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JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
ISSN : 30476232     EISSN : 30476240     DOI : https://doi.org/10.61722/jemba.v1i2.45
Core Subject : Economy, Science,
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)
Articles 72 Documents
Search results for , issue "Vol. 2 No. 5 (2025): September" : 72 Documents clear
ANALISIS EMPLOYER BRANDING DAN REPUTASI DALAM MENINGKATKAN INTENTION TO APPLY GENERASI Z (STUDI KASUS PADA MAHASISWA PROGRAM STUDI MANAJEMEN FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PAMULANG) Aurellia, Selsa; Agrasadya, Agrasadya
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.v2i5.1382

Abstract

This study aims to analyze the role of employer branding and company reputation in increasing the intention to apply among Generation Z. The focus of this research is directed toward final-year students of the Management Study Program, Faculty of Economics and Business, Universitas Pamulang, who are preparing to enter the workforce. This research uses a qualitative approach with data collection techniques that include in-depth interviews with key informants from the academic field and a Focus Group Discussion (FGD) involving nine students with a minimum of two years of work experience. The findings reveal that employer branding delivered through social media serves as the primary factor in attracting students’ attention. Informants stated that they assess a company based on visual content showing daily work activities, workplace image, and the transparency of organizational values. Company reputation is also a significant consideration, especially related to online reviews, institutional accreditation (such as Grade A/B), and perceptions of managerial honesty and professionalism. Meanwhile, the intention to apply tends to emerge when the recruitment process is perceived as transparent, structured, and aligned with their field of interest
PENGARUH EARNING PER SHARE DAN PRICE BOOK VALUE TERHADAP HARGA SAHAM PADA PT ASTRA INTERNATIONAL TBK PERIODE 2014-2023 Diana, Diana; Nurcahayati, Siti
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.v2i5.1383

Abstract

This study aims to analyze the effect of Earning Per Share (EPS) and Price Book Value (PBV) on stock prices at PT Astra International Tbk for the period 2014–2023. The research method used is a quantitative approach, with data analysis techniques including descriptive statistics, classical assumption tests, multiple linear regression analysis, model feasibility tests, and hypothesis testing using SPSS version 31. The data used are secondary data obtained from the annual financial reports of PT Astra International Tbk and stock price data published through the Indonesia Stock Exchange. The sample in this study includes all company financial reports over the past ten years. The results of the study show that partially, Earning Per Share (EPS) does not have a significant effect on stock prices, as indicated by the t value (0.809) < t table (2.365) and a significance value of 0.445 > 0.05. Meanwhile, Price Book Value (PBV) has a positive and significant effect on stock prices, supported by a t value (3.710) > t table (2.365) and a significance value of 0.008 < 0.05. Simultaneously, EPS and PBV have a significant effect on stock prices, with an Fvalue (8.914) > Ftable (4.737) and a significance value of 0.012 < 0.05. These results indicate that both fundamental variables together are able to explain the variation in the stock prices of PT Astra International Tbk during the research period.
ANALISIS DAMPAK LINGKUNGAN AKIBAT PENGGUNAAN KEMASAN PLASTIK DALAM KEGIATAN EKONOMI Evan Hamdani; Harahap, Muhammad Ikhsan; Imsar Imsar
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.v2i5.1384

Abstract

The use of plastic packaging in economic activities is increasing along with the rapid development of trade, especially through e-commerce, but this raises serious environmental problems. The main problem of this research is What are the environmental impacts caused by the use of plastic packaging. This study aims to analyze the environmental impacts of the use of plastic packaging using a literature review method. The results of the study indicate that plastic packaging contributes to land, water, and marine pollution, causes an increase in the volume of single-use waste, and has the potential to harm health through the accumulation of microplastics. The conclusion of the study emphasizes the need for real efforts from the government, business actors, and the community to reduce the use of plastic while promoting environmentally friendly packaging alternatives in order to support sustainable development.
PENGARUH RETURN ON EQUITY DAN TOTAL ASSETS TURNOVER TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023 Mia Agustin; Nugroho, Riski Dwi
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.v2i5.1385

