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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 464 Documents
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Analisis Readiness for Change Dalam Implementasi Sistem Perkantoran Digital Pada Instansi Komando Operasi Udara I (KOOPSUD I) Tia Almamega; Christian Wiradendi Wolor; Eka Dewi Utari
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 3 (2025): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i3.925

Abstract

This study aims to analyze the readiness for change in the implementation of a digital office system at Komando Operasi Udara I (KOOPSUD I) Institution. A qualitative method with a case study approach was employed to provide a comprehensive understanding of the organization's and employees’ preparedness for digital transformation. The unit of analysis includes employees at various management levels who are directly involved in the implementation process. Data were collected through observation, in-depth interviews, focus group discussions, and document analysis. The findings indicate that the level of readiness for change is moderate. While infrastructure and technology are considered adequate, gaps remain in employees’ digital competencies and organizational culture. Key challenges include resistance to change among senior staff, limited comprehensive digital training, and misalignment between management policies and on-the-ground implementation. Recommended strategies to enhance readiness include strengthening continuous digital training programs, appointing change agents in each unit, developing a more structured implementation roadmap, and conducting regular evaluations of progress. This study contributes to the understanding of critical factors influencing organizational readiness in the public sector for digital system adoption and can serve as a reference for other institutions planning similar transformations.
Analisis Program Pelatihan Dan Pengembangan Karyawan Di PT Lancar Wiguna Sejahtera (LAWSON) Outlet Cipete Raya Hidayah, Nurul Fitriana; Christian Wiradendi Wolor; Eka Dewi Utari
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 3 (2025): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i3.928

Abstract

This research aims to evaluate the effectiveness of employee training and development program at PT Lancar Wiguna Sejahtera (LAWSON) Cipete Raya Outlet, as well as identify the supporting and inhibiting factors of its success. The research method used is descriptive qualitative with data collection techniques through observation, interviews, and documentation. The study results show that training and development has a positive impact on improving employee competence, motivation, and work productivity. Training materials are considered relevant to daily tasks, although they are still dominated by online delivery of theory, while hands-on practice is still inadequate. The main obstacles in applying the training results include differences in customer characters and technical obstacles in the field. Therefore, it is necessary to increase the proportion of practical exercises, additional materials related to handling customers with difficult characters, and continuous support from management to make the training more applicable and have a real impact in the work context. This research is expected to contribute to designing more effective and sustainable training strategies in the retail sector Penelitian ini bertujuan untuk mengevaluasi efektivitas program pelatihan dan pengembangan karyawan di PT Lancar Wiguna Sejahtera (LAWSON) Outlet Cipete Raya, serta mengidentifikasi faktor pendukung dan penghambat keberhasilannya. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil studi menunjukkan bahwa pelatihan dan pengembangan memberikan dampak positif terhadap peningkatan kompetensi, motivasi, dan produktivitas kerja karyawan. Materi pelatihan dianggap relevan dengan tugas sehari-hari, meskipun masih didominasi oleh penyampaian teori secara daring, sementara praktik langsung masih kurang memadai. Kendala utama dalam penerapan hasil pelatihan meliputi perbedaan karakter pelanggan dan hambatan teknis di lapangan. Untuk itu, diperlukan peningkatan proporsi latihan praktik, tambahan materi terkait penanganan pelanggan dengan karakter yang sulit, serta dukungan berkelanjutan dari pihak manajemen guna membuat pelatihan lebih aplikatif dan berdampak nyata dalam konteks kerja. Penelitian ini diharapkan dapat memberikan sumbangsih dalam merancang strategi pelatihan yang lebih efektif dan berkesinambungan di sektor ritel.
Analisis Penerapan Activity Based Management Untuk Meningkatkan Efisiensi Biaya Produksi (Studi Kasus: UMKM Pinkponk Snack Malang) Syafaatul Utmarila Ihza Waluyo; Andi Asdani; Sumiadji Sumiadji
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 3 (2025): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i3.930

Abstract

This study aims to examine the calculation of production costs and the potential for improving cost efficiency through the implementation of Activity Based Management at UMKM Pinkponk Snack Malang. Currently, Pinkponk Snack still uses a conventional method for calculating production costs, which tends to be less accurate in allocating overhead costs. Therefore, the Activity Based Costing (ABC) approach is used as a basis to identify activities consumed during the production process. Subsequently, the ABM method is applied to evaluate value added and non value added activities in order to enhance cost efficiency. This research employs a descriptive quantitative approach, with data collected through interviews and documentation. The results show that ABM implementation can identify non value added activities such as packaging and storage, which are recommended to be reduced or optimized. By applying ABM, Pinkponk Snack is able to significantly improve production cost efficiency without compromising product quality. Thus, ABM can serve as an effective strategy for cost control and enhancing the competitiveness of MSMEs in a dynamic market environment.
Flypaper Effect pada Belanja Daerah Kabupaten/Kota Provinsi Jawa Timur Roro Indira Damayanti Juniartha; Siti Khoiriyah Maulid Nabila; Widya Ayu Pribandari; Windy Ulandari; Oryza Ardhiarisca
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 3 (2025): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i3.932

Abstract

This study analyzes the influence of Local Own-Source Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH) on regional expenditure in the regency and city governments of East Java Province, as well as examines the flypaper effect phenomenon. The results show that PAD, DAU, DAK, and DBH have a significant effect on regional expenditure, and the flypaper effect is found, where regional expenditure is more influenced by transfers from the central government than by PAD.
Analisis Sistem Paperless Office pada PT Duraquipt Cemerlang Afina Diah Pratiwi; Christian Wiradendi Wolor; Eka Dewi Utari
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 3 (2025): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i3.933

Abstract

The development of information technology encourages companies to carry out digital transformation in various operational aspects, including document management and administrative processes. This research aims to analyze the effectiveness of the implementation of a paperless office system at PT Duraquipt Cemerlang, identify challenges faced during the digital transition process, and evaluate its impact on operational efficiency and employee productivity. The method in this study uses a descriptive qualitative approach, data collected through observation, interviews, and internal documentation. The results showed that the implementation of a paperless office system improved work process efficiency, saved operational costs, and reduced paper usage. Successful implementation is supported by good information technology infrastructure and employee training. However, challenges faced include differences in user adaptation levels, negative perceptions of digital systems, and the need for increased digital literacy. The results of this study are expected to serve as a reference for other companies in implementing digital systems as part of a strategy to improve operational performance and work innovation.
Analisis Work Engagement Karyawan Pada PT Batiqa Hotels Management Natasha Sharon Rose Tanamal; Christian Wiradendi Wolor; Eka Dewi Utari
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 3 (2025): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i3.935

Abstract

Penelitian ini menganalisis keterlibatan kerja pada karyawan PT Batiqa Hotels Management. Keterlibatan kerja merupakan kondisi psikologis positif yang ditandai dengan semangat, dedikasi, serta keterlibatan secara kognitif dan emosional dalam pekerjaan. Dengan pendekatan kualitatif deskriptif, data dikumpulkan melalui wawancara daring dengan empat karyawan dari berbagai divisi serta observasi langsung di kantor pusat. Hasil menunjukkan tingkat keterlibatan kerja yang tinggi, terlihat dari antusiasme, fokus saat bekerja, rasa memiliki terhadap peran, serta dukungan sosial antar rekan kerja. Faktor-faktor yang memengaruhi meliputi hubungan kerja yang harmonis, sistem penghargaan yang adil, perhatian terhadap kesejahteraan karyawan, peluang pelatihan, dan budaya kerja yang profesional dan suportif. Strategi yang disarankan mencakup penguatan komunikasi dua arah, pelatihan rutin, sistem penghargaan yang transparan, dan kegiatan untuk membangun kekompakan tim. Penelitian ini diharapkan menjadi referensi bagi organisasi dalam meningkatkan keterlibatan kerja sebagai bagian dari manajemen sumber daya manusia untuk menunjang kinerja organisasi.
Analisis Efektivitas Konten Dalam Meningkatkan Citra Perusahaan PT X Reza Yusuf Ahsan
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 3 (2025): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i3.937

