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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 CURRENT RATIO (CR), TOTAL ASSET TURNOVER (TATO) DAN DEBT TO ASSET RATIO (DAR) TERHADAP NET PROFIT MARGIN (NPM): (Studi Pada PT Japfa Comfeed Indonesia Tbk Periode 2015-2024) Alfinah Damayanti; Achmad Ludvy
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.v3i2.2205

Abstract

This study aims to analyze the influence of Current Ratio (CR), Total Asset Turnover (TATO), and Debt to Asset Ratio (DAR) on Net Profit Margin (NPM). The research method used is a quantitative approach with multiple linear regression analysis. The research data was analyzed using STATA. The results of the partial test (t-test) showed that Current Ratio (CR) and Total Asset Turnover (TATO) had no significant effect on Net Profit Margin (NPM), while Debt to Asset Ratio (DAR) had a negative and significant effect on Net Profit Margin (NPM). The results of the simultaneous test (F test) show that the Current Ratio (CR), Total Asset Turnover (TATO), and Debt to Asset Ratio (DAR) still cannot have a significant impact on the Net Profit Margin (NPM) at the level of 5%. With an R-squared value of 68.13%, the variation in Net Profit Margin (NPM) can be explained by the variables Current Ratio (CR), Total Asset Turnover (TATO), and Debt to Asset Ratio (DAR). Meanwhile, the remaining 31.87% were influenced by other variables outside the research model.  
PENGARUH PENGAMBILAN KEPUTUSAN DAN KOMUNIKASI ORGANISASI TERHADAP KEPUASAN KERJA KARYAWAN PADA PT GIFAS JAYA SENTOSA TANGERANG SELATAN Saryana, Saryana; Nanda Rodiyana
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.v3i2.2206

Abstract

This study aims to analyze the influence of decision-making and organizational communication on employee job satisfaction at PT Gifas Jaya Sentosa, South Tangerang. The independent variables in this research consist of decision-making (X₁) and organizational communication (X₂), while the dependent variable is job satisfaction (Y). The research employed a quantitative approach by distributing questionnaires to 154 employees as respondents. Data analysis techniques included validity and reliability tests, multiple linear regression analysis, t-test, F-test, and the coefficient of determination (R²) using SPSS v.30. The results indicate that decision-making has a significant partial influence on job satisfaction, with a significance value of 0.009 < 0.05. Organizational communication also has a significant partial influence on job satisfaction, with a significance value of < 0.001 < 0.05. Simultaneously, both variables significantly influence job satisfaction, as shown by a significance value of < 0.001 < 0.05. The coefficient of determination (R²) of 0.621 indicates that 62.1% of the variation in job satisfaction is explained by decision-making and organizational communication, while the remaining 37.9% is influenced by other factors outside this study. In conclusion, employee job satisfaction at PT Gifas Jaya Sentosa can be improved through participatory decision-making and effective internal communication. Strengthening internal communication and involving employees in organizational decisions are recommended to enhance employee satisfaction and loyalty.  
PENGARUH DIGITAL FINANCIAL LITERACY DAN GAYA HIDUP TERHADAP PERILAKU KEUANGAN MAHASISWA UNIVERSITAS PAMULANG DI TANGERANG SELATAN PERIODE 2020-2025 Marisa Nurhikmah; Dina Novita
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.v3i2.2207

Abstract

This study aims to analyze the effect of Digital Financial Literacy and Lifestyle on the Financial Behavior of students at Universitas Pamulang in South Tangerang. This research employed a quantitative approach using a survey method. The data were collected through questionnaires distributed to 100 student respondents as the research sample. The data analysis techniques included validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²) using SPSS version 30. The results showed that Digital Financial Literacy had a significant effect on students’ Financial Behavior, with a t-value of -3.278 and a significance value of 0.001 < 0.05. Lifestyle also had a significant effect on students’ Financial Behavior, with a t-value of -2.941 and a significance value of 0.004 < 0.05. Simultaneously, Digital Financial Literacy and Lifestyle had a significant effect on students’ Financial Behavior, with an F-value of 25.822 and a significance value of < 0.001 < 0.05. The coefficient of determination (R²) value of 0.347 indicates that 34.7% of the variation in students’ Financial Behavior can be explained by Digital Financial Literacy and Lifestyle, while the remaining 65.3% is influenced by other factors outside the research model.  
Pengaruh Gaya Kepemimpinan Dan Kompensasi Terhadap Kinerja Karyawan Produksi Pada PT Sumber Makmur Jambe Kabupaten Tangerang Hardy Fajar Muarif; Ibrahim Bali Pamungkas
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.v3i2.2208

