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JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Published by CV Kampus Akademik Publising
ISSN : 30476232     EISSN : 30476240     DOI : https://doi.org/10.61722/jemba.v1i2.45
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek Ekonomi, Manajemen, Bisnis dan Akuntansi. Jurnal ini memberikan ruang bagi para peneliti untuk berdiskusi, mengejar dan meningkatkan pengetahuan di bidang Kategori Ilmu Ekonomi , Manajemen, Bisnis dan Akuntansi yang terus berkembang. Artikel dapat ditulis dalam bahasa Inggris atau bahasa Indonesia. Ekonomi: Ekonomi Publik, Ekonomi Internasional, Perbankan dan Lembaga Keuangan Ekonomi Pembangunan, Ekonomi Moneter, Ekonomi Keuangan. Manajemen bisnis dan perbankan: Manajemen keuangan dan kekayaan, Pemasaran, Manajemen Sumber Daya Manusia, Manajemen Strategis, Operasi, Kewirausahaan, Etika Perbankan, Operasi dan Manajemen Perbankan. Akuntansi: Akuntansi Sektor Publik, Perpajakan, Akuntansi Keuangan, Akuntansi Manajemen, Auditing, dan Sistem Informasi Akuntansi. Jurnal ini terbit 1 tahun 6 kali (Januari, Maret, Mei, Juli, September, November)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 72 Documents
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Search results for , issue "Vol. 2 No. 5 (2025): September" : 72 Documents clear
Pengaruh Suasana Ruang Tunggu Service dan Kualitas Pelayanan Terhadap Loyalitas Pelanggan di Toyota Kartikasari Malang Aliyunas Aliyunas; Farida Akbarina
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1336

Abstract

Loyalitas pelanggan berperan penting dalam menunjang keberlanjutan pembelian berulang. Terdapat beberapa faktor yang dapat berpengaruh terhadap terciptanya loyalitas pelanggan yaitu suasana ruang tunggu dan kualitas pelayanan. Pada penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan metode pengumpulan data berupa observasi, angket atau kuesioner, serta studi pustaka. Dalam penelitian ini menggunakan sampel berupa 100 responden yang berasal dari pelanggan Toyota Kartika Sari Malang. Variabel yang digunakan dalam penelitian tersebut terdiri dari tiga variabel yaitu suasana ruang tunggu (X1), kualitas pelayanan (X2), serta loyalitas pelanggan (Y). Hasil penelitian menunjukkan bahwa variabel suasana ruang tunggu memiliki pengaruh signifikan terhadap loyalitas pelanggan dengan hasil thitung sebesar 27,323 > 1,660 serta nilai sig sebesar <0,001. Namun, variabel kualitas pelayanan tidak berpengaruh signifikan terhadap loyalitas pelanggan karena didapatkan nilai thitung sebesar 1,600 serta nilai sig 0,113. Hasil uji simultan juga menunjukkan bahwa variabel kualitas pelayanan dan suasana ruang tunggu secara bersama-sama memiliki pengaruh yang signifikan terhadap loyalitas pelanggan dengan nilai Fhitung sebesar 373,344 serta nilai sig < 0,001. Pada penelitian tersebut dapat disimpulkan bahwa suasana ruang tunggu dapat berperan aktif terhadap loyalitas pelanggan. Hal ini dikarenakan atmosfer lingkungan pada suatu fasilitas dapat mempengaruhi kenyamanan pelanggan serta rasa ingin melakukan pembelian secara berulang. Selain itu, kualitas pelayanan tentunya masih berpengaruh terhadap loyalitas pelanggan. Namun sayangnya PT Toyota Kartika Sari Malang masih memiliki beberapa fasilitas yang tidak sesuai dengan harapan dari para pelanggan.
ANALISIS FAKTOR PERILAKU PEMBELIAN ASURANSI JIWA YANG DIMEDIASI INTENSI TERHADAP NASABAH DI JABODETABEK Christopher Young; Setyo Ferry Wibowo; Nadya Fadillah F
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1339

Abstract

Tingkat penetrasi asuransi jiwa di Indonesia masih tergolong rendah, meskipun industri ini terus tumbuh dari sisi aset dan jumlah perusahaan. Fenomena ini menunjukkan adanya kesenjangan antara ketersediaan produk dan partisipasi masyarakat. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi perilaku pembelian asuransi jiwa yang dimediasi oleh intensi, dengan fokus pada nasabah di wilayah Jabodetabek. Kerangka teori yang digunakan adalah Theory of Planned Behavior (TPB), yang mencakup tiga variabel utama: attitude, subjective norms dan perceived behavioural control. Penelitian ini menggunakan pendekatan kuantitatif dengan metode purposive sampling dan melibatkan 234 responden. Hasil penelitian menunjukkan bahwa subjective norms dan perceived behavioural control berpengaruh positif dan signifikan terhadap intention to purchase, dan intention to purchase secara positif dan signifikan memengaruhi purchase behaviour. Intention to purchase juga memediasi secara positif dan signifikan pengaruh subjective norms dan perceived behavioural control terhadap perilaku pembelian. Namun, attitude tidak memiliki pengaruh yang positif dan signifikan baik secara langsung maupun tidak langsung terhadap purchase behaviour.
PENGARUH AUDIT TENURE, AUDIT DELAY, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Sektor Retailing di Bursa Efek Indonesia Tahun 2019 - 2023) Beta Zuhruful Baity; Fina Fitriyana
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1340

Abstract

This study aims to empirically test and prove the Effect of Audit Tenure, Audit Delay, and Audit Committee on Audit Quality. The population of this study is companies listed on the Indonesia Stock Exchange for the period 2019 to 2023, totaling 30 companies. Sampling using purposive sampling technique so that a sample of 20 companies was obtained with observations for 5 (five) years so that a total of 100 financial reports and audited annual reports were obtained. The data analysis method uses logistic regression analysis and hypothesis testing with a significance level of 5%. The test tool used is the E-Views 13 program. Based on the results of the hypothesis test, it shows that Audit Tenure, Audit Delay, and Audit Committee simultaneously have a significant effect on Audit Quality. Partially, only the Audit Committee has a significant effect on Audit Quality, while Audit Tenure, Audit Delay do not have a significant effect on company value.
Pengaruh Perilaku Belajar dan Self-Efficacy Terhadap Pemahaman Akuntansi Oleh Mahasiswa Pendidikan Akuntansi Universitas Negeri Jakarta Nurul Izati; Tri Hesti Utaminingtyas; Achmad Fauzi
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1342

Abstract

Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh perilaku belajar dan self efficacy terhadap pemahaman akuntansi pada mahasiswa. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan pendekatan deskriptif. Data diperoleh melalui penyebaran kuesioner dan dianalisis menggunakan uji regresi linear berganda. Hasil penelitian menunjukkan bahwa perilaku belajar berpengaruh signifikan terhadap pemahaman akuntansi, yang berarti secara parsial perilaku belajar memberikan kontribusi positif dalam meningkatkan pemahaman akuntansi mahasiswa. Self efficacy juga berpengaruh signifikan terhadap pemahaman akuntansi. Hal ini menunjukkan bahwa kepercayaan diri mahasiswa dalam kemampuannya turut mendorong pemahaman yang lebih baik terhadap materi akuntansi. Secara simultan, perilaku belajar dan self efficacy berpengaruh signifikan terhadap pemahaman akuntansi. Maka, baik secara parsial maupun simultan, perilaku belajar dan self efficacy memiliki pengaruh yang signifikan terhadap tingkat pemahaman akuntansi mahasiswa. Kata Kunci: Pemahaman akuntansi mahasiswa, perilaku belajar, self efficacy.
IMPLEMENTASI MANAJEMEN SUMBER DAYA MANUSIA BERLANDASAKAN HUKUM PENDIDIKAN DI INDONESIA Galuh Ratnagung, Catur; Suryani, Lilis; Ratnasih, Pancagaluh
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1343

Abstract

The objectives of the Indonesian state are explicitly defined in the preamble to the 1945 Constitution, namely to defend the entire Indonesian nation and all Indonesian bloodshed, advance the welfare of the people, educate the nation's life, and contribute to implementing world order. Therefore, the State builds a government system that strives to achieve the overall and sustainable objectives of the state based on Pancasila and the 1945 Constitution. The subject of education quality remains a critical concern addressed by the Indonesian state. The gap in education quality, both across regions, between private and public educational institutions, and other issues continue to be raised and become a passive discussion that appears in the public arena. In order to improve the quality of education, in 2005 the government released Indonesian Regulation number 19 of 2005 concerning National Education Standards, this regulation is the government's effort to improve the quality of education in Indonesia. Government regulations state: 1. The learning process in an educational unit is held interactively, inspiringly, fun, challenging, motivating students to achieve actively and providing sufficient space for initiative, creativity and independence in accordance with the talents, interests and physical and psychological development of students, 2. In the learning process, educators are required to be able to provide examples (as role models, good examples for students), 3. Each educational unit plans the learning process, implements the learning process, assesses learning outcomes, and supervises the learning process for the implementation of an active and dynamic learning process. (Moh. Saifulloh, Zainul Muhibbin, 2012). This study aims to explore the implementation of human resource management (HRM) in the context of educational law in Indonesia. Considering the important role of human resources in improving the quality of education, this study will examine how educational policies and regulations can influence HR management practices in educational institutions. Through data analysis and case studies, it is hoped that this study can provide useful recommendations for the development of more effective educational policies. This research is by collecting data with Internet sources and other literary sources and then concluding based on existing data. The product of this research is a national journal with issn.
PENGARUH TOTAL ASSET TURNOVER DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON EQUITY PADA PT ASTRA AGRO LESTARI TBK PERIODE 2012-2024 Ayu Widia Asih; Hadijah Febriana
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1345

Abstract

This study aims to determine the effect of Total Asset Turnover (TATO) and Debt to Equity Ratio (DER) on Return on Equity (ROE) at PT Astra Agro Lestari. The data used in thisstudy are secondary data sourced from the financial statements available on the official website of PT Astra Agro Lestari Tbk for the period 2012–2024. The method employed in this research is a descriptive quantitative approach. The results of the study show that, partially (t-test), Total Asset Turnover (TATO) has a significant effect on Return on Equity (ROE), with a t-value of 4.041 > t-table value of 2.228 and a significance level of 0.002 < 0.05. Meanwhile, Debt to Equity Ratio (DER) does not have a significant partial effect on Return on Equity (ROE), with a t value of 0.985 < 2.228 and a significance level of 0.348 > 0.05. The results of the simultaneous test (Ftest) indicate that Total Asset Turnover (TATO) and Debt to Equity Ratio (DER) jointly have a significant effect on Return on Equity (ROE), with an F-value of 8.179 > F-table value of 4.10 and a significance level of 0.008 < 0.05
PENGARUH LABA BERSIH KOMERSIAL, TAX AVOIDANCE DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING PADA SEKTOR TEKNOLOGI Susi Mayasari Sihotang
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1348

Abstract

This study aims to analyze the effect of commercial profit, tax avoidance, and firm size on transfer pricing practices in technology sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024 47 companies. Transfer pricing is a strategy often used by companies to shift profits to countries with lower tax rates in order to reduce their overall tax burden. The independent variables in this study are commercial profit, tax avoidance, and firm size, while the dependent variable is transfer pricing. This research employs a quantitative approach using multiple linear regression analysis. The sample was selected using purposive sampling, resulting in a total of 6 companies . The data were obtained from annual financial reports published on the official IDX website and other related sources. The results show that, partially, commercial profit, tax avoidance, and firm size have a significant influence on transfer pricing. Simultaneously, all three variables also have a significant effect on transfer pricing. These findings indicate that internal company factors play an important role in influencing managerial decisions related to transfer pricing practices.
PENGARUH SISTEM AKUNTANSI MANAJEMEN, STRATEGI BISNIS DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL Sarah Kamilah; Zaldy Suhatman
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1350

Abstract

This study aims to determine the influence of management accounting systems, business strategies, and environmental uncertainty on managerial performance at PT. BRM. The dependent variable in this study is managerial performance, while the independent variables are management accounting systems, business strategies, and environmental uncertainty. This study uses a quantitative method with primary data obtained through questionnaires distributed to office staff at PT. BRM. The population consists of 116 employees, and the sample of 56 respondents was selected using purposive sampling. Data analysis was conducted using multiple linear regression with SPSS version 30.0. The results show that all three independent variables simultaneously and partially influence managerial performance.
Analisis Strategi Pemasaran Online Untuk Meningkatkan Penjualan Pada UMKM Salon Youlind di Kecamatan Wagir Kabupaten Malang Priatma, Yulinda; Asminah Rachmi; Mohammad Maskan
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1351

Abstract

Online marketing is one of the strategies used by utilizing digital platforms to reach a broader range of customers through social media. This strategy aims to enhance promotional effectiveness and support sales growth. One of the MSMEs that has implemented this approach is Salon Youlind, located in Wagir Sub-District, Malang Regency, which operates in the beauty service sector. In its operations, Salon Youlind has used social media platforms such as WhatsApp and Instagram to expand its customer reach online. This research aims to analyze and evaluate the potential online marketing strategies to optimize promotions and expand the salon’s market coverage in a more targeted manner. This research was a qualitative study using a case study approach. The data were collected through interviews, observation, and documentation. The data collection involved 14 informants, consisting of the owner, employees, and customers. The data were analyzed using social media metrics, including awareness, engagement, and conversion metrics. The analysis showed that the implemented online marketing strategy led to increased social media interactions, broader audience reach, and had a positive impact on sales growth. Improved content consistency and the optimal use of social media platforms also contributed to greater income stability at Salon Youlind. Based on the research findings, it can be concluded that the Youlind Salon MSME has implemented a more effective marketing strategy. To optimize its digital marketing efforts, the business is expected to enhance its digital competencies, adjust content scheduling, ensure consistency in design formats, and carry out regular evaluations of social media performance as a tool to promote its beauty services.
PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP RETURN ON ASSETS PADA PT AKASHA WIRA INTERNASIONAL TBK PERIODE 2013-2023 Munadya Mulkiyah Hasanah; Ria Rosalia Simangunsong
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1352

Abstract

This study aims to determine the effect of Cash Turnover and Accounts Receivable Turnover on Return on Assets, both partially and simultaneously, at PT Akasha Wira International Tbk during the 2013–2023 period. The research method used is a quantitative method. The population in this study consists of all financial reports of PT Akasha Wira International Tbk. The sample used includes the statements of financial position and income statements from 2013 to 2023, obtained from the company's official website. The data analysis techniques employed are Descriptive Analysis, Classical Assumption Tests, Coefficient of Determination Test, Multiple Linear Regression Analysis, and Hypothesis Testing. The research results showed that the Adjusted R Square value was recorded at 0.841 or 84.1%. This indicates that all independent variables together were able to explain 84.1% of the variation in the dependent variable (ROA). Meanwhile, the remaining 15.9% was influenced by other factors not included in this test analysis. Furthermore, the research results from the t-test show that the t-value for Cash Turnover is -5.099, which is greater than the t-table value of 2.306 (-5.099 > 2.306), with a significance value of 0.001, which is less than 0.05 (0.001 < 0.05). Therefore, it can be concluded that Cash Turnover has a significant negative effect on Return on Assets. Meanwhile, the t-value for Accounts Receivable Turnover is 3.460, which is greater than the t-table value of 2.306 (3.460 > 2.306), with a significance value of 0.009, which is less than 0.05 (0.009 < 0.05). Thus, it can be concluded that Accounts Receivable Turnover has a significant positive effect on Return on Assets. Furthermore, Cash Turnover and Accounts Receivable Turnover simultaneously have a significant positive effect on Return on Assets (ROA) at PT Akasha Wira International Tbk for the 2013–2023 period, as indicated by an F-value of 27.355, which is greater than the F-table value of 4.46 (27.355 > 4.46), and a significance value of 0.000, which is less than 0.05

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