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Kammer Sipayung
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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 36 Documents
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PERAN TEORI KLASIK DALAM PEMBENTUKAN PEMIKIRAN EKONOMI MODERN Juan Sibarani; Arnol Siagian; Bonaraja Purba
Jurnal Manajemen, Ekonomi dan Akutansi (JUMEA) Vol. 3 No. 2 (2026): Januari
Publisher : Merwin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69820/jumea.v3i2.458

Abstract

Social conflict is an interesting social phenomenon to study and research. This has given rise to various conflict theories. Researching and studying social conflict is an interesting social phenomenon. As a result, many theories of conflict have been developed. To help us identify and understand the many conflict theories out there, a mapping of these theories is required. Broadly speaking, the theories can be divided into two categories: classical and modern. The following are the luminaries of classical sociological conflict theory: Nicolo Machiavelli, Thomas Hobbes, Jean Bodin, Polybus, and Ibn Khaldun. Conflict hypotheses were put forward by contemporary sociologists Lewis A. Coser, Ralf Dahrendorf, and Karl Marx. According to traditional conflict theory, conflict arises from the innate tendency of humans to dominate and interfere with each other, especially in terms of power. More sophisticated than structural functionalism, modern conflict theory was born out of criticism of the theory.
ANALISIS PERILAKU KONSUMEN DALAM PENGAMBILAN KEPUTUSAN PEMBELIAN MOTOR GESITS PADA PT. ARKEN EHOWU PUTRA MOTOR KOTA GUNUNGSITOLI Eferlin Gulo; Yuterlin Zalukhu; Maria Magdalena Bate’e; Otanius Laia
Jurnal Manajemen, Ekonomi dan Akutansi (JUMEA) Vol. 3 No. 2 (2026): Januari
Publisher : Merwin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69820/jumea.v3i2.459

Abstract

This study aims to analyze consumer behavior in making purchasing decisions for Gesits motorbikes at PT. Arken Ehowu Putra Motor in Gunugsitoli City. With the increasing attention to environmentally friendly vehicles, Gesits motorbikes, as one of the electric vehicles, are the main focus of this study. The research methods used include surveys and in-depth interviews to evaluate factors that influence purchasing decisions, such as price, performance, technical features, and brand image. The results of the study indicate that consumers in Gunugsitoli City are very important considerations. In addition, product constraints and after-sales support also play an important role in purchasing decisions. These findings indicate that PT. Arken Ehowu Putra Motor needs to focus on delivering clear information about the long-term benefits of Gesits motorbikes and improving the quality of after-sales services to meet consumer expectations and increase customer satisfaction.
EFEKTIVITAS PROMOSI DIGITAL BERBASIS MEDIA SOSIAL DALAM MEMBANGUN BRAND AWARENESS KONSUMEN PADA INDUSTRI KREATIF: STUDI EMPIRIS PADA JTWO VISUAL Jasmine Nurul Asyifa; Yohana Ari Ratnaningtyas
Jurnal Manajemen, Ekonomi dan Akutansi (JUMEA) Vol. 4 No. 1 (2026): Juli
Publisher : Merwin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69820/jumea.v4i1.488

Abstract

The growth of digital technology has transformed marketing practices, encouraging businesses to utilize digital promotion to strengthen brand positioning. This study aims to examine the effect of digital promotion on consumer brand awareness of Jtwo Visual in the creative service industry. The research employed a quantitative approach with a descriptive research design. Data were collected using a questionnaire distributed to 51 respondents selected through purposive sampling, consisting of consumers who had used Jtwo Visual services. The instrument used a 5-point Likert scale to measure the main variables: digital promotion as the independent variable and brand awareness as the dependent variable. Data analysis was conducted using simple linear regression to test the relationship between variables. The results indicate that digital promotion has a significant positive effect on brand awareness with a regression coefficient of 0.988 and a significance value of p < 0.05. The correlation coefficient (R) of 0.876 indicates a strong relationship, while the coefficient of determination (R²) of 0.768 shows that 76.8% of brand awareness variation can be explained by digital promotion. Instrument reliability testing produced Cronbach’s Alpha values above 0.70, indicating acceptable reliability. The study is limited by the relatively small sample size and the focus on a single creative business. Practically, the findings highlight the importance of consistent and interactive digital promotion through social media to enhance brand awareness in the creative industry.
ANALISIS PERAN AKUNTANSI KEBERLANJUTAN DALAM MENDUKUNG KUALITAS PENGUNGKAPAN ESG BERBASIS STANDAR GRI: STUDI KASUS PT INDOFOOD SUKSES MAKMUR TBK Anggi Mayrizka; Jihan Bintang; Titiek Rachmawati
Jurnal Manajemen, Ekonomi dan Akutansi (JUMEA) Vol. 4 No. 1 (2026): Juli
Publisher : Merwin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69820/jumea.v4i1.518

