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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 STRUKTUR MODAL, PROFITABILITAS DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN PADA PT BUKIT ASAM TBK PERIODE 2012 - 2024 Rafly Satrio; Faisal Faisal
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.v3i2.2195

Abstract

This study aims to determine the effect of Capital Structure, Profitability, and Liquidity on Firm Value at PT Bukit Asam Tbk for the period 2012-2024. The research method used is a quantitative approach with multiple linear regression analysis using secondary data obtained from the company's annual financial statements, sample stock summary reports, financial position statements and income statements. The independent variables in this study include capital structure (DER), profitability (ROA) and liquidity (CR), while the dependent variable is firm value as measured by Price to Book Value (PBV). The results of the study indicate that partially, DER does not affect firm value with a significance value of 0.520 > 0.05. ROA does not affect firm value with a significance value of 0.248 > 0.05. Meanwhile, CR affects PBV with a significance value of 0.011 < 0.05. Simultaneously, the three independent variables have a significant effect on firm value, with a coefficient of determination (R²) of 0.564. This shows that 41.8% of the variation in company value can be explained by these three variables, while the remaining 58.2% is influenced by other factors.  
Pengaruh Rekrutmen Dan Disiplin Kerja Terhadap Kinerja Karyawan PT Inspirasi Bisnis Nusantara Jakarta Barat Adelia Adelia; Nopi Oktavianti
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.v3i2.2196

Abstract

The purpose of this research is to determine the effect of rekrutmen and disiplin kerja on the kinerja karyawan of PT Inspirasi Bisnis Nusantara both partially and simultaneously. The method used is quantitative. The sample in this study consisted of 60 respondents. Data analysis employed simple linear regression analysis, multiple linear regression analysis, correlation coefficient analysis, coefficient of determination analysis (r2), partial test (t-test), and simultaneous test (f-test). The results of this study discuss the influence of rekrutmen (X1) and disiplin kerja (X2) on kinerja karyawan (Y), as follows: the variable rekrutmen (X1) has an insufficiently significant effect on kinerja karyawan (Y), which can be seen from the correlation coefficient of 0.220, where this value falls within the interval 0.200-0.399, meaning that the two variables have a low or weak level of relationship. Based on the coefficient of determination or contribution of influence, it was 4.8%, while the remaining 95.2% was explained by other variables not discussed in this study. The variable disiplin kerja (X2) has a fairly significant effect on kinerja karyawan (Y), as indicated by a correlation coefficient value of 0.685, which lies within the interval 0.600-0.799, meaning the two variables have a strong relationship. Based on the coefficient of determination or contribution of influence, it was 47%, while the remaining 53% was explained by other variables not discussed in this study. The variables rekrutmen (X1) and disiplin kerja (X2) together have an insufficiently significant effect on kinerja karyawan (Y), which can be seen from the correlation coefficient or level of relationship between the independent variables and the dependent variable obtained at 0.272, where this value falls within the interval 0.200-0.399, meaning the two variables have a low or weak level of relationship. Based on the coefficient of determination or contribution of influence, it was 47.1%, while the remaining 52.9% was explained by other variables not discussed in this study    
Pengaruh Kualitas Pelayanan Dan Kualitas Produk Terhadap Kepuasan Pelanggan Pada Owaystore Pamulang Siti Nurilla Wahidah; Ivantan Ivantan
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.v3i2.2197

Abstract

Abstract. This study aims to determine the effect of service quality and product quality on customer satisfaction at Owaystore Pamulang. This study uses a quantitative method with a survey approach. Data were obtained by distributing questionnaires to 98 respondents who were Owaystore Pamulang consumers. The sampling method used the Slovin formula theory. Analysis used regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing. The results of this study are that Service Quality (X1) and Product Quality (X2) have a significant effect on Consumer Satisfaction (Y) with the regression equation Y = 8.003 + 0.604 (X1) + 0.192 (X2). The coefficient of determination has a simultaneous effect of 68.442%. The partial hypothesis test obtained the result of Service Quality (X1) of t count > t table or (13.769 > 1.661) so H0 is rejected and H1 is accepted. This means that there can be a significant influence between the independent variable, namely Service Quality (X1) on Consumer Satisfaction (Y). The partial hypothesis test obtained the result of Product Quality (X2) of t count > t table or (10.406 > 1.661). Therefore, H0 is rejected and H1 is accepted. This means that there is a significant influence between the independent variable, namely Product Quality (X2), on consumer satisfaction (Y). Simultaneous hypothesis testing between the variables of Service Quality (X1) and Product Quality (X2) obtained the results of the F count test > F table or (99.013 > 3.09). Thus, H0 is rejected and H3 is accepted, meaning that Service Quality (X1) and Product Quality (X2) together have a significant influence on Consumer Satisfaction (Y). Keywords: Service Quality, Product Quality and Consumer Satisfaction
Pengaruh Komitmen Organisasi Dan Komunikasi Terhadap Kinerja Karyawan Outsourcing Pada PT Mega Armada Sudeco (Tunas Auction) Bekasi, Jawa Barat Nur Nadhifah; Noryani Noryani
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.v3i2.2198

