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Contact Name
Aep Saefullah
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lppm@stieganesha.ac.id
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+6281229581992
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aep@stieganesha.ac.id
Editorial Address
Jl. Legoso Raya No. 31 Pisangan Ciputat Timur Kota Tangerang Selatan
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INDONESIA
Jurnal Ilmiah Ekonomi, Manajemen dan Bisnis (EKMABIS)
ISSN : -     EISSN : 29873843     DOI : 10.60023/ekmabis
Core Subject : Economy, Science,
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
Articles 99 Documents
Educational Management of Hypnoteaching-Based Learning Model Development in Islamic Higher Education Subroto, Subroto; Zulhammi, Zulhammi; Siregar, Lis Yulianti Safrida
Jurnal Ilmiah Ekonomi Manajemen & Bisnis Vol. 4 No. 1 (2026): February 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/28yp6r90

Abstract

This study addresses the persistent issue of monotonous instructional practices in Islamic Religious Education (PAI) in higher education, which tend to emphasize surface-level cognitive achievement without effectively engaging students’ subconscious dimensions. From an educational management perspective, this condition reflects limitations in instructional planning, lecturer readiness, and the systematic implementation of innovative learning models. The objective of this research is twofold: (1) to analyze existing learning conditions in the PAI Study Program, and (2) to develop a hypnoteaching-based learning model that is valid, effective, and practical within a structured management framework. This study adopts a Research and Development (R&D) approach using the ADDIE model, which integrates key managerial functions, including planning (analysis and design of the model), organizing (lecturer preparedness and instructional system support), implementation (integration of the model into classroom practice), and evaluation (validation and effectiveness testing as part of quality control). The findings indicate that the developed model achieved a high level of validity, with expert validation reaching 93%, categorized as “very valid.” In the implementation stage, the model proved to be more effective than conventional lecture-based methods, significantly enhancing students’ learning interest, engagement, and active participation. Moreover, the model contributes to a more conducive and psychologically supportive learning environment. From a management standpoint, the hypnoteaching approach supports lecturers in applying structured, persuasive communication strategies while strengthening institutional efforts in improving instructional quality and governance. It also facilitates the internalization of Islamic values through a more holistic and student-centered learning process. In conclusion, this study offers a strategic contribution to educational management by providing a systematic and applicable framework for planning, implementing, and evaluating innovative learning models in higher education
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.
Workload Dynamics and Employee Adaptation Strategies in Coping with Burnout in Three-Star Hotels in Surabaya: A Qualitative Study Zainul Arifin; Abdul Halik; Siti Mujanah
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/m04n7531

Abstract

This study addresses the limited attention given to workload dynamics and burnout adaptation strategies among employees of three-star hotels in Surabaya, particularly within a business-city context. The originality of this research lies in its focus on “organic adaptation strategies” that emerge naturally from employees’ social interactions rather than formal organizational systems. The objective of this study is to explore the dynamics of employee workload and identify the adaptation strategies used to mitigate burnout. A qualitative descriptive approach with a case study design was employed, using in-depth semi-structured interviews, participatory observation, and documentