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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 TOTAL ASSET TURNOVER DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON EQUITY PADA PT ASTRA AGRO LESTARI TBK PERIODE 2012-2024 Ayu Widia Asih; Hadijah Febriana
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.v2i5.1345

Abstract

This study aims to determine the effect of Total Asset Turnover (TATO) and Debt to Equity Ratio (DER) on Return on Equity (ROE) at PT Astra Agro Lestari. The data used in thisstudy are secondary data sourced from the financial statements available on the official website of PT Astra Agro Lestari Tbk for the period 2012–2024. The method employed in this research is a descriptive quantitative approach. The results of the study show that, partially (t-test), Total Asset Turnover (TATO) has a significant effect on Return on Equity (ROE), with a t-value of 4.041 > t-table value of 2.228 and a significance level of 0.002 < 0.05. Meanwhile, Debt to Equity Ratio (DER) does not have a significant partial effect on Return on Equity (ROE), with a t value of 0.985 < 2.228 and a significance level of 0.348 > 0.05. The results of the simultaneous test (Ftest) indicate that Total Asset Turnover (TATO) and Debt to Equity Ratio (DER) jointly have a significant effect on Return on Equity (ROE), with an F-value of 8.179 > F-table value of 4.10 and a significance level of 0.008 < 0.05
PENGARUH LABA BERSIH KOMERSIAL, TAX AVOIDANCE DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING PADA SEKTOR TEKNOLOGI Susi Mayasari Sihotang
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.v2i5.1348

Abstract

This study aims to analyze the effect of commercial profit, tax avoidance, and firm size on transfer pricing practices in technology sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024 47 companies. Transfer pricing is a strategy often used by companies to shift profits to countries with lower tax rates in order to reduce their overall tax burden. The independent variables in this study are commercial profit, tax avoidance, and firm size, while the dependent variable is transfer pricing. This research employs a quantitative approach using multiple linear regression analysis. The sample was selected using purposive sampling, resulting in a total of 6 companies . The data were obtained from annual financial reports published on the official IDX website and other related sources. The results show that, partially, commercial profit, tax avoidance, and firm size have a significant influence on transfer pricing. Simultaneously, all three variables also have a significant effect on transfer pricing. These findings indicate that internal company factors play an important role in influencing managerial decisions related to transfer pricing practices.
PENGARUH SISTEM AKUNTANSI MANAJEMEN, STRATEGI BISNIS DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL Sarah Kamilah; Zaldy Suhatman
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.v2i5.1350

Abstract

This study aims to determine the influence of management accounting systems, business strategies, and environmental uncertainty on managerial performance at PT. BRM. The dependent variable in this study is managerial performance, while the independent variables are management accounting systems, business strategies, and environmental uncertainty. This study uses a quantitative method with primary data obtained through questionnaires distributed to office staff at PT. BRM. The population consists of 116 employees, and the sample of 56 respondents was selected using purposive sampling. Data analysis was conducted using multiple linear regression with SPSS version 30.0. The results show that all three independent variables simultaneously and partially influence managerial performance.
Analisis Strategi Pemasaran Online Untuk Meningkatkan Penjualan Pada UMKM Salon Youlind di Kecamatan Wagir Kabupaten Malang Priatma, Yulinda; Asminah Rachmi; Mohammad Maskan
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.v2i5.1351

Abstract

Online marketing is one of the strategies used by utilizing digital platforms to reach a broader range of customers through social media. This strategy aims to enhance promotional effectiveness and support sales growth. One of the MSMEs that has implemented this approach is Salon Youlind, located in Wagir Sub-District, Malang Regency, which operates in the beauty service sector. In its operations, Salon Youlind has used social media platforms such as WhatsApp and Instagram to expand its customer reach online. This research aims to analyze and evaluate the potential online marketing strategies to optimize promotions and expand the salon’s market coverage in a more targeted manner. This research was a qualitative study using a case study approach. The data were collected through interviews, observation, and documentation. The data collection involved 14 informants, consisting of the owner, employees, and customers. The data were analyzed using social media metrics, including awareness, engagement, and conversion metrics. The analysis showed that the implemented online marketing strategy led to increased social media interactions, broader audience reach, and had a positive impact on sales growth. Improved content consistency and the optimal use of social media platforms also contributed to greater income stability at Salon Youlind. Based on the research findings, it can be concluded that the Youlind Salon MSME has implemented a more effective marketing strategy. To optimize its digital marketing efforts, the business is expected to enhance its digital competencies, adjust content scheduling, ensure consistency in design formats, and carry out regular evaluations of social media performance as a tool to promote its beauty services.
PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP RETURN ON ASSETS PADA PT AKASHA WIRA INTERNASIONAL TBK PERIODE 2013-2023 Munadya Mulkiyah Hasanah; Ria Rosalia Simangunsong
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.v2i5.1352

Abstract

This study aims to determine the effect of Cash Turnover and Accounts Receivable Turnover on Return on Assets, both partially and simultaneously, at PT Akasha Wira International Tbk during the 2013–2023 period. The research method used is a quantitative method. The population in this study consists of all financial reports of PT Akasha Wira International Tbk. The sample used includes the statements of financial position and income statements from 2013 to 2023, obtained from the company's official website. The data analysis techniques employed are Descriptive Analysis, Classical Assumption Tests, Coefficient of Determination Test, Multiple Linear Regression Analysis, and Hypothesis Testing. The research results showed that the Adjusted R Square value was recorded at 0.841 or 84.1%. This indicates that all independent variables together were able to explain 84.1% of the variation in the dependent variable (ROA). Meanwhile, the remaining 15.9% was influenced by other factors not included in this test analysis. Furthermore, the research results from the t-test show that the t-value for Cash Turnover is -5.099, which is greater than the t-table value of 2.306 (-5.099 > 2.306), with a significance value of 0.001, which is less than 0.05 (0.001 < 0.05). Therefore, it can be concluded that Cash Turnover has a significant negative effect on Return on Assets. Meanwhile, the t-value for Accounts Receivable Turnover is 3.460, which is greater than the t-table value of 2.306 (3.460 > 2.306), with a significance value of 0.009, which is less than 0.05 (0.009 < 0.05). Thus, it can be concluded that Accounts Receivable Turnover has a significant positive effect on Return on Assets. Furthermore, Cash Turnover and Accounts Receivable Turnover simultaneously have a significant positive effect on Return on Assets (ROA) at PT Akasha Wira International Tbk for the 2013–2023 period, as indicated by an F-value of 27.355, which is greater than the F-table value of 4.46 (27.355 > 4.46), and a significance value of 0.000, which is less than 0.05
PENGARUH PERPUTARAN MODAL KERJA DAN CURRENT RATIO TERHADAP RETURN ON ASSET PADA PT DHARMA SATYA NUSANTARA TBK. PERIODE 2014-2023 Muhammad Zulfi Alfiansyah; Ria Rosalia Simangunsong
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.v2i5.1353

Abstract

This study aims to determine the effect of Working Capital Turnover and Current Ratio on Return On Assets at PT Dharma Satya Nusantara Tbk. Period 2014 until 2023. The research method used is a quantitative method with the type of quantitative associative research method. With secondary data obtained through financial reports obtained from PT Dharma Satya Nusantara Tbk. from the websites www.dharmasatyanusantara.com. This study uses multiple linear regression analysis, classical assumption test which includes normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test, determination test (R Square), significant test includes statistical t test and F test. The results of this study are based on the results of the t test or partially (individually) for the Working Capital Turnover variable (X1) using SPSS 26 has a t-count value < t-table which is (0.418 < 2.365) with a significant level of 0.688 > 0.05 then Ho1 is accepted and Ha1 is rejected. Based on the results it can be concluded that Working Capital Turnover does not have a significant effect on Return On Asset. In the variable Current Ratio (X2) In the Current Ratio variable (X2) has a t-count value < t-table which is (1.548 < 2.365) with a significant level of 0.166> 0.05 then Ho2 is accepted and Ha2 is rejected. Based on the results it can be concluded that the Current Ratio partially does not significantly influence Return On Assets. Simultaneously Working Capital Turnover and Current Ratio have no significant effect on Return On Assets.
PENGARUH CASH RATIO DAN DEBT TO ASSET RATIO TERHADAP RETURN ON ASSET PADA PT ASTRA INTERNASIONAL TBK PERIODE 2014 - 2023 Ferdiyansah, Muhammad Rifki; Simangunsong, Ria Rosalia
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.v2i5.1354

Abstract

This research was created with the aim of knowing the effect of Cash Ratio and Debt to Asset Ratio on Return On Assets at PT Astra Internasional Tbk for the 2014 - 2023 period. This type of research is quantitative with a descriptive method with a sample size of 10 years. In processing the data in this study, SPSS version 27 was used. Based on the research results, it can be concluded that the T test on the independent variable Cash Ratio partially has no effect and is not significant on Return On Assets, because it has a Tcount value of -2.049 < Ttable 2.365 while the significance value is 0.080 > 0.05. So it can be concluded that the Cash Ratio has no effect and is not significant on Return On Assets. The independent variable Debt to Asset Ratio in the T Test shows a T value of -1.823 < T table 2.365 while the significance value is 0.162 > 0.05. So it can be concluded that partially the Debt to Asset Ratio has no effect and is not significant on Return On Assets. Based on the results of the F Test, all independent variables, namely Cash Ratio and Debt to Asset Ratio, simultaneously have no effect on Return On Assets, this is indicated by the Fcount value of 2,100 < Ftable 4.737 while the significance value is 0.193 > 0.05. So it can be concluded that the independent variables studied do not simultaneously influence the dependent variable.
PENGARUH KOMUNIKASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA SENTRAL CAWANG HOTEL JAKARTA TIMUR Sepriani, Muni; Sari, Ratna
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.v2i5.1355

Abstract

The purpose of this study was to determine the partial and simultaneous influence of communication and work discipline on employee performance at the Sentral Cawang Hotel, East Jakarta. The method used was quantitative.. The sampling technique used saturated sampling and a sample of 61 respondents was obtained. Data analysis uses validity tests, reliability tests, classical assumption tests, regression analysis, correlation coefficients, coefficients of determination and hypothesis testing. The results of this research are that communication has a significant effect on employee performance with a coefficient of determination value of 51.8% and the hypothesis test obtained t count > t table or (4.587 > 2.001). Work discipline has a significant effect on employee performance with a coefficient of determination value of 61.7% and hypothesis testing obtained t count > t table or (8.639 > 2.001). Communication and work discipline simultaneously have a significant effect on employee performance with the regression equation Y = 33.374 + 0.080X1 + 0.196X2. The coefficient of determination value is 82.7% while the remaining 17.3% is influenced by other factors. Hypothesis testing obtained calculated F value > F table or (84.318 > 3.156).
PENGARUH FINANCIAL LITERACY, FINANCIAL KNOWLEDGE, FINANCIAL SELF EFFICACY, DAN FINANCIAL TECHNOLOGY TERHADAP PERILAKU MANAJEMEN KEUANGAN (Studi Kasus pada Mahasiswa Fakultas Ekonomi dan Bisnis di Universitas Budi Luhur) Zavyra Maharani Putri; Retno Fuji Oktaviani
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.v2i5.1357

Abstract

This study aims to determine the effect of Financial Literacy, Financial Knowledge, Financial Self Efficacy, Financial Technology on Financial Management Behavior. The object of this study is students of the Faculty of Economics andBusiness at Budi Luhur. The data used in this study is primary data directly by distributing questionnaires via google form. The type of research used is quantitative research. The sample in this study was 95 respondents. The sampling technique used was purposive sampling. The analysis technique used was PLS (Partial Least Square) using SmartPLS v.4.1.0.4. Based on the resultsof the study, it shows that Financial Literacy, Financial Knowledge, Financial Self Efficacy, and Financial Technology have a significant positive effect on Financial Management Behavior in students of the Faculty of Economics and Business at Budi Luhur University.   Keywords: Financial Literacy, Financial Knowledge, Financial Self Efficacy, Financial Technology, Financial Management Behavior   Abstrak.Penelitian ini bertujuan untuk mengetahui pengaruh Financial Literacy, Financial Knowledge, Financial Self Efficacy, Financial Technology terhadap Perilaku Manajemen Keuangan. Objek dalam penelitian ini adalah Mahasiswa Fakultas Ekonomi dan Bisni di Budi Luhur. Data yang digunakan pada penelitian ini adalah data primer secara langsung dengan penyebaran kuesioner melalui google form. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Sampel dalam penelitian ini sebanyak 95 responden. Teknik sampling yang digunakan adalah purposive sampling. Teknik analisis yang digunakan adalah PLS (Partial Least Square) menggunakan SmartPLS v.4.1.0.4. Berdasarkan hasil penelitian menunjukkan bahwa Financial Literacy, Financial Knowledge, Financial Self Efficacy, dan Financial Technlogy berpengaruh positif signifikan terhadap Perilaku Manajemen Keuangan pada mahasiswa Fakultas Ekonomi dan Bisnis di Universitas Budi Luhur.    
PENGARUH INKLUSI KEUANGAN, LITERASI KEUANGAN, KUALITAS MANAJEMEN KEUANGAN, DAN PERILAKU MANAJEMEN KEUANGAN TERHADAP KINERJA KEUANGAN PADA UMKM WARKOP DI JAKARTA BARAT Revina Zahrani; Retno Fuji Oktaviani
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.v2i5.1358

Abstract

This study aims to determine the effect of Financial Inclusion, Financial Literacy, Financial Management Quality and Financial Management Behavior on Financial Performance in MSME Warkop in West Jakarta. The sample of this study was 96 respondents in MSME Warkop in West Jakarta. This study was conducted with a quantitative approach with a survey method. For data analysis, namely SEM analysis assisted by the SmartPLS program and Microsoft Excel. The results of the study showed that Financial Inclusion, Financial Management Quality and Financial Management Behavior have a positive and significant effect on the Financial Performance of MSME Warkop in West Jakarta. While Financial Literacy does not show a significant effect on Financial Performance. Penelitian ini bertujuan untuk mengetahui pengaruh Inklusi Keuangan, Literasi Keuangan, Kualitas Manajemen Keuangan dan Perilaku Manajemen Keuangan terhadap Kinerja Keuangan pada UMKM Warkop di Jakarta Barat. Sampel penelitian ini ada 96 responden pada UMKM Warkop di Jakarta Barat. Dalam penelitian ini dilakukan dengan pendekatan kuantitatif dengan metode survei. Untuk analisis data yaitu analisis SEM yang dibantu dengan program SmartPLS serta Microsoft Excel. Hasil penelitian menunjukan bahwa Inklusi Keuangan, Kualitas Manajemen Keuangan dan Perilaku Manajemen Keuangan memiliki pengaruh positif dan signifikan terhadap Kinerja Keuangan UMKM Warkop di Jakarta Barat. Sedangkan Literasi Keuangan tidak menunjukkan pengaruh yang signifikan terhadap Kinerja Keuangan.

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