JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
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)
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<![CDATA[PENGARUH SERVANT LEADERSHIP DAN BEBAN KERJA TERHADAP KINERJA PEGAWAI MELALUI KEPUASAN KERJA PADA KECAMATAN BOJONEGORO ]]>
<![CDATA[Rahmawan, Ajie]]>;
<![CDATA[Kartika, Chandra]]>;
<![CDATA[Subijanto Subijanto]]>
<![CDATA[ JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September ]]>
Publisher : <![CDATA[CV. KAMPUSA AKADEMIK PUBLISING ]]>
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DOI: 10.61722/jemba.v2i5.1369
<![CDATA[Penelitian ini bertujuan menganalisis pengaruh servant leadership dan beban kerja terhadap kepuasan kerja serta dampaknya pada kinerja pegawai di Kecamatan Bojonegoro, dengan kepuasan kerja sebagai variabel intervening. Menggunakan pendekatan kuantitatif dengan sensus sampling sebanyak 62 pegawai, data dianalisis melalui Partial Least Square (PLS). Hasil penelitian menunjukkan kondisi servant leadership, beban kerja, kepuasan kerja, dan kinerja berada pada kategori baik. Namun, servant leadership tidak berpengaruh signifikan terhadap kepuasan maupun kinerja pegawai, baik langsung maupun tidak langsung. Sebaliknya, beban kerja berpengaruh positif signifikan terhadap kepuasan kerja, namun berdampak negatif signifikan terhadap kinerja. Kepuasan kerja terbukti berpengaruh positif signifikan terhadap kinerja pegawai. Selain itu, beban kerja juga berpengaruh secara tidak langsung terhadap kinerja melalui kepuasan kerja pegawai.]]>
<![CDATA[PERAN KOMUNIKASI ORGANISASI DAN KEPEMIMPINAN DALAM MENINGKATKAN KINERJA PEGAWAI DENGAN STRES KERJA SEBAGAI VARIABEL INTERVENING DI KECAMATAN BOJONEGORO ]]>
<![CDATA[Najiyati, Siti Zumrotin]]>;
<![CDATA[Prasetyo, Indra]]>;
<![CDATA[Wibowo, Nugroho Mardi]]>
<![CDATA[ JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September ]]>
Publisher : <![CDATA[CV. KAMPUSA AKADEMIK PUBLISING ]]>
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DOI: 10.61722/jemba.v2i5.1370
<![CDATA[Tujuan dalam penelitian ini adalah Untuk mengetahui kondisi Komunikasi organisasi, kepemimpinan, stres kerja, dan kinerja pegawai di Kecamatan Bojonegoro. 2. Untuk menganalisis ada tidaknya pengaruh langsung maupun tidak langsung stres kerja sebagai variabel intervening dalam pengaruh Komunikasi organisasi dan kepemimpinan terhadap kinerja pegawai di Kecamatan Bojonegoro. Jenis penelitian ini adalah penelitian eksplanatori dan pendekatan dalam penelitian ini adalah kuantitatif. Populasi dari penelitian ini adalah seluruh pegawai Kecamatan Bojonegoro yang berjumlah 62 orang, dan smpelnya 60 orang karena dikurangi peneliti dan pimpinan. Analisis data menggunakan Structural Equation Modeling (SEM) dan menggunakan software PLS (Partial Least Square). Hasil penelitian menunjukkan bahwa Persepsi pegawai terhadap variabel Komunikasi Organisasi, Kepemimpinan, dan Kinerja berada pada kategori "Tinggi". Stres Kerja yang dirasakan juga berada pada kategori "Tinggi", Terdapat pengaruh negatif dan signifikan dari Komunikasi Organisasi terhadap Stres Kerja. Tidak terdapat pengaruh signifikan dari Kepemimpinan terhadap Stres Kerja dengan arah negatif. Terdapat pengaruh positif dan signifikan dari Komunikasi Organisasi terhadap Kinerja. Terdapat pengaruh positif dan signifikan dari Kepemimpinan terhadap Kinerja. Terdapat pengaruh negatif dan signifikan dari Stres Kerja terhadap Kinerja. Terdapat pengaruh tidak langsung yang positif dan signifikan dari Komunikasi Organisasi terhadap Kinerja melalui Stres Kerja. Tidak terdapat pengaruh tidak langsung yang signifikan dari Kepemimpinan terhadap Kinerja melalui Stres Kerja dengan rah negatif.]]>
<![CDATA[PENGARUH DIKLAT DAN BUDAYA ORGANISASI TERHADAP KINERJA PEGAWAI BADAN KEPEGAWAIAN, PENDIDIKAN DAN PELATIHAN KABUPATEN BOJONEGORO MELALUI MOTIVASI KERJA ]]>
<![CDATA[Suliswanto, Suliswanto]]>;
<![CDATA[Utari, Woro]]>;
<![CDATA[Indrawati, Mei]]>
<![CDATA[ JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September ]]>
Publisher : <![CDATA[CV. KAMPUSA AKADEMIK PUBLISING ]]>
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DOI: 10.61722/jemba.v2i5.1371
<![CDATA[This study aims to analyze the influence of training (Diklat) and organizational culture on work motivation and its impact on employee performance at the Human Resources Development and Training Agency of Bojonegoro Regency. Using a quantitative approach with explanatory research design, all 43 employees were selected as the sample through total sampling. Data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) method via SmartPLS 3.0. The results show that employees’ perceptions of all variables are generally in the “High” category. Organizational culture has a significant positive effect on work motivation, while training does not. Both training and work motivation have a significant positive effect on employee performance, whereas organizational culture does not have a direct effect. Indirectly, organizational culture significantly affects performance through motivation, while training does not.]]>
<![CDATA[PENGARUH PROMOSI GRATIS ONGKIR DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN PADA PRODUK HEIDE TOP CUTTON SILK BY AM INDESIGN DI MSD OFFICIAL ]]>
<![CDATA[Intan Sari]]>;
<![CDATA[Iis Noviyanti]]>
<![CDATA[ JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September ]]>
Publisher : <![CDATA[CV. KAMPUSA AKADEMIK PUBLISING ]]>
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DOI: 10.61722/jemba.v2i5.1373
<![CDATA[The purpose of this study is to analyze the influence of promotion and service quality on purchasing decisions for Heide Top Cotton Silk by AM Indesign products at MSD Official both partially and simultaneously. The research method used was quantitative. The sampling technique used the Rao Purba formula when the population was unknown, resulting in a sample size of 96 respondents. Data analysis used validity tests, reliability tests, classical assumption tests, multiple regression analysis, coefficient of determination analysis, and hypothesis testing. The results of the analysis show that the value obtained from the simple regression equation Y = 2.937 + 0.931 X₁ and based on the t test between the promotion variable and the purchasing decision, the t count value is 10.558 > 1.661 t table which shows that the promotion has an effect on purchasing decisions. The results of the analysis show that the value of the simple regression equation is obtained from the regression equation Y = 2.490 + 0.925X₂. And based on the t test between the service quality variable and purchasing decisions, the t count value is 13.797>1.661 t table shows that service quality influences purchasing decisions. The results of the analysis show that the value of the multiple regression equation is ???? = 1.575 + 0.318????₁ + 0.703????₂ and based on the f test between promotion, service quality and purchasing decisions, the F count value is 98.492> 3.090 F table which is supported by the adjusted R Square value of 0.688. These results indicate that 68.8% means that the influence of promotion and service quality variables simultaneously influences the purchasing decision variable and the remaining 31.2% is influenced by other variables.]]>
<![CDATA[PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP NILAI PERUSAHAAN PADA PT FKS FOOD SEJAHTERA TBK PERIODE TAHUN 2014-2023 ]]>
<![CDATA[Mahalia, Chika]]>;
<![CDATA[Nurwita, Nurwita]]>
<![CDATA[ JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September ]]>
Publisher : <![CDATA[CV. KAMPUSA AKADEMIK PUBLISING ]]>
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DOI: 10.61722/jemba.v2i5.1374
<![CDATA[This study aims to examine the effect of liquidity and solvency on company value at PT FKS Food Sejahtera Tbk during the period 2014–2023. Liquidity is proxied by Current Ratio (CR), solvency by Debt to Equity Ratio (DER), and company value by Price Book Value (PBV). This study uses a quantitative approach with multiple linear regression analysis methods, t-test (partial), and F-test (simultaneous) using SPSS ver 25. The results of the study indicate that partially, CR does not have a significant effect on PBV (significance value 0.654 > 0.05; t count 0.468 < t table 2.365), while DER has a significant effect on PBV (significance value 0.032 < 0.05; t count 2.664 > t table 2.365). Simultaneously, CR and DER significantly influence PBV, indicated by the calculated F value of 5.506 > Ftable 4.74 and a significance of 0.037 < 0.05. The coefficient of determination (R²) value of 0.611 indicates that 61.1% of the variation in PBV can be explained by CR and DER, the remaining 38.9% is influenced by other variables. This finding indicates that solvency has a more dominant influence than liquidity in determining company value.]]>
<![CDATA[PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP HARGA SAHAM PADA PT MUSTIKA RATU TBK PERIODE 2014 - 2023 ]]>
<![CDATA[Firnanda, Nadia]]>;
<![CDATA[Andriyani Hapsari]]>
<![CDATA[ JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September ]]>
Publisher : <![CDATA[CV. KAMPUSA AKADEMIK PUBLISING ]]>
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DOI: 10.61722/jemba.v2i5.1375
<![CDATA[This study aims to determine the effect of profitability and solvency ratios on the stock price of PT Mustika Ratu Tbk for the 2014–2023 period. The background of this research is the fluctuation in stock prices, which reflects the dynamics of the company’s internal financial performance. The profitability variable is measured using Return on Assets (ROA), while the solvency variable is measured using the Debt to Equity Ratio (DER). This research uses a quantitative approach with an associative research type. The data used are secondary data in the form of annual financial statements and year-end closing stock prices obtained from the Indonesia Stock Exchange. The data analysis technique employed is multiple linear regression using IBM SPSS version 27. The results show that partially, ROA has a positive and significant effect on stock price, with a t-value of 7.253 and a significance level of < 0.001. On the other hand, DER does not have a significant effect on stock price. Simultaneously, ROA and DER have a significant effect on stock price, with an F-value of 35.073 and a significance level of 0.001. The coefficient of determination (R²) is 0.909, indicating that 90.9% of the variation in stock price can be explained by ROA and DER, while the remaining 9.1% is influenced by other factors outside the model. These findings suggest that profitability is a key factor affecting stock prices, while DER has no significant impact.]]>
<![CDATA[PENGARUH DEBT TO ASSET RATIO DAN CURRENT RATIO TERHADAP RETURN ON ASSET PADA PT HANJAYA MANDALA SAMPOERNA TBK PERIODE 2014-2023 ]]>
<![CDATA[Ramdani, Julfikar]]>;
<![CDATA[Al-Choir, Fikron]]>
<![CDATA[ JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September ]]>
Publisher : <![CDATA[CV. KAMPUSA AKADEMIK PUBLISING ]]>
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DOI: 10.61722/jemba.v2i5.1376
<![CDATA[This study aims to determine the effect of Debt to Asset Ratio (DAR) and Current Ratio (CR) on Return On Asset (ROA) at PT Hanjaya Mandala Sampoerna Tbk for the period 2014–2023. ROA is used as an indicator to measure the company’s effectiveness in utilizing its assets to generate profits. DAR reflects the company’s reliance on debt financing, while CR indicates its ability to meet short-term obligations. This research uses a quantitative approach with descriptive analysis. The data used are secondary data obtained from the company’s annual financial reports. Data analysis was conducted using multiple linear regression with the help of SPSS version 26, preceded by classical assumption tests. Hypothesis testing was carried out using t-test and F-test. The results show that partially, both Debt to Asset Ratio (DAR) and Current Ratio (CR) have no significant effect on Return On Asset (ROA), with significance values of 0.810 and 0.547 respectively (> 0.05). Simultaneously, DAR and CR also have no significant effect on ROA, as indicated by an F-value of 1.506, which is less than the F-table value of 4.74, and a significance level of 0.286 (> 0.05). The Adjusted R² value of 0.101 indicates that only 10.1% of the variation in ROA can be explained by DAR and CR, while the remaining 89.9% is influenced by other factors outside the model.]]>
<![CDATA[PENGARUH MOTIVASI DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN YAYASAN SAHABAT YATIM INDONESIA CABANG TANGERANG SELATAN ]]>
<![CDATA[Septiana, Fadhila Alroof]]>;
<![CDATA[Sudarso, Eko]]>
<![CDATA[ JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September ]]>
Publisher : <![CDATA[CV. KAMPUSA AKADEMIK PUBLISING ]]>
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DOI: 10.61722/jemba.v2i5.1377
