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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 Pengembangan Karir Dan Etos Kerja Terhadap Kinerja Pegawai Pada Kantor DPRD (Dewan Perwakilan Rakyat Daerah) Di Tangerang Selatan Amara Meyrandini; Edy Krisyanto
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.v3i2.2226

Abstract

Abstract The purpose of this study was to determine the effect of career development and work ethic on employee performance at the DPRD (Regional People's Representative Council) Office in South Tangerang. The method used is quantitative. The sampling technique used slovin samples, namely 73 respondents. Data analysis used validity tests, reliability tests, classical assumption tests, regression analysis, correlation coefficients, determination coefficients and hypothesis tests. The results of this study are career development affects employee performance with a determination coefficient value of 34.2% and the hypothesis test obtained t count> t table or (4.553> 1.292). Work ethic has a significant effect on employee performance with a determination coefficient value of 44.8% and the hypothesis test obtained t count> t table or (8.565> 1.292). Career development and work ethic have a significant effect on employee performance with a regression equation Y = 98.536 + 0.324X1 + 0.506X2. The coefficient of determination is 48.4%, while the remaining 51.6% is influenced by other factors. The hypothesis test obtained a calculated F value > F table or (47.766 > 2.37).  
Pengaruh Work-Life Balance Dan Kepuasan Kerja Terhadap Kinerja Karyawan PT. Sumber Makmur Di Jambe Kabupaten Tangerang Khoiru Maksum; Ali Zaenal Abidin
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.v3i2.2227

Abstract

Abstract The main objective of this study is to determine the effect of Work-life Balance and job satisfaction on employee performance, both partially and simultaneously. This study uses a quantitative method. Data collection techniques are carried out through observation, documentation, and distribution of questionnaires to the entire population of 60 employees using saturated sampling techniques. Data analysis uses validity tests, reliability tests, classical assumption tests, regression analysis, correlation coefficients, and determination coefficients with the help of SPSS. The results of the study indicate that Work-life Balance has a significant effect on employee performance with a determination result of 38.7% and the hypothesis test obtained t count> t table or (6.046> 2.001). Job satisfaction has a significant effect on employee performance with a determination result of 70,8% and the hypothesis test t count> t table or (11.851> 2.001). Work-life Balance and job satisfaction simultaneously have a significant effect on employee performance with a regression equation Y = 2.329 + 0.026 X1 + 0.985 X2. The coefficient of determination value is 70.8% while the remaining 29.2% is influenced by other factors outside this study. The hypothesis test obtained a calculated f value > f table (69.075 > 3.16). The conclusion of this study shows that the balance between work and personal life, as well as a high level of job satisfaction, can increase employee overall performance. This study provides implications for management to strengthen work balance policies and employee satisfaction improvement programs, and for further research it is recommended to add other variables such as work motivation, work environment, and organizational commitment to broaden understanding of the factors that influence employee performance
Pengaruh Komunikasi Dan Budaya Organisasi Terhadap Kinerja Pegawai Pada Kantor DPRD (Dewan Perwakilan Rakyat Daerah) Di Tangerang Selatan Muhamad Pajar Ikhsanudin; Budhi Prabowo
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.v3i2.2228

Abstract

Abstract The purpose of this study was to determine the effect of communication and organizational culture on employee performance at the DPRD (Regional People's Representative Council) Office in South Tangerang. The method used was quantitative. The sampling technique used slovin samples, namely 73 respondents. Data analysis used validity tests, reliability tests, classical assumption tests, regression analysis, correlation coefficients, determination coefficients and hypothesis tests. The results of this study are communication influences employee performance with a determination coefficient value of 68.4% and the hypothesis test obtained t count> t table or (12.523> 1.666). Organizational culture has a significant effect on employee performance with a determination coefficient value of 58.8% and the hypothesis test obtained t count> t table or (10.191> 1.666). Communication and organizational culture have a significant effect on employee performance with a regression equation Y = 9.723 + 0.536X1 + 0.221X2. The determination coefficient value is 70.2% while the remaining 29.8% is influenced by other factors. The hypothesis test obtained a calculated F value > F table, or (85.793 > 2.38).
Pengaruh Motivasi Kerja Dan Lingkungan Kerja Non Fisik Terhadap Kinerja Pegawai Pada Kantor DPRD Di Kota Tangerang Selatan Firlya Nurfadila Hasna; Hafis Laksmana Nur Aldy
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.v3i2.2229

