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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 Perputaran Kas Dan Perputaran Piutang Terhadap Net Profit Margin (NPM) Pada PT Unilever Indonesia Tbk Periode 2014-2023 Widyanti, Mila; Intan Sari, Widya
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1592

Abstract

This study aims to analyze the effect of cash turnover and accounts receivable turnover on Net Profit Margin (NPM) at PT Unilever Indonesia Tbk during the period 2014-2023. The method used is a quantitative method with an associative approach, where the data analyzed is secondary data in the form of the company's annual financial statements accessed through the company's official website, www.unilever.co.id. and the data used is financial statement data for 10 years from 2014 - 2023. The data analysis technique uses multiple linear regression tests tested using SPSS version 24. The results showed that first, Cash Turnover does not have a significant partial effect on Net Profit Margin (NPM), with a significance value (Sig.) of 0.300 > 0.05. Second, Accounts Receivable Turnover also does not have a significant partial effect on Net Profit Margin (NPM), with a significance value of 0.712 > 0.05. Third, based on the simultaneous test results, Cash Turnover and Accounts Receivable Turnover do not have a significant simultaneous effect on Net Profit Margin (NPM), with a significance value of 0.417 > 0.05. The results of the Coefficient of Determination test show that the influence of Cash Turnover and Accounts Receivable Turnover is 0.221, meaning that the percentage contribution of the independent variables (Cash Turnover and Accounts Receivable Turnover) to Net Profit Margin (NPM) is 22.1%, while the remaining 77.9% is influenced by other variables not examined in this study.    
Pengaruh Disiplin Kerja Dan Lingkungan Kerja Terhadap Kinerja Karyawan Pada PT Mendsho Tangerang Selatan Pirdaus, Gifar; Liawati Liawati
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1593

Abstract

Employee Performance at PT MENDSHO, South Tangerang, both partially and simultaneously. This research uses a quantitative approach. The data collection method employed was a questionnaire, with a population of 66 respondents. The data analysis techniques used included validity test, reliability test, classical assumption test, regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing. The results of the study based on the t-test showed that for the Work Discipline variable, the t-value > t-table (7.743 > 1.99773) with a significance level of 0.000 < 0.05. Thus, H0 is rejected and H1 is accepted, meaning that Work Discipline (X1) partially has a significant effect on Employee Performance (Y). For the Work Environment variable, the t-value > t-table (5.786 > 1.99773) with a significance level of 0.000 < 0.05. Thus, H0 is rejected and H2 is accepted, meaning that Work Environment (X2) partially has a significant effect on Employee Performance (Y). Meanwhile, based on the F-test, the F-value > F-table (89.619 > 3.143) with a significance level of 0.000 < 0.05. Therefore, H0 is rejected and H3 is accepted, indicating that Work Discipline (X1) and Work Environment (X2) simultaneously have a significant effect on Employee Performance (Y) at PT MENDSHO, South Tangerang. The coefficient of determination obtained is 74.3%, while the remaining 25.7% is influenced by other factors Keywords: Work Discipline, Work Environment, Employee Performance
Pengaruh Motivasi Kerja Dan Disiplin Kerja Terhadap Kinerja Karyawan Pada PT Berkat Mahkota Putra Kota Tangerang Selatan Prasanti Prasanti; Komala, Laura
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1594

Abstract

employee performance partially or simultaneously at PT Berkat Mahkota Putra South Tangerang. This research method uses a quantitative method. The population in this study were employees of PT Berkat Mahkota Putra Tangerang Selatan with a total of 70 people. This data collection technique was carried out by taking objects from the sample or can be called sampling, the sampling method using the saturated sample technique. the research sample was 70 respondents. Data analysis and testing techniques include validity tests and reliability tests, classical assumption tests, statistical tests including simple & multiple linear regression tests, determination coefficient tests, correlation coefficient tests and hypothesis tests. From the results of this study, the first hypothesis test, namely the effect of work motivation (X1) on employee performance at PT. Berkat Mahkota Putra Tangerang Selatan obtained t_count> t_table or (10.848> 1.668) this is reinforced by the sig value (0.000 <0.05). Thus, H_O is rejected and H_1 is accepted. So it can be stated partially that there is a significant influence on employee performance (Y) at PT. Berkat Mahkota Putra Tangerang Selatan. While the second hypothesis test, namely the influence of Work Discipline (X2) on employee performance at PT. Berkat Mahkota Putra Tangerang Selatan obtained the results of the T_count value> T_table or (10.946> 1.668) this is reinforced by the Sig value (0.000 <0.05). Thus, H_O is rejected and H_2 is accepted. So it can be stated partially that there is a significant positive influence on employee performance (Y) at PT Berkat Mahkota Putra Tangerang Selatan. The third hypothesis test, namely the influence of work motivation (X1) and workload (X2) on employee performance (Y) at PT Berkat Mahkota Putra Tangerang Selatan, obtained the F_count value> F_table or (98.718> 3.130), this is also reinforced by Sig (0.000 <0.05). Thus, H_O is rejected and H_3 is accepted. This means that simultaneously work motivation and work discipline have a significant effect on employee performance (Y) at PT Berkat Mahkota Putra Tangerang Selatan Keywords: Work Motivation, Work Discipline, Employee Performance
Sistem Informasi Keuangan Sidoarjo (SIKSDA) dalam Peningkatan Tata Kelola Keuangan Publik dan Pembangunan Ekonomi Sidoarjo. Purwita, Febria Ayu; Lathifah, Nurul
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1595