Abstract

This study aims to determine the effect of Return On Equity and Total Asset Turnover on financial distress using the Altman Z-Score bankruptcy prediction approach. The research method used is a descriptive associative method with a quantitative approach. The population in this study were 83 food and beverage companies listed on the Indonesia Stock Exchange in 2019–2023. The sample in this study was determined using a purposive sampling technique and obtained 8 food and beverage companies with a five-year observation period so that the data obtained were 40 sample data. Hypothesis testing was carried out using panel data regression analysis with the help of the EViews 12 program and the significance level used was 5%. The results of this study indicate that simultaneously Return On Equity and Total Asset Turnover have a significant effect on financial distress with a significance value of 0.000000 <0.05 and an f-count of 24.09815> f-table (3.24). The determination coefficient obtained using Adjusted R-Squared is 0.542234 or 54.22%, while the remaining 45.78% is influenced by other variables outside this research model. Partially, Return On Equity has a positive and significant effect on financial distress with a significance of 0.0000 <0.05 and a t-count value of 6.018630> t-table (2.02107), while Total Asset Turnover does not have a significant effect on financial distress with a significance value of 0.0825> 0.05 and a t-count of −1.781015 <t-table 2.02107.
PENGARUH RETURN ON ASSET, CURRENT RATIO, DEBT TO ASSET RATIO, DAN TOTAL ASSET TURNOVER TERHADAP FINANCIAL DISTRESS PADA PT LEYAND INTERNATIONAL Tbk PERIODE 2014-2023 Hartati, Arini Nur; Marjohan, Masno
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.v2i5.1386

Abstract

This study aims to determine the effect of Return On Asset, Current Ratio, Debt to Asset Ratio, and Total Asset Turnover on financial distress at PT Leyand International Tbk during the 2014-2023 period. The method used in this research is a quantitative associative approach with secondary data obtained from the company's annual financial statements for 10 years. Data analysis was performed using multiple linear regression with the help of the SPSS25 program. T test results show that Return On Asset (0,041<0,05) and Debt to Asset Ratio (0,036<0,05) have a significant effect on financial distress. Conversely, Current Ratio (0,461>0,05) and Total Asset Turnover (0,091>0,05) have no significant effect on financial distress. Meanwhile, the f test results show that Return On Asset, Current Ratio, Debt to Asset Ratio, and Total Asset Turnover together have a significant effect on financial distress with a significance value of 0.006 with a coefficient of determination (R²) of 0,825 or 82,5%. Thus, it can be concluded that although not all independent variables have a partial effect, the four financial ratios simultaneously have an influence on the company's financial distress condition
PENGARUH DEBT TO EQUITY RATIO DAN GROSS PROFIT MARGIN TERHADAP HARGA SAHAM PADA PT VALE INDONESIA TBK PERIODE 2013-2023 Paulina, Vanka; Lisdawati, Lisdawati
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.v2i5.1436

Abstract

The objectives of this study are: (1) to determine whether the Debt to Equity Ratio (DER) has an effect on stock prices at PT Vale Indonesia, Tbk.; (2) to determine whether the Gross Profit Margin (GPM) has an effect on stock prices at PT Vale Indonesia, Tbk.; and (3) to determine whether the Debt to Equity Ratio (DER) and Gross Profit Margin (GPM) together have an effect on stock prices at PT Vale Indonesia, Tbk. The research method used in this study is a quantitative method. The data sample consists of secondary data in the form of annual financial statements of PT Vale Indonesia Tbk for the period 2013–2023, obtained through literature-based observation. The data analysis techniques used include descriptive statistical tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of the study show that: (1) partially, GPM has a significant negative effect on stock prices at PT Vale Indonesia, Tbk, with a significance value of 0.021 < 0.05 and a t-value greater than the t-table -2.875 > 2.306; (2) partially, DER has a significant positive effect on stock prices at PT Vale Indonesia, Tbk, with a significance value of 0.040 < 0.05 and a t-value greater than the t-table 2.455 > 2.306; and (3) simultaneously, DER and GPM have a significant positive effect on stock prices at PT Vale Indonesia, Tbk, with an F-test value of 0.015 < 0.05 and an F-value greater than the F-table 7.418 > 4.46.
PENGARUH CURRENT RATIO DAN EARNING PER SHARE TERHADAP HARGA SAHAM PADA PT LION METAL WORKS TBK PERIODE 2015-2024 Anggraini, Reza Deswita; Lisdawati, Lisdawati
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.v2i5.1437

