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Contact Name
Muhamad Sidik
Contact Email
mgcn.sidik@gmail.com
Phone
+6289671418611
Journal Mail Official
office@kampusakademik.my.id
Editorial Address
jl.kidalem kudu baru rt 1 rw 6 genuk semarang
Location
Kota semarang,
Jawa tengah
INDONESIA
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 513 Documents
Analisis Strategi Bisnis Pada BSI KCP Cilacap Kroya Dengan Menggunakan Metode Space Matrix Untuk Menentukan Posisi Strategi Perusahaan Gita Rahmayanti; Isnaeni Laela Wahyuningsih; Nur Fadilah Rakhmawati; Syifa Himatul Hasanah; Yoiz Shofwa Shafrani
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 3 (2026): MEI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i3.2391

Abstract

This study aims to analyze the business strategy implemented by Bank Syariah Indonesia KCP Cilacap Kroya by utilizing the Strategic Position and Action Evaluation Matrix (SPACE) method. The method used in this study is descriptive qualitative, with data collection techniques in the form of observation, interviews, and documentation. The analysis is carried out through four main dimensions in the SPACE Matrix, namely Financial Strength (FS), Competitive Advantage (CA), Industry Strength (IS), and Environmental Stability (ES). The findings of this study indicate that Bank Syariah Indonesia KCP Cilacap Kroya is in Quadrant I (aggressive) with coordinates X of 1.25 and Y of 1.5. This position indicates that the institution has solid internal strength and many external opportunities for growth. Strategies that can be implemented include market penetration, market development, digital technology modernization, improving the quality of human resources, and diversifying products and services in accordance with sharia principles. By implementing this strategy, it is hoped that BSI KCP Cilacap Kroya can increase its competitiveness, expand its market share, and strengthen its presence in the Islamic banking sector in Cilacap and its surroundings.
Laporan Praktik Pengalaman Lapangan (ppl) Kemitraan Publik-Privat antara PT Pasangkayu dan Kelurahan Mertajaya dalam Program Pemberian Makanan Tambahan bagi Ibu Hamil, Balita dan Lansia Geofandy Bernandes Kalapa; Olivia Tundeka; Frankticho Sapan Langi Papia; Marren Agrifia Kaudup; Yelmi; Jamaludin; Nawawi Natsir; Fiki Ferianto; Nuraisyah
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 3 (2026): MEI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i3.2392

Abstract

This study aims to analyze the form of public-private partnership between PT Pasangkayu and Mertajaya Village in the supplementary feeding program for pregnant women, toddlers, and the elderly. This study employed a qualitative research method with data collection techniques through observation, interviews, and documentation. The research informants consisted of the Secretary of Mertajaya Village and Posyandu cadres in Mertajaya Village. The results showed that the supplementary feeding program has been implemented since 2021 and is routinely carried out every month. PT Pasangkayu acts as the funding provider, while Mertajaya Village serves as the distributor of the program to the community through Posyandu cadres. The program has positively contributed to fulfilling the nutritional needs of pregnant women, toddlers, and the elderly, as well as preventing stunting and chronic malnutrition. Furthermore, the partnership between the public and private sectors in this program demonstrates effective coordination and collaboration in supporting the improvement of community health quality in Mertajaya Village.
PENGARUH AUDIT DELAY, AUDIT FEEDAN UKURAN PERUSAHAAN TERHADAP AUDITOR SWITCHING TAHUN 2020-2024 LQ 45 YANG TERDAFTAR DI BEI Nita Febriani; Lodang Pranata Widya Sasana
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 3 (2026): MEI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i3.2399

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Audit Delay, Audit Fee, dan Ukuran Perusahaan terhadap Auditor Switching pada perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi logistik. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan perusahaan yang dipublikasikan oleh BEI. Hasil penelitian menunjukkan bahwa secara parsial Audit Delay dan Ukuran Perusahaan tidak berpengaruh signifikan terhadap Auditor Switching, sedangkan Audit Fee berpengaruh positif dan signifikan terhadap Auditor Switching. Secara simultan, Audit Delay, Audit Fee, dan Ukuran Perusahaan berpengaruh signifikan terhadap Auditor Switching, dengan nilai Adjusted R-squared sebesar 35,45%, yang menunjukkan bahwa variabel independen dalam penelitian ini mampu menjelaskan sebagian keputusan perusahaan dalam melakukan pergantian auditor. Temuan ini mengindikasikan bahwa biaya audit merupakan faktor utama yang mendorong terjadinya auditor switching, sementara faktor lainnya memiliki peran yang lebih terbatas. Penelitian ini diharapkan dapat memberikan kontribusi bagi perusahaan, auditor, regulator, serta peneliti selanjutnya dalam memahami faktor-faktor yang memengaruhi keputusan pergantian auditor.
Analisis Kelayakan Usaha UMKM Pada Ayam Geprek Griya Dhaharan Jember Dea Azzahrotu Dinji; Nurlaila Mansur; Samuel Rizal; Meilinda Maulidya Widiyanti; Selvi Putri Rahayu Bambang Hartono; Ana Rosalia; Eka Denta Permana; Aisyah Nurul Umamah; Oryza Ardhiarisca; Avisenna Harkat
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 3 (2026): MEI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i3.2402