Abstract

This study aims to determine the influence of organizational commitment and communication on the performance of outsourcing employees at PT. Mega Armada Sudeco. A quantitative approach was employed, using a saturated sampling technique with a total of 75 respondents. Data analysis included validity testing, reliability testing, classical assumption tests, simple linear regression, multiple linear regression, correlation coefficient analysis, coefficient of determination, and hypothesis testing using SPSS version 26. The results indicate that organizational commitment has a significant effect on employee performance, with the regression equation Y = 1,929 + 0,599X1, a correlation coefficient of 0,693 indicating a strong relationship, and a coefficient of determination of 48%. Hypothesis testing shows that tvalue > ttable (8,211 > 1,993), thus H₀ is rejected and H₁ is accepted. Communication also significantly affects employee performance, with the regression equation Y = 1,153 + 0,754X2, a correlation coefficient of 0,724 indicating a strong relationship, and a coefficient of determination of 52,4%. The tvalue > ttable (8,967 > 1,993), leading to the rejection of H₀ and acceptance of H₂. Simultaneously, organizational commitment and communication significantly influence employee performance. The multiple regression equation obtained is Y = 1,105 + 0,287X1 + 0,488X2, with a correlation coefficient of 0,754, indicating a very strong relationship. The coefficient of determination is 56,9%, while the remaining percentage is influenced by other factors. The F-test shows that Fvalue > Ftable (47,479 > 3,124), meaning H₀ is rejected and H₃ is accepted. Thus, both variables jointly have a significant effect on the performance of outsourcing employees    
Pengaruh Etos Kerja Dan Budaya Kerja Terhadap Kinerja Karyawan Outsourcing Pada PT. Mega Armada Sudeco (Tunas Auction) Di Bekasi Refa Dana; Aprilia Astuti
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.v3i2.2199

Abstract

Abstract The purpose of this study is to determine the effect of work ethic and work culture on the performance of outsourced employees at PT. Mega Armada Sudeco (Tunas Auction) in Bekasi. The research method used is a quantitative method with an associative approach. The sampling technique used is saturated sampling with a total of 75 respondents. Data analysis was conducted using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing. The results show that work ethic has a significant effect on the performance of outsourced employees with a coefficient of determination value of 79.7% and the hypothesis test results obtained show that the calculated t-value is greater than the t-table value (16.932 > 1.993). Work culture has a significant effect on the performance of outsourced employees with a coefficient of determination value of 13.3% and the hypothesis test results obtained show that the calculated t-value is greater than the t-table value (3.352 > 1.993). The results of the correlation analysis indicate that the relationship between work ethic and work culture is in the low category. Simultaneously, work ethic and work culture have a significant effect on the performance of outsourced employees with the regression equation Y = -1.190 + 0.874X₁ + 0.143X₂. The coefficient of determination value is 81.2%, while the remaining 18.8% is influenced by other factors outside this study. The simultaneous hypothesis test shows that the calculated F-value is greater than the F-table value (155.587 > 3.124)
Pengaruh Komunikasi Kerja Dan Stres Kerja Terhadap Kinerja Pegawai Pada Kantor Kecamatan Pondok Aren Kota Tangerang Selatan Siti Faradilla Rahma; Sri Mulyani
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.v3i2.2200

Abstract

performance at the Pondok Aren District Office. The research method used is quantitative with a causal associative approach. Data were collected through questionnaires distributed to employees and analyzed using partial (t-test) and simultaneous (F-test) regression analyses. The results showed that work communication has a significant effect on employee performance, with a t-value of 9.288 > 1.670 and a significance value of 0.000 < 0.05. This means that effective work communication between superiors and subordinates, as well as among colleagues, can improve employee performance. Good communication minimizes misunderstandings, strengthens coordination, and increases motivation to achieve organizational goals. Furthermore, job stress also has a significant effect on employee performance, as indicated by a t-value of 2.248 > 1.670 and a significance value of 0.027 < 0.05. High levels of job stress tend to reduce performance, while controlled stress levels can encourage better work outcomes. Therefore, managing job stress through proper workload distribution, comfortable work environments, and psychological support is essential. Simultaneously, the F- test results show that work communication and job stress together have a significant effect on employee performance, with an F-value of 47.631 > 3.15 and a significance value of 0.000 < 0.05. These findings indicate that effective communication combined with good stress management can create a productive and harmonious work environment that enhances employee performance.  
PENGARUH UKURAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP PROFITABILITAS PADA PT ANEKA TAMBANG (ANTAM), TBK PERIODE 2012-2024 Deri Darmawan; Yulian Bayu Ganar
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.v3i2.2201