Abstract

This study aims to determine the effect of Current Ratio and Earning Per Share on Stock Prices at PT Lion Metal Works Tbk for the 2015-2024 period. The research method used is quantitative research with an associative and descriptive approach where the processed data is secondary data obtained from the financial statements of the company PT Lion Metal Works Tbk using the SPSS 2.5 application. The analysis methods used are descriptive statistical tests, Classical Assumption Tests (Normality, Multicollinearity, Heteroscedasticity and Autocorrelation), Multiple Linear Regression Tests, T Tests, F Tests, Correlation Coefficient Tests, and Determination Coefficient Tests. Based on the results of the study, it shows that the Current Ratio (CR) does not have a significant partial effect on stock prices with a t count of (-0.231 < t table 2.365) with a significance value of (0.824> 0.05). Earning Per Share (EPS) has a partial significant effect on stock prices with a calculated t of (3.936 > ttable 2.365) with a significance value of (0.0006 < 0.05). Current Ratio (CR) and Earning Per Share (EPS) have a simultaneous significant effect on stock prices with an calculated F of (8.708 > Ftable 4.74) with a significance value of (0.013 < 0.05).
PENGARUH AUDIT TENURE, FEE AUDIT DAN SPESIALIS AUDITOR TERHADAP KUALITAS AUDIT Berkah Sawaludin; 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.v2i5.1445

Abstract

This study aims to analyze the effect of audit tenure, audit fee, and auditor specialization on audit quality in the food and beverage industry listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The sampling method used in this study is purposive sampling, with a quantitative research approach. The data utilized is secondary data, specifically the companies' annual financial reports. The sample consists of 17 food and beverage industry companies, observed over a period of five years, resulting in 85 observation objects. The analytical technique employed includes descriptive statistical analysis and logistic regression analysis, using the eViews version 12 application as a supporting tool. The findings indicate that audit tenure has a negative effect on audit quality, while audit fee and auditor specialization have no significant impact on audit quality
PENGARUH PERPUTARAN MODAL KERJA DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS (ROA) PADA PT. SIANTAR TOP TBK PERIODE 2014 – 2023 Tyas, Titah Sekaring; Tua, Rudy Bodewyn Mangasa
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.v2i5.1454

Abstract

This study aims to analyze the effect of working capital turnover and sales growth on profitability as measured by Return On Assets (ROA) at PT Siantar Top Tbk during the period 2014–2023. The data used are the company’s annual financial statements listed on the Indonesia Stock Exchange (IDX). The analysis method employed is multiple linear regression with the help of SPSS version 26 software. The results indicate that working capital turnover has a negative and significant effect on ROA, while sales growth does not have a significant effect on ROA. The coefficient of determination (Adjusted R Square) of 54.4% shows that variations in profitability can be explained by these two variables, while the remaining 45.6% is influenced by other factors outside this study. Therefore, PT Siantar Top Tbk needs to carefully manage its working capital to avoid reducing profitability and continue to improve operational efficiency to strengthen its financial performance
PENGARUH STRUKTUR MODAL DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Pada PT Mustika Ratu Tbk (Periode 2014 – 2023) Larasati, Cipta Ayu; Safii, Mohamad
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.v2i5.1455

Abstract

This study aims to examine the partial and simultaneous effects of Capital Structure and Financial Performance on Firm Value at PT Mustika Ratu Tbk during the period from 2014 to 2023. The type of research used is quantitative with a descriptive appROAch. Data collection was conducted through documentation studies based on the company’s financial reports. The population in this study consists of all financial reports of PT Mustika Ratu Tbk, while the sample comprises the annual financial statements of PT Mustika Ratu Tbk over the ten-year period. The Capital Structure variable is measured using the Debt to Equity Ratio (DER), Financial Performance is measured using Return on Assets (ROA), and Firm Value is measured using the Price to Book Value (PBV). The analysis results show that, partially, Capital Structure does not have a significant effect on Firm Value, with a t-statistic of 1.290511 < t-table value of 2.30600 and a significance level of 0.2379 > 0.05. However, Financial Performance has a significant effect on Firm Value, with a t-statistic of 4.597290 > t-table value of 2.30600 and a significance level of 0.0025 < 0.05. Simultaneously, Capital Structure and Financial Performance have a significant effect on Firm Value, as indicated by an F-statistic of 15.47391 > F-table value of 4.74 and a significance level of 0.002696 < 0.05. This study emphasizes that Financial Performance plays a more dominant role in influencing investor perception and firm value compared to Capital Structure. Therefore, companies should focus on improving efficiency and profitability to enhance their value in the eyes of the market.