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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 69 Documents
Search results for , issue "Vol. 2 No. 6 (2025): November" : 69 Documents clear
AKUNTABILITAS DAN DISFUNGSI ORGANISASI DALAM PENYUSUNAN RPJMDES: STUDI KASUS DESA SUMBER KETEMPA Nahrudi Nahrudi; Sonia Ariani Pratiwi; Emilia Ananta; Cindi Saputri; Oryza Ardhiarisca
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.v2i6.1619

Abstract

This study employs a qualitative, case-based method to explore the reasons and ways in which accountability and organizational dysfunction impact the performance of the team developing the Village Medium-Term Development Plan (RPJMDes) in Sumber Ketempa Village, Kalisat District, Jember Regency. The delay in completing the revised RPJMDes until the end of 2025 indicates a low level of team performance. Through in-depth interviews, observations, and document analysis, this study uncovered moral hazard (the division of responsibilities among Village Operators) and adverse selection (a weak internal control system) as manifestations of the failure to implement Agency Theory at the village government level. Organizational dysfunction is evident in weak coordination, conflicting priorities due to an emphasis on short-term programs (such as stunting), and excessive reliance on a single individual. This collective failure has led to the delay of Village Deliberations and hampered the development of follow-up documents (RKPDes and APBDes). Therefore, strengthening the accountability system, consistency in coordination, and effective oversight are needed to ensure the achievement of village development planning objectives.
Kreativitas Mahasiswa dalam Mengolah Produk Tradisional: Tempe Crunchy dan Dimsum Tahu sebagai Peluang Bisnis Kekinian Mila Agustin; Nadya Mahamida; Karyadi Hidayat
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.v2i6.1621

Abstract

Student creativity in the world of entrepreneurship is a crucial factor in creating competitive product innovations in the modern era. This study illustrates how students are able to transform traditional products into high-value innovations through the development of Tempe Crunchy and Dimsum Tofu. Processing traditional products with innovative touches, such as flavor variations, modern packaging, and digital marketing strategies, has been proven to increase consumer interest and open up new business opportunities among the younger generation. Tempe Crunchy presents distinctive Indonesian flavors in a convenient, light snack, while Dimsum Tofu combines local culinary elements with contemporary food trends. Students' creativity in modifying traditional products demonstrates the important role of the younger generation in preserving the archipelago's culinary heritage while developing a competitive creative economy in the modern era.
INOVASI KULINER LOKAL: TAHU DAN TEMPE NAIK KELAS DI ERA MODERN (Program Studi Pendidikan Pancasila dan Kewarganegaraan) Nourel Islamay Diandra; Laila Fatia Maharani; Perina Dwi Astuti; Karyadi Hidayat
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.v2i6.1622

Abstract

Abstrak: This study aims to analyze the ingredients tardisional yaigu tempeh and tofu in order to compete in the modern market and become a food Class. In addition to the nutritional content of tempeh and tofu that is not less than the nutritional content of animals, tempeh and tofu can compete with processed foods made from chicken and tofu. At this time, tofu and tempeh are transformed into high class foods, namely dismum tofu and tempeh sticks that are similar to chicken cordon bleu. By using descriptive methods, this article explores how innovations from traditional local culinary, tofu and tempeh into high-class foods that are in demand by many people and how marketing suoaya have high competitiveness with animal-based foods such as chicken and beefAbstrak: This study aims to analyze the ingredients tardisional yaigu tempeh and tofu in order to compete in the modern market and become a food Class. In addition to the nutritional content of tempeh and tofu that is not less than the nutritional content of animals, tempeh and tofu can compete with processed foods made from chicken and tofu. At this time, tofu and tempeh are transformed into high class foods, namely dismum tofu and tempeh sticks that are similar to chicken cordon bleu. By using descriptive methods, this article explores how innovations from traditional local culinary, tofu and tempeh into high-class foods that are in demand by many people and how marketing suoaya have high competitiveness with animal-based foods such as chicken and beef
GIMBAB KETAN AYAM JIMBARAN SEBAGAI INOVASI KULINER FUSION FOOD BAGI PENGGEMAR KOREAN FOOD Atikah Ramadhani; Sabrina Birri Sintia; Karyadi Hidayat
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.v2i6.1626

