cover
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 558 Documents
STRATEGI PENGEMBANGAN BISNIS TAMMY MART MENGGUNAKAN ANALISIS GENERAL ELECTRIC MATRIX: USAHA RITEL DI KABUPATEN BANYUMAS Apriza Dika Trikusuma; Ilham Musyafa; Laila Tsamrotul Fuadiah; Wardah Aliya; Yoiz Shofwa Shafrani
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 4 (2026): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i4.2540

Abstract

This research is motivated by the importance of formulating appropriate business development strategies for local retail businesses in an increasingly competitive market environment. Tammy Mart, as a local retail business in Banyumas Regency, needs to understand its strategic position to maintain business sustainability and improve competitiveness. This study aims to analyze Tammy Mart's strategic position using the General Electric (GE) Matrix, identify the condition of industry attractiveness and business strength, and formulate appropriate business development strategies. The study employed a descriptive qualitative approach with data collected through interviews, observations, and documentation. Data collection was conducted on May 4, 2026, at Tammy Mart, located on Jl. Letjend Pol. Soemarto, Karangjambu, Purwanegara, East Purwokerto District, Banyumas Regency, with Mrs. Utami Dewi as the main informant and business owner. The findings indicate that Tammy Mart possesses moderate to high industry attractiveness and moderate to strong business strength. Based on the General Electric Matrix analysis, the business is positioned in the selective growth area. Recommended strategies include strengthening price competitiveness, optimizing digital marketing, enhancing customer loyalty, expanding product variety, and improving operational efficiency. This study provides practical contributions as a strategic decision-making reference for the development of local retail businesses
Analisis Kemitraan Lembaga Publik-Private Posyandu Dan PT Pasangkayu Dalam Program Pemberian Makanan Tambahan Di Desa Merta jaya, Kabupaten Pasangkayu, Sulawesi Barat I Made Nopita Sari; Afriani; Sulfiana; Lidiana Rerung; Sardilo A. Batuani; Inda Christi Ntauru; Ni Made Manda Setiawati; Dr.Nawawi Natsir, M.Si; Fiki Ferianto, S.Sos.,M.P.A; Dr Nuraisyah, S.Sos., M.Si
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 4 (2026): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i4.2541

Abstract

Salah satu strategi penting untuk meningkatkan program gizi di tingkat desa adalah kerja sama antara lembaga publik dan sektor privat. Tujuan dari penelitian ini adalah untuk mempelajari pola kerja sama antara Posyandu Desa Marta Jaya dan PT Pasangkayu dalam program Pemberian Makanan Tambahan (PMT), dan juga untuk menemukan faktor-faktor yang memengaruhi keberhasilan kerja sama tersebut. Penelitian ini dilakukan melalui pendekatan kualitatif, studi kasus, dan observasi partisipatif. Kader Posyandu, pengelola program CSR PT Pasangkayu, kepala desa, dan tenaga kesehatan Puskesmas Pasangkayu adalah informan yang dipilih secara acak. Hasil penelitian menunjukkan bahwa kolaborasi melewati tiga tahap: inisiasi, implementasi, dan evaluasi. Sementara PT Pasangkayu memberikan dana untuk operasional PMT dan menyediakan makanan bergizi lokal, Posyandu menjalankan distribusi dan memantau status gizi balita. Komitmen kelembagaan, kejelasan peran, dan komunikasi yang intens adalah komponen yang mendukung kemitraan. Keterbatasan kapasitas kader, fluktuasi pasokan bahan pangan, dan kurangnya perjanjian kemitraan formal secara tertulis adalah beberapa masalah yang dihadapi. Menurut penelitian, kemitraan publik-privat ini efektif dalam memperluas jangkauan PMT, tetapi untuk berkelanjutan, mereka memerlukan formalisasi kelembagaan yang lebih kuat.
Peran Program Bunda Mandiri Sejahtera Dalam Meningkatkan Kemandirian Ekonomi Keluarga Yatim (Studi Kasus LAZ Yatim Mandiri Purwokerto) Aulia Rahman; Nabila Putri Khairunnisa; Syafril Firman Syah; Mahardhika Cipta Raharja
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 4 (2026): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i4.2554

