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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 Lokasi Dan Promosi Terhadap Kepuasan Konsumen Pada Archeries Cafe Di Tangerang Selatan Putri Alifah Marta; Surti Wardani
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.v2i6.1659

Abstract

Abstrak. The purpose of this study was to determine the effect of Location and Promotion on Consumer Satisfaction at Archeris Cafe. The research method used is quantitative descriptive associative causal, sampling technique using simple random sampling of the Slovin formula, obtained 99 respondents and a population of 10,569. Data analysis using validity test, reliability test, classical assumption test, regression analysis, correlation coefficient, determination coefficient analysis, and hypothesis test. Data processing using SPSS version 26. The results of the study on the location variable obtained the regression equation Y = 15.433 + 0.349X1, the correlation coefficient value of 0.643 means that the two variables have a strong relationship level, the determination coefficient value of 0.610 (61%) while the remaining 39% is influenced by other factors or variables. Hypothesis test t count value 8.269> t table 1.984 with a significant level of 0.000 <0.05 so that there is a significant influence between location on consumer satisfaction at Acheries Cafe in South Tangerang. The results of the study on the promotion variable obtained a regression equation Y = 15.396 + 0.344 X2, a correlation coefficient value of 0.619 meaning that the variable has a strong level of relationship, a determination coefficient value of 0.559 (55.9) while the dependency (44.1) is influenced by other factors or variables. Hypothesis test calculated value 7.759> t table 1.984 with a significant 0.000 <0.05 so that there is a significant influence between promotion on consumer satisfaction at the archery cafe in South Tangerang. The results of the study obtained a regression equation of Y = 13.603 + 0.222X1 + 0.175X2. The coefficient of determination value is 0.668 (66.8) which indicates that consumer satisfaction is influenced by location and promotion variables, while the rest is influenced by other factors or variables. The results of the F-test are 40.489> F-table 3.09 with a significance level of 0.000 <0.05. Based on the results of the study above, location and promotion have a simultaneous and significant effect on consumer satisfaction at Archeries Cafe in South Tangerang Keywords: Location, Promotion, Consumer Satisfaction
Pengaruh Disiplin Kerja Dan Motivasi Kerja Terhadap Kinerja Karyawan PT Widini Mandiri Tangerang Wifel Brener Gulo; Syarifah Ida Farida
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.v2i6.1660

Abstract

Abstrak. This study aims to determine the effect of work discipline and work motivation on employee performance at PT Widini Mandiri Tangerang both partially and simultaneously, while in this study using quantitative research methods, with data collection making 50 employees as sample respondents. In this study using several techniques in its testing including validity test, reliability test, classical assumption test, regression test, and t and F hypothesis test. The results of the study showed that in the t test the value of the work discipline variable was 17.378> 1.676 while the work motivation variable was 4.727> 1, then in the t test Ho was rejected and Ha was accepted while in the results of the F hypothesis test on the employee performance variable was 20.401> 3.19 meaning Ho was rejected and Ha was accepted.Keywords: Role of Pricing, Sales Volume Keywords: Work Discipline, Work Motivation, Employee Performance
Pengaruh Kualitas Pelayanan Dan Harga Terhadap Kepuasan Konsumen Pada Wedding Organizer Syadalli Production Di Bojongsari Depok Habibullah Lubis, Muhammad; sulaiman Anhary, Agus
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.v2i6.1661

Abstract

Abstrak. This research aims to determine the influence of service quality and price on consumer satisfaction at Wedding Organizer Syadalli Production in Bojongsari Depok, both partially and simultaneously. The method used is quantitative methods, the research sample is 95 respondents. Data analysis methods used in research include instrument tests consisting of validity tests, reliability tests, classical assumption tests consisting of normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression tests, correlation coefficients, coefficient of determination tests, hypothesis tests consisting of partial t test and simultaneous f test. The research results show that service quality has an influence on consumer satisfaction with a calculated t value > t table or (11.516 > 1.985) and a significance value of 0.000 < 0.05. Thus, Ho1 is rejected and H1 is accepted. Price has a positive and significant influence on consumer satisfaction with a calculated t value > t table or (11.428 > 1.985) and a significance value of 0.000 < 0.05. Thus, Ho2 is rejected and H2 is accepted. Service quality and price have a positive and significant influence on consumer satisfaction with a calculated F value > F table or (78.638 > 3.090) and a significance value of 0.000 < 0.05. Thus, Ho3 is rejected and H3 is accepted. The result of the R-square value (coefficient of determination) is 0.631, it can be concluded that the service quality and price variables together have an influential contribution to the consumer satisfaction variable of 63.1%, while the remaining 36.9% is influenced by other factors or variables that are not researched Keywords: Service quality, price, consumer satisfaction
Potato Prawn Cheese Ball sebagai Produk Potensial untuk Meningkatkan Daya Saing UMKM Malikah Alya Azzahra; Komang Windasari; Najua Fauzani; Karyadi Hidayat
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.v2i6.1663

