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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 DEBT TO EQUITY RATIO DAN GROSS PROFIT MARGIN TERHADAP HARGA SAHAM PADA PT VALE INDONESIA TBK PERIODE 2013-2023 Paulina, Vanka; Lisdawati, Lisdawati
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.v2i5.1436

Abstract

The objectives of this study are: (1) to determine whether the Debt to Equity Ratio (DER) has an effect on stock prices at PT Vale Indonesia, Tbk.; (2) to determine whether the Gross Profit Margin (GPM) has an effect on stock prices at PT Vale Indonesia, Tbk.; and (3) to determine whether the Debt to Equity Ratio (DER) and Gross Profit Margin (GPM) together have an effect on stock prices at PT Vale Indonesia, Tbk. The research method used in this study is a quantitative method. The data sample consists of secondary data in the form of annual financial statements of PT Vale Indonesia Tbk for the period 2013–2023, obtained through literature-based observation. The data analysis techniques used include descriptive statistical tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of the study show that: (1) partially, GPM has a significant negative effect on stock prices at PT Vale Indonesia, Tbk, with a significance value of 0.021 < 0.05 and a t-value greater than the t-table -2.875 > 2.306; (2) partially, DER has a significant positive effect on stock prices at PT Vale Indonesia, Tbk, with a significance value of 0.040 < 0.05 and a t-value greater than the t-table 2.455 > 2.306; and (3) simultaneously, DER and GPM have a significant positive effect on stock prices at PT Vale Indonesia, Tbk, with an F-test value of 0.015 < 0.05 and an F-value greater than the F-table 7.418 > 4.46.
PENGARUH CURRENT RATIO DAN EARNING PER SHARE TERHADAP HARGA SAHAM PADA PT LION METAL WORKS TBK PERIODE 2015-2024 Anggraini, Reza Deswita; Lisdawati, Lisdawati
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.v2i5.1437

Abstract

This study aims to determine the effect of Current Ratio and Earning Per Share on Stock Prices at PT Lion Metal Works Tbk for the 2015-2024 period. The research method used is quantitative research with an associative and descriptive approach where the processed data is secondary data obtained from the financial statements of the company PT Lion Metal Works Tbk using the SPSS 2.5 application. The analysis methods used are descriptive statistical tests, Classical Assumption Tests (Normality, Multicollinearity, Heteroscedasticity and Autocorrelation), Multiple Linear Regression Tests, T Tests, F Tests, Correlation Coefficient Tests, and Determination Coefficient Tests. Based on the results of the study, it shows that the Current Ratio (CR) does not have a significant partial effect on stock prices with a t count of (-0.231 < t table 2.365) with a significance value of (0.824> 0.05). Earning Per Share (EPS) has a partial significant effect on stock prices with a calculated t of (3.936 > ttable 2.365) with a significance value of (0.0006 < 0.05). Current Ratio (CR) and Earning Per Share (EPS) have a simultaneous significant effect on stock prices with an calculated F of (8.708 > Ftable 4.74) with a significance value of (0.013 < 0.05).
PENGARUH AUDIT TENURE, FEE AUDIT DAN SPESIALIS AUDITOR TERHADAP KUALITAS AUDIT Berkah Sawaludin; Fina Fitriyana
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.v2i5.1445

Abstract

This study aims to analyze the effect of audit tenure, audit fee, and auditor specialization on audit quality in the food and beverage industry listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The sampling method used in this study is purposive sampling, with a quantitative research approach. The data utilized is secondary data, specifically the companies' annual financial reports. The sample consists of 17 food and beverage industry companies, observed over a period of five years, resulting in 85 observation objects. The analytical technique employed includes descriptive statistical analysis and logistic regression analysis, using the eViews version 12 application as a supporting tool. The findings indicate that audit tenure has a negative effect on audit quality, while audit fee and auditor specialization have no significant impact on audit quality
PENGARUH PERPUTARAN MODAL KERJA DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS (ROA) PADA PT. SIANTAR TOP TBK PERIODE 2014 – 2023 Tyas, Titah Sekaring; Tua, Rudy Bodewyn Mangasa
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.v2i5.1454