<![CDATA[This study aims to examine the influence of motivation and organizational culture on employee performance at the Indonesian Yatim Friends Foundation, South Tangerang Branch. A quantitative research method was used, with survey data collected from 84 respondents through structured questionnaires. The independent variables in this study are motivation (X₁) and organizational culture (X₂), while the dependent variable is employee performance (Y). Validity testing showed all questionnaire items to be valid, with r count > 0.214. Reliability testing produced Cronbach’s Alpha scores of 0.848 for motivation, 0.771 for organizational culture, and 0.821 for employee performance, indicating reliable instruments.The multiple linear regression analysis yielded the following equation:Y = 17.175 + 0.295X₁ + 0.269X₂ The coefficient of determination (R²) was 0.230, meaning motivation and organizational culture together explain 23.0% of the variance in employee performance.Partially, motivation significantly affects performance (t count = 3.012 > 1.991; sig = 0.003 < 0.05), while organizational culture also has a significant effect (t count = 2.458 > 1.991; sig = 0.016 < 0.05). Simultaneously, the F-test shows F count = 12.112 > F table = 2.72, with a significance of 0.000]]>
<![CDATA[PENGARUH RETURN ON ASSET DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM PADA PT MAYORA INDAH Tbk PERIODE 2014-2023 ]]>
<![CDATA[Firdaus, Moch Rizik]]>;
<![CDATA[Watiningsih , Ferdina]]>
<![CDATA[ JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September ]]>
Publisher : <![CDATA[CV. KAMPUSA AKADEMIK PUBLISING ]]>
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DOI: 10.61722/jemba.v2i5.1378
<![CDATA[. This study aims to determine the effect of Return on Assets and Debt to Equity Ratio on Stock Prices at PT Mayora Indah Tbk for the period 2013-2024. The research method used is quantitative. The data analysis used in this study includes descriptive statistical analysis, classical assumption tests, multiple linear regression, determination coefficient tests, and hypothesis tests (t-test and F-test). The results of this study indicate that, partially, Return on Assets does not have a significant effect on Stock Prices based on the results of the t-value of 0.304 < 2.365 with a significance value of 0.770 > 0.05. The Debt to Equity Ratio does not have a significant effect on Stock Price based on the results of the Thitung value of 2.165 < 2.365 with a significance of 0.067 > 0.05. Simultaneously, Return on Assets and Debt to Equity Ratio do not have a significant effect on Stock Price. This is evidenced by the F-value of 2.781 < 4.47 with a significance level of 0.129 > 0.05.]]>
<![CDATA[PENGARUH CASH TURNOVER, RECEIVABLE TURNOVER, DAN TOTAL ASSET TURNOVER TERHADAP RETURN ON ASSET PADA PERUSAHAAN SUBSEKTOR KAYU DAN PENGOLAHANNYA YANG TERDAFTAR DI BEI PERIODE 2017 2023 ]]>
<![CDATA[Azrinindita, Meisya Nabila]]>;
<![CDATA[Nurhamdi, Muhamad]]>
<![CDATA[ JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September ]]>
Publisher : <![CDATA[CV. KAMPUSA AKADEMIK PUBLISING ]]>
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DOI: 10.61722/jemba.v2i5.1381
<![CDATA[This study aims to analyze the effect of Cash Turnover, Receivable Turnover and Total Asset Turnover on Return on Assets in wood and processing subsector companies listed on the Indonesia Stock Exchange for the period 2017-2023. This study uses an associative quantitative approach with secondary data obtained from the Company's financial statements. The sample of this study uses a saturated sample, namely by using all populations consisting of four companies. Data processing in this study was carried out using Eviews-12 software. Data analysis in this study includes descriptive statistical tests, classical assumption tests, panel data regression tests, hypothesis tests and determination coefficient tests, the selection of regression models was carried out using the Chow test and the Hausman test, based on these tests the estimation model used in this study is the fixed effect model (FEM). The test results show that partially cash turnover does not have a significant effect on ROA with a calculated T value of 0.400767 < Ttable 2.06390 with a prob value of 0.6926> 0.05, receivable turnover does not have a significant effect on ROA with a calculated T value of 0.726682 < Ttable 2.06390 with a prob value of 0.4754> 0.05, total asset turnover does not have a significant effect on ROA with a calculated T value of 1.404768 < Ttable 2.06390 with a prob value of 0.1747> 0.05. Simultaneously, the three independent variables have a significant positive effect on ROA with a calculated F value of 3.098292> Ftable 3.01 with a prob value of 0.024714 <0.05. with a contribution of 31.80% while the remaining 68.2% is influenced by other factors outside this research.]]>
