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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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TINJAUAN PROSEDUR CASH OPNAME PADA PT EFFATA FAJAR ANUGERAH Dea Kholifatur Rosidah; Sari Andayani
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4 (2025): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i4.1205

Abstract

Penelitian ini menganalisis prosedur cash opname dalam menunjang pengendalian internal pada PT Effata Fajar Anugerah, sebuah perusahaan distribusi farmasi. Pelaksanaan cash opname menjadi penting untuk memastikan keakuratan antara kas fisik dan catatan pembukuan. Penelitian ini menggunakan pendekatan deskriptif kualitatif. Metode pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa pelaksanaan prosedur cash opname di perusahaan dilakukan secara rutin dengan tahapan meliputi penghitungan fisik kas, pencocokan dengan catatan keuangan, dan penyusunan berita acara. Prosedur cash opname terbukti mampu meningkatkan efektivitas pengendalian internal perusahaan, meminimalkan risiko kecurangan, serta mendukung transparansi laporan keuangan. Dengan dokumentasi dan prosedur yang tepat, perusahaan dapat menjaga kestabilan keuangan serta meningkatkan kepercayaan pemangku kepentingan.
Tantangan dan Peluang dalam Transformasi Digital pada Manajemen Keuangan di PT Yekape Surabaya Kusuma, Titis Widya; Tantina Haryati
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4 (2025): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i4.1208

Abstract

Penelitian ini membahas transformasi digital dalam manajemen keuangan sebagai respons terhadap kebutuhan efisiensi dan transparansi dalam operasional perusahaan. Studi ini bertujuan untuk mengevaluasi implementasi sistem keuangan digital di PT Yekape Surabaya serta mengidentifikasi tantangan dan peluang yang muncul selama proses digitalisasi. Pendekatan yang digunakan adalah kualitatif deskriptif dengan metode studi kasus. Data dikumpulkan melalui wawancara semi-terstruktur, observasi langsung, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa digitalisasi memberikan dampak positif terhadap efisiensi kerja, akurasi pencatatan, dan pengambilan keputusan berbasis data real-time. Tantangan yang dihadapi mencakup keterbatasan fitur sistem, gangguan teknis, serta resistensi SDM terhadap perubahan. Meskipun demikian, perusahaan berhasil mengatasinya melalui pelatihan internal, dukungan tim sistem informasi, dan evaluasi sistem berbasis umpan balik pengguna. Peluang strategis yang diperoleh antara lain peningkatan aksesibilitas data, pengurangan kesalahan input, serta integrasi lintas divisi yang lebih baik. Kontribusi penelitian ini memberikan pemahaman praktis mengenai kesiapan dan strategi transformasi digital di sektor properti, serta memperkaya literatur terkait digitalisasi dalam manajemen keuangan perusahaan.
Analisis Kebijakan Efisiensi Anggaran terhadap Kualitan Penyusunan RKA di PT. XYZ Fatima Thuzahra; Tantina Haryati
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4 (2025): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i4.1209

Abstract

Budget efficiency is a key strategy in addressing resource constraints and the increasing demand for organizational performance. This study aims to analyze the adaptation of government budget efficiency principles in the preparation of the Work and Budget Plan (RKA) at PT. XYZ, a private real estate company undergoing a transformation into a regionally owned enterprise (BUMD). The research employed a descriptive qualitative approach using in-depth interviews and document analysis. The findings indicate that budget efficiency was implemented through evaluations of previous budget realizations, the establishment of measurable priorities, and active involvement of work units. This efficiency had a positive impact on the quality and accountability of the RKA, although challenges remain, particularly in coordination and the absence of a standardized operating procedure. These findings contribute theoretically to the literature on budgeting in the non-government sector and offer practical implications for companies undergoing institutional transformation toward becoming BUMDs.
PENGARUH BEBAN KERJA TERHADAP TURNOVER INTENTION PADA MAHASISWA MANAJEMEN ANGKATAN 2022 YANG BEKERJA SAMBIL KULIAH Vika Fajariyani; Puji Isyanto
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4 (2025): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i4.1212