Abstract

This study aims to analyze the effect of working capital turnover and sales growth on profitability as measured by Return On Assets (ROA) at PT Siantar Top Tbk during the period 2014–2023. The data used are the company’s annual financial statements listed on the Indonesia Stock Exchange (IDX). The analysis method employed is multiple linear regression with the help of SPSS version 26 software. The results indicate that working capital turnover has a negative and significant effect on ROA, while sales growth does not have a significant effect on ROA. The coefficient of determination (Adjusted R Square) of 54.4% shows that variations in profitability can be explained by these two variables, while the remaining 45.6% is influenced by other factors outside this study. Therefore, PT Siantar Top Tbk needs to carefully manage its working capital to avoid reducing profitability and continue to improve operational efficiency to strengthen its financial performance
PENGARUH STRUKTUR MODAL DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Pada PT Mustika Ratu Tbk (Periode 2014 – 2023) Larasati, Cipta Ayu; Safii, Mohamad
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.v2i5.1455

Abstract

This study aims to examine the partial and simultaneous effects of Capital Structure and Financial Performance on Firm Value at PT Mustika Ratu Tbk during the period from 2014 to 2023. The type of research used is quantitative with a descriptive appROAch. Data collection was conducted through documentation studies based on the company’s financial reports. The population in this study consists of all financial reports of PT Mustika Ratu Tbk, while the sample comprises the annual financial statements of PT Mustika Ratu Tbk over the ten-year period. The Capital Structure variable is measured using the Debt to Equity Ratio (DER), Financial Performance is measured using Return on Assets (ROA), and Firm Value is measured using the Price to Book Value (PBV). The analysis results show that, partially, Capital Structure does not have a significant effect on Firm Value, with a t-statistic of 1.290511 < t-table value of 2.30600 and a significance level of 0.2379 > 0.05. However, Financial Performance has a significant effect on Firm Value, with a t-statistic of 4.597290 > t-table value of 2.30600 and a significance level of 0.0025 < 0.05. Simultaneously, Capital Structure and Financial Performance have a significant effect on Firm Value, as indicated by an F-statistic of 15.47391 > F-table value of 4.74 and a significance level of 0.002696 < 0.05. This study emphasizes that Financial Performance plays a more dominant role in influencing investor perception and firm value compared to Capital Structure. Therefore, companies should focus on improving efficiency and profitability to enhance their value in the eyes of the market.
PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PERUSAHAAN PADA PT SINAR MAS AGRO RESOURCES AND TECHNOLOGY, TBK PERIODE 2013-2024 Hasanah, Ismiyatun; Krisnaldy, Krisnaldy
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.v2i5.1456

Abstract

This study aims to analyze the partial and simultameous effects of Liquidity and Profitability on Capital Structure at PT Sinar Mas Agro Resources and Technology Tbk during the period of 2013-2024. The research employs a quantitative method using secondary data in the form of the company’s annual financial statements. The data analysis techniques used include descriptive analysis, classical assumption tests, multiple linear regression analysis, correlation coefficient, coefficient of determination, as well as hypothesis testing using the t-test and F-test, processed with SPSS version 27. The partial test results show that Liquidity, as proxied by Current Ratio (CR), has a significant effect on Capital Structure (DER), with a t-value of -3,847, which is greater than the t-table value (2,26216), and a significance value of 0,004 < 0,05. In contrast, Profitability, measured by the Net Profit Margin (NPM), does not show a significant effect on Capital Structure, with a t-value of -0,128 < t-table (2,26216), a significance value of 0,901 > 0,05, and a t-table value greater than the calculated value. Simultaneously, the F-test results show that Liquidity and Profitability together have a significant effect on Capital Structure, with an F-value of 7,553,ngreater than the F-table value (4,26), and a significance value of 0,012 < 0,05. The coefficient of determination (R2) is 75,53%, which means that the two independent variables contribute 75,53% to the variation in Capital Structure. The remaining 24,47% is influenced by other factors not included in this study.
PERAN KUALITAS PRODUK, KUALITAS INFORMASI DAN ULASAN PRODUK TERHADAP KEPUTUSAN PEMBELIAN PARFUM MEREK MINISO DI MARKETPLACE ONLINE Muhammad Mirzaq Shofiurrochman; Endah Budiarti
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.v2i5.1478