Abstract

This study aims to determine the effect of company size (measured by the natural logarithm of total assets) and capital structure (measured by the Debt to Equity Ratio/DER) on profitability (measured by Return on Assets/ROA) at PT Aneka Tambang (ANTAM), Tbk for the period 2012-2024. This research method uses a descriptive quantitative approach. The type of sample used is secondary data from the company's financial statements processed using multiple linear regression through SPSS 27, with the classical assumption test showing normal data, no multicollinearity, heteroscedasticity, or autocorrelation. The results show that company size has no significant effect partially (t-count 0.214 < t-table 2.228, sig 0.835 > 0.05), while capital structure has a significant negative effect (t-count -3.267 < t-table 2.228, sig 0.008 < 0.05). Simultaneously, company size and capital structure significantly influence profitability, with a significance value of 0.004 < 0.05, with an F-test of 10.056 > F-table of 4.10. The R² coefficient of determination test results show 66.8% of the variance in profitability, while the remaining 33.2% is influenced by factors outside the research model.  
Pengaruh Kepemimpinan Dan Pelatihan Kerja Terhadap Kinerja Karyawan Pada PT Pos Indonesia (Persero) Cabang Ciputat Kota Tangerang Selatan Nurul Azizah Thiffal; Noryani Noryani
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.v3i2.2202

Abstract

The purpose of this study is to determine the effect of leadership and job training on employee performance at PT Pos Indonesia (Persero) Ciputat Branch, South Tangerang City. This research uses a quantitative method with an associative approach. The sampling technique applied is saturated sampling, involving 110 respondents. Data analysis techniques include validity test, reliability test, classical assumption test, regression analysis, correlation coefficient, coefficient of determination, and hypothesis testing. The results indicate that leadership has a significant effect on employee performance with a coefficient of determination of 23.4%, and the hypothesis test shows that t value > t table (5.742 > 1.980). Job training also has a significant effect on employee performance with a coefficient of determination of 32.4%, and the hypothesis test result shows t value > t table (7.202 > 1.980). Simultaneously, leadership and job training have a significant effect on employee performance with the regression equation Y = 13.877 + 0.209X1 + 0.451X2. The coefficient of determination is 36.0%, while the remaining 64,0% is influenced by other factors. The hypothesis test shows that F value > F table (30.042 > 3.08).    
PENGARUH RATIO LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2024 Rika Risniawati; Sawukir Sawukir
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.v3i2.2203

Abstract

This study aims to examine the effect of Liquidity (Current Ratio/CR), Solvency (Debt to Equity Ratio/DER), and Profitability (Net Profit Margin/NPM) on stock prices of food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2015–2024 period. The research method used in this study is a quantitative method with a descriptive approach. The population consists of food and beverage sub-sector companies listed on the Indonesia Stock Exchange, with a sample of five (5) companies that meet the sampling criteria. The data analysis techniques employed in this study include descriptive statistics, model selection tests, classical assumption tests, panel data regression analysis, and hypothesis testing. Based on the research results, the Current Ratio (CR) variable partially has a significant effect on stock prices, as evidenced by a t-statistic value of 3.307599 > t-table 2.02129 and a significance value of 0.0018 > 0.05. Meanwhile, the Debt to Equity Ratio (DER) variable in the partial test obtained a t-statistic value of -3.265980 > t-table 2.02129 with a significance value of 0.0021 < 0.05, indicating that the Debt to Equity Ratio (DER) partially has a significant negative effect on stock prices. On the other hand, the Net Profit Margin (NPM) variable partially does not have a significant effect on stock prices, with a t-statistic value < 2.02129 and a significance value of 0.2105 > 0.05. In the F-test, the F-statistic value obtained is 16.97550 > F-table 2.8068 with a significance value of 0.000000 < 0.05. Therefore, it can be concluded that the Current Ratio (CR), Debt to Equity Ratio (DER), and Net Profit Margin (NPM) variables simultaneously have a significant effect on stock prices of food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX), with the results of the coefisient of determination test being 49,45%.  
PENGARUH KOMPENSASI DAN KEPUASAN KERJA TERHADAP PRODUKTIVITAS KARYAWAN MCDONALD'S AREA DEPOK Fero Chinta; Risza Putri Elburdah
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.v3i2.2204

Abstract

This study aims to determine the effect of compensation and job satisfaction on employee productivity at McDonald's Depok Area, both partially and simultaneously. The method used is a quantitative method with descriptive and verificative approaches. The research population was all McDonald's Depok Area employees covering four outlets with a total sample of 94 respondents using saturated sampling technique. Data were collected through observation, questionnaires, and documentation. Analysis methods include validity test, reliability test, classical assumption test, simple and multiple linear regression analysis, Pearson and multiple correlation analysis, coefficient of determination test, and significance test (t test and F test). The results showed that partially compensation has a positive and significant effect on employee productivity with t count 5.601 > t table 1.662 and Sig. < 0.001 < 0.05 with Pearson correlation 0.504. Partially job satisfaction has a positive and significant effect on employee productivity with t count 10.779 > t table 1.662 and Sig. < 0.001 < 0.05 with Pearson correlation 0.747. Simultaneously compensation and job satisfaction have a positive and significant effect on employee productivity with F count 68.673 > F table 3.095 and Sig. < 0.001 < 0.05. The multiple linear regression equation Y = -5.778 + 0.218X₁ + 0.938X₂ with multiple correlation coefficient 0.776 and coefficient of determination 0.601 or 60.1% (Adjusted R² = 0.593 or 59.3%), indicating that compensation and job satisfaction simultaneously contribute 60.1% to McDonald's Depok Area employee productivity.