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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 Ukuran Perusahaan, Pertumbuhan Penjualan Dan Profitabilitas Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Subsektor Industri Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024) Yarna Laowo; Ria Rosalia Simangunsong
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 2 (2026): MARET 2026
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i2.2183

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Abstract. This study aims to find out the effect of Company Size, Sales Growth, and Profitability on Company Value, both partially and simultaneously, in manufacturing companies in the food and beverage industry sub-sector listed on the Indonesia Stock Exchange for the period 2020-2024. The approach used is a quantitative approach with a causal associative research type. Secondary data in the form of financial reports were obtained through purposive sampling with certain criteria, resulting in 13 companies with a total of 65 observations. The data analysis method uses multiple linear regression analysis with Eviews 12 software, and the selected model is Panel EGLS (Cross-section Random effects). The results show that Company Size has a positive and significant effect on Company Value with a regression coefficient of 1.013. Sales Growth does not have a significant effect on Company Value with a regression coefficient of -0.310. Profitability has a positive and significant effect on Company Value with a regression coefficient of 5.346 and is the most dominant variable. Simultaneously, Company Size, Sales Growth, and Profitability have a significant effect on Company Value with an adjusted R2 value of 84.74%. The implication of this study is that company management should prioritize increasing profitability and conducting measured asset expansion to increase company value
PENEGAKAN INTEGRITAS DAN ETIKA APARATUR DALAM PELAYANAN KESEHATAN PUBLIK: STUDI KASUS DI RUMAH SAKIT SITI FATIMAH KOTA PALEMBANG M Dafa Raditya; Muhammad Fitra Alfayed; Sary, Dwy Permata; widya eka stefianesa; Armalisa Nabila Putri S; Arin Juliani; M Fikri Ulumuddin Emp; Riza Adelia Suryani
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 2 (2026): MARET 2026
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i2.2184

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Abstract. This study aims to analyze the enforcement of integrity and ethics among public healthcare officials at Siti Fatimah Hospital Palembang and examine their influence on service quality and public trust. The research employed a qualitative approach, utilizing in-depth interviews with healthcare workers and patients, as well as observations of ongoing service processes within the hospital environment. Data were analyzed descriptively to gain a comprehensive understanding of how integrity and ethical values are implemented in daily healthcare practices. The findings indicate that healthcare personnel demonstrate professionalism, responsibility, and non-discriminatory treatment toward both BPJS-insured and general patients. The application of integrity and ethics is reflected in courteous behavior, effective communication, empathy toward patients’ conditions, and a service orientation focused on patients’ needs and safety. However, service quality is still affected by limitations in the number of healthcare staff and relatively long waiting times. These challenges are more closely related to systemic and managerial aspects rather than violations of professional integrity. The study concludes that integrity and ethical conduct play a crucial role in enhancing patient satisfaction and strengthening public trust in public healthcare services. Continuous reinforcement of integrity values and improvements in service management are necessary to achieve sustainable and comprehensive service quality enhancement.
Pengaruh Pembelajaran Kewirausahaan Dan Entrepreneurial Experience Terhadap Mindset Berwirausaha Generasi Z Melalui Self-efficacy Sebagai Variabel Mediasi Andi Aulya Zaskia Fitra Mawahda; Tuti Supatminingsih; Andi Tenri Ampa; Andi Annisa Sulolipu; Nurjannah Nurjannah
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 2 (2026): MARET 2026
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i2.2185

Abstract

This study aims to analyze the effect of entrepreneurship education and entrepreneurial experience on Generation Z’s entrepreneurial mindset through Self-efficacy as a mediating variable. The research employs a quantitative approach using Structural Equation Modeling (SEM) as the analytical technique. The results indicate that entrepreneurship education and entrepreneurial experience have a positive and significant effect on Self-efficacy as well as on Generation Z’s entrepreneurial mindset. Furthermore, Self-efficacy is proven to mediate the relationship between entrepreneurship education and entrepreneurial experience and the entrepreneurial mindset. These findings emphasize the importance of strengthening entrepreneurship education and providing real entrepreneurial experiences in shaping the entrepreneurial mindset of Generation Z.
Pengaruh Kepemimpinan Dan Motivasi Terhadap Kepuasan Kerja Karyawan Pada Indomaret Area Rawa Buntu Deka Harisma; Melda Wiguna
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 2 (2026): MARET 2026
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i2.2186