Abstract

ABSTRACT. This study aims to describe the development process, innovation concept, and consumer responses toward Gimbab Ketan Ayam Jimbaran as a form of fusion food combining Indonesian local culinary characteristics with Korean food culture. Using a descriptive qualitative method, the research was conducted through product planning, production trials, direct selling, observation, and brief interviews with consumers. The findings indicate that Gimbab Ketan Ayam Jimbaran successfully integrates local ingredients namely glutinous rice and Jimbaran-style seasoned chicken into the Korean gimbab format, generating a unique cultural and sensory experience. Consumers responded positively to the product’s taste, texture, and visual appeal, highlighting its potential as an innovative culinary product that balances novelty with cultural familiarity. Furthermore, the product carries economic, cultural, and gastrodiplomatic value, offering opportunities for UMKM development, digital marketing expansion, and sustainable culinary inovation. Keywords: Fusion Food, Culinary Innovation, Local Wisdom, Consumer Perception, Korean Wave. ABSTRAK. Penelitian ini bertujuan untuk mendeskripsikan proses pengembangan, konsep inovasi, serta respons konsumen terhadap Gimbab Ketan Ayam Jimbaran sebagai bentuk fusion food yang memadukan kuliner lokal Indonesia dengan tren makanan Korea. Penelitian menggunakan metode deskriptif kualitatif melalui tahapan perencanaan produk, uji coba produksi, penjualan langsung, observasi, dan wawancara singkat dengan konsumen. Hasil penelitian menunjukkan bahwa Gimbab Ketan Ayam Jimbaran berhasil memadukan bahan lokal berupa ketan dan ayam bumbu Jimbaran ke dalam format gimbab sehingga menghasilkan pengalaman rasa yang unik dan kontekstual. Konsumen memberikan respons positif terhadap rasa, tekstur, dan tampilan produk, sehingga produk ini dinilai memiliki potensi besar sebagai inovasi kuliner yang relevan bagi generasi muda dan penggemar Korean food. Selain bernilai gastronomi, produk ini juga memiliki potensi ekonomi dan budaya, seperti peluang pengembangan UMKM, pemasaran digital, dan pelestarian kuliner Nusantara dalam kemasan modern. Kata kunci: Fusion Food, Inovasi Kuliner, Kearifan Lokal, Persepsi Konsumen, Korean Wave.
PERAN MEDIA SOSIAL SEBAGAI STRATEGI BRANDING PRODUK KULINER INOVATIF Rizka Maydikta; Yashinta Zahra Alfitri; Karyadi Hidayat
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.v2i6.1629

Abstract

The rapid advancement of digital technology has positioned social media as a key medium for marketing and brand development, particularly within the continuously evolving culinary industry. This study aims to analyze the role of social media in strengthening branding strategies for innovative culinary products through promotional activities and interactive communication with consumers. The research employs a qualitative descriptive approach, utilizing literature analysis and observations of promotional practices across platforms such as Instagram, TikTok, and Facebook. The findings indicate that the effective use of social media enhances brand awareness, broadens market reach, and fosters closer relationships between producers and consumers. Furthermore, consistent and creative content management significantly contributes to the establishment of a positive brand image and consumer loyalty. Therefore, social media serves a strategic function as an effective medium to reinforce the visibility and competitiveness of innovative culinary products in the digital era.Keywords: social media, branding strategy, innovative culinary, digital promotion, marketing
Analisis Tingkat Pengangguran Terbuka, Rata-Rata Lama Sekolah, Rasio Ketergantungan dan Upah Minimum Provinsi Terhadap Tingkat Partisipasi Angkatan Kerja di Sumatra Utara Cristin Elfrida Manurung; Asnidar Asnidar; Puti Andiny; Nurlaila Hanum; Safuridar Safuridar
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.v2i6.1631

