cover
Contact Name
Muhamad Sidik
Contact Email
mgcn.sidik@gmail.com
Phone
+6289671418611
Journal Mail Official
office@kampusakademik.my.id
Editorial Address
jl.kidalem kudu baru rt 1 rw 6 genuk semarang
Location
Kota semarang,
Jawa tengah
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 464 Documents
PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP HARGA SAHAM PADA PT MUSTIKA RATU TBK PERIODE 2014 - 2023 Firnanda, Nadia; Andriyani Hapsari
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.v2i5.1375

Abstract

This study aims to determine the effect of profitability and solvency ratios on the stock price of PT Mustika Ratu Tbk for the 2014–2023 period. The background of this research is the fluctuation in stock prices, which reflects the dynamics of the company’s internal financial performance. The profitability variable is measured using Return on Assets (ROA), while the solvency variable is measured using the Debt to Equity Ratio (DER). This research uses a quantitative approach with an associative research type. The data used are secondary data in the form of annual financial statements and year-end closing stock prices obtained from the Indonesia Stock Exchange. The data analysis technique employed is multiple linear regression using IBM SPSS version 27. The results show that partially, ROA has a positive and significant effect on stock price, with a t-value of 7.253 and a significance level of < 0.001. On the other hand, DER does not have a significant effect on stock price. Simultaneously, ROA and DER have a significant effect on stock price, with an F-value of 35.073 and a significance level of 0.001. The coefficient of determination (R²) is 0.909, indicating that 90.9% of the variation in stock price can be explained by ROA and DER, while the remaining 9.1% is influenced by other factors outside the model. These findings suggest that profitability is a key factor affecting stock prices, while DER has no significant impact.
PENGARUH DEBT TO ASSET RATIO DAN CURRENT RATIO TERHADAP RETURN ON ASSET PADA PT HANJAYA MANDALA SAMPOERNA TBK PERIODE 2014-2023 Ramdani, Julfikar; Al-Choir, Fikron
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.v2i5.1376

Abstract

This study aims to determine the effect of Debt to Asset Ratio (DAR) and Current Ratio (CR) on Return On Asset (ROA) at PT Hanjaya Mandala Sampoerna Tbk for the period 2014–2023. ROA is used as an indicator to measure the company’s effectiveness in utilizing its assets to generate profits. DAR reflects the company’s reliance on debt financing, while CR indicates its ability to meet short-term obligations. This research uses a quantitative approach with descriptive analysis. The data used are secondary data obtained from the company’s annual financial reports. Data analysis was conducted using multiple linear regression with the help of SPSS version 26, preceded by classical assumption tests. Hypothesis testing was carried out using t-test and F-test. The results show that partially, both Debt to Asset Ratio (DAR) and Current Ratio (CR) have no significant effect on Return On Asset (ROA), with significance values of 0.810 and 0.547 respectively (> 0.05). Simultaneously, DAR and CR also have no significant effect on ROA, as indicated by an F-value of 1.506, which is less than the F-table value of 4.74, and a significance level of 0.286 (> 0.05). The Adjusted R² value of 0.101 indicates that only 10.1% of the variation in ROA can be explained by DAR and CR, while the remaining 89.9% is influenced by other factors outside the model.
PENGARUH MOTIVASI DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN YAYASAN SAHABAT YATIM INDONESIA CABANG TANGERANG SELATAN Septiana, Fadhila Alroof; Sudarso, Eko
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.v2i5.1377

Abstract

This study aims to examine the influence of motivation and organizational culture on employee performance at the Indonesian Yatim Friends Foundation, South Tangerang Branch. A quantitative research method was used, with survey data collected from 84 respondents through structured questionnaires. The independent variables in this study are motivation (X₁) and organizational culture (X₂), while the dependent variable is employee performance (Y). Validity testing showed all questionnaire items to be valid, with r count > 0.214. Reliability testing produced Cronbach’s Alpha scores of 0.848 for motivation, 0.771 for organizational culture, and 0.821 for employee performance, indicating reliable instruments.The multiple linear regression analysis yielded the following equation:Y = 17.175 + 0.295X₁ + 0.269X₂ The coefficient of determination (R²) was 0.230, meaning motivation and organizational culture together explain 23.0% of the variance in employee performance.Partially, motivation significantly affects performance (t count = 3.012 > 1.991; sig = 0.003 < 0.05), while organizational culture also has a significant effect (t count = 2.458 > 1.991; sig = 0.016 < 0.05). Simultaneously, the F-test shows F count = 12.112 > F table = 2.72, with a significance of 0.000
PENGARUH RETURN ON ASSET DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM PADA PT MAYORA INDAH Tbk PERIODE 2014-2023 Firdaus, Moch Rizik; Watiningsih , Ferdina
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.v2i5.1378

Abstract

. This study aims to determine the effect of Return on Assets and Debt to Equity Ratio on Stock Prices at PT Mayora Indah Tbk for the period 2013-2024. The research method used is quantitative. The data analysis used in this study includes descriptive statistical analysis, classical assumption tests, multiple linear regression, determination coefficient tests, and hypothesis tests (t-test and F-test). The results of this study indicate that, partially, Return on Assets does not have a significant effect on Stock Prices based on the results of the t-value of 0.304 < 2.365 with a significance value of 0.770 > 0.05. The Debt to Equity Ratio does not have a significant effect on Stock Price based on the results of the Thitung value of 2.165 < 2.365 with a significance of 0.067 > 0.05. Simultaneously, Return on Assets and Debt to Equity Ratio do not have a significant effect on Stock Price. This is evidenced by the F-value of 2.781 < 4.47 with a significance level of 0.129 > 0.05.
PENGARUH CASH TURNOVER, RECEIVABLE TURNOVER, DAN TOTAL ASSET TURNOVER TERHADAP RETURN ON ASSET PADA PERUSAHAAN SUBSEKTOR KAYU DAN PENGOLAHANNYA YANG TERDAFTAR DI BEI PERIODE 2017 2023 Azrinindita, Meisya Nabila; Nurhamdi, Muhamad
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.v2i5.1381

Abstract

This study aims to analyze the effect of Cash Turnover, Receivable Turnover and Total Asset Turnover on Return on Assets in wood and processing subsector companies listed on the Indonesia Stock Exchange for the period 2017-2023. This study uses an associative quantitative approach with secondary data obtained from the Company's financial statements. The sample of this study uses a saturated sample, namely by using all populations consisting of four companies. Data processing in this study was carried out using Eviews-12 software. Data analysis in this study includes descriptive statistical tests, classical assumption tests, panel data regression tests, hypothesis tests and determination coefficient tests, the selection of regression models was carried out using the Chow test and the Hausman test, based on these tests the estimation model used in this study is the fixed effect model (FEM). The test results show that partially cash turnover does not have a significant effect on ROA with a calculated T value of 0.400767 < Ttable 2.06390 with a prob value of 0.6926> 0.05, receivable turnover does not have a significant effect on ROA with a calculated T value of 0.726682 < Ttable 2.06390 with a prob value of 0.4754> 0.05, total asset turnover does not have a significant effect on ROA with a calculated T value of 1.404768 < Ttable 2.06390 with a prob value of 0.1747> 0.05. Simultaneously, the three independent variables have a significant positive effect on ROA with a calculated F value of 3.098292> Ftable 3.01 with a prob value of 0.024714 <0.05. with a contribution of 31.80% while the remaining 68.2% is influenced by other factors outside this research.
ANALISIS EMPLOYER BRANDING DAN REPUTASI DALAM MENINGKATKAN INTENTION TO APPLY GENERASI Z (STUDI KASUS PADA MAHASISWA PROGRAM STUDI MANAJEMEN FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS PAMULANG) Aurellia, Selsa; Agrasadya, Agrasadya
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.v2i5.1382

Abstract

This study aims to analyze the role of employer branding and company reputation in increasing the intention to apply among Generation Z. The focus of this research is directed toward final-year students of the Management Study Program, Faculty of Economics and Business, Universitas Pamulang, who are preparing to enter the workforce. This research uses a qualitative approach with data collection techniques that include in-depth interviews with key informants from the academic field and a Focus Group Discussion (FGD) involving nine students with a minimum of two years of work experience. The findings reveal that employer branding delivered through social media serves as the primary factor in attracting students’ attention. Informants stated that they assess a company based on visual content showing daily work activities, workplace image, and the transparency of organizational values. Company reputation is also a significant consideration, especially related to online reviews, institutional accreditation (such as Grade A/B), and perceptions of managerial honesty and professionalism. Meanwhile, the intention to apply tends to emerge when the recruitment process is perceived as transparent, structured, and aligned with their field of interest
PENGARUH EARNING PER SHARE DAN PRICE BOOK VALUE TERHADAP HARGA SAHAM PADA PT ASTRA INTERNATIONAL TBK PERIODE 2014-2023 Diana, Diana; Nurcahayati, Siti
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.v2i5.1383

Abstract

This study aims to analyze the effect of Earning Per Share (EPS) and Price Book Value (PBV) on stock prices at PT Astra International Tbk for the period 2014–2023. The research method used is a quantitative approach, with data analysis techniques including descriptive statistics, classical assumption tests, multiple linear regression analysis, model feasibility tests, and hypothesis testing using SPSS version 31. The data used are secondary data obtained from the annual financial reports of PT Astra International Tbk and stock price data published through the Indonesia Stock Exchange. The sample in this study includes all company financial reports over the past ten years. The results of the study show that partially, Earning Per Share (EPS) does not have a significant effect on stock prices, as indicated by the t value (0.809) < t table (2.365) and a significance value of 0.445 > 0.05. Meanwhile, Price Book Value (PBV) has a positive and significant effect on stock prices, supported by a t value (3.710) > t table (2.365) and a significance value of 0.008 < 0.05. Simultaneously, EPS and PBV have a significant effect on stock prices, with an Fvalue (8.914) > Ftable (4.737) and a significance value of 0.012 < 0.05. These results indicate that both fundamental variables together are able to explain the variation in the stock prices of PT Astra International Tbk during the research period.
ANALISIS DAMPAK LINGKUNGAN AKIBAT PENGGUNAAN KEMASAN PLASTIK DALAM KEGIATAN EKONOMI Evan Hamdani; Harahap, Muhammad Ikhsan; Imsar Imsar
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.v2i5.1384

Abstract

The use of plastic packaging in economic activities is increasing along with the rapid development of trade, especially through e-commerce, but this raises serious environmental problems. The main problem of this research is What are the environmental impacts caused by the use of plastic packaging. This study aims to analyze the environmental impacts of the use of plastic packaging using a literature review method. The results of the study indicate that plastic packaging contributes to land, water, and marine pollution, causes an increase in the volume of single-use waste, and has the potential to harm health through the accumulation of microplastics. The conclusion of the study emphasizes the need for real efforts from the government, business actors, and the community to reduce the use of plastic while promoting environmentally friendly packaging alternatives in order to support sustainable development.
PENGARUH RETURN ON EQUITY DAN TOTAL ASSETS TURNOVER TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023 Mia Agustin; Nugroho, Riski Dwi
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.v2i5.1385

Abstract

This study aims to determine the effect of Return On Equity and Total Asset Turnover on financial distress using the Altman Z-Score bankruptcy prediction approach. The research method used is a descriptive associative method with a quantitative approach. The population in this study were 83 food and beverage companies listed on the Indonesia Stock Exchange in 2019–2023. The sample in this study was determined using a purposive sampling technique and obtained 8 food and beverage companies with a five-year observation period so that the data obtained were 40 sample data. Hypothesis testing was carried out using panel data regression analysis with the help of the EViews 12 program and the significance level used was 5%. The results of this study indicate that simultaneously Return On Equity and Total Asset Turnover have a significant effect on financial distress with a significance value of 0.000000 <0.05 and an f-count of 24.09815> f-table (3.24). The determination coefficient obtained using Adjusted R-Squared is 0.542234 or 54.22%, while the remaining 45.78% is influenced by other variables outside this research model. Partially, Return On Equity has a positive and significant effect on financial distress with a significance of 0.0000 <0.05 and a t-count value of 6.018630> t-table (2.02107), while Total Asset Turnover does not have a significant effect on financial distress with a significance value of 0.0825> 0.05 and a t-count of −1.781015 <t-table 2.02107.
PENGARUH RETURN ON ASSET, CURRENT RATIO, DEBT TO ASSET RATIO, DAN TOTAL ASSET TURNOVER TERHADAP FINANCIAL DISTRESS PADA PT LEYAND INTERNATIONAL Tbk PERIODE 2014-2023 Hartati, Arini Nur; Marjohan, Masno
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.v2i5.1386

Abstract

This study aims to determine the effect of Return On Asset, Current Ratio, Debt to Asset Ratio, and Total Asset Turnover on financial distress at PT Leyand International Tbk during the 2014-2023 period. The method used in this research is a quantitative associative approach with secondary data obtained from the company's annual financial statements for 10 years. Data analysis was performed using multiple linear regression with the help of the SPSS25 program. T test results show that Return On Asset (0,041<0,05) and Debt to Asset Ratio (0,036<0,05) have a significant effect on financial distress. Conversely, Current Ratio (0,461>0,05) and Total Asset Turnover (0,091>0,05) have no significant effect on financial distress. Meanwhile, the f test results show that Return On Asset, Current Ratio, Debt to Asset Ratio, and Total Asset Turnover together have a significant effect on financial distress with a significance value of 0.006 with a coefficient of determination (R²) of 0,825 or 82,5%. Thus, it can be concluded that although not all independent variables have a partial effect, the four financial ratios simultaneously have an influence on the company's financial distress condition