Abstract

Abstract. This study aims to examine the influence of leadership and motivation on employee job satisfaction at PT Indomarco Prismatama, Rawa Buntu Area, both individually (partial) and collectively (simultaneous). The research employed a quantitative approach using a sample of 55 employees. The data analysis procedures included validity and reliability testing, normality testing, multicollinearity testing, autocorrelation testing, heteroscedasticity testing, simple linear regression analysis, multiple linear regression analysis, simple and multiple correlation analyses, coefficient of determination analysis, t-test, and F-test. The findings indicate that, partially, leadership has a positive and significant effect on employee job satisfaction, as demonstrated by a t-value of 6.392, which exceeds the critical t-value of 2.005, along with a significance level of 0.000 < 0.05. Similarly, motivation shows a positive and significant effect on job satisfaction, supported by a t-value of 6.826 > 2.005 and a significance level of 0.000 < 0.05. Furthermore, the results of the F-test reveal that leadership and motivation simultaneously exert a significant influence on job satisfaction, reflected in an F-value of 34.777, which is greater than the critical F-value of 3.17, with a significance level of 0.000 < 0.05. In conclusion, both leadership and motivation, whether assessed partially or simultaneously, significantly contribute to enhancing employee job satisfaction at PT Indomarco Prismatama, Rawa Buntu Area.
Pengaruh Disiplin Kerja Dan Kesehatan Keselamatan Kerja (K3) Terhadap Kinerja Karyawan SPBU Shell Satrio Jakarta Selatan Rifki Haikal; Liawati Liawati
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 2 (2026): MARET 2026
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i2.2187

Abstract

Abstract. The purpose of this study is to determine the effect of Work Discipline and Occupational Health and Safety on employee performance and to determine the simultaneous effect of the variables of Work Discipline and Occupational Health and Safety on employee performance at the Shell Satrio gas station in South Jakarta. The sample used was a saturated sample of 56 employees. Data collection techniques included primary and secondary data. Data analysis techniques used descriptive statistics, validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests, simple linear regression analysis, multiple linear regression analysis, correlation coefficient analysis, determination coefficient analysis, t-tests, and f-tests. The results of the study show that : (1) Partially, there is an influence between Work Discipline and employee performance at the Shell Satrio gas station in South Jakarta, which can be proven from the simple linear regression equation Y = 2.443 + 0.878 X1 and the t-value of 16.875> t-table 2.004 with a significance of 0.000 < 0.005. (2) Partially, there is an effect of Occupational Health and Safety on employee performance at the Shell Satrio gas station in South Jakarta, which can be proven from the simple linear regression equation Y = 4.408 + 0.827 X2 and a t-value of 13.696 > t-table 2.004 with significance 0.000 < 0.005. (3) Simultaneously, there is an influence between Work Discipline and Occupational Health and Safety on employee performance at the Shell Satrio gas station in South Jakarta, which can be proven from the multiple linear regression equation Y = 2.200 + 0.726 X1 + 0.159 X2, a correlation value of 0.920, a coefficient of determination value of 84.6%, and a calculated f value of 145.173 > f table 3.172 with a significance level of 0.000 < 0.005..
Pengaruh Stres Kerja Dan Work-Life Balance Terhadap Kinerja Karyawan Pada Generasi Z Di Serpong Utara Kota Tangerang Selatan Lala Fadhlika; Lidya Pricilla
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 2 (2026): MARET 2026
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i2.2190

Abstract

Abstract. This study aims to examine the effect of job stress and work–life balance on employee performance among Generation Z employees in North Serpong, South Tangerang City, both partially and simultaneously. This research employed a quantitative approach. The population of this study consisted of Generation Z employees. The sampling technique used was non-probability sampling with a purposive sampling method, and the sample size was determined using the Lemeshow formula, resulting in 100 respondents. The data analysis techniques included validity testing, reliability testing, classical assumption testing, regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing. The results showed that job stress has an effect on employee performance with the regression equation ( Y = 12.397 + 0.673X1 ), a correlation coefficient of 0.597, a coefficient of determination of 0.357 or 35.7%, and hypothesis testing indicating that the calculated t-value was greater than the t-table value (7.372 > 1.984). Work–life balance was found to have an effect on employee performance with the regression equation ( Y = 19.055 + 0.529X2 ), a correlation coefficient of 0.699, a coefficient of determination of 0.488 or 48.8%, and hypothesis testing showing that the calculated t-value was greater than the t-table value (9.669 > 1.984). Furthermore, job stress and work–life balance simultaneously have a significant effect on employee performance with the regression equation ( Y = 10.127 + 0.344X1 + 0.402X2 ), a correlation coefficient of 0.744, a coefficient of determination of 0.553 or 55.3%, and hypothesis testing indicating that the calculated F-value was greater than the F-table value (60.102 > 3.090). Therefore, it can be concluded that H₀ is rejected and H₁ is accepted, meaning that job stress and work–life balance significantly influence employee performance.  
Pengaruh Budaya Organisasi Dan Pengembangan Karir Terhadap Kinerja Guru Di SMA Darussalam Poris Kota Tangerang Siti Rohmaniah; R.A Kadarmanta
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 2 (2026): MARET 2026
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i2.2191

