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Muhamad Sidik
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office@kampusakademik.my.id
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INDONESIA
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
PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PERUSAHAAN PADA PT SINAR MAS AGRO RESOURCES AND TECHNOLOGY, TBK PERIODE 2013-2024 Hasanah, Ismiyatun; Krisnaldy, Krisnaldy
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.v2i5.1456

Abstract

This study aims to analyze the partial and simultameous effects of Liquidity and Profitability on Capital Structure at PT Sinar Mas Agro Resources and Technology Tbk during the period of 2013-2024. The research employs a quantitative method using secondary data in the form of the company’s annual financial statements. The data analysis techniques used include descriptive analysis, classical assumption tests, multiple linear regression analysis, correlation coefficient, coefficient of determination, as well as hypothesis testing using the t-test and F-test, processed with SPSS version 27. The partial test results show that Liquidity, as proxied by Current Ratio (CR), has a significant effect on Capital Structure (DER), with a t-value of -3,847, which is greater than the t-table value (2,26216), and a significance value of 0,004 < 0,05. In contrast, Profitability, measured by the Net Profit Margin (NPM), does not show a significant effect on Capital Structure, with a t-value of -0,128 < t-table (2,26216), a significance value of 0,901 > 0,05, and a t-table value greater than the calculated value. Simultaneously, the F-test results show that Liquidity and Profitability together have a significant effect on Capital Structure, with an F-value of 7,553,ngreater than the F-table value (4,26), and a significance value of 0,012 < 0,05. The coefficient of determination (R2) is 75,53%, which means that the two independent variables contribute 75,53% to the variation in Capital Structure. The remaining 24,47% is influenced by other factors not included in this study.
PERAN KUALITAS PRODUK, KUALITAS INFORMASI DAN ULASAN PRODUK TERHADAP KEPUTUSAN PEMBELIAN PARFUM MEREK MINISO DI MARKETPLACE ONLINE Muhammad Mirzaq Shofiurrochman; Endah Budiarti
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.v2i5.1478

Abstract

Penelitian ini menganalisis pengaruh ulasan produk, kualitas produk, dan kualiitas informasi terhadap keputusan pembelian parfum merek Miniso di marketplace, dengan fokus pada konsumen di Kecamatan Sukolilo, Surabaya. Fenomena pergeseran perilaku konsumen menuju belanja daring, khususnya untuk produk sensori seperti parfum yang tidak dapat diuji coba langsung, melatar belakangi urgensi penelitian ini. Keterbatasan pengalaman langsung dalam pembelian parfum di marketplace menyoroti peran penting ulasan konsumen, representasi kualitas produk secara digital, dan kelengkapan serta keakuratan informasi sebagai pengganti interaksi fisik. Menggunakan pendekatan kuantitatif, penelitian ini melibatkan 100 responden yang merupakan konsumen parfum Miniso di Kecamatan Sukolilo, dipilih melalui Lemeshow. Data dikumpulkan menggunakan kuisoner dan dianalisis dengan metode regresii linier berganda menggunakan SPSS, setelah melalui uji validitas, reliabilitas, dan asumsi klasik.Implikasi praktis dari penelitian ini adalah pentingnya bagi Miniso dan penjual di marketplace untuk mengelola ulasan secara proaktif, menyajikan deskripsi dan visual produk yang representatif dan menarik, serta memastikan transparansi dan kelengkapan informasi demi membangun kepercayaan konsumen. Penelitian ini turut memperkaya literatur manajemen pemasaran, khususnya terkait perilaku konsumen dalam belanja daring untuk produk sensori.
PENGARUH INOVASI MENU, KUALITAS PELAYANAN, DAN PERSEPSI HARGA TERHADAP KEPUASAN PELANGGAN DI MCD DARMO SURABAYA Chrisna Dwi Setya Sutanto; Istiono Istiono
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.v2i5.1480

Abstract

This study aims to determine and analyze the influence of menu innovation, service quality, and price perception on customer satisfaction at McDonald's Darmo Surabaya. Facing competition in the fast-food industry, it is crucial for companies to understand the factors that can increase customer satisfaction. The three independent variables studied menu innovation, service quality, and price perception are considered important elements influencing consumer decisions and experiences.This study used a quantitative approach with a survey method. Data were obtained through questionnaires from 100 respondents and analyzed using multiple linear regression with SPSS version 26. The F-test results indicated that menu innovation, service quality, and price perception simultaneously had a significant effect on customer satisfaction. The calculated F-value of 75.599 was greater than the F-table value of 2.70, with a significance level of 0.000. Partially, the t-test results indicate that these three variables also significantly influence customer satisfaction, with calculated t-values of 2.685 (menu innovation), 4.603 (service quality), and 2.223 (price perception), all exceeding the t-table value of 1.985 and significantly below 0.05. The adjusted R² value of 0.693 indicates that 69.3% of the variation in customer satisfaction is explained by these three variables.The results of this study conclude that to maintain and improve customer satisfaction, McDonald's Darmo Surabaya needs to continue innovating its menu, improving service quality, and maintaining price perceptions that align with customer perceived value.
PENGARUH BUDAYA ORGANISASI, BEBAN KERJA, KOMPENSASI, STRES KERJA DAN TURNOVER TERHADAP KINERJA KARYAWAN PT. JALUR NUGHRAHA EKAKURIR (JNE) CABANG KOTA CILACAP Purnama, Tegar Vaisar; Adi Susanto
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.v2i5.1486

