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Jurnal Ilmiah Ekonomi, Manajemen dan Bisnis (EKMABIS)
Published by Sekolah Tinggi Ilmu Ekonomi Ganesha
ISSN : -     EISSN : 29873843     DOI : 10.60023/ekmabis
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Ilmiah Ekonomi, Manajemen dan Bisnis (EKMABIS) an electronic international journal, provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to management, accounting and economic. Published twice every January and July by STIE Ganesha Jakarta. This journal encompasses original research articles, review articles, and short communications, including: Financial Management, Marketing Management, Human Resource Management, Organizational Behavior, Corporate Governance, Strategic Management, Operations Management, Public Policy, Management Accounting, Management Education, Management of Sharia, Tourism Management,Green Management,Entrepreneurship and Business Economics
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol. 4 No. 2 (2026): May 2026" : 6 Documents clear
Audited Financial Statements, Financial Literacy, Perceived Audit Costs, And Access To Financing Among Culinary Kristianto, Giovanny; Dianningsih
Jurnal Ilmiah Ekonomi Manajemen & Bisnis Vol. 4 No. 2 (2026): May 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/bq5gtv89

Abstract

This study offers originality by examining access to financing among culinary MSMEs through the combined lens of audited financial statements, financial literacy, and perceived audit costs, a relationship that remains underexplored in the local context of Banyumas Regency. The study aims to analyze whether these three factors influence the ease of access to external financing for culinary MSMEs. A quantitative explanatory approach with a cross-sectional survey design was employed. Data were collected from 135 owners/managers of culinary MSMEs affiliated with ASPIKMAS Patikraja, Banyumas Regency, using a structured questionnaire with a five-point Likert scale. The data were analyzed using PLS-SEM with bootstrapping of 5,000 resamples. The empirical results show that the model has very weak explanatory power (R² = 0.011), and none of the proposed predictors significantly affect financing access: audited financial statements (β = −0.097; p = 0.256), financial literacy (β = −0.002; p = 0.977), and perceived audit costs (β = −0.039; p = 0.670). These findings imply that financing access among culinary MSMEs is likely shaped more by contextual lending factors, such as collateral, cash-flow stability, business legality, and relationship lending, than by audit-related attributes alone
Capital Market Development and Labor Absorption in the Financial Sector: A Systematic Literature Review Dhenok Darwanti; Lailani, Evi Okli; Maryam, Siti; Adiguna , Patria; Rita, Rita
Jurnal Ilmiah Ekonomi Manajemen & Bisnis Vol. 4 No. 2 (2026): May 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/c275cm42

Abstract

This study examines the relationship between capital market development and labor absorption in the financial sector through a systematic literature review approach. The originality of this research lies in its specific focus on the sectoral employment impact of capital market development within the financial industry, an area that has received limited comprehensive synthesis in prior studies. The objective of this study is to identify the patterns of relationship, transmission mechanisms, and structural changes associated with capital market expansion and employment dynamics in the financial sector. The research method applies a systematic literature review by analyzing peer-reviewed journal articles indexed nationally and internationally within the period 2000–2024. The empirical findings indicate that capital market development generally contributes positively to labor absorption through the expansion of financial institutions, increased trading activities, and financial product innovation. However, technological advancement, digitalization, and automation significantly reshape labor demand toward technology-based and analytical competencies. The implications of this study emphasize the importance of aligning capital market development policies with human capital enhancement strategies to ensure inclusive and sustainable job creation in the financial sector
CORSUS Accounting Information System and Internal Control Effectiveness: An Empirical Study at Yes Brebes Salted Egg Store Mei Liana, Dina; Bahri Kamal; Imam Hasan
Jurnal Ilmiah Ekonomi Manajemen & Bisnis Vol. 4 No. 2 (2026): May 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/qh9nx438

Abstract

This study investigates the implementation of the Corsus Accounting Information System (AIS) in enhancing internal control effectiveness at Yes Brebes Salted Egg Store. Employing a qualitative descriptive approach, data were collected through field observation, semi-structured interviews, and documentation analysis. The findings reveal that while Corsus adequately supports transaction recording and inventory management, significant internal control deficiencies persist across three dimensions: unclear functional role separation, insufficient workforce competency due to the absence of structured training programs, and technical constraints including on-premise server limitations and the lack of automated data backup. The evaluation indicates that only the authorization and recording element demonstrates partial compliance, while organizational structure, sound operational practices, and human resource competency remain inadequate. This study recommends organizational restructuring, systematic employee training, and a transition toward cloud-based infrastructure with automated backup capabilities to strengthen overall internal control effectiveness
DETERMINANTS OF FIRM VALUE: EVIDENCE FROM CAPITAL STRUCTURE AND PROFITABILITY (CASE STUDY OF PT NIPPON INDOSARI CORPINDO TBK 2015–2024 Shabrina, Nina; Tias, Rosalina Wati
Jurnal Ilmiah Ekonomi Manajemen & Bisnis Vol. 4 No. 2 (2026): May 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/d3ymvk24