Abstract

Potato Prawn Cheese Ball is a culinary innovation based on local ingredients that combines potatoes, shrimp, and cheese to produce a savory taste and crunchy texture that suits the tastes of modern consumers. This research refers to Rogers' Diffusion of Innovation Theory regarding the innovation adoption process and Porter's Theory of Competitive Advantage which emphasizes the role of product differentiation in strengthening a business's position. Using a descriptive qualitative method with an autoethnographic approach, data was obtained through the researcher's direct experience in production and marketing, and supported by literature related to MSMEs, innovation, and digital marketing. The results show that Potato Prawn Cheese Ball has advantages in the combination of unique ingredients, modern packaging, and the potential for development as a contemporary snack product or frozen food. The innovation process was carried out through recipe trials, feedback collection, and product improvements, while the marketing strategy utilized social media and offline promotions effectively to increase market reach and sales. This innovation has been proven to have a positive impact on increasing MSME competitiveness, including increasing turnover, expanding distribution, and strengthening business image. In conclusion, the integration of product innovation and marketing digitalization makes Potato Prawn Cheese Ball a potential product that can push culinary MSMEs to the next level.
POTATO PRAWN CHEESE BALL : Inovasi Produk Berbasis Kentang Dan Udang Sebagai ide Bisnis Kuliner Kekinian: Inovasi produk, kuliner kekinian, kentang, udang, peluang usaha, ekonomi kreatif. Aftesia Labira Lauli; Sinta Bela Farah Kirani; Karyadi Hidayat
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.v2i6.1664

Abstract

The culinary sector in Indonesia is experiencing rapid growth in line with the increasing public demand for practical, delicious, and aesthetically pleasing food. Innovation in food product development is a crucial factor for businesses to compete in an increasingly competitive and changing market. Potato Prawn Cheese Balls are an example of a culinary product innovation that combines potato, shrimp, and cheese, offering a distinctive flavor while meeting the tastes of modern consumers. This combination of ingredients not only provides an appealing texture crispy on the outside and soft and savory on the inside but also enhances the nutritional value and appeal of the product.This product research and development was conducted to assess the potential of Potato Prawn Cheese Balls as a culinary business idea that aligns with consumer trends, particularly among the younger generation, who tend to choose innovative, practical, and attractive foods on social media. This study was conducted through a literature review on product innovation, consumer preferences, culinary trends, and an analysis of the added value of local ingredients. The study findings indicate that Potato Prawn Cheese Balls have significant potential for development as a modern culinary business due to their product characteristics that meet market demand, are easy to produce, flexible in presentation, and have the potential to create high economic value.This innovation is expected to be an alternative business opportunity that is relevant and promising in the creative economy era. Keywords: product innovation, contemporary culinary, potatoes, shrimp, business opportunities, creative economy. Pertumbuhan sektor kuliner di Indonesia mengalami perkembangan yang pesat seiring dengan meningkatnya kebutuhan masyarakat akan makanan yang praktis, lezat, dan estetis. Inovasi dalam pengembangan produk makanan menjadi faktor penting bagi pelaku usaha untuk bersaing di pasar yang semakin kompetitif dan berubah-ubah. Potato Prawn Cheese Ball adalah contoh inovasi produk kuliner yang menggabungkan kentang, udang, dan keju, menawarkan rasa yang khas sambil memenuhi selera konsumen modern. Kombinasi bahan ini tidak hanya memberikan tekstur yang menarik renyah di luar dan lembut serta gurih di dalam tetapi juga meningkatkan nilai gizi dan daya tarik produk tersebut.Penelitian atau pengembangan produk ini dilaksanakan untuk menilai potensi Potato Prawn Cheese Ball sebagai ide bisnis kuliner yang sesuai dengan tren konsumsi masyarakat, terutama di kalangan generasi muda yang cenderung memilih makanan yang inovatif, praktis, dan menarik di media sosial. Kajian ini dilakukan melalui tinjauan literatur mengenai inovasi produk, preferensi konsumen, tren kuliner, dan analisis nilai tambah dari bahan-bahan lokal. Temuan kajian menunjukkan bahwa Potato Prawn Cheese Ball memiliki peluang yang signifikan untuk dikembangkan sebagai usaha kuliner modern karena karakteristik produk yang sesuai dengan permintaan pasar, mudah untuk diproduksi, fleksibel dalam penyajian, serta memiliki potensi untuk menciptakan nilai ekonomi yang tinggi. Inovasi ini diharapkan bisa menjadi alternatif peluang bisnis yang relevan dan menjanjikan di era ekonomi kreatif. Kata Kunci: Inovasi produk, kuliner kekinian, kentang, udang, peluang usaha, ekonomi kreatif.
IMPLEMENTATION OF PSAK 412 WAQF ACCOUNTING AND FINANCIAL STATEMENTS AT WAQF MULIA INSTITUTE Ibnu Hajar; Suciyanti Suciyanti
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.v2i6.1666

