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Kammer Sipayung
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JUMEA Beralamat di Jl Keramat Indah Komp Citra Menteng Residence No 8 Medan, Sumatera Utara-Indonesia
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INDONESIA
Jurnal Manajemen, Ekonomi dan Akuntansi
Published by Merwinspy Publisher
ISSN : -     EISSN : 3025857X     DOI : https://doi.org/10.69820/jumea.v1i2
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Manajemen, Ekonomi dan Akutansi (JUMEA) fokus pada riset tentang Manajemen, Akuntansi dan Ekonomi. Pendekatan metode penelitian yang dilakukan yaitu: Kuantitatif, Kualitatif, dan Kuantitatif-Kualitatif. Bidang kajian Jurnal Manajemen, Ekonomi dan Akutansi (JUMEA) , yaitu: Accounting and Auditing, Bank and Financial Management, Business Informatics, Business Logistics, Economics, Entrepreneurship and small business management, International Business, Management Tourism, Financial Management, Human Resource Management, Organizational Behavior, Corporate Governance, Strategic Management, Operations Management, Change Management, Management Information Systems, Public Policy, Management Accounting, Business Law, Industrial Relations, Management of Sharia, Green Management, Entrepreneurship.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 3 Documents
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Search results for , issue "Vol. 3 No. 2 (2026): Januari INPROGRESS" : 3 Documents clear
INOVASI PELAYANAN PUBLIK DIGITAL SIPP: ANALISIS PROSES, MAKNA, DAN KEBERLANJUTAN DALAM KERANGKA E-GOVERNANCE KABUPATEN PASAMAN BARAT Sari Lubis, Finan; Aldri Frinaldi; Roberia
Jurnal Manajemen, Ekonomi dan Akutansi (JUMEA) Vol. 3 No. 2 (2026): Januari INPROGRESS
Publisher : Merwin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69820/jumea.v3i2.438

Abstract

Digital transformation in public services is increasingly pressing to improve government efficiency and accountability  (Yusifov  &  Gurbanov,  2024).  This study aims to examine how the digital public service innovation  SiPP  (Training and  Unemployment  Data  Information  System)  in  West  Pasaman  Regency functions in three dimensions:  Process,  Meaning,  and  Sustainability.  Using a qualitative case study design,  data were collected through a triangulation of methods:  in-depth interviews with  Department employees and  Village/Jorong  Wali operators,  direct observation of operational processes,  and analysis of official documentation  (SOPs and system logs).  Key findings indicate that  SiPP is able to reduce data search and compilation time from a full day to  less than  10  minutes and achieves  a  very  high  level  of  user  acceptance  (93.3%  of  respondents  reported  no  problems),  indicating  that  the  system  is  accepted  and  functional  in  daily  bureaucratic  practice.  On  the  sustainability  front,  although  the  system  supports  real-time  data  updates,  internal  regulations  that  mandate  data  updates  only  semiannually  create  an  implementation  gap.  Theoretically,  this  study  extends  the  digital  public  services  literature  by  demonstrating  that  institutional  constraints  can  limit  the  full  potential  of  technology,  not  just  technical  factors  or  user  resistance  (Alshallaqi,  2024).  Practically,  these  results  emphasize  the  importance  of  synchronizing  data  update  frequency  with  system  capabilities  and  cross-sector  needs  so  that  SiPP  can  support  more  responsive  social  and  employment  interventions.
KEBERAGAMAN GENDER DALAM DEWAN DIREKSI DAN KINERJA PERUSAHAAN PERSPEKTIF CRITICAL MASS: SCOPING REVIEW Nur Diana Kholidah SM; Bambang Sugeng; Puji Handayati
Jurnal Manajemen, Ekonomi dan Akutansi (JUMEA) Vol. 3 No. 2 (2026): Januari INPROGRESS
Publisher : Merwin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69820/jumea.v3i2.448

Abstract

Research on gender diversity in boards of directors and company performance shows diverse empirical findings and has yet to reach a consensus. Some studies report a positive influence, while other studies find a negative, insignificant, or non-linear relationship. These conditions indicate that the relationship between gender diversity and company performance is complex and cannot be adequately explained through a linear approach. This study aims to map and synthesize academic literature discussing this relationship through a scoping review approach. The research method refers to the Arksey and O'Malley (2005) framework, which includes the stages of identifying research questions, literature searches, article selection, data mapping, and summarizing and reporting results. The search was conducted in reputable international journal databases covering publications from the last fifteen years. Based on the selection process, ten relevant empirical articles were obtained and analyzed systematically. The results of the scoping review show that the relationship between gender diversity on the board of directors and company performance is dominated by nonlinear patterns, particularly inverted U-shaped and U-shaped patterns. Some studies in the literature identify a threshold or critical mass of female representation, generally in the range of 30-40 percent, at which the contribution of gender diversity to company performance begins to be more substantial. This study contributes by presenting a comprehensive conceptual and empirical mapping of research developments on gender diversity and company performance, as well as identifying relevant research gaps for further research development.
PENGARUH INTERNASIONALISASI TERHADAP NILAI PERUSAHAAN PADA SEKTOR FMCG DI INDONESIA Yussanto, Alvyola Permata; Helianti Utami; Makaryanawati
Jurnal Manajemen, Ekonomi dan Akutansi (JUMEA) Vol. 3 No. 2 (2026): Januari INPROGRESS
Publisher : Merwin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69820/jumea.v3i2.450

Abstract

This study aims to examine the effect of internationalization on firm value in the Fast Moving Consumer Goods (FMCG) sector in Indonesia. Amid stagnant domestic demand and increasing economic uncertainty, internationalization is often perceived as an alternative strategy to enhance firm value through market expansion and risk diversification. However, prior empirical studies report mixed findings, particularly in the context of emerging markets. This study employs a quantitative approach using panel data consisting of 173 firm-year observations of FMCG firms listed on the Indonesia Stock Exchange. Firm value is measured using Tobin’s Q, while internationalization is proxied by the ratio of foreign sales to total sales. Panel regression analysis is applied after all models satisfy classical assumption tests. The results indicate that internationalization has a negative and significant effect on firm value. This finding suggests that international expansion has not been perceived as a value-creating strategy by investors and is instead viewed as an additional source of risk. From a Resource-Based View perspective, the results imply that internationalization has not yet been transformed into a valuable strategic resource due to limitations in internal capabilities and organizational readiness. This study contributes to the internationalization literature by providing evidence from the FMCG sector in an emerging market context and emphasizing the importance of internal resource preparedness in achieving firm value creation.

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