Abstract

Firm value is a critical indicator of corporate performance; however, empirical evidence on the determinants of firm value—particularly in the Indonesian food and beverage sector—remains inconclusive. Prior studies have reported mixed findings regarding the effects of capital structure and profitability on firm value, suggesting the need for further investigation in a single-firm longitudinal context. This study aims to address this gap by providing empirical evidence on the partial and simultaneous effects of Debt to Asset Ratio (DAR) and Return on Asset (ROA) on Firm Value at PT Nippon Indosari Corpindo Tbk over the period 2015–2024. The population of this study is PT Nippon Indosari Corpindo Tbk, with samples determined through purposive sampling. The research employs a quantitative descriptive method, with data tested using classical assumption tests—including normality, multicollinearity, heteroscedasticity, and autocorrelation tests—followed by correlation and determination tests, multiple linear regression analysis, partial test (t-test), and simultaneous test (F-test), processed using Eviews 12. The results indicate that partially, DAR has a significant effect on Firm Value, while ROA does not. However, the simultaneous test (F-test) confirms that DAR and ROA jointly have a significant effect on Firm Value. This study contributes to the literature by demonstrating that capital structure, proxied by DAR, is a more dominant determinant of firm value than profitability in the context of a leading Indonesian food manufacturer, offering practical implications for managerial decision-making related to financing policy
The Effectiveness of Digital Marketing in Increasing Sales of MSME Products in Balikpapan Maulana, Indra; Rahmatullah, Dedy; Widayati, Nurfiza
Jurnal Ilmiah Ekonomi Manajemen & Bisnis Vol. 4 No. 2 (2026): May 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/3e4e1z48

Abstract

This study analyzes the effectiveness of digital marketing in improving the sales performance of Micro, Small, and Medium Enterprises (MSMEs) at the East Kalimantan MSME Gallery in Balikpapan. A mixed-method approach is employed, combining quantitative and qualitative analyses. The sample consists of 30 MSMEs, divided equally into 15 digital-based and 15 non-digital businesses, selected through purposive sampling. Quantitative data are analyzed using simple linear regression with Stata software, while qualitative insights are used to enrich the interpretation of the findings. The results indicate that digital marketing effectiveness has a positive and statistically significant impact on MSME sales performance, with a regression coefficient of 0.729 and an R² value of 0.8042, meaning that 80.42% of the variation in sales performance is explained by digital marketing effectiveness. Qualitative findings further reveal that MSMEs adopting digital platforms benefit from broader market access, increased customer reach, and stronger brand recognition. Overall, the study concludes that digital marketing plays a vital role in enhancing MSME competitiveness and supporting sustainable regional economic growth.
Dynamics of Chicken Egg Pricing at Simpang Pulai Traditional Market, Jambi City Amanda, Riri Gusthia; Anggraini, Dessy
Jurnal Ilmiah Ekonomi Manajemen & Bisnis Vol. 4 No. 2 (2026): May 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/76stcs17

Abstract

This research offers novelty through its specific examination of chicken egg price dynamics in traditional markets from an Islamic economic perspective at Simpang Pulai Market, Jambi City, an area that has received limited scholarly attention. The study aims to analyze the factors influencing price fluctuations and evaluate their conformity with Sharia principles. This research employs a qualitative method with a field research approach through direct interviews with traders and buyers, supported by documentation and literature studies. The findings reveal that price fluctuations are influenced by distributor supply, consumer demand levels, competition among traders, product quality, and consumers’ purchasing power. The pricing mechanism occurs naturally according to market conditions without interventions that disadvantage any party. From the perspective of Islamic economics, these practices reflect the principles of justice, transparency, and mutual consent between sellers and buyers, with no evidence of price manipulation or hoarding practices. The findings highlight that traditional markets function not only as centers of economic transactions but also as spaces capable of creating fair pricing mechanisms aligned with Sharia values, thereby offering a potential model for strengthening Islamic based trading systems.

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