Abstract

This study critically evaluates the implementation of PSAK 412 (Waqf Accounting Standard) by a national-scale nazhir, the Waqf Mulia Institute (WMI), focusing on achieving substantial transparency and accountability in waqf asset management. Employing a qualitative, holistic single case study design, the research analyzed WMI's 2023–2024 financial statements and primary data from management interviews, comparing their practices against the four pillars of PSAK 412: Recognition, Measurement, Presentation, and Disclosure. Findings reveal high compliance in Presentation and Disclosure, with WMI providing all five mandatory financial statements comprehensively; however, a significant implementation gap exists in Measurement. Despite management's claim of using fair value, evidence—such as a nil value in the "Impact of Remeasurement of Waqf Assets" line item and the continued dominance of the historical cost basis—shows that periodic remeasurement of non-cash assets is not systematically executed, indicating that while WMI is mature in formal reporting, it still faces technical and cost constraints in fully implementing the fair value principle for non-cash assets as strictly required by PSAK 412.
ANALISIS PROSES PENGAMBILAN KEPUTUSAN KONSUMEN GENERASI Z TERHADAP PRODUK SKINTIFIC DI KOTA MEDAN Enzelika Rosari Putri Hutasoit; Siti Sahira; Siti Fauziah; Muhammad Umair Yazid; Ahmad Suhendri Lubis; Najha Nawanda Zhurfiy; Hendra Saputra
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.v2i6.1670

Abstract

Penelitian ini bertujuan untuk menggambarkan proses pengambilan keputusan konsumen Generasi Z di Kota Medan dalam membeli produk skincare Skintific. Pendekatan yang digunakan adalah kuantitatif deskriptif dengan melibatkan 80 responden berusia 16–25 tahun yang mengenal atau pernah menggunakan produk Skintific. Instrumen penelitian disusun berdasarkan lima tahapan pengambilan keputusan konsumen, yaitu pengenalan kebutuhan, pencarian informasi, evaluasi alternatif, keputusan pembelian, dan perilaku pasca pembelian. Hasil uji validitas menunjukkan bahwa mayoritas item memenuhi kriteria kelayakan, sedangkan nilai Cronbach’s Alpha sebesar 0.930 menandakan konsistensi internal instrumen yang sangat baik. Analisis deskriptif memperlihatkan bahwa tahap pencarian informasi menjadi tahap yang paling dominan (mean = 4.2757), disusul tahap pengenalan kebutuhan dan keputusan pembelian. Sementara itu, tahap perilaku pasca pembelian memiliki skor terendah (mean = 3.7160), yang mengindikasikan bahwa pengalaman penggunaan produk masih bervariasi di antara responden. Secara keseluruhan, penelitian ini menunjukkan bahwa eksposur media sosial, kualitas informasi digital, serta citra merek memegang peran penting dalam membentuk keputusan pembelian Generasi Z terhadap Skintific. Temuan ini menegaskan perlunya strategi pemasaran digital dan kualitas produk yang konsisten untuk meningkatkan kepercayaan dan loyalitas konsumen.
Peran GIBEI dalam Membentuk Budaya Investasi Mahasiswa Universitas Hasyim Asy'ari: Studi Fenomenologi rifardi, lailatul maghfiroh putri; Haryanti, Peni
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.v2i6.1675