Abstract

Abstract The purpose of this study was to determine the effect of leadership style and compensation on the performance of production employees at PT Sumber Makmur Jambe, Tangerang Regency. The method used was quantitative with an associative approach. The sampling technique used saturated samples, namely 60 respondents. Data analysis used validity tests, reliability tests, classical assumption tests, regression analysis, correlation coefficients, determination coefficients, and hypothesis tests. The results showed that leadership style had an effect on employee performance with a t-value of 2.005> t-table 2.001, simple linear regression Y = 26.831 + 0.198X1 and a determination coefficient of 6.5%. Compensation also affects employee performance with a calculated t value of 2.039 > Ttable 2.001, simple linear regression Y = 26.054 + 0.274X2 and a coefficient of determination of 6.7%. Simultaneously, leadership style and compensation affect employee performance with a regression equation of Y = 19.494 + 0.173X1 + 0.243X2. The correlation coefficient is 0.341 with a low relationship. The coefficient of determination is 11.6%. The hypothesis test obtained a calculated F value > F table or (3.749 > 3.160).
Pengaruh Good Corporate Governance (GCG) Dan Invesment Opportunity Set (IOS) Terhadap Nilai Perusahaan Konstruksi Pada PT Adhi Karya (Persero) Tbk Periode 2015-2024 Diah Ayu Indah Lestari; Widya Intan Sari
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.v3i2.2209

Abstract

Abstract. The aim of this research is to investigate the impact of Good Corporate Governance (GCG) and Investment Opportunity Set (IOS) on the value of construction companies at PT Adhi Karya (Persero) Tbk for the 2015-2024 period. The research method used is descriptive quantitative. In analyzing the data, the methods used include: Descriptive Statistics, Classical Assumption Tests (Normality, Multicollinearity, Heteroscedasticity, Autocorrelation), Multiple Linear Regression Tests, and Hypothesis Tests (t Test for partial testing and f Test for simultaneous testing), and Coefficient of Determination Test (R2). The findings in this research indicate that Good Corporate Governance does not have a significant influence on the Company Value of PT Adhi Karya (Persero) Tbk, this can be seen from the Tcount which is smaller than the Ttable 0.354 < 2.365. The significance value for GCG is 0.742 > 0.05. Meanwhile, the Investment Opportunity Set has a significant impact on the Company Value of PT Adhi Karya (Persero) Tbk, which can be seen from the Tcount which is greater than Table 12. 955 > 2. 365 and IOS significance value 0. 000 < 0. 05. Simultaneously, Good Corporate Governance and Investment Opportunity Set influence the Company Value of PT Adhi Karya (Persero) Tbk. This is proven by Fcount which is greater than Ftable 109.272 > 4.46 with a significance value of 0.000 < 0.05. The coefficient of determination shows a figure of 96.9%, while the remaining 3.1% is influenced by other variables not examined in this study.  
Pengaruh Dewan Komisaris Independen, Kepemilikan Institusional Dan Corporate Social Responsibility Terhadap Kinerja Perusahan Muhammad Ilyas Ramadan; Ayumi Rahma
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.v3i2.2210

Abstract

This study aims to reveal the influence of an independent board of commissioners, institutional ownership, and corporate social responsibility on company performance. This study was conducted on non-cyclical consumer companies listed on the Indonesia Stock Exchange between 2020 and 2024. Hypothesis testing was conducted using Eviews 13. A sample of 12 companies was selected using a purposive sampling technique and several criteria appropriate to the research needs. The test results revealed that the independent board of commissioners, institutional ownership, and corporate social responsibility variables simultaneously had a significant effect on company performance. Partially, institutional ownership had a negative effect on company performance. Meanwhile, the independent board of commissioners and corporate social responsibility had no effect on company performance      
Pengaruh Budaya Organisasi Dan Lingkungan Kerja Fisik Terhadap Kinerja Karyawan Pada PT Arddy Mitra Karya Serpong Kota Tangerang Selatan Debi Mega Riski; Fahmi Susanti
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.v3i2.2211