Abstract

Poverty remains a problem faced by many orphaned families due to the loss of the household’s primary source of income. This situation underscores the need for economic empowerment programs that go beyond providing consumptive aid and are capable of fostering sustainable economic self-reliance. This study aims to analyze the role of the Bunda Mandiri Sejahtera (BISA) Program, organized by LAZ Yatim Mandiri Purwokerto, in enhancing the economic self-reliance of orphaned families and to identify the factors supporting the program’s success. The study employs a qualitative method using a case study approach. Data were collected through semi-structured interviews, documentation, and literature review, and were analyzed using the Miles and Huberman model, which includes data reduction, data presentation, and drawing conclusions. The results indicate that the BISA Program plays a significant role in enhancing the economic self-reliance of orphaned families through the provision of business capital, entrepreneurship training, business mentoring, and spiritual guidance. This program has had a positive impact in the form of increased income, the growth of productive businesses, improved business management skills, and the development of a sense of independence and productivity among beneficiaries. In addition, ongoing mentoring has been a key factor in the program’s success, as it helps participants overcome various business challenges and strengthens their motivation to engage in entrepreneurship. The findings of this study indicate that productive zakat can function not only as an instrument for distributing aid but also as a means of economic empowerment capable of improving the long-term well-being and self-reliance of orphaned families. Therefore, efforts to strengthen mentoring, training, and capacity building for beneficiaries must continue to enhance the effectiveness of productive zakat-based empowerment programs.
Efektivitas Asset Liability Management (ALMA) dalam Pengelolaan Risiko Likuiditas dan Implikasinya Terhadap Stabilitas Bank Syariah Salsabila Rahmania Luhri; Intan Yuniati; Dewi Kartika Putri; Reza Aimatul Azimah; Anang Haris Firmansyah
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 4 (2026): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i4.2565

Abstract

Abstract. Liquidity risk constitutes a significant challenge for Islamic banking institutions due to the mismatch between asset and liability maturities, the limited availability of highly liquid Sharia-compliant financial instruments, and the substantial reliance on third-party funds. These circumstances necessitate the implementation of Asset Liability Management (ALMA) as a strategic mechanism to maintain financial equilibrium and ensure institutional stability. This study aims to examine the effectiveness of ALMA in managing liquidity risk and its implications for the stability of Islamic banks. A qualitative approach was employed using a library research method through a comprehensive review of academic journals, books, regulatory frameworks, and related reports. The findings reveal that ALMA contributes significantly to liquidity risk mitigation through effective asset–liability structuring, maturity mismatch management, and integrated risk management practices. Furthermore, ALMA supports stronger capital adequacy, enhanced profitability, improved governance quality, and greater resilience to economic uncertainties. Keywords: ALMA; liquidity; profitability; bank stability; islamic banking Abstrak. Risiko likuiditas menjadi salah satu permasalahan penting dalam industri perbankan syariah karena adanya ketidakseimbangan antara jatuh tempo aset dan kewajiban, keterbatasan instrumen keuangan syariah yang mudah dicairkan, serta dominasi sumber dana yang berasal dari dana pihak ketiga. Kondisi tersebut menuntut bank syariah untuk menerapkan Asset Liability Management (ALMA) sebagai upaya strategis dalam menjaga keseimbangan keuangan dan mempertahankan stabilitas operasional. Penelitian ini bertujuan mengkaji efektivitas ALMA dalam mengelola risiko likuiditas serta pengaruhnya terhadap stabilitas bank syariah. Metode yang digunakan adalah penelitian kualitatif dengan pendekatan studi kepustakaan melalui penelaahan berbagai literatur berupa jurnal ilmiah, buku, regulasi, dan laporan terkait. Hasil kajian menunjukkan bahwa penerapan ALMA mampu mendukung pengendalian risiko likuiditas melalui pengelolaan struktur aset dan liabilitas, pengurangan ketidaksesuaian jatuh tempo, serta penerapan manajemen risiko yang terintegrasi. Selain itu, ALMA berkontribusi dalam memperkuat kecukupan modal, meningkatkan profitabilitas, memperbaiki tata kelola, dan meningkatkan kemampuan bank dalam menghadapi dinamika ekonomi. Kata kunci: ALMA; likuiditas; profitabilitas; stabilitas bank; bank syariah
PERSEPSI KONSUMEN GENERASI Z TERHADAP PROGRAM PROMO SHOPEE DALAM MEMPENGARUHI KEPUTUSAN PEMBELIAN: PERSEPSI KONSUMEN GENERASI Z TERHADAP PROGRAM PROMO SHOPEE DALAM MEMPENGARUHI KEPUTUSAN PEMBELIAN Nia Kartika Putri; Velicitas Jelianti Wonga; Aida Jarita Izzah; Marcella Prodovila Johanes; Tan Evan Tandiyono
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 4 (2026): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i4.2569

