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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 69 Documents
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Search results for , issue "Vol. 2 No. 6 (2025): November" : 69 Documents clear
Pengaruh Komunikasi Dan Disiplin Kerja Terhadap Kinerja Pegawai Pada Badan Penghubung Provinsi Jawa Tengah Di Kebayoran Baru Jakarta Selatan Kholqiyah, Latifatun; Suprianto Suprianto
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1587

Abstract

Abstrak. This study aims to determine the effect of communication and work discipline on employee performance at the Central Java Provincial Liaison Agency located in Kebayoran Baru, South Jakarta. The research employs a quantitative method with an associative approach to analyze the relationship and influence between independent and dependent variables. The study population consists of 50 employees who were all used as the sample through a saturated sampling technique. Data were collected through questionnaires and documentation, while data analysis was conducted using multiple linear regression with the assistance of SPSS version 26. Hypothesis testing was carried out using the t-test to determine partial effects, the F-test to determine simultaneous effects, and the coefficient of determination (R²) to measure the contribution of the independent variables to the dependent variable. The results of the study indicate that communication has a significant effect on employee performance, and work discipline also has a significant effect on employee performance. Simultaneously, communication and work discipline have a significant influence on employee performance. The Adjusted R Square value of 0.518 shows that 51.8% of the variation in employee performance can be explained by communication and work discipline, while the remaining 48.2% is influenced by other factors outside this study. Therefore, it can be concluded that effective communication and a high level of work discipline play an important role in improving employee performance at the Central Java Provincial Liaison Agency in Kebayoran Baru, South Jakarta Keywords: Communication, Work Discipline, Employee Performance
Tinjauan Literatur: Peran Guru Sebagai Agen Perubahan dalam Pembelajaran Seni Budaya Berbasis Nilai Islam. Ilham Mukhtar Sya’bani; Maya Khoirunnisa; Mawar Setiawati; Muhammad Fadlan fadilla; Abdul Azis
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1590

Abstract

Penelitian ini mengkaji peran pengajar dalam mendorong perubahan dengan mengintegrasikan nilai-nilai Islam ke dalam pengajaran seni dan budaya. Di era globalisasi, seni budaya dalam PAI makin tersisih oleh budaya populer yang kurang sejalan dengan nilai moral, sehingga kurang efektif membentuk karakter siswa. Hal ini turut berkaitan dengan melemahnya nilai spiritual dan meningkatnya kekerasan di sekolah. Kondisi tersebut menimbulkan keraguan terhadap fungsi PAI sebagai benteng moral, sehingga diperlukan inovasi guru agar seni budaya Islami kembali relevan dan berdampak. Tujuan dari penelitian ini adalah untuk meneliti bagaimana pengajar berfungsi sebagai agen perubahan yang berhubungan dengan pengembangan seni budaya Islam di institusi pendidikan. Metode yang diterapkan bersifat kualitatif dengan mengandalkan tinjauan pustaka terhadap literatur yang relevan dari tahun 2019 sampai 2025, kemudian diikuti dengan analisis konten guna mengenali, mengelompokkan, dan menginterpretasikan hasil yang ditemukan. Temuan menunjukkan bahwa pengajar berperan sebagai contoh dan pengubah nilai melalui inovasi dalam pengajaran seni Islam seperti kaligrafi dan teater edukatif yang menggabungkan nilai-nilai agama, estetika, serta tradisi lokal. Implikasi dari penelitian ini menyoroti pentingnya peningkatan kapasitas pengajar, pengintegrasian kurikulum seni dan Pendidikan Agama Islam, serta kebijakan sekolah yang mendukung contoh baik dan kreativitas untuk membentuk karakter spiritual dan budaya para siswa.
Pengaruh Brand Image Dan Harga Terhadap Keputusan Pembelian Pada Produk Iphone Di Outlet Ibox Bxc Tangerang Selatan Pramana Hidayat, Geraldy; Dana Dana
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1591