Abstract

Abstract The purpose of this study is to determine the effect of work motivation and the non-physical work environment on employee performance at the Regional House of Representatives (DPRD) Office of South Tangerang City, both partially and simultaneously. This study uses a quantitative method with an associative approach to examine the influence or relationship between two or more variables. The sampling technique employed is saturated sampling, resulting in a total of 95 respondents as the research sample. Data analysis was conducted using validity tests, reliability tests, classical assumption tests, regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing.The results of the study indicate that work motivation has a significant effect on employee performance, with a coefficient of determination of 46.8% and hypothesis testing showing that the t-value is greater than the t-table value (9.038 > 1.985). The non-physical work environment also has a significant effect on employee performance, with a coefficient of determination of 45.6% and hypothesis testing showing that the t-value is greater than the t-table value (8.838 > 1.985).Simultaneously, work motivation and the non-physical work environment have a significant effect on employee performance, as indicated by the regression equation Y = 31.100 + 0.293X₁ + 0.247X₂. The coefficient of determination is 50.3%, while the remaining 49.7% is influenced by other factors. Hypothesis testing shows that the F-value is greater than the F-table value (46.512 > 2.703).
PENGARUH GAYA KEPEMIMPINAN OTORITER DAN INSENTIF TERHADAP KINERJA KARYAWAN PADA PT ARINA MULTI KARYA JAKARTA PUSAT Zulia Putri Rosandra; Windy Gustia Wardani
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.v3i2.2230

Abstract

The purpose of this research is to determine the influence of Authoritarian Leadership Style and Incentives on Employee Performance both partially and simultaneously at PT Arina Multi Karya in Central Jakarta. This research uses a descriptive associative method, with data collection conducted through a questionnaire survey. The sample used in this study is from saturated sampling, consisting of 68 respondents. Data analysis was performed using SPSS version 25. The analysis techniques used include instrument testing, validity testing, reliability testing, multicollinearity testing, heteroscedasticity testing, regression analysis, correlation coefficient analysis, determination coefficient analysis, and hypothesis testing. Based on the research results, the Authoritarian Leadership Style (X1) and Incentives (X2) yielded the multiple linear regression equation Y = 11.711 + 0.649 X1 + 0.697 X2. The hypothesis testing (t-test) for the Incentives variable (X2) shows that t hitung > t tabel (9.844 > 1.997) and a significance value of 0.000 < 0.050. Thus, Ho rejected and H2 accepted. This means that there is a partial positive and significant influence between Incentives (X2) on Performance (Y). The simultaneous hypothesis testing (F test) yielded a calculated F value > F table (61.836 > 3.14), which is also supported by a significant value of 0.000 < 0.050; thus, H3 is accepted, meaning there is a significant simultaneous influence between Authoritarian Leadership Style (X1) and Incentives (X2) on Employee Performance (Y). The coefficient of determination value has an influence of 64%, while the remaining 36% is influenced by other factors not included in the study.    
PENGARUH WORKING CAPITAL TURNOVER, DEBT TO CAPITAL RATIO, DAN OPERATING CYCLE TERHADAP KINERJA KEUANGAN PADA PT HM SAMPOERNA Tbk PERIODE 2015 – 2024 Dimas Permana Putra; Hestu Nugroho Warasto
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.v3i2.2231

Abstract

Abstract. This study aims to determine the effect of Working Capital Turnover (WCTO), Debt to Capital Ratio (DCR), and Operating Cycle (OC) on Financial Performance measured using Return on Capital Employed (ROCE) at PT Hm Sampoerna Tbk for the period 2015-2024. The method in this study is descriptive quantitative. Data analysis methods used in this study include: Descriptive Statistical Test, Classical Assumption Test (Normality Test, Multicollinearity Test, Autocorrelation Test, and Heteroscedasticity Test), Multiple Linear Regression Test, Hypothesis Test (t Test (Partial) and F Test (Simultaneous)), and Determination Coefficient Test. The results of this study indicate that the Working Capital Turnover (WCTO) variable partially has no significant effect on Financial Performance because the calculated t value is 0.175 <t table 2.447 and the sig value is 0.875> 0.05. The Debt to Capital Ratio (DCR) variable partially has a negative and significant effect on Financial Performance, as the calculated t-value is -3.020 > t-table value of 2.447, and the sig. value is 0.023 < 0.05. The Operating Cycle (OC) variable partially has a negative and significant effect on Financial Performance, as the calculated t-value is -2.470 > t-table value of 2.447, and the sig. value is 0.048 < 0.05. Simultaneously, Working Capital Turnover (WCTO), Debt to Capital Ratio (DCR), and Operating Cycle (OC) have a significant positive effect on Financial Performance at PT Hm Sampoerna Tbk, as the calculated F-value is 14.058 > F-table value of 4.76, with a significance level of 0.004 < 0.05. Keywords: Working Capital Turnover, Debt to Capital Ratio, Operating Cycle,
PENGARUH INFLASI, NILAI TUKAR, DAN SUKU BUNGA TERHADAP INDEKS HARGA SAHAM GABUNGAN DI BURSA EFEK INDONESIA PERIODE (2010-2024) Annisa Chania Putri; Habibah Habibah
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.v3i2.2233