Abstract

This study aims to analyze the effect of organizational culture and the physical work environment on employee performance at PT Arddy Mitra Karya Serpong, South Tangerang. This research uses a quantitative approach with a survey method. The population consists of 50 employees of PT Arddy Mitra Karya Serpong and a saturated sampling technique was applied so that the entire population became respondents. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression, supported by validity, reliability, and classical assumption tests. The t-test results indicate that organizational culture has a positive and significant effect on employee performance (t = 4.699 > t-table = 2,012; p = 0.000 < 0.05) and the physical work environment also has a positive and significant effect (t = 4.095 > t-table = 2,012; p = 0.000 < 0.05). Simultaneously, the F-test confirms a significant joint effect of organizational culture and the physical work environment on employee performance (F = 59.574 > F-table = 3,195; p = 0.000 < 0.05). These findings imply that strengthening organizational culture values and continuously improving the physical work environment can optimally enhance employee performance    
Dampak Liberalisasi Perdagangan terhadap Pertumbuhan Industri Manufaktur: Studi pada Hubungan Trade Openness dan Laju Pertumbuhan PDB Industri Manufaktur Alamsyah Alamsyah; Muhammad Syafri
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.v3i2.2212

Abstract

This study aims to analyze the effect of trade openness on the growth of the manufacturing industry in Indonesia. The research uses a quantitative approach with simple linear regression analysis methods. The data used are secondary time series data sourced from the Central Statistics Agency (BPS) and the World Bank. The independent variable (X) is measured through the trade openness ratio, while the dependent variable (Y) is measured through the growth rate of the manufacturing sector's GDP. Data analysis is performed using SPSS software with stages of classical assumption testing and hypothesis testing. The results show that trade openness has a positive and significant effect on the growth of the manufacturing industry, with a regression coefficient of 1.791 and a significance level of 0.001 (< 0.05). The coefficient of determination (R²) value of 0.554 indicates that 55.4% of the variation in manufacturing industry growth can be explained by the trade openness variable, while the rest is influenced by other factors outside the model. These findings support the Structural Change theory which states that trade openness can be a catalyst for economic transformation towards more productive sectors. However, its effectiveness still depends on the readiness of the domestic industry and supporting policies implemented by the government.
EFEKTIVITAS LEADER TOKO DALAM PROSES PROMOSI JABATAN KARYAWAN: STUDI KASUS DI PT INDOMARCO PRISMATAMA CABANG PARUNG, KABUPATEN BOGOR Meilita Lestari; Laila Listiani Putri
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.v3i2.2213

Abstract

Abstract.  This research aims to describe the effectiveness of store leaders in the job promotion process at PT Indomarco Prismatama, Parung Branch, Bogor Regency. The study addresses the gap between the company’s merit-based promotion policy and its actual implementation at the store level. This study employs a qualitative method using case study approach. Data were collected through semi-structured interviews with four key informants: Chief of Store, Store Senior Leader, HRD Manager, and Store Crew supported by non-participatory observations and documentation studies. Data analysis was conducted using systematic thematic analysis in six stages, from transcription and coding to the development of a conceptual model. The findings reveal four dominant themes: (1) passive leadership and limited communication, reflected in irregular briefings and minimal feedback; (2) discrepancy between policy and practice, where performance-based criteria are not fully implemented; (3) perception of favoritism and low transparency, leading to doubts about objectivity; and (4) the store leader’s role in pre-promotion coaching, which remains selective and uneven among employees. The study concludes that leadership effectiveness plays a crucial role in bridging HRD policy and field implementation. Communicative, empathetic, and consistent leadership enhances transparency and employee motivation, while passive leadership weakens trust in the promotion system and hinders merit-based career growth.
PENGARUH TOTAL ASSET TURNOVER DAN DEBT TO ASSET RATIO TERHADAP RETURN ON ASSET PADA PT SAMPOERNA AGRO TBK PERIODE 2010-2024 Ulhaq, Aqilah Diah; Muhamad Restu Wijaya
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.v3i2.2215

Abstract

This study aims to determine the effect of Total Asset Turnover and Debt to Asset Ratio on Return On Asset at PT Sampoerna Agro Tbk during the period 2010–2024, both partially and simultaneously. This study utilizes secondary data in the form of the company's annual financial reports obtained from the official website of PT Sampoerna Agro Tbk. The research method employed is quantitative. Data analysis was conducted using descriptive statistics, classical assumption tests, linear regression tests, t-tests, F-tests, and the Adjusted R-square coefficient of determination test. The results of the study indicate that, partially, Total Asset Turnover has a significant positive effect on Return On Asset, as evidenced by thitung 6.000 > ttabel 2.179 with a sig value of 0.000 < 0.05. Meanwhile, Debt to Asset Ratio has a significant negative effect on Return On Asset, as evidenced by thitung -5.179 > ttabel 2.179 with a sig value of 0.000 < 0.05. Simultaneously, Total Asset Turnover and Debt to Asset Ratio have a significant effect on Return On Asset, as evidenced by the value of 16.475 > 3.81 and a significant value of 0.000 < 0.05.

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