Abstract

This study aims to determine how the Regional Financial Information System (SIKSDA) is used to improve local government financial management and stimulate economic growth in Sidoarjo Regency.  To this end, the author used qualitative methods by conducting in-depth interviews, direct observation, and analyzing various related documents. The results indicate that SIKSDA has helped improve transparency, accountability, and efficiency in managing regional finances, thus having a positive impact on local economic development. However, several issues remain, such as a lack of human resources and adequate technological facilities, which need to be addressed for SIKSDA to function optimally. This study also provides several strategic recommendations to local governments in improving and developing SIKSDA for more effective use.
Analisis Kompensasi Dan Lingkungan Kerja Fisik Pada PT Berkarya Indonesia Sejahtera Andal Burhanudin, Fiqri; Tumanggor, Rahmayanti
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1598

Abstract

Abstrak. This study aims to analyze the compensation system and physical work environment at PT Berkarya Indonesia Sejahtera Andal. The main focus of the study was to identify how compensation and physical work environment conditions affect employee comfort, motivation, and productivity. The research method used is a qualitative approach with data collection techniques through in-depth interviews, direct observation, and documentation. The results of the study show that the compensation system in the company already refers to the structure of employee positions and responsibilities, but there is still an inequality in the perception of fairness between employees. On the other hand, the physical work environment still needs improvement, especially regarding air circulation, lighting, and workspace comfort. The conclusion of this study is that fair compensation and a supportive physical work environment have a significant effect on employee performance and job satisfaction. Therefore, it is recommended that companies conduct periodic evaluations of the compensation system and continue to improve the quality of the physical work environment to support employee productivity and welfare Keywords: Compensation, Physical Work Environment, Performance, Job Satisfaction, PT Berkarya Indonesia Sejahtera Andal
Pengaruh Effective Tax Rate, Tunneling Incentive, dan Mekanisme Bonus terhadap Transfer Pricing Salsabila, Leony; Lia Ira Sahara
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1599

Abstract

This study aims to analyze the effect of Effective Tax Rate, Tunneling Incentive, and Bonus Mechanism on Transfer Pricing. This is a quantitative study using secondary data obtained from the official website of the Indonesia Stock Exchange (IDX) in the form of annual financial statements. The sampling method used in this study is purposive sampling. From 84 companies in the food & beverage sub sector, a total sample of 15 companies was selected over a five-year period, resulting in 75 data observations. The analysis method employed is Panel Data Regression using EViews 12. The results show that effective tax rate, tunneling incentive, and bonus mechanism simultaneously have a significant effect on transfer pricing. However, partially, effective tax rate, tunneling incentive, and bonus mechanism has a significant effect on transfer pricing.
Strategi Pemberdayaan UMKM Kabupaten Cirebon dalam Mendukung Pencapaian Sustainable Development Goals (SDGs) Berbasis Maqashid Al-Shari’ah Alvi Fauziyah; Azriel Khoerul Ihsan; Junemi Junemi; Nurul Hasanah; Gama Pratama; Mohammad Ridwan
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1600

Abstract

. This study aims to provide an in-depth examination of empowerment strategies for micro, small, and medium enterprises (MSMEs) in Cirebon Regency to support the achievement of the Sustainable Development Goals (SDGs) through the lens of Maqashid al-Shariah. As a major pillar of the local economy, MSMEs continue to face multiple constraints, including limited financing, inadequate market access, and low levels of Islamic financial literacy. Using a qualitative approach, this study draws upon a wide range of academic literature related to MSME empowerment, the SDGs framework, and Maqashid al-Shariah. The findings indicate that effective MSME empowerment should focus on enhancing business capacity, strengthening literacy and access to sharia-based financial services, and improving the availability of supporting infrastructure. The integration of Maqashid al-Shariah offers a normative foundation for development that not only prioritizes economic advancement but also safeguards essential aspects of life, including wealth, intellect, life, lineage, and faith. The study also identifies several implementation challenges, such as unclear regulatory frameworks, limited public understanding, and the insufficient outreach of Islamic financial services, including the relatively slow development of the halal industry. Overall, comprehensive empowerment strategies grounded in sharia principles are viewed as vital to accelerating the attainment of SDGs across economic, social, and environmental dimensions.
MEMBANGUN DESA DARI PERENCANAAN: POTRET RKPDESA JENGGAWAH KABUPATEN JEMBER TAHUN 2024 Aisyah Nurul Umamah; Nurlaila Nurlaila; Meilinda Maulidya Widiyanti; Selvi Putri Rahayu; Anggi Kharisma Putri; Eki Dwi Eksanti; Prillinaya Yudhistira; Oryza Ardhiarisca
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1602