Abstract

This study aims to analyze the influence of organizational culture, workload, compensation, work stress, and turnover on employee performance at PT. Jalur Nugraha Ekakurir (JNE) Cilacap Branch. This research employs a quantitative approach with a survey method. The sample consisted of permanent employees selected using purposive sampling techniques. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS. The findings reveal that, partially, organizational culture, compensation, and work stress significantly affect employee performance, while workload and turnover do not have a significant effect. Simultaneously, all five variables have a significant impact on employee performance. Therefore, improving employee performance can be achieved by strengthening organizational culture, providing appropriate compensation, and managing work stress effectively.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI Zikri Dola Agusti; Endrawati Endrawati; Lisa Amelia Herman
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.v2i5.1487

Abstract

This This study aims to examine the effect of corporate social responsibility (CSR) and institutional ownership on firm value, with financial performance as a mediating variable. The research employs a quantitative approach with an associative research design. The data used are secondary data obtained from financial statements, annual reports, and sustainability reports. The population consists of all energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period, totaling 69 companies. The sampling technique applied is purposive sampling. Data analysis is conducted using STATA 17.0 software. The results show that CSR has no effect on either financial performance or firm value. Institutional ownership has an effect on financial performance but does not influence firm value. Meanwhile, financial performance significantly affects firm value but fails to mediate the relationship between CSR and institutional ownership with firm value
PENGARUH SOCIAL MEDIA MARKETING INSTAGRAM DAN ELECTRONIC WORD OF MOUTH (E-WOM) TERHADAP MINAT PEMBELIAN ULANG PADA NOBUNAGA SUSHI MOJOKERTO: Studi Kasus Pada Konsumen Nobunaga Sushi Mojokerto Jawa Timur Erliyanti, Yulistia; Baroroh Lestari
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.v2i5.1488

Abstract

Pesatnya perkembangan teknologi menuntut bisnis untuk menciptakan strategi pemasaran inovatif melalui media sosial salah satunya dalam bisnis makanan. Nobunaga Sushi Mojokerto menawarkan makanan khas Jepang melalui media sosial Instagram. Namun, belum ada penelitian tentang pengaruh social media marketing dan electronic word of mouth terhadap minat pembelian ulang di usaha ini. Penelitian ini bertujuan untuk menganalisis pengaruh social media marketing dan electronic word of mouth terhadap minat pembelian ulang di Nobunaga Sushi Mojokerto. Penelitian ini merupakan penelitian kausal dengan menggunakan metode kuantitatif. Teknik pengumpulan data menggunakan kuesioner secara online yang disebarkan kepada 100 responden yaitu konsumen yang berasal dari Mojokerto yang pernah melakukan pembelian minimal satu kali di Nobunaga Sushi Mojokerto. Responden dipilih dengan teknik purposive sampling. Analisis data menggunakan uji kuesioner, analisis deskriptif, uji asumsi klasik, analisis regresi berganda, analisis determinan, dan uji hipotesis.
PENGARUH LETAK STRATEGIS TERHADAP VARIABEL NILAI JUAL UMKM (Studi Kasus : Rumah Makan Bg Halim) Desi Fitriani Hsb; Fadia Aprillia; Ricce Sukmawati Br Rajagukguk; Yayang Fariana Togotoro; Lokot Muda Harahap
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.v2i5.1489