Abstract

Dinamika perilaku konsumen di era digital, khususnya pada platform e-commers dengan konsep persepsi konsumen yang dimaknai sebagai proses psikologis dalam mengolah informasi terkait kualitas situs, keamanan, dan kemudahan penggunaan aplikasi. Adanya persepsi positif terbukti menjadi pendorong utama niat beli, di mana faktor kualitas produk dan kepercayaan merek memegang peranan krusial dalm meminimalisir persepsi risiko yang mungkin dirasakan pelanggan. Pada karakteristik Generasi Z sebagai kelompok digital native yang memiliki pola pikir teknosentris. Generasi Z menuntut efisiensi tinggi dan kepuasan instan dalam setiap transaksi, namun tetap bersikap pragmatis dengan mempertimbangkan stabilitas finansial dan nilai etis dari sebuah merek. Shopee sebagai platform utama yang dibahas, berhasil menyasar karakteristik melalui integrasi fitur interaktif seperti Shopee Live dan Shopee Video yang menggabungkan aspek hiburan dengan kegiatan belanja, serta strategi promosi tematik seperti kampanye angka kembar. Kemudian hal tersebut menghubungkan bagaimana berbagai program strategis tersebut memengaruhi keputusan pembelian. Keputusan ini tidak hanya sekedar transaksi, melainkan sebuah proses yang melibatkan pengenalan masalah hingga evaluasi pasca-pembelian. Melalui skema gratis ongkir dan cashback, Shopee berhasil membangun persepsi value for money yang kuat di mata konsumen. Selain itu, penggunaan mekanisme flash sale secara efektif menciptakan urgensi atau fenomena FOMO (Fear of Missing Out) yang menekan perilaku menunda-nunda, sehingga mendorong Generasi Z untuk mengambil keputusan pembelian secara lebih spontan dan cepat.
Analysis of Office Facilities Management in Enhancing Employee Job Satisfaction at the National Brain Center Hospital Hana Dizamira Morgen Morgen; Christian Wiradendi Wolor
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 4 (2026): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i4.2570

Abstract

This descriptive qualitative study aims to analyze office facility management at the National Brain Center Hospital (RSPON) and its role in enhancing employee job satisfaction within the ULP and PPK units. Data were collected through structured interviews with four participants, direct observation, and documentation, then analyzed using the Miles and Huberman interactive model. The results indicate that while facility management is well-structured through the EMISY digital system, challenges remain regarding uneven distribution, suboptimal ergonomics, and unplanned hardware upgrades. Drawing on Herzberg’s two-factor theory, office facilities—particularly computers and internet connection—function as hygiene factors, meaning their deficiencies directly cause job dissatisfaction. Therefore, this study recommends developing data-driven asset management, upgrading ergonomic standards, and ensuring equitable facility distribution across all work units.
Analisis Peran Asset Liability Committee (ALCO) dalam Pengelolaan Asset Liability Management dan Tata Kelola Syariah pada Bank Syariah Yulisa Mahdiyya Adeliamy; Kurnia Lucy Asfarin; Zeni Nahriatun Nisa; Anang Haris Firmansyah
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 4 (2026): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i4.2573

Abstract

Abstract. The growth of Islamic banking in Indonesia requires effective asset and liability management as well as the implementation of sound Sharia governance to maintain financial stability, profitability, and compliance with Islamic principles. In this context, the Asset Liability Committee (ALCO) plays a strategic role as a committee responsible for formulating policies related to asset and liability management and supporting the bank’s risk management framework. This study aims to analyze the role of ALCO in Asset Liability Management (ALM) and its contribution to the implementation of Sharia governance in Islamic banks in Indonesia. The study employs a library research method by reviewing relevant academic journals, books, and regulations related to ALCO, ALM, risk management, and Sharia governance. The findings indicate that ALCO plays a significant role in liquidity management, asset and liability management, and the mitigation of liquidity risk, market risk, and financing risk associated with ALM. Furthermore, ALCO contributes to the implementation of Sharia governance through the application of transparency, accountability, Sharia compliance, and independence in decision-making processes. The existence of ALCO helps Islamic banks maintain a balance between profitability objectives, risk management, and adherence to Sharia principles. The implications of this study suggest that optimizing the role of ALCO can strengthen the effectiveness of financial management and Sharia governance, thereby supporting the sustainability and competitiveness of Islamic banks in Indonesia. Keywords: Asset Liability Committee; Asset Liability Management; Islamic Banking; Liquidity Management; Sharia Governance Abstrak. Perkembangan perbankan syariah di Indonesia menuntut adanya pengelolaan aset dan liabilitas yang efektif serta penerapan tata kelola syariah yang mampu menjaga stabilitas, profitabilitas, dan kepatuhan terhadap prinsip-prinsip syariah. Dalam konteks tersebut, Asset Liability Committee (ALCO) memiliki peran strategis sebagai komite yang bertanggung jawab dalam merumuskan kebijakan pengelolaan aset dan liabilitas serta mendukung pengendalian risiko bank. Penelitian ini bertujuan untuk menganalisis peran ALCO dalam pengelolaan Asset Liability Management (ALM) dan kontribusinya terhadap penerapan tata kelola syariah pada bank syariah di Indonesia. Metode yang digunakan adalah studi literatur (library research) dengan mengkaji berbagai jurnal ilmiah, buku, dan regulasi yang relevan terkait ALCO, ALM, manajemen risiko, dan tata kelola syariah. Hasil penelitian menunjukkan bahwa ALCO berperan penting dalam pengelolaan likuiditas, pengelolaan aset dan liabilitas, serta pengendalian risiko likuiditas, risiko pasar, dan risiko pembiayaan yang berkaitan dengan ALM. Selain itu, ALCO turut mendukung penerapan tata kelola syariah melalui penerapan prinsip transparansi, akuntabilitas, kepatuhan syariah, dan independensi dalam proses pengambilan keputusan. Keberadaan ALCO membantu bank syariah menjaga keseimbangan antara tujuan profitabilitas, manajemen risiko, dan kepatuhan terhadap prinsip syariah. Implikasi penelitian ini menunjukkan bahwa optimalisasi peran ALCO dapat memperkuat efektivitas pengelolaan keuangan dan tata kelola syariah sehingga mendukung keberlanjutan dan daya saing bank syariah di Indonesia. Kata kunci: Asset Liability Committee; Asset Liability Management; Bank Syariah; Manajemen Likuiditas; Tata Kelola Syariah
ANALISIS SISTEM PENGADAAN SUMBER DAYA MANUSIA PADA PT L : MENYELARASKAN STANDAR GLOBAL DENGAN KONTEKS TENAGA KERJA LOKAL Amira Fachrisa Gumay; Christian Wiradendi Wolor
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 4 (2026): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i4.2574