Abstract

Abstrak. This study aims to determine the effect of Brand image and price on purchasing decisions of Iphone products in South Tangerang. The method used is quantitative with an approach to the relationship between variables, with data collection conducted using questionnaires. The population of this study consists of 31,950 residents of South Tangerang who visited one of the stores selling iPhones, and the sample was taken using Lemeshow's formula, resulting in 95.756 consumers, rounded up to 100 consumers. The data analysis methods used include descriptive analysis, instrument testing, classical assumption testing, simple and multiple linear regression, correlation coefficient testing, determination coefficient, as well as t-test and F-test using SPSS version 26. The study results indicate that Brand image (X1) has a significant effect on purchasing decisions (Y) with a regression test result of Ŷ = 0.499 + 1.462X1. The correlation coefficient value of 0.918 indicates a very strong relationship, with a determination coefficient of 84.3%, while the remaining 15.7% is influenced by other variables. The t-test shows that the calculated t-value (22.950) is greater than the table t-value (1.984) and the significance value (0.00) is less than 0.05, thus Ha1 is accepted and Ho1 is rejected. Price (X2) also has a significant effect on purchasing decisions (Y) with the regression test result Ŷ = 3.781 + 1.064X2. The correlation coefficient value of 0.929 indicates a very strong relationship, with a determination coefficient of 86.4%, while 13.6% is influenced by other variables. The t-test shows that the calculated t-value (24.902) is greater than the table t-value (1.984) and the significance value (0.00) is less than 0.05, thus Ha2 is accepted and Ho2 is rejected. Additionally, Brand Image (X1) and Price (X2) simultaneously also affect purchase decisions (Y), with the regression test result Ŷ = 1.437 + 0.593X1 + 0.661X2. The correlation coefficient value of 0.937 indicates a very strong relationship, with a determination coefficient of 87.8%, while 12.2% is influenced by other variables. The F test shows that the calculated F value (349.365) is greater than the table F value (3.09) and the Sig value (0.00) is less than 0.05, so Ha3 is accepted and Ho3 is rejected, which means that Brand image X1 & price X2 affect purchasing decisions Y Keywords: Brand Image, Price, Purchasing Decision
Pengaruh Perputaran Kas Dan Perputaran Piutang Terhadap Net Profit Margin (NPM) Pada PT Unilever Indonesia Tbk Periode 2014-2023 Widyanti, Mila; Intan Sari, Widya
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1592

Abstract

This study aims to analyze the effect of cash turnover and accounts receivable turnover on Net Profit Margin (NPM) at PT Unilever Indonesia Tbk during the period 2014-2023. The method used is a quantitative method with an associative approach, where the data analyzed is secondary data in the form of the company's annual financial statements accessed through the company's official website, www.unilever.co.id. and the data used is financial statement data for 10 years from 2014 - 2023. The data analysis technique uses multiple linear regression tests tested using SPSS version 24. The results showed that first, Cash Turnover does not have a significant partial effect on Net Profit Margin (NPM), with a significance value (Sig.) of 0.300 > 0.05. Second, Accounts Receivable Turnover also does not have a significant partial effect on Net Profit Margin (NPM), with a significance value of 0.712 > 0.05. Third, based on the simultaneous test results, Cash Turnover and Accounts Receivable Turnover do not have a significant simultaneous effect on Net Profit Margin (NPM), with a significance value of 0.417 > 0.05. The results of the Coefficient of Determination test show that the influence of Cash Turnover and Accounts Receivable Turnover is 0.221, meaning that the percentage contribution of the independent variables (Cash Turnover and Accounts Receivable Turnover) to Net Profit Margin (NPM) is 22.1%, while the remaining 77.9% is influenced by other variables not examined in this study.    
Pengaruh Disiplin Kerja Dan Lingkungan Kerja Terhadap Kinerja Karyawan Pada PT Mendsho Tangerang Selatan Pirdaus, Gifar; Liawati Liawati
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1593