Abstract

Abstract. This study aims to examine and analyze the effect of organizational culture and career development on teacher performance at SMA Darussalam Poris, Tangerang City. The research employed a quantitative approach using a survey method. The population consisted of all teachers totaling 35 respondents using a saturated sampling technique. Data were collected through questionnaires that had been tested for validity and reliability and were analyzed using the Statistical Package for the Social Sciences (SPSS) The results show that partially, organizational culture has a positive and significant effect on teacher performance with a t-value of 3.289 and a significance level of 0.002 (<0.05). Career development also has a positive and significant effect on teacher performance with a t-value of 2.658 and a significance level of 0.012 (<0.05). Simultaneously, organizational culture and career development have a significant effect on teacher performance with an F-value of 226.591 and a significance level of 0.000 (<0.05). The coefficient of determination (R²) of 0.934 indicates that 93.4% of the variation in teacher performance can be explained by these two variables, while the remaining 6.6% is influenced by other factors outside the study.In conclusion, a strong organizational culture and a well-planned career development system play a crucial role in improving teacher performance. Therefore, schools are encouraged to strengthen organizational values and enhance career development programs to support optimal teacher performance.
PENGARUH GAYA KEPEMIMPINAN DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PT. UJB WATER SOLUTIONS DI KABUPATEN GARUT Pina Pinarti Gistiani; Angga Rovita
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 2 (2026): MARET 2026
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i2.2192

Abstract

Abstract. This study aims to analyze the influence of leadership style and work discipline on employee performance at PT. UJB Water Solutions. The background of this research is the fluctuation in employee performance shown from 2020-2024 data with average achievement declining from 82.0% (2020) to 71.0% (2024), and high indisciplinary cases with an average of 66.4 cases per year. The research method used is quantitative research with causal associative approach. The research population is all employees of PT. UJB Water Solutions totaling 65 people using saturated sampling technique. Data collection using questionnaires with Likert scale and data analysis using multiple linear regression with SPSS version 27. The results showed that: (1) Leadership style has a positive and significant effect on employee performance with coefficient of determination value of 19.5% and t value 2.966 > t table 1.998; (2) Work discipline has a positive and significant effect on employee performance with coefficient of determination value of 70.0% and t value 11.318 > t table 1.998; (3) Leadership style and work discipline simultaneously have a significant effect on employee performance with coefficient of determination value of 73.8% and F value 87.147 > F table 3.150. This study concludes that work discipline has a more dominant influence than leadership style in improving employee performance at PT. UJB Water Solutions.
Analisis Kepatuhan Yang Dikonstruksi Pada Budaya, Kontrol Dan Pilihan Kerja Karyawan Yang Memperoleh Upah Rendah Di Cv Abee Indonesia Difa Novita Permatasari; Chandra Fitra Arifianto
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 2 (2026): MARET 2026
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i2.2193

Abstract

This study analyzes the construction of compliance among low-wage employees at CV Abee Indonesia through the interaction of a family-oriented organizational culture that emphasizes honesty, responsibility, and teamwork; a hierarchical control system supported by effective direct supervision; and limited employment alternatives resulting from economic cost–benefit considerations that encourage employees to remain despite minimal wages. The primary objectives of this research are to assess the level of employee compliance, identify the factors influencing organizational performance, and provide practical recommendations for human resource management. A qualitative descriptive–analytical approach was employed through in-depth interviews with six operational employees, three months of participant observation, and document analysis. The data were interpreted using Tyler’s (1990) normative compliance theory, Jensen and Meckling’s (1976) agency theory, and Coleman’s rational choice theory to examine compliance dynamics under conditions of economic constraint. The findings indicate that a supportive organizational culture and effective control mechanisms can enhance normative compliance despite low wages. Employee job choices are largely driven by financial dependence and fear of job loss rather than intrinsic commitment, resulting in compliance as a complex social construction shaped by the interaction of these three key factors. These findings offer practical implications for home industry enterprises such as CV Abee Indonesia in formulating policies that balance work discipline and employee welfare.  
PENGARUH KINERJA KEUANGAN DAN MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN PADA PT SOLUSI BANGUN INDONESIA TBK PERIODE 2014-2024 Rifaldy Bagas Prasetio; Wirawan Suryanto
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 2 (2026): MARET 2026
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i2.2194

Abstract

Abstract. This study aims to analyze the influence of Financial Performance and Earnings Management on Firm Value at PT Solusi Bangun Indonesia Tbk for the period 2014 – 2024, both partially and simultaneously. The method used is quantitative, with data obtained from the Indonesia Stock Exchange official website (www.idx.co.id) and the official website of PT Solusi Bangun Indonesia Tbk. The results of this study indicate that the Financial Performance variable has a t-statistic of 2.926 > t-table 2.30600 with a significance value of 0.019 < 0.05; th v us, it can be concluded that Financial Performance (X1) has a significant effect on Firm Value (Y). The Earnings Management variable has a t-statistic of 0.604 < t-table 2.30600 with a significance value of 0.562 > 0.05, suggesting that Earnings Management (X2) does not have a significant effect on Firm Value (Y). Furthermore, the F-test results show an F-statistic of 4.311 < F-table 4.459 with a significance value of 0.054 > 0.05, meaning that Financial Performance and Earnings Management simultaneously do not have a significant effect on Firm Value Keywords: financial performance, earnings management, firm value