Abstract

This study aims to analyze the business feasibility of the Ayam Geprek Griya Dhaharan MSME in Jember Regency, reviewed from several aspects: market, financial, technical/operational, management and organization, economic and social, and environmental impact. This research uses a qualitative descriptive method with data collection techniques through observation, interviews, and documentation. The results show that from the market aspect, the business has stable demand with affordable prices and unique products. From the financial aspect, BEP analysis shows that the break-even point is only 368 portions/month, far below actual production capacity; Payback Period of ±15 days; NPV of Rp641,359,717 (positive); and IRR of 177.12%, far exceeding the discount rate of 12%. From the technical aspect, the supply chain and production process are adequate. Management has a clear division of tasks. From the economic and social aspects, the business contributes to job creation and local economic activity. From the environmental aspect, waste generated is minimal and does not cause significant disturbance. Overall, the Ayam Geprek Griya Dhaharan business is declared feasible to run and develop.
Analisis Potensi Pengembangan Program Z-AUTO BAZNAS Banyumas Dalam Mendorong Kemandirian Ekonomi Mustahik QORRI AINA ANIDA PUTRI; ARYA HANS PUTRA; DWI YAN FAUZI RAKHMAN; MAHARDHIKA CIPTA RAHARJA
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 3 (2026): MEI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i3.2405

Abstract

This study aims to analyze the potential of the Z-Auto program by BAZNAS Banyumas Regency in supporting the economic independence of mustahik through the utilization of productive zakat in the automotive sector. The Z-Auto program is a form of economic empowerment implemented through automotive skills training, provision of business equipment assistance, and business mentoring for mustahik. This research is motivated by the increasing number of motor vehicles in Banyumas Regency, which has led to a higher public demand for vehicle repair and maintenance services, thereby creating promising business opportunities in the motorcycle workshop sector. This study employs a qualitative descriptive approach using the library research method. The research data were obtained from various secondary sources, including scientific journals, books, official reports, and statistical data relevant to the research topic. Data analysis techniques were conducted through qualitative descriptive analysis and SWOT analysis to identify internal and external factors influencing the potential of the Z-Auto program. The findings indicate that the Z-Auto program has considerable potential in enhancing the economic independence of mustahik. This potential is supported by broad market opportunities in the automotive sector, skills training, business equipment assistance, and business mentoring that help mustahik develop independent and sustainable businesses. However, the program still faces several challenges, such as limited managerial capabilities of mustahik, business competition, and the continuous development of automotive technology. Therefore, the Z-Auto program has the potential to become a productive zakat-based economic empowerment model capable of improving the welfare and economic independence of mustahik sustainably.
PEMETAAN PENELITIAN PERPAJAKAN INTERNASIONAL DI TINGKAT GLOBAL Nurul Maghfirah Surianto; Yustika Jauhari
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 3 (2026): MEI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i2.2412

Abstract

Penelitian ini bertujuan untuk memetakan perkembangan penelitian perpajakan internasional di tingkat global menggunakan pendekatan bibliometrik. Data penelitian diperoleh dari Google Scholar dengan rentang publikasi tahun 1995–2025 menggunakan kata kunci terkait perpajakan internasional, seperti international taxation. Analisis dilakukan menggunakan perangkat lunak VOSviewer dan Publish or Perish untuk mengidentifikasi perkembangan publikasi, keterkaitan antar kata kunci, tren penelitian, serta tema dominan dalam kajian perpajakan internasional. Hasil penelitian menunjukkan bahwa publikasi mengenai perpajakan internasional mengalami peningkatan signifikan dalam beberapa tahun terakhir, terutama sejak berkembangnya isu ekonomi digital dan reformasi pajak global. Berdasarkan hasil network visualization, kata kunci taxation dan international taxation menjadi pusat utama dalam jaringan penelitian dan memiliki hubungan yang kuat dengan topik seperti corporate taxation, digital economy, international trade, dan environmental taxation. Sementara itu, hasil overlay visualization menunjukkan adanya pergeseran fokus penelitian dari isu perpajakan konvensional menuju isu perpajakan ekonomi digital dan kerja sama perpajakan global. Selain itu, density visualization memperlihatkan bahwa topik terkait perpajakan korporasi dan ekonomi digital memiliki tingkat kepadatan penelitian yang tinggi, sedangkan topik seperti environmental taxation dan international mobility masih relatif rendah dan berpotensi menjadi peluang penelitian di masa mendatang. Penelitian ini memberikan gambaran mengenai perkembangan dan arah penelitian perpajakan internasional di tingkat global. Hasil penelitian diharapkan dapat menjadi referensi bagi akademisi, peneliti, dan pembuat kebijakan dalam memahami tren penelitian perpajakan internasional serta menentukan arah kajian selanjutnya.
PENGARUH VIRAL MARKETING DAN LIVE STREAMING TERHADAP KEPUTUSAN PEMBELIAN DI PLATFORM SHOPEE PADA GEN Z JAKARTA SELATAN Qonitah Rofifah; Hendrawan Hendrawan
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 3 (2026): MEI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i3.2420