Abstract

This study examines the role of sustainability accounting in supporting the quality of Environmental, Social, and Governance (ESG) disclosure at PT Indofood Sukses Makmur Tbk, with a focus on evaluating its compliance with the Global Reporting Initiative (GRI) standards. Despite the growing importance of ESG reporting in Indonesia, driven by OJK Regulation No. 51/POJK.03/2017, empirical studies that critically assess the quality and measurability of ESG disclosures in Indonesian manufacturing companies remain limited. This research addresses that gap through a qualitative content analysis approach, systematically coding and evaluating the company’s 2023 Sustainability Report and Annual Report against specific GRI indicators (GRI 302, 305, 306, 401, 403, 413, 205, and 415). The findings reveal that while the company has implemented ESG principles across environmental, social, and governance dimensions, the overall quality of disclosure remains suboptimal. In the environmental dimension, only GRI 302 (Energy) was partially fulfilled with quantitative data, while GRI 305 (Emissions) and GRI 306 (Waste) remained largely descriptive. In the social dimension, indicators related to occupational health and safety (GRI 403) were partially disclosed, whereas community engagement (GRI 413) lacked measurable performance indicators. In the governance dimension, transparency and regulatory compliance were adequately reported, but anti-corruption practices (GRI 205) lacked quantitative disclosure.
INTEGRASI MANAJEMEN WAKTU KONTEMPORER DAN PERANGKAT ARTIFICAL INTELLIGENCE (AI) DALAM MENINGKATKAN EFEKTIVITAS BELAJAR MAHASISWA: SEBUAH TINJAUAN PUSTAKA Filna Zilma Alidai; Mardiyah; Sabilul Fathon; Farendra Dwi; M. Alif Hubbil
Jurnal Manajemen, Ekonomi dan Akutansi (JUMEA) Vol. 4 No. 1 (2026): Juli
Publisher : Merwin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69820/jumea.v4i1.547

Abstract

The shifting landscape of higher educationn in the digital era demands students not only master conventional time management but also to adapt to technology utilization. However, many prior studies still focus on manual time management and overlook the role of smart technology, leaving a gap in the literature regarding how modern technology can be integrated. This library research aims to examine the integration of contempory time management and artifical intelligence (AI) tools in enhancing student learning effectiveness. The method employed is library research, analyzing reputable scientific articles, books, and indexed academic documents from 2020 to 2026. The result indicate that conventional time management such as priority matrices and scheduling is transforming into a more efficient practice trough virtual assistant and AI based applications. AI tools contribute significantly by automatically breaking down complex tasks, minimizing procrastination, and generating dynamic priority scales. Nevertheless, this implementation must be balanced with critical awareness of personal data security. This study concludes that the synergy between individual disclipline and wise AI utilization fosters a more responsive time management model that directly optimizes students’ learning effectiveness.
IMPLEMENTASI MAQASHID SYARIAH DALAM ETIKA BISNIS: EVALUASI EMPIRIS PADA LINGKUNGAN BISNIS MODERN Muhammad Al-Mustafa; Azharsyah Ibrahim
Jurnal Manajemen, Ekonomi dan Akutansi (JUMEA) Vol. 4 No. 1 (2026): Juli
Publisher : Merwin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69820/jumea.v4i1.553

Abstract

The dynamics of conventional business often lead to distribution crises and moral degradation due to the separation of ethics and market mechanisms. This study aims to explore the concepts of business ethics and distributive justice in Islamic economics, and to formulate an operational framework based on Maqasid Shariah as a solution to economic inequality. The study uses a qualitative approach that integrates philosophical epistemological analysis, a comparative study of Western thought (such as John Rawls, Robert Nozick, and Amartya Sen), and an empirical evaluation of modern business practices. The results of the study show that Islamic economics offers a middle ground that acknowledges private property rights, but limits them with distributive moral obligations through instruments such as zakat and the prohibition of riba. However, the empirical evaluation revealed significant challenges in the form of the hegemony of the capitalist system and the 'syariahisation' of products, which often only becomes a legal formality without eliminating its exploitative nature. Both theoretically and practically, the study recommends the need for a fundamental paradigm shift in business entities towards true ethical-philosophical compliance to achieve genuine social welfare.

Page 4 of 4 | Total Record : 36

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