Abstract

This study aims to understand the role of the Indonesian Stock Exchange Investment Gallery (GIBEI) in shaping the investment culture among students at Hasyim Asy'ari University. The presence of GIBEI in universities is expected to increase financial literacy and encourage student interest in the capital market. This study uses a qualitative approach with a phenomenological method to explore students' experiences and perceptions of GIBEI. Data was collected through in-depth interviews with students who actively participated in GIBEI activities and observations of investment learning activities. The results showed that GIBEI had a significant impact on shaping students' understanding of capital market investment, increasing their interest in investing, and changing their mindset from consumptive to more productive and future-oriented. GIBEI also serves as a practical learning forum that bridges academic theory with real investment practice. However, there are still challenges in terms of student participation. This study is expected to contribute to the development of financial literacy programs in higher education and increase the effectiveness of GIBEI as a medium for investment learning.
PENGARUH KEPEMILIKAN INSTITUSIONAL, UMUR PERUSAHAAN, DAN KARAKTERISTIK EKSEKUTIF DAN TERHADAP TAX AVOIDANCE rispandy, arina; Mubarak, Abdullah
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.v2i6.1676

Abstract

ABSTRACK. This study aims to analyze the effect of institutional ownership, company age, and executive characteristics on tax avoidance. This research was conducted by analyzing the financial statements of companies in the Consumer Non-Cyclical sector listed on the Indonesia Stock Exchange (IDX) during the period 2019-2024. The sample used in this study consisted of 32 companies in the Consumer Non-Cyclical sector using purposive sampling technique. The data used in this study is secondary data in the form of financial reports from each company that has been sampled for research. The variables used in this study are Institutional Ownership (X1) as the first independent variable, Company Age (X2) as the second independent variable, and Executive Characteristics (X3) as the third independent variable, and Tax Avoidance (Y) as the dependent variable. The panel data regression method was used as the research method in this study. The analysis of the research results used the Eviews 12 software. The results of the study show that the selected model is the Fixed Effect Model (FEM). The results of this study indicate that Institutional Ownership partially has no effect on tax avoidance, while Company Age and Executive Characteristics partially have a negative effect on tax avoidance. Simultaneously, Institutional Ownership, Company Age, and Executive Characteristics affect tax avoidance. Keywords: Institutional Ownership, Company Age, Executive Characteristics, Tax Avoidance.
DAMPAK PENGUNGKAPAN KINERJA SOSIAL (CSR) TERHADAP PROFITABILITAS PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI 2022-2024 Amala Tussaleha; Tita Nawangsari , Ajeng
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.v2i6.1681

Abstract

This study analyzes the impact of Corporate Social Responsibility (CSR) disclosure on the profitability of mining companies listed on the Indonesia Stock Exchange from 2022 to 2024. Given the sector's significant environmental footprint and rising stakeholder demands for sustainability, this research addresses the crucial link between CSR transparency and financial performance. Using a quantitative approach, linear regression was applied to data from 12 companies. CSR performance was measured against the Global Reporting Initiative (GRI) standards, and profitability was gauged by Return on Assets (ROA). The results show a strong positive relationship: a regression coefficient of 8.57 signifies that a one-point increase in the CSR disclosure score leads to an 8.57% increase in ROA. This finding supports legitimacy and stakeholder theories, confirming that transparent CSR reporting builds trust and enhances corporate reputation, which translates into better financial results. The study concludes that CSR disclosure is a strategic investment for sustainable value creation, not just a social duty. Consequently, management should integrate CSR into core business strategy, and investors should weigh these non-financial metrics in their decisions.