Abstract

Masalah utama dalam pembangunan ekonomi di provinsi Sumatra Utara adalah aspek dalam bidang ketenagakerjaan. Masalah utama dalam bidang ketenagakerjaan berasal dari kurangnya kemampuan kompetitif tenaga kerja terhadap pertumbuhan jumlah angkatan kerja secara nasional. Dalam hal tingkat pengangguran terbuka, rata-rata lama pendidikan, rasio ketergantungan, dan upah minimum provinsi terhadap tingkat partisipasi angkatan kerja di Sumatra Utara. Penelitian ini menganalisis determinan tingkat partisipasi angkatan kerja pada provinsi sumatra utara menggunakan data skunder menurut Badan Pusat Statistika (BPS) selama priode 2014-2024. Metode yang dipakai merupakan regresi data linnier berganda menggunakan data time series.
Analisis Penerapan Akuntansi Syariah Pada PRoduk Cicil Emas Berdasarkan PSAK 102 di BSI Nurul Afika; Ario Satrio; Kurniawati Kurniawati; Sumarna Sumarna; Sabli Abdul Malik
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.v2i6.1632

Abstract

ABSTRACT.This study aims to analyze the implementation of sharia accounting in the Cicil Emas (gold installment) product at Bank Syariah Indonesia (BSI) based on PSAK 102 regarding murabahah accounting. The research uses a qualitative descriptive method through interviews, observations, and documentation obtained during a two-month internship. The study examines how the bank recognizes, measures, records, and presents murabahah transactions related to the gold installment product. The findings show that the application of PSAK 102 in Cicil Emas is generally in accordance with sharia accounting standards, especially in recognizing receivables at the selling price, determining fixed margins during the contract, and the murabahah akad used. The bank also ensures compliance with sharia by avoiding elements of riba, gharar, and maysir. However, several practical obstacles were found, including limited customer understanding of murabahah and occasional inconsistencies in the documentation process due to administrative errors. The study concludes that PSAK 102 is well implemented and contributes to transparency and accountability in gold installment financing. Further improvements are recommended in digital documentation and customer education. Keywords: Murabahah, Sharia Accounting, Cicil Emas, PSAK 102, Gold Financing ABSTRAK Penelitian ini bertujuan untuk menganalisis penerapan akuntansi syariah pada produk Cicil Emas di Bank Syariah Indonesia (BSI) berdasarkan PSAK 102 tentang akuntansi murabahah. Penelitian menggunakan metode deskriptif kualitatif dengan teknik wawancara, observasi, dan dokumentasi yang dilakukan selama kegiatan magang selama dua bulan. Kajian ini menyoroti proses pengakuan, pengukuran, pencatatan, dan penyajian transaksi murabahah pada produk cicil emas. Hasil penelitian menunjukkan bahwa penerapan PSAK 102 di BSI telah berjalan sesuai ketentuan, terutama dalam hal pengakuan piutang murabahah berdasarkan harga jual, penetapan margin tetap, serta penggunaan akad murabahah yang sesuai syariah. Bank juga memastikan prinsip kepatuhan syariah terpenuhi dengan menghindari unsur riba, gharar, dan maysir. Namun demikian, ditemukan beberapa kendala seperti kurangnya pemahaman nasabah terhadap akad murabahah serta ketidaktepatan administrasi ketika proses pengarsipan dokumen. Secara keseluruhan, produk Cicil Emas telah memenuhi aspek transparansi, akuntabilitas, dan kepatuhan syariah. Penelitian ini merekomendasikan peningkatan digitalisasi dokumen dan edukasi nasabah. Kata Kunci: Murabahah, Akuntansi Syariah, Cicil Emas, PSAK 102, Pembiayaan Emas
Pengaruh Lingkungan Kerja Fisik Dan Budaya Organisasi Terhadap Produktivitas Kerja Pada PT. Syajarotun Nuqud Mubarok (Synum) Dewi, Candra; Krisyanto, Edy
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.v2i6.1636

Abstract

Abstrak. This study aims to determine the effect of the physical work environment and organizational culture on work productivity, both partially and simultaneously. This study was conducted using quantitative methods involving employees of PT. Synum as the sample. The technique used to determine the sample in this study was a saturated sample, involving the entire population as a sample of 69 respondents. Data analysis included validity tests, reliability tests, classical assumption tests, regression coefficient tests, correlation coefficient tests, determination coefficient tests, and hypothesis tests. The research results obtained the multiple linear regression equation Y = 4.045 + 0.115 X1 + 0.810 X2, with a coefficient of determination of 0.793, meaning that the Physical Work Environment (X1) and Organizational Culture (X2) influence Work Productivity by 79.3%, with the remaining 0.01% influenced by variables outside the scope of this study. The partial test results for the Physical Work Environment (X1) on Work Productivity (Y) were (9.419 > 1.667) with a significance level of 0.001 < 0.05, thus rejecting H0 and accepting Ha. Therefore, there is a positive and significant partial effect of the Physical Work Environment (X1) on Work Productivity (Y). Furthermore, Organizational Culture (X2) on Work Productivity (Y) is (16.092 > 1.667) with sig. 0.001 < 0.05, thus H0 is rejected and Ha is accepted, indicating that there is a positive and significant partial effect of the Organizational Culture (X2) variable on Work Productivity (Y). Furthermore, in the simultaneous test of the Physical Work Environment (X1) and Organizational Culture (X2) variables on Work Productivity (Y), the result is (130.998 > 3.136) with a significance level of 0.001 < 0.05, thus H0 is rejected and Ha is accepted, indicating that there is a positive and significant simultaneous effect of the Physical Work Environment (X1) and Organizational Culture (X2) variables on Work Productivity (Y). Keywords: Physical Work Environment, Organizational Culture, Work Productivity
MENGGALI POTENSI KREATIVITAS KEWIRAUSAHAAN MAHASISWA MELALUI BAZAR INOVASI Rezky Tania; Susan Febriyanti; Rozalia Rozalia; Karyadi Hidayat
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.v2i6.1640

Abstract

The innovation bazaar is an effective contextual learning strategy for fostering students' creativity, innovation, and entrepreneurial spirit. Through this activity, students not only learn entrepreneurial theory but also gain hands-on experience in managing business ideas, marketing products, and interacting with the campus community. This initiative aims to explore students' creative and innovative potential through the innovation bazaar. The implementation method involves students in the planning, implementation, and evaluation of the innovation bazaar. Results indicate that the innovation bazaar enhances students' creative thinking skills, communication skills, teamwork skills, and self-confidence in developing innovative business ideas. Furthermore, this activity fosters a sense of responsibility and independence within the context of project-based learning. Therefore, the innovation bazaar can serve as an effective learning medium for integrating entrepreneurial values ​​into students.
Pengaruh Motivasi Dan Budaya Organisasi Terhadap Kinerja Pegawai Pada Direktorat Industri Elektronika Dan Telematika Kementrian Perindustrian Hansfriyadi, Syammas; Krisyanto, Edy
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.v2i6.1644

Abstract

Abstrak. This study aims to determine the influence of motivation and organizational culture on employee performance partially and simultaneously at Direktorat Industri Elektronika dan Telematika, Kementerian Perindustrian. The research method used is quantitative with a survey approach, and the data analysis method uses linear regression, correlation, determination, t-test, F-test. The results of the study indicate that: (1) There is a significant influence between Motivation (X1) partially on Employee Performance (Y) at the Directorate of Electronics and Telematics Industry, Ministry of Industry, as evidenced by the calculated t value of 5.505 > t table 2.028 or Sig value of 0.000 < 0.05, simple linear regression equation Y = 14.698 + 0.610 X1, correlation value rx1.y 0.676 and the contribution of the influence of the motivation variable (x1) on performance (y) of 45.7% and the remaining 54.3% is influenced by other factors. (2) There is a significant influence between Motivation (X1) and Organizational Culture (X2) simultaneously on Employee Performance (Y) at the Directorate of Electronics and Telematics Industry, Ministry of Industry, as evidenced by the calculated t value of 4.891 > t table 2.028 or a Sig value of 0.000 < 0.05, a simple linear regression equation of Y = 15.468 + 0.590 X2, a correlation value of rx2.y of 0.632 and the contribution of the influence of the organizational culture variable (x2) on performance (y) of 39.9% and the remaining 60.1% is influenced by other factors. (3) There is a significant influence between Motivation (X1) and Organizational Culture (X2) simultaneously on Employee Performance (Y) at the Directorate of Electronics and Telematics Industry. Ministry of Industry, proven by the calculated F value of 18.743 > F table 3.267 or a Sig value of 0.000 < 0.05, the multiple linear regression equation Y = 10.414 + 0.414 X1 + 0.306 X2, the correlation value rx12.y 0.719 and the contribution of the influence of the motivation variable (x1) and organizational culture (x2) on performance (y) of 49% and the remaining 51% is influenced by other factors