Abstract

This study aims to analyze the effect of inflation, exchange rates, and interest rates on the Jakarta Composite Index (JCI) on the Indonesia Stock Exchange during the 2010–2024 period. This study was conducted due to differences in results from previous studies and inconsistencies between empirical conditions and prevailing economic theory. The research method used is a quantitative approach utilizing secondary data. Data collection techniques are carried out through documentation methods. The study population includes all data on inflation, exchange rates, interest rates, and the Jakarta Composite Index during the 2010–2024 period. The research sample uses monthly data from January 2010 to December 2024 which is then processed into an annual average. Data analysis methods used include descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, hypothesis testing using t-tests and F-tests, and coefficient of determination analysis. The results show that inflation partially has no significant effect on the Jakarta Composite Index. The exchange rate partially has a significant effect on the Jakarta Composite Index, while interest rates partially have no significant effect on the Jakarta Composite Index. However, simultaneously, inflation, exchange rates, and interest rates have a significant effect on the Jakarta Composite Index. The findings of this study indicate that the exchange rate has a more dominant influence in influencing the movement of the JCI compared to other macroeconomic variables during the study period.  
PENGARUH CURRENT RATIO DAN NET PROFIT MARGIN TERHADAP HARGA SAHAM PADA PT LINK NET TBK PERIODE 2014-2024 Meilana, Paradita; Lisdawati Lisdawati
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.v3i2.2243

Abstract

This study aims to determine the effect of Current Ratio and Net Profit Margin on stock prices, both partially and simultaneously, at PT Link Net Tbk from 2014 to 2024. This research uses a quantitative method. The population used in this study is the entire financial statements of PT Link Net Tbk from 2014 to 2024, and the sample in this study is the company's financial statements in the form of financial position reports and income statements of PT Link Net Tbk from 2014 to 2024. The data analysis techniques used are descriptive analysis, classical assumption testing, statistical analysis, coefficient of determination testing, and hypothesis testing. The results of this study show that the Current Ratio partially has a significant effect on the stock price. The t-test calculation obtained a t-count of 6.897 > 2.306, t-table, and a significance value of 0.001 > 0.05. Meanwhile, Net Profit Margin partially had no significant effect on Stock Price, as the t-test calculation resulted in tcount -1.877 < 2.306 and a significance value of 0.097 < 0.05. The simultaneous results have a significant effect on Stock Price, with the F-test calculation yielding fcount 23.785 > 6.897 ftable and a significance value of 0.001 < 0.05. Therefore, it can be concluded that Current Ratio and Net Profit Margin together have a significant effect on Stock Price. Keywords: : Current Ratio, Net Profit Margin on Stock Price Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio dan Net Profit Margin terhadap Harga saham secara parsial maupun simultan pada PT Link Net Tbk tahun 2014-2024. Metode penelitian ini adalah metode kuantitatif. Populasi yang digunakan dalam penelitian ini adalah keseluruhan laporan keuangan PT Link Net Tbk tahun2014-2024 dan sampel pada penelitian ini adalah laporan keuangan perusahaan berupa laporan posisi keuangan dan laporan laba rugi PT Link Net Tbk tahun 2014-2024. Teknik analisis data yang digunakan adalah analisis deskriptif, uji asumsi klasik, analisis statistik, uji koefisien determinasi dan pengujian hipotesis. Hasil penelitian ini menunjukkan secara parsial Current Ratio beprengaruh signifikan terhadap Harga saham, hasil perhtungan uji t diperoleh thitung 6,897 > 2,306, ttabel dan nilai signifikansi 0.001 > 0,05. Sedangkan Net Profit Margin secara parsial tidak berpengaruh signifikan terhadap Harga Saham, hasil perhitungan uji t diperoleh thitung -1,877 < 2,306 dan nilai signifikansi 0,097 < 0,05. Hasil simultan berpengaruh signifikan terhadap Harga Saham, hasil perhitungan uji F diperoleh fhitung 23,785 > 6,897 ftabel dan nilai signifikan 0,001 < 0,05. Maka dapat di simpulkan bahwa Current Ratio dan Net Profit Margin secara bersama – sama berpengaruh signifikan terhadap Harga Saham.  
Pengaruh Customer Online Review Dan Kepercayaan Terhadap Keputusan Pembelian Furniture Kudu Kayu Di Instagram Pada Workshop Parung Panjang - Bogor Della Amalia Putri; Ali Mubarok
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.v3i2.2244

Abstract

This study aims to determine the effect of customer online reviews and trust on purchasing decisions of Kudu Kayu Furniture on Instagram at the Parung Panjang Workshop, Bogor. This research uses a quantitative method with a saturated sampling technique, resulting in a sample of 75 respondents who have purchased Kudu Kayu Furniture through Instagram. Data were collected using questionnaires, while data analysis techniques included validity tests, reliability tests, classical assumption tests, simple and multiple linear regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing using SPSS software. The results indicate that partially customer online reviews have a positive and significant effect on purchasing decisions, with a t value of 5.260 greater than the t table value of 1.933 and a significance value of 0.000 < 0.05, with a coefficient of determination of 27.5%. Trust also has a positive and significant effect on purchasing decisions, with a t value of 4.832 greater than the t table value of 1.993 and a significance value of 0.000 < 0.05, and a coefficient of determination of 24.2%. Simultaneously, customer online reviews and trust have a positive and significant effect on purchasing decisions, as indicated by an F value of 21.682 greater than the F table value of 3.12 and a significance value of 0.000 < 0.05. The simultaneous coefficient of determination of 37.6% indicates that customer online reviews and trust jointly influence purchasing decisions, while the remaining percentage is influenced by other factors outside this study. Therefore, customer online reviews and trust are important factors in influencing purchasing decisions for Kudu Kayu Furniture through Instagram    
Analisis Peran Negara dalam Mewujudkan Keadilan Sosial dengan Perspektif Pemikiran Ekonomi Islam Madzhab Baqir As-Sad Gina, Ajang; Ai Nuri; Gina Sonia; Lina Marlina; Ana Fauziya Diyana
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.v3i2.2245

Abstract

Penelitian ini mengkaji secara kritis peran negara dalam mewujudkan keadilan sosial melalui kerangka teoritis pemikiran ekonomi Islam Baqir As-Sadr. Kajian ini berangkat dari keterbatasan struktural paradigma kapitalisme dan sosialisme dalam menjawab persoalan ketimpangan distribusi serta disorientasi moral dalam sistem ekonomi modern. As-Sadr memposisikan ekonomi Islam bukan sekadar sistem teknis alokasi sumber daya, melainkan sebagai bangunan doktrinal dan normatif yang berlandaskan tauhid, keadilan (‘adl), dan keseimbangan sosial (tawazun ijtima’i). Penelitian ini bertujuan merekonstruksi konsepsi otoritas negara dalam pemikiran AsSadr serta menganalisis implikasi normatif-institusionalnya terhadap realisasi keadilan sosial. Metode yang digunakan adalah penelitian kualitatif berbasis studi kepustakaan dengan pendekatan konseptual-analitis terhadap karya-karya utama As-Sadr dan literatur ekonomi Islam. Hasil penelitian menunjukkan bahwa dalam kerangka As-Sadr, negara berfungsi sebagai otoritas moral-legal yang bertugas menstrukturkan relasi ekonomi sesuai hukum syariah, mengatur pola kepemilikan (individu, publik, dan negara), mencegah akumulasi eksploitatif, serta menjamin redistribusi yang adil melalui mekanisme kelembagaan. Keadilan sosial diposisikan sebagai tujuan struktural yang inheren dalam sistem ekonomi, bukan sekadar hasil residual mekanisme pasar. Model AsSadr mengintegrasikan imperatif etis dengan intervensi regulatif, sekaligus menolak laissez-faire kapitalistik maupun kolektivisme total negara. Temuan ini menegaskan relevansi teori normatif As-Sadr sebagai paradigma alternatif dalam membangun tatanan ekonomi berkeadilan yang mensinergikan distribusi material, tanggung jawab moral, dan tata kelola institusional.

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