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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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Pengaruh Kredibilitas Konten Tiktok, Brand Trust, dan Brand Image Terhadap Minat Beli Followers Akun @by.diaraofficial Ulkhusna, Dewi Cantika Hikmah; Giningroem, Dewi Sri Woelandari Pantjolo; Puspitorini, Ferawaty
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.v2i4.1262

Abstract

This study aims to analyze the influence of TikTok content credibility, brand trust, and brand image on the purchase intention of @by.diaraofficial followers. The background of this research is the increasing use of social media as a promotional tool, particularly TikTok, which is considered effective in shaping consumer perception and decision-making. This research employs a quantitative approach using a survey method by distributing questionnaires to followers of the @by.diaraofficial account. The sampling technique applied is purposive sampling, and the sample size is determined using the Lemeshow formula. The collected data were analyzed using multiple linear regression analysis with the help of SPSS software. The results of this study are expected to contribute to digital marketing strategies, especially in building brand image and consumer trust through social media content.
Pengaruh Gaya Kepemimpinan, Motivasi, dan Lingkungan Kerja Terhadap Kinerja Karyawan Pada Kopi X Bekasi Assyifa, Siti Nur; Dharmanto, Agus; Wijayanti, Murti
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.v2i4.1264

Abstract

This study aims to determine the influence of leadership style, motivation, and work environment on employee performance at Kopi X, Bekasi. The research uses a quantitative method with a survey approach. Data were collected through questionnaires distributed to 32 respondents. The data were analyzed using multiple linear regression with SPSS 27 software. The results show that partially, leadership style and motivation do not significantly affect employee performance, while the work environment has a positive and significant effect. However, simultaneously, leadership style, motivation, and work environment have a positive and significant impact on employee performance. The implication of this study highlights the importance of a conducive work environment to improve performance, and the need to further evaluate leadership approaches and motivational systems.
PENGARUH PENGEMBANGAN KARIR, DISIPLIN KERJA, DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI KELURAHAN BEKASI JAYA Handayani, Novia; Pitoyo, Bayu Seno; Giningroem, Dewi Sri Woelandari Pantjolo
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.v2i4.1265

Abstract

This study is conducted to determine the extent of the influence of Career Development, Work Discipline, and Work Motivation on the Performance of Employees at Bekasi Jaya Sub-district. The population of this study is all employees of Bekasi Jaya Sub-district. This research uses a quantitative method. Data collection in this study was conducted using a questionnaire with 39 respondents, and the sampling method used is non-probability sampling where the entire population is treated as a sample. The data analysis technique used is multiple linear regression analysis with the help of SPSS application. The results of the partial (t) test show that the Career Development variable does not have a significant effect on Employee Performance. Work Discipline has a significant effect on Employee Performance. And Work Motivation does not have a significant effect on Employee Performance. Furthermore, the simultaneous (f) test results show that all three variables together have a significant influence on employee performance.
Penentuan Lokasi Gudang Baru Dan Optimasi Rute Distribusi Untuk Meminimalisir Biaya Distribusi Pada PT XYZ Geraldo Geraldo; Rohaeni, Heni; Maulia, Indah Rizki
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.v2i4.1266

Abstract

This study was conducted to help PT XYZ reduce its distribution costs, which have been considered relatively high. PT XYZ is a mung bean distribution company based in Bekasi. In this research, two approaches were applied: first, determining a new strategic warehouse location using the Center of Gravity method, and second, optimizing delivery routes using the Saving Matrix method. The analysis showed that relocating the warehouse to a new location (in the Jakamulya area, Bekasi City) would actually increase the total distribution distance by 101.9 km, from 284.19 km to 386.1 km. Consequently, the distribution cost would rise from IDR 5,100,140 to IDR 5,581,600, an increase of IDR 481,460. This indicates that the current warehouse location remains more efficient than the proposed new one. However, by optimizing the delivery route using the Saving Matrix method, significant cost savings were achieved. Operational costs were reduced from IDR 2,712,340 to IDR 1,756,830, resulting in a cost reduction of 35.26%. This shows that even without relocating the warehouse, efficiency can still be achieved through route optimization. In conclusion, the Center of Gravity method is less suitable for PT XYZ's case as it increases costs, where as the Saving Matrix method proves to be effective in significantly reducing distribution expenses.
Pengaruh Komitmen Afektif, Kepuasan Kerja, dan Perceived Organizational Support Terhadap Retensi Karyawan Pada PT. Hamasah Konstruksi Indonesia Imam Zuhri; Tyna Yunita; Muhammad Asif Khan
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.v2i4.1269

Abstract

This study aims to analyze the influence of affective commitment, job satisfaction, and perceived organizational support on employee retention at PT. Hamasah Konstruksi Indonesia. The construction industry is known for its high turnover rate, which impacts operational efficiency, project continuity, and human resource costs. Therefore, understanding organizational dynamics is crucial in designing effective retention strategies.This research employs a quantitative approach using a survey method by distributing questionnaires to employees of PT. Hamasah Konstruksi Indonesia. The population consists of 300 employees, with sampling carried out purposively. Data analysis is conducted using the Partial Least Squares - Structural Equation Modeling (PLS-SEM) method to test the relationships among variables.The results of the study indicate that affective commitment, job satisfaction, and perceived organizational support have a positive and significant effect on employee retention. Affective commitment emerges as the most dominant factor influencing employees’ intention to remain with the organization. Job satisfaction and perceived organizational support are also proven to enhance employee loyalty and engagement.
PENGARUH INTENSITAS MODAL, STRUKTUR KEPEMILIKAN MANAJERIAL, KEBIJAKAN DIVIDEN TERHADAP AGRESIVITAS PAJAK Waluyo, Aulia Septiani Waluyo; Lia Ira Sahara
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.v2i4.1270

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Intensitas Modal, Struktur Kepemilikan Manajerial, Kebijakan Dividen terhadap Agresivitas Pajak. Jenis penelitian yang digunakan dalam penelitian ini adalah kuantitatif. Sumber data yang digunakan adalah data sekunder yaitu laporan keuangan tahunan yang diperoleh dari Bursa Efek Indonesia (BEI). Populasi yang digunakan dalam penelitian ini adalah perusahaan Sektor Consumer Non Cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2023. Teknik pemilihan sampel menggunakan teknik purposive sampling dan diperoleh 11 perusahaan selama lima tahun dengan total data sampel yang diperoleh sebanyak 55 data sampel. Hasil penelitian ini menunjukkan bahwa Intensitas Modal, Kepemilikan Manajerial, Kebijakan Dividen secara simultan berpengaruh terhadap Agresivitas Pajak. Serta hasil masing-masing menunjukkan Intensitas Modal tidak berpengaruh terhadap Agresivitas Pajak, Kepemilikan Manajerial berpengaruh terhadap Agresivitas Pajak dan Kebijakan Dividen tidak berpengaruh terhadap Agresivitas Pajak.
Pengaruh Fleksibilitas Kerja, Lingkungan Kerja Fisik, dan Kepuasan Kerja Terhadap Komitmen Afektif Pada Karyawan Shopee Express Tambun Selatan Nabella Nur Afiyah; Tyna Yunita; Muhammad Asif Khan
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.v2i5.1271

Abstract

This study aims to determine the effect of work flexibility, physical work environment, and job satisfaction on affective commitment in Shopee Express Tambun Selatan employees. The research method used is quantitative research, which means that research is used to examine certain populations and samples, data collection using research instruments, quantitative or statistical data analysis, with the aim of testing the hypothesis that has been applied. The sampling technique used is using a saturated sampling technique or the entire population is sampled, while the number of populations in this study is 100 respondents. Data analysis using Smart PLS 4.0 Software and hypothesis testing, namely the T Test and F Test. Based on the results of the path coefficient hypothesis, there is a P-value of 0.0 or <0.5 and a t-statistics value of 2.4 or> 1.96, then it is stated that there is a significant influence between the variables of work flexibility on affective commitment. The P-value of 0.0 or <0.5 and the t-statistics value of the physical work environment has a value of 3.4> 1.96, then it is stated that there is a significant influence between the variables of physical work environment on organizational commitment. The P-value is 0.0 < 0.5 and the t-statistics value for job satisfaction is 4.7 > 1.96, so it is stated that there is a significant influence between the job satisfaction variable and affective commitment.
ANALISIS PENGARUH BRAND IMAGE, PRICE PERCEPTION, DAN PERCEIVED VALUE TERHADAP KEPUTUSAN PEMBELIAN DAN KEPUASAAN PELANGGAN MOTOR LISTRIK DI DKI JAKARTA Arifianto, Abimanyu Pratama; Suhud, Usep; Krissanya, Nofriska
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.v2i5.1280

Abstract

Absrtact : This research aims to analyze the influence of brand image, price perception, and perceived value on purchase decision and customer satisfaction for electric motorcycles in Jakarta. The background of this study is based on the increasing air pollution in urban areas, most of which is caused by emissions from fossil-fueled vehicles. Electric motorcycles have emerged as an environmentally friendly and efficient alternative mode of transportation. This study applies a quantitative approach by distributing questionnaires to users of Smoot electric motorcycles in Jakarta. The collected data were analyzed using Structural Equation Modeling (SEM) with the assistance of AMOS software to test the relationships among variables. The results indicate that brand image has a positive and significant effect on both purchase decision and customer satisfaction. Price perception is also proven to significantly influence purchase decision and customer satisfaction. Furthermore, perceived value plays an important role in enhancing purchase decisions and customer satisfaction levels. These findings are expected to provide practical insights for electric motorcycle manufacturers to design more effective marketing strategies and serve as a reference for policymakers to accelerate the adoption of environmentally friendly vehicles. This study also contributes to the academic literature on sustainable automotive marketing and consumer behavior. Keywords: brand image, price perception, perceived value, purchase decision, customer satisfaction, electric motorcycle.
ANALISIS KINERJA KEUANGAN MENGGUNAKAN METODE ECONOMIC VALUE ADDED DAN MARKET VALUE ADDED PADA PT MEDCO ENERGI INTERNASIONAL TBK Tambunan, Joe'l Philips; Jalaludin Sayuti; Yusleli Herawati
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.v2i5.1282

Abstract

This study analyzes the financial performance of PT Medco Energi Internasional Tbk for the period 2019–2023 using the Economic Value Added (EVA) and Market Value Added (MVA) approaches. The analysis is based on the company’s financial statements through calculations of NOPAT, Invested Capital, WACC, and Company Value. The results show that EVA was only positive in 2022, amounting to Rp 2,717.95 billion, while in 2019, 2020, 2021, and 2023, it was negative, with the lowest value recorded in 2020 at Rp -6,952.09 billion due to low capital efficiency and operational pressure. MVA also showed negative values for five consecutive years, indicating the company's failure to create market value exceeding its invested capital. The lowest MVA occurred in 2023 at Rp -60,575 billion, caused by a significant increase in capital that was not matched by a rise in market value. These findings indicate that the company’s financial performance has not been optimal, and improvements in capital efficiency, operational performance, and business strategies are necessary to enhance firm value and gain investor confidence.
Pengaruh Tunneling Incentive, Beban Pajak, dan Ukuran Perusahaan Terhadap Transfer Pricing Rosichan Anwar; Prima Sadewa
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.v2i5.1284

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Tunneling Incentive, Beban Pajak, dan Ukuran Perusahaan terhadap praktik Transfer Pricing pada perusahaan sektor Consumer Non- Cyclical yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2019–2023. Sampel penelitian diperoleh melalui teknik purposive sampling, dengan total sebanyak 70 data laporan keuangan yang dijadikan objek penelitian. Jenis data yang digunakan adalah data sekunder berupa laporan keuangan tahunan dari masing-masing perusahaan sampel. Metode analisis yang digunakan adalah regresi data panel, dan pengolahan data dilakukan dengan menggunakan perangkat lunak Eviews 12. Hasil penelitian menunjukkan bahwa secara simultan, variabel Tunneling Incentive, Beban Pajak, dan Ukuran Perusahaan berpengaruh signifikan terhadap Transfer Pricing. Namun secara parsial, hanya Tunneling Incentive dan Ukuran Perusahaan yang memiliki pengaruh signifikan terhadap Transfer Pricing, sedangkan Beban Pajak tidak menunjukkan pengaruh yang signifikan. Kata Kunci: Tunneling Incentive, Beban Pajak, Ukuran Perusahaan, Transfer pricing

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