimension is most influential, and look at the mediating role of investor perception. This study adopts a quantitative explanatory approach, using Structural Equation Modeling based on Partial Least Squares (SEM-PLS), with an estimation of 135 firms' ESG data along with the perceptions of 200 investors. The findings indicate that ESG initiatives exert a significant influence on investment decisions, and governance is the most prominent factor. Moreover, it was found that investor perception has a considerable mediating role in the relationship between ESG and investment decisions. This study thus offers a new approach to the literature on ESG in Indonesia, as it integrates and contextualizes the results while emphasizing the key role of investor perception in sustainable investment decision-making.

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