Abstract

Abstrak. This study arose from the need to understand the role of digital content in building a corporate image in the era of social media. The focus of this study is to evaluate the impact of content on improving the image of PT X. The method applied is a qualitative approach using case studies, through in-depth interviews with four key informants and direct observation in the company area. The results of the study indicate that content that is always consistent, relevant, and able to create emotional interactions with the audience has a major influence in forming a positive view of the company. However, challenges in understanding social media algorithms and low levels of content personalization present obstacles in achieving an ideal image. This study provides practical suggestions for a more efficient digital communication strategy. Keywords: Corporate Image, Content Effectiveness, Marketing Strategy, Social Media Content
Analisis Kompetensi Digital Di PT X Raka Ari Widianto; Christian Wiradendi Wolor; Eka Dwi Utari
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 3 (2025): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i3.940

Abstract

Penelitian ini bertujuan untuk menganalisis kompetensi digital karyawan PT X dalam menghadapi era digital, termasuk faktor yang memengaruhinya serta kemampuan dalam menggunakan perangkat lunak dan alat digital. Dengan menggunakan metode deskriptif kualitatif, data dikumpulkan melalui wawancara dan observasi langsung terhadap beberapa karyawan guna memberikan gambaran menyeluruh mengenai kesiapan karyawan PT X dalam menghadapi tantangan digitalisasi di lingkungan kerja.. Hasil penelitian menunjukkan bahwa meskipun sebagian besar aktivitas kerja telah beralih ke sistem digital, masih terdapat kesenjangan antara tuntutan digitalisasi dan kesiapan kompetensi digital karyawan. Sebagian besar responden merasa kompetensi digital mereka belum memadai dan menilai dukungan pelatihan dari perusahaan masih kurang optimal. Hambatan utama yang diidentifikasi adalah kurangnya pelatihan yang relevan dan keterbatasan kepercayaan diri dalam menggunakan alat digital. Solusi yang diusulkan meliputi peningkatan frekuensi dan kualitas pelatihan berbasis kebutuhan praktis, serta penguatan ekosistem pembelajaran digital di perusahaan.
Analisis Keamanan Siber dan Hukum: Studi Kasus Bjorka Radika Hanny Syah; Muhammad Irwan Padli Nasution
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 3 (2025): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i3.948

Abstract

Technology has always been a powerful tool in advancing human civilization. It allows us to become more organized, efficient, and connected. Since the advent of the Internet, we have increasingly relied on electronic communications as a means of conducting business. Cybersecurity, which also includes authentication, non-repudiation, and accountability, is an effort to protect the confidentiality, integrity, and availability of information in cyberspace. The process of protecting computers, servers, mobile devices, electronic systems, networks, and data from malicious attacks falls under the category of cybersecurity. The following questions were used to evaluate the descriptive data in this paper, which uses a qualitative management approach: What triggers hackers to infiltrate Indonesia and how does the government respond to it? Keywords: cybersecurity, data privacy, cyber law
Analisis Sistem Penilaian Kinerja Karyawan pada PT X Nasywa Aqilla Maheswari; Christian Wiradendi Wolor; Eka Dewi Utari
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 3 (2025): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i3.950

Abstract

This research aims to analyze the employee performance appraisal system at PT X, a company engaged in shipping operators, ship ownership, and shipping agencies. The research method used is descriptive qualitative with a case study approach supported by data collection through observation, interviews, and documentation. The results showed that the performance appraisal system at PT X still faces obstacles in its implementation, where the majority of employees do not understand the system implemented, consider the system not objective and fair, and feel that the system has not been effective in improving work performance. The main obstacles identified include the lack of transparency of assessment criteria, subjectivity in the evaluation process, and the lack of constructive feedback to employees. Based on the findings, several solutions are recommended to overcome the obstacles in PT X's employee performance appraisal system, including the development of more structured and transparent appraisal criteria, implementation of a Key Performance Indicator (KPI)-based appraisal system, evaluator training to reduce bias in appraisal, and implementation of a comprehensive and regular feedback mechanism. The results of this study are expected to contribute to the company in developing a more effective performance appraisal system.

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