Abstract

This research aims to analyze the impact of workload on turnover intention among students of the Management Study Program at Universitas Buana Perjuangan Karawang class of 2022 who work while attending lectures. Students may experience physical and psychological pressure due to managing their tasks as workers and learners, which can ultimately affect their desire to change jobs. This study uses a causal strategy along with a quantitative approach. Purposive sampling is used to select a sample from thirty respondents. A Likert scale questionnaire is used to collect data, and SPSS software is used for basic linear regression analysis. With a regression coefficient of 0.350 and a significance value of 0.040 (< 0.05), the findings indicate that workload has a positive and significant impact on turnover intention. Therefore, students are more likely to intend to change jobs if they feel a heavier workload.
PENGARUH USER EXPERIENCE, ACCURACY OF RESPONSES, PERSONALIZATION USER ENGAGEMENT DAN RETENTION CHATGPT Ulfah Zulkarnain, Nadia; Osly Usman; Annisa Lutfia
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4 (2025): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i4.1213

Abstract

This study aims to analyze the influence of user experience, accuracy of responses, and personalization on user engagement and its impact on user retention in the context of ChatGPT usage. A quantitative approach was employed by distributing questionnaires to 200 active ChatGPT users and analyzing the data using path analysis with the help of SmartPLS software. The results show that all three main variables—user experience, accuracy of responses, and personalization—have a positive and significant effect on user engagement. Furthermore, user engagement significantly affects user retention. These findings highlight that a positive user experience, accurate responses, and relevant personalization features are crucial in building user engagement and loyalty toward artificial intelligence-based systems such as ChatGPT.
Pengaruh Perputaran Piutang Terhadap Likuiditas Perusahaan Jasa Outsourcing Ramadani, Meutia; Fitri Komariyah
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4 (2025): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1214

Abstract

Abstract. This research aims to evaluate the influence of accounts receivable turnover on a company’s liquidity. Accounts receivable turnover reflects how efficiently a company manages its outstanding invoices, which plays a critical role in its ability to fulfill short-term obligations. The study adopts a quantitative method with a simple linear regression analysis approach. The data used consists of secondary data taken from the company’s financial statements over a specific period. The findings reveal that accounts receivable turnover has a significant impact on corporate liquidity. A higher turnover rate indicates an improved liquidity position, as it reflects a quicker conversion of receivables into cash. These results suggest that effective receivables management can serve as a key strategy in maintaining a company’s financial stability. Keywords: accounts receivable turnover, liquidity, financial management, financial statements, financial ratios Abstrak. Penelitian ini bertujuan untuk mengevaluasi sejauh mana perputaran piutang berpengaruh terhadap likuiditas perusahaan. Perputaran piutang menggambarkan seberapa efektif perusahaan dalam mengelola tagihan kepada pelanggan, yang berperan penting dalam kemampuan perusahaan untuk memenuhi kewajiban jangka pendeknya. Penelitian ini menggunakan metode kuantitatif dengan teknik analisis regresi linear sederhana. Data yang dianalisis merupakan data sekunder yang bersumber dari laporan keuangan perusahaan selama periode tertentu. Hasil penelitian menunjukkan bahwa perputaran piutang memberikan pengaruh yang signifikan terhadap tingkat likuiditas perusahaan. Semakin tinggi angka perputaran piutang, maka semakin baik pula kondisi likuiditas perusahaan, karena hal ini menandakan percepatan dalam mengubah piutang menjadi kas. Temuan ini menunjukkan bahwa pengelolaan piutang secara optimal dapat dijadikan strategi utama untuk menjaga kestabilan finansial perusahaan. Kata Kunci: perputaran piutang, likuiditas, pengelolaan keuangan, laporan keuangan, rasio keuangan
PENGARUH ANIMOSITY PRODUCT JUDGEMENT DAN BOYCOTT PARTICIPATION TERHADAP PURCHASE UNWILLINGNESS PRODUK PRO-ISRAEL Ulfatunnisa Ulfatunnisa; Dita Puruwita; Nadya Fadillah Fidhyallah
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4 (2025): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i4.1216