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh letak strategis terhadap nilai jual UMKM pada Rumah Makan Bg Halim di Kota Medan. Hasil penelitian menunjukkan bahwa lokasi rumah makan yang bersebelahan dengan loket bus dan dekat dengan lingkungan mahasiswa memberikan keuntungan kompetitif dalam menarik pelanggan. Usaha ini dirintis sejak 14 tahun lalu oleh Pak Munir dengan latar belakang tradisi keluarga dalam bidang kuliner. Penerapan manajemen POAC (Planning, Organizing, Actuating, Controlling) terlihat jelas pada pengelolaan usaha, mulai dari perencanaan lokasi, pengorganisasian karyawan, pengaturan jam operasional, hingga sistem pengawasan yang ketat. Kendala yang dihadapi adalah fluktuasi harga bahan baku, dampak pandemi Covid-19, serta keterbatasan dalam melakukan inovasi. Meskipun demikian, usaha tetap bertahan dengan rata-rata keuntungan Rp 500.000 per hari sebelum pandemi. Tanggung jawab sosial juga dijalankan melalui kegiatan Jumat Barokah, pembagian makanan gratis, serta donasi ke masjid, panti asuhan, dan pesantren. Penelitian ini menyimpulkan bahwa letak strategis, pengelolaan manajemen yang baik, serta peran sosial menjadi faktor utama keberlanjutan UMKM Rumah Makan Bg Halim.
Analisis Pemanfaatan Artificial Intelligence untuk Meningkatkan Efisiensi dalam Proses Penyusunan Laporan Keuangan Al Fatya, Kayyana Ihsan; Endah Susilowati
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.v2i5.1491

Abstract

The rapid advancement of technology has driven transformation across various sectors, including the field of accounting. The utilization of Artificial Intelligence (AI) in accounting significantly enhances the efficiency of financial statement preparation through process automation, reduction of human errors, and the ability to process large-scale data quickly and accurately. This study aims to analyze the role and impact of AI in the preparation of financial statements, as well as to identify the benefits and challenges associated with its implementation. The research employs a literature review approach combined with the author’s empirical experience. The results indicate that the use of AI in accounting has a positive impact on the efficiency and effectiveness of accountants’ work, especially in the financial reporting process. Despite its numerous advantages, the implementation of AI still faces challenges such as limited human resource capabilities, the need for ongoing technological training, and the protection of sensitive financial data.
Analisis Dampak Content Marketing Terhadap Purchase Intention Produk Suplemen Fitnes Di Social Commerce TikTok Shop Mahesa Nala Dwiputra; Usep Suhud; Daru Putri Kusumaningtyas
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.v2i5.1492

Abstract

Perkembangan tren gaya hidup sehat dan olahraga di pusat kebugaran seperti melatih otot, kardio, dan ketahanan tubuh mendorong peningkatan konsumsi produk suplemen fitnes. Seiring dengan itu, platform social commerce seperti TikTok Shop semakin diminati karena mampu menggabungkan hiburan dan pengalaman belanja interaktif. Penelitian ini bertujuan untuk menganalisis dampak content marketing terhadap customer engagement, perceived value, dan brand image. Serta pengaruh customer engagement, perceived value, dan brand image terhadap purchase intention dalam konteks produk suplemen fitnes di social commerce TikTok Shop. Penelitian ini menggunakan metode penelitian kuantitatif deskriptif yang mengumpulkan data melalui kuesioner dengan media google form yang disebarkan kepada 216 responden penelitian. Penelitian ini menggunakan teknik analisis structural equation modeling (SEM) dengan bantuan perangkat lunak SPSS 25 dan Amos 22. Hasil yang didapatkan pada penelitian ini menunjukkan bahwa content marketing berpengaruh secara positif dan signifikan terhadap customer engagement, perceived value, dan brand image. Selanjutnya didapatkan juga bahwa perceived value dan brand image berpengaruh secara positif dan signifikan terhadap purchase intention. Namun customer engagement tidak memiliki pengaruh terhadap purchase intention.
PENGARUH PERSEPSI HARGA, BRAND IMAGE, DAN SOCIAL MEDIA MARKETING TERHADAP KEPUTUSAN PEMBELIAN PERSPIREX DEODORANT DI SHOPEE PADA MAHASISWA FEB UNTAG SURABAYA Berlian Ardani Suaidy; Yulyar Kartika Wijayanti
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.v2i5.1493

Abstract

Purchase decision refers to the process in which consumers decide to buy a product or service based on various considerations. Understanding the characteristics of personal care products such as deodorants and the factors that influence consumer decisions is an important step in enhancing a brand’s competitiveness. One notable personal care product that draws research interest is Perspirex Deodorant, which is actively marketed through e-commerce platforms such as Shopee. Three main factors are assumed to influence purchase decisions in this study: Price Perception, Brand Image, and Social Media Marketing. Competitive pricing can enhance consumer appeal, a strong brand image can strengthen consumer trust in a product, and targeted social media marketing an shape perception and buying interest. This study aims to determine the effect of Price Perception, Brand Image, and Social Media Marketing on the Purchase Decision of Perspirex Deodorant among FEB Untag Surabaya students. The research uses a quantitative approach with data collected through questionnaires distributed to 100 respondents. The results indicate that all three variables have a positive and significant influence on Purchase Decision. Therefore, these factors are important considerations in marketing strategies for deodorant products on digital platforms.