Abstract

Penyusunan Rencana Kerja Pemerintah Desa (RKPDes) merupakan instrumen strategis dalam mewujudkan pembangunan desa yang partisipatif, transparan, dan akuntabel. Penelitian ini bertujuan menganalisis proses penyusunan RKPDes Desa Jenggawah Tahun 2024 dengan fokus pada prinsip partisipasi, transparansi, selektivitas, akuntabilitas, pemberdayaan, dan keberlanjutan. Menggunakan metode kualitatif-deskriptif, data diperoleh melalui wawancara mendalam, observasi, serta dokumentasi dengan melibatkan tiga informan kunci, yaitu Sekretaris Desa, Bendahara Desa, dan anggota BPD. Hasil penelitian menunjukkan bahwa penyusunan RKPDes telah melibatkan masyarakat melalui Musdes dan Musrenbangdes, namun keterbatasan anggaran menjadi kendala utama dalam realisasi usulan. Transparansi diwujudkan melalui forum terbuka, proyeksi usulan, serta publikasi informasi melalui website desa dan banner APBDes. Pemerintah desa juga menerapkan prinsip selektif berdasarkan evaluasi program tahun sebelumnya dan urgensi kebutuhan masyarakat. Akuntabilitas tercermin melalui pelaporan penggunaan dana dan pelaksanaan kegiatan sesuai ketentuan regulasi. Program pemberdayaan seperti pengelolaan Bukit Nuansa Cafe oleh BUMDes meningkatkan PADes dan membuka lapangan kerja. Evaluasi tahunan menjadi fondasi keberlanjutan program, meskipun masih diperlukan penguatan kapasitas aparatur dan peningkatan partisipasi masyarakat. Temuan ini menegaskan pentingnya tata kelola pemerintahan desa yang baik dalam penyusunan RKPDes serta memberikan rekomendasi perbaikan bagi desa dalam konteks perencanaan pembangunan. Kata Kunci: RKPDes, Perencanaan Pembangunan Desa, Partisipasi Masyarakat, Transparansi, Akuntabilitas, Good Governance.
PENGARUH AFFILIATE MARKETING TERHADAP IMPULSIVE BUYING MELALUI TRUST PADA GRUP DISKON DI PLATFORM X Miranda Nur Khafifah; Dita Puruwita; Nofriska Krissanya
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1604

Abstract

Penelitian ini bertujuan untuk menguji pengaruh affiliate marketing terhadap impulsive buying melalui trust. penelitian dilakukan di wilayah DKI Jakarta dengan menggunakan metode penelitian kuantitatif. Sampel penelitian diperoleh melalui teknik purposive sampling dan diperoleh responden sebanyak 157 responden yang memenuhi kriteria, yaitu berdomisili di DKI Jakarta, pengikut grup diskon di platform X, dan pernah melakukan pembelian melalui link affiliate marketing dalam grup diskon di Platform X dalam 6 bulan terakhir. Analisis sata dilakukan menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM), yang meliputi pengujian outer model, inner model, serta pengujian hipotesis. Hasil penelitian menunjukkan bahwa affiliate marketing berpengaruh positif dan signifikan terhadap impulsive buying, affiliate marketing berpengaruh positif dan signifikan terhadap trust, trust berpengaruh positif dan signifikan terhadap impulsive buying, serta affiliate marketing berpengaruh positif dan signifikan terhadap impulsive buying melalui trust sebagai variabel mediasi.
Pengaruh Personal branding Abidzar Al-Ghifari Terhadap Purchase intention Melalui Brand image Pada Film Remake “A Business Proposal" Fitri Hikmah Sufiah; Dita Purwita; Nofriska Krissanya
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1605

Abstract

This study aims to determine whether there is a positive and significant influence of Abidzar Al-Ghifari's Personal branding on Purchase intention thru Brand image in the remake film A Business Proposal. This type of research is quantitative research with a survey approach. The sampling technique used is the purposive sampling approach. Data collection was carried out using a questionnaire instrument on the Google Forms platform with a 6-point Likert scale, which was distributed online to 220 respondents. The criteria for the respondents were: individuals aged 17-35 years, residents of the Special Region of Jakarta, individuals who were aware of the remake film A Business Proposal, individuals who knew Abidzar Al-Ghifari as the main actor in the remake film A Business Proposal, and individuals who were active on social media. This data analysis was conducted using inner models testing, outer models testing, and hypothesis testing with the assistance of SEM-PLS software. The results of the study indicate that Personal branding has a positive and significant influence on Brand image. Personal branding has a positive and significant influence on Purchase intention. Brand image has a positive and significant influence on Purchase intention. Additionally, Personal branding has a positive and significant influence on Purchase intention thru Brand image. The findings of this study provide important insights for marketing strategies, particularly in the effective use of Personal branding to create a positive and strong Brand image and increase public Purchase intention in the Indonesian film industry.

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