Abstract

This study aims to examine the influence of animosity, product judgment, and boycott participation on purchase unwillingness toward pro-Israel products among Generation Z in DKI Jakarta. The research employed a quantitative method with a survey approach. The population consisted of Generation Z individuals residing in DKI Jakarta who had previously consumed Starbucks products. A purposive sampling technique was used to select 150 respondents. Data were collected through questionnaires using a Likert scale. The data analysis was conducted using Structural Equation Modeling (SEM) with SPSS and AMOS software. The results indicate that animosity has a positive and significant effect on both boycott participation and purchase unwillingness but does not affect product judgment. Furthermore, boycott participation significantly influences purchase unwillingness, whereas product judgment does not. Additionally, boycott participation is proven to mediate the effect of animosity on purchase unwillingness, while product judgment does not serve as a mediator. This study contributes to marketing strategies that incorporate social values.
PENGARUH KUALITAS, PROMOSI, DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PRODUK INDOMIE Vita Amanda Yuniasari; Diyah Lestariawati; Mukhroji Mukhroji
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4 (2025): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i4.1217

Abstract

This study aims to analyze the influence of product quality, promotion, and price on purchasing decisions for Indomie products. The method used is a quantitative approach through a survey of 97 respondents, where the results of the regression analysis show that simultaneously the three variables have a significant effect on purchasing decisions, but partially only product quality and price have a significant effect, while promotion has no significant effect, so it is concluded that in purchasing decisions for Indomie, consumers consider aspects of quality and price suitability more than promotional intensity, the implications of which can be a strategic evaluation material for business actors in formulating a more effective and relevant marketing approach to today's consumer behavior.
PENGARUH INFLUENCER MARKETING TERHADAP BRAND AWARENESS DAN PURCHASE INTENTION PRODUK SKINCARE TRUE TO SKIN PADA MEDIA SOSIAL TIKTOK Yeni Dwi Atika; Dita Puruwita; Nofriska Krissanya
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4 (2025): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i4.1218

Abstract

This study aims to examine the effect of Influencer Marketing on Brand Awareness and Purchase Intention of true to skin skin skincare products on Tiktok social media. The method used is quantitative research with a survey approach. The research population is skincare users aged 18-34 years in the Bekasi City area who have an interest in buying true to skin skincare products on TikTok social media. The sampling technique used a non-probability purposive sampling method with a total of 120 respondents. Data was obtained through a closed questionnaire using a Likert scale. Data processing was carried out using the Structural Equation Modeling (SEM) method with the Partial Least Squares (PLS) approach using SmartPLS version 4 software, with indicators VIF, R-square, effect size (F2), Q-square (Q2), Goodness of Fit (GoF). The results showed that Influencer Marketing has a positive and significant effect on Purchase Intention, and Brand Awareness. Brand Awareness has a positive and significant effect on Purchase Intention. In addition, Brand Awareness plays a significant role in mediating the influence of influencer marketing on Purchase Intention.
Pengaruh Literasi Keuangan, Sikap Keuangan, Kemampuan Akademik, Gender, Pengelolaan Uang Saku, dan Pendidikan Keluarga Terhadap Perilaku Pengelolaan Keuangan Zaky Syahputra; Rangga Putra Ananto; Elfitri Santi
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4 (2025): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i4.1220

Abstract

This study aims to examine the influence of financial literacy, financial attitudes, academic ability, gender, pocket money management, and family education on the financial management behavior of accounting students at Politeknik Negeri Padang. This is a quantitative study conducted on students from the Accounting Department of Politeknik Negeri Padang from the 2020, 2021, 2022, and 2023 cohorts who reside in Limau Manis Subdistrict, Pauh District, Padang City, West Sumatra. The research was carried out starting in July 2024 until completion. The sampling technique used in this study was non-probability sampling. The results of the study indicate that financial attitudes, pocket money management, and family education have a significant influence on students' financial management behavior. Meanwhile, financial literacy, academic ability, and gender do not have a significant effect on the financial management behavior of accounting students at Politeknik Negeri Padang.

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