Abstract

Employee Performance at PT MENDSHO, South Tangerang, both partially and simultaneously. This research uses a quantitative approach. The data collection method employed was a questionnaire, with a population of 66 respondents. The data analysis techniques used included validity test, reliability test, classical assumption test, regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing. The results of the study based on the t-test showed that for the Work Discipline variable, the t-value > t-table (7.743 > 1.99773) with a significance level of 0.000 < 0.05. Thus, H0 is rejected and H1 is accepted, meaning that Work Discipline (X1) partially has a significant effect on Employee Performance (Y). For the Work Environment variable, the t-value > t-table (5.786 > 1.99773) with a significance level of 0.000 < 0.05. Thus, H0 is rejected and H2 is accepted, meaning that Work Environment (X2) partially has a significant effect on Employee Performance (Y). Meanwhile, based on the F-test, the F-value > F-table (89.619 > 3.143) with a significance level of 0.000 < 0.05. Therefore, H0 is rejected and H3 is accepted, indicating that Work Discipline (X1) and Work Environment (X2) simultaneously have a significant effect on Employee Performance (Y) at PT MENDSHO, South Tangerang. The coefficient of determination obtained is 74.3%, while the remaining 25.7% is influenced by other factors Keywords: Work Discipline, Work Environment, Employee Performance
Pengaruh Motivasi Kerja Dan Disiplin Kerja Terhadap Kinerja Karyawan Pada PT Berkat Mahkota Putra Kota Tangerang Selatan Prasanti Prasanti; Komala, Laura
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1594

Abstract

employee performance partially or simultaneously at PT Berkat Mahkota Putra South Tangerang. This research method uses a quantitative method. The population in this study were employees of PT Berkat Mahkota Putra Tangerang Selatan with a total of 70 people. This data collection technique was carried out by taking objects from the sample or can be called sampling, the sampling method using the saturated sample technique. the research sample was 70 respondents. Data analysis and testing techniques include validity tests and reliability tests, classical assumption tests, statistical tests including simple & multiple linear regression tests, determination coefficient tests, correlation coefficient tests and hypothesis tests. From the results of this study, the first hypothesis test, namely the effect of work motivation (X1) on employee performance at PT. Berkat Mahkota Putra Tangerang Selatan obtained t_count> t_table or (10.848> 1.668) this is reinforced by the sig value (0.000 <0.05). Thus, H_O is rejected and H_1 is accepted. So it can be stated partially that there is a significant influence on employee performance (Y) at PT. Berkat Mahkota Putra Tangerang Selatan. While the second hypothesis test, namely the influence of Work Discipline (X2) on employee performance at PT. Berkat Mahkota Putra Tangerang Selatan obtained the results of the T_count value> T_table or (10.946> 1.668) this is reinforced by the Sig value (0.000 <0.05). Thus, H_O is rejected and H_2 is accepted. So it can be stated partially that there is a significant positive influence on employee performance (Y) at PT Berkat Mahkota Putra Tangerang Selatan. The third hypothesis test, namely the influence of work motivation (X1) and workload (X2) on employee performance (Y) at PT Berkat Mahkota Putra Tangerang Selatan, obtained the F_count value> F_table or (98.718> 3.130), this is also reinforced by Sig (0.000 <0.05). Thus, H_O is rejected and H_3 is accepted. This means that simultaneously work motivation and work discipline have a significant effect on employee performance (Y) at PT Berkat Mahkota Putra Tangerang Selatan Keywords: Work Motivation, Work Discipline, Employee Performance
Sistem Informasi Keuangan Sidoarjo (SIKSDA) dalam Peningkatan Tata Kelola Keuangan Publik dan Pembangunan Ekonomi Sidoarjo. Purwita, Febria Ayu; Lathifah, Nurul
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1595