Abstract

This study aims to analyze the human resource procurement system at PT L, including the implementation of human resource procurement, the effectiveness of recruitment and employee placement processes, and the challenges faced by the company along with the solutions applied. This study employed a descriptive qualitative approach. Data were collected through interviews, observations, and documentation. The informants consisted of one Human Resources Development (HRD) Manager and one employee of PT L selected through purposive sampling. The findings show that the human resource procurement system at PT L has been implemented systematically through workforce planning, recruitment, selection, and employee placement. The recruitment and placement processes were considered effective because they were based on job requirements and candidate competencies. However, the company still faces several challenges, including the limited availability of candidates who meet foreign language proficiency standards, low candidate responsiveness, and delays in feedback from users. To overcome these challenges, the company collaborates with universities, conducts regular follow-ups with users, and utilizes headhunter services for specific positions. Overall, the human resource procurement system at PT L has been implemented effectively and supports organizational needs.
Penilaian Kinerja Berbasis Target pada Karyawan Sales: Antara Implementasi dan Realitas Lapangan Aisyah Fajriah Mecca; Christian Wiradendi Wolor
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 4 (2026): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i4.2575

Abstract

This study aims to analyze the implementation of target-based performance appraisal for sales department employees at PT B, a pharmaceutical company in Indonesia. A qualitative method with a case study approach was employed, with data collected through observation, semi-structured interviews, and documentation involving three participants selected using purposive sampling. The findings reveal that PT B’s KPI-based performance appraisal system operates in a structured manner through three evaluation stages: weekly monitoring, end-of-month assessment, and annual KPI evaluation. Employees’ understanding of work targets is generally adequate; however, gaps exist in their comprehension of performance indicators. Key challenges include end-of-month target pressure, technical operational issues, fluctuating market conditions, and uneven dissemination of evaluation indicators to all sales employees.
EKSPLORASI PERILAKU BELANJA GENERASI Z PADA PLATFORM DIGITAL E-COMMERCE STUDI KUALITATIF TIKTOKSHOP ATAU TOKOPEDIA DAN SHOPEE Nurul Fitri Sholikhatin; Fransiska Aulia Sari; Vanessa Sherylia Nurani Putri; Novani Yuliannisa; Tan Evan Tandiyono
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 4 (2026): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i4.2576

Abstract

This study aims to explore Generation Z's shopping behavior on e-commerce platforms, namely TikTok Shop, Tokopedia, and Shopee. The research employed a qualitative approach using interviews, observations, and documentation as data collection techniques. The results show that TikTok Shop attracts consumers through visual content and live streaming, Tokopedia is preferred for its trustworthiness and transaction security, while Shopee is favored due to its promotions, discounts, and free shipping offers. Factors influencing purchasing decisions include price, ease of use, product reviews, promotions, and social media influence. The study concludes that Generation Z exhibits different shopping behavior patterns across e-commerce platforms based on the unique characteristics and advantages of each platform.