Abstract

Transformasi e-commerce serta pemasaran digital telah mengubah pola perilaku dalam pengambilan keputusan pembelian oleh konsumen, terutama pada Gen Z yang sangat bergantung pada teknologi dan media sosial, karenanya penelitian ini bertujuan untuk menganalisis pengaruh strategi viral marketing, keberadaan fitur live streaming, terhadap keputusan pembelian pengguna platform Shopee di Jakarta Selatan. Studi ini menggunakan pendekatan kuantitatif asosiatif melalui metode survei terhadap 140 responden yang dipilih dengan purposive sampling berdasarkan kriteria tertentu, mengumpulkan data dengan kuesioner tertutup berskala Likert lima poin, serta proses analisisnya menggunakan regresi linear berganda yang disertai pengujian validitas, uji reliabilitas, dan uji asumsi klasik. Uji validitas dan reliabilitas instrumen ini dilaksanakan melalui penerapan korelasi Product Moment Pearson dan metode Cronbach’s Alpha. Analisis menunjukkan bahwa kedua variabel pemasaran digital tersebut memiliki dampak positif maupun signifikan terhadap keputusan pembelian, baik secara parsial ataupun simultan, sehingga strategi berbasis konten viral serta interaksi langsung (real-time) terbukti efektif dalam memperkuat kepercayaan dan minat beli Gen Z terkhusus pada platform Shopee.
PENGARUH KEBIJAKAN KEUANGAN PUBLIK KONVENSIONAL TERHADAP KESEJAHTERAAN MASYARAKAT Dewi Citra Puspita Sari; Meyla Widiya Pratiwi; Rica Pebrianti; Reyhan Ahmad Ferenzo Thufail; Tri Eliza Handayani
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 3 (2026): MEI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i3.2422

Abstract

This study aims to analyze the influence of conventional public financial policies on community welfare in Indonesia. Conventional public financial policies include fiscal policy (taxes and government spending), monetary policy, and national debt management policies formulated and implemented by the government. Community welfare as a dependent variable (Y) is measured through multidimensional indicators including the Human Development Index (HDI), poverty rate, unemployment rate, access to health and education services, and income distribution (Gini Index). The study uses a quantitative approach with panel data regression covering data from 34 provinces in Indonesia for the period 2019–2023. The results show that fiscal policy has a positive and significant effect on improving community welfare (β = 0.427; p < 0.05), while excessive public debt negatively impacts long-term welfare indicators. This study emphasizes the need for structural reforms in public financial management so that its benefits are more equitable and sustainable for all segments of society.
Pengaruh Penggunaan E-Wallet terhadap Perilaku Konsumtif Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman Alrianisti Rafa Athaya; Dian Isnawati; Aldila Krisnaresanti
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 3 (2026): MEI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i3.2423

Abstract

This study was conducted to analyze the influence of e-wallet usage on the consumer behavior of students at the Faculty of Economics and Business, Jenderal Soedirman University. The development of digital payments has driven increased e-wallet usage among students, as they are perceived as more practical, efficient, and faster for transactions. This convenience is expected to influence student consumer behavior. This study employed a quantitative approach with a survey method. Sampling was conducted using a purposive sampling technique, with 50 students who had used e-wallets for at least the past three months and made at least three transactions per month. Data were collected through an online questionnaire and then analyzed using simple linear regression. The results showed that e-wallet usage has a positive and significant influence on student consumer behavior. These findings indicate that the higher the level of e-wallet usage, the greater the tendency for student consumer behavior. This research is expected to provide students with considerations to be more prudent in using e-wallets and to better manage their finances in the digital era.
ANALISIS STRATEGI BISNIS DAN PENGUKURAN KINERJA PT BPR BKK PURWOKERTO DENGAN METODE BALANCED SCORECARD Ayudya Dwi Ritmadini; Suslita Hidayati; Ashar Alfiatun Nisa; Rizki Dwi Kesuma Wardani; Arina ‘Iza Muzayani; Yoiz Shofwa Shafrani
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 3 (2026): MEI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i3.2428

Abstract

Penelitian ini bertujuan untuk mengevaluasi kinerja PT BPR BKK Purwokerto periode 2023-2024 dengan metode deskriptif kuantitatif melalui pendekatan Balanced Scorecard (BSC). Hasil penelitian menunjukan bahwa kinerja perusahaan berada pada kategori baik berdasarkan pada empat perspektif analisis dalam Balanced Scoreard (BSC). Dari perspektif keuangan, pelanggan, proses bisnis internal, serta pertumbuhan dan pembelajaran. Secara keseluruhan, Balanced Scorecard memberikan evaluasi kinerja yang komprehensif sebagai dasar penyusunan strategi bisnis (Rangkuti,2018; Ma’rifatul Husniyah,2023).