Abstract

Penelitian ini menganalisis pengaruh ulasan produk, kualitas produk, dan kualiitas informasi terhadap keputusan pembelian parfum merek Miniso di marketplace, dengan fokus pada konsumen di Kecamatan Sukolilo, Surabaya. Fenomena pergeseran perilaku konsumen menuju belanja daring, khususnya untuk produk sensori seperti parfum yang tidak dapat diuji coba langsung, melatar belakangi urgensi penelitian ini. Keterbatasan pengalaman langsung dalam pembelian parfum di marketplace menyoroti peran penting ulasan konsumen, representasi kualitas produk secara digital, dan kelengkapan serta keakuratan informasi sebagai pengganti interaksi fisik. Menggunakan pendekatan kuantitatif, penelitian ini melibatkan 100 responden yang merupakan konsumen parfum Miniso di Kecamatan Sukolilo, dipilih melalui Lemeshow. Data dikumpulkan menggunakan kuisoner dan dianalisis dengan metode regresii linier berganda menggunakan SPSS, setelah melalui uji validitas, reliabilitas, dan asumsi klasik.Implikasi praktis dari penelitian ini adalah pentingnya bagi Miniso dan penjual di marketplace untuk mengelola ulasan secara proaktif, menyajikan deskripsi dan visual produk yang representatif dan menarik, serta memastikan transparansi dan kelengkapan informasi demi membangun kepercayaan konsumen. Penelitian ini turut memperkaya literatur manajemen pemasaran, khususnya terkait perilaku konsumen dalam belanja daring untuk produk sensori.
PENGARUH INOVASI MENU, KUALITAS PELAYANAN, DAN PERSEPSI HARGA TERHADAP KEPUASAN PELANGGAN DI MCD DARMO SURABAYA Chrisna Dwi Setya Sutanto; Istiono Istiono
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.v2i5.1480

Abstract

This study aims to determine and analyze the influence of menu innovation, service quality, and price perception on customer satisfaction at McDonald's Darmo Surabaya. Facing competition in the fast-food industry, it is crucial for companies to understand the factors that can increase customer satisfaction. The three independent variables studied menu innovation, service quality, and price perception are considered important elements influencing consumer decisions and experiences.This study used a quantitative approach with a survey method. Data were obtained through questionnaires from 100 respondents and analyzed using multiple linear regression with SPSS version 26. The F-test results indicated that menu innovation, service quality, and price perception simultaneously had a significant effect on customer satisfaction. The calculated F-value of 75.599 was greater than the F-table value of 2.70, with a significance level of 0.000. Partially, the t-test results indicate that these three variables also significantly influence customer satisfaction, with calculated t-values of 2.685 (menu innovation), 4.603 (service quality), and 2.223 (price perception), all exceeding the t-table value of 1.985 and significantly below 0.05. The adjusted R² value of 0.693 indicates that 69.3% of the variation in customer satisfaction is explained by these three variables.The results of this study conclude that to maintain and improve customer satisfaction, McDonald's Darmo Surabaya needs to continue innovating its menu, improving service quality, and maintaining price perceptions that align with customer perceived value.
PENGARUH BUDAYA ORGANISASI, BEBAN KERJA, KOMPENSASI, STRES KERJA DAN TURNOVER TERHADAP KINERJA KARYAWAN PT. JALUR NUGHRAHA EKAKURIR (JNE) CABANG KOTA CILACAP Purnama, Tegar Vaisar; Adi Susanto
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.v2i5.1486

Abstract

This study aims to analyze the influence of organizational culture, workload, compensation, work stress, and turnover on employee performance at PT. Jalur Nugraha Ekakurir (JNE) Cilacap Branch. This research employs a quantitative approach with a survey method. The sample consisted of permanent employees selected using purposive sampling techniques. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS. The findings reveal that, partially, organizational culture, compensation, and work stress significantly affect employee performance, while workload and turnover do not have a significant effect. Simultaneously, all five variables have a significant impact on employee performance. Therefore, improving employee performance can be achieved by strengthening organizational culture, providing appropriate compensation, and managing work stress effectively.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI Zikri Dola Agusti; Endrawati Endrawati; Lisa Amelia Herman
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.v2i5.1487

Abstract

This This study aims to examine the effect of corporate social responsibility (CSR) and institutional ownership on firm value, with financial performance as a mediating variable. The research employs a quantitative approach with an associative research design. The data used are secondary data obtained from financial statements, annual reports, and sustainability reports. The population consists of all energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period, totaling 69 companies. The sampling technique applied is purposive sampling. Data analysis is conducted using STATA 17.0 software. The results show that CSR has no effect on either financial performance or firm value. Institutional ownership has an effect on financial performance but does not influence firm value. Meanwhile, financial performance significantly affects firm value but fails to mediate the relationship between CSR and institutional ownership with firm value