Abstract

This study aims to determine how the Regional Financial Information System (SIKSDA) is used to improve local government financial management and stimulate economic growth in Sidoarjo Regency.  To this end, the author used qualitative methods by conducting in-depth interviews, direct observation, and analyzing various related documents. The results indicate that SIKSDA has helped improve transparency, accountability, and efficiency in managing regional finances, thus having a positive impact on local economic development. However, several issues remain, such as a lack of human resources and adequate technological facilities, which need to be addressed for SIKSDA to function optimally. This study also provides several strategic recommendations to local governments in improving and developing SIKSDA for more effective use.
Analisis Kompensasi Dan Lingkungan Kerja Fisik Pada PT Berkarya Indonesia Sejahtera Andal Burhanudin, Fiqri; Tumanggor, Rahmayanti
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1598

Abstract

Abstrak. This study aims to analyze the compensation system and physical work environment at PT Berkarya Indonesia Sejahtera Andal. The main focus of the study was to identify how compensation and physical work environment conditions affect employee comfort, motivation, and productivity. The research method used is a qualitative approach with data collection techniques through in-depth interviews, direct observation, and documentation. The results of the study show that the compensation system in the company already refers to the structure of employee positions and responsibilities, but there is still an inequality in the perception of fairness between employees. On the other hand, the physical work environment still needs improvement, especially regarding air circulation, lighting, and workspace comfort. The conclusion of this study is that fair compensation and a supportive physical work environment have a significant effect on employee performance and job satisfaction. Therefore, it is recommended that companies conduct periodic evaluations of the compensation system and continue to improve the quality of the physical work environment to support employee productivity and welfare Keywords: Compensation, Physical Work Environment, Performance, Job Satisfaction, PT Berkarya Indonesia Sejahtera Andal
Pengaruh Effective Tax Rate, Tunneling Incentive, dan Mekanisme Bonus terhadap Transfer Pricing Salsabila, Leony; Lia Ira Sahara
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1599

Abstract

This study aims to analyze the effect of Effective Tax Rate, Tunneling Incentive, and Bonus Mechanism on Transfer Pricing. This is a quantitative study using secondary data obtained from the official website of the Indonesia Stock Exchange (IDX) in the form of annual financial statements. The sampling method used in this study is purposive sampling. From 84 companies in the food & beverage sub sector, a total sample of 15 companies was selected over a five-year period, resulting in 75 data observations. The analysis method employed is Panel Data Regression using EViews 12. The results show that effective tax rate, tunneling incentive, and bonus mechanism simultaneously have a significant effect on transfer pricing. However, partially, effective tax rate, tunneling incentive, and bonus mechanism has a significant effect on transfer pricing.
Strategi Pemberdayaan UMKM Kabupaten Cirebon dalam Mendukung Pencapaian Sustainable Development Goals (SDGs) Berbasis Maqashid Al-Shari’ah Alvi Fauziyah; Azriel Khoerul Ihsan; Junemi Junemi; Nurul Hasanah; Gama Pratama; Mohammad Ridwan
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1600

Abstract

. This study aims to provide an in-depth examination of empowerment strategies for micro, small, and medium enterprises (MSMEs) in Cirebon Regency to support the achievement of the Sustainable Development Goals (SDGs) through the lens of Maqashid al-Shariah. As a major pillar of the local economy, MSMEs continue to face multiple constraints, including limited financing, inadequate market access, and low levels of Islamic financial literacy. Using a qualitative approach, this study draws upon a wide range of academic literature related to MSME empowerment, the SDGs framework, and Maqashid al-Shariah. The findings indicate that effective MSME empowerment should focus on enhancing business capacity, strengthening literacy and access to sharia-based financial services, and improving the availability of supporting infrastructure. The integration of Maqashid al-Shariah offers a normative foundation for development that not only prioritizes economic advancement but also safeguards essential aspects of life, including wealth, intellect, life, lineage, and faith. The study also identifies several implementation challenges, such as unclear regulatory frameworks, limited public understanding, and the insufficient outreach of Islamic financial services, including the relatively slow development of the halal industry. Overall, comprehensive empowerment strategies grounded in sharia principles are viewed as vital to accelerating the attainment of SDGs across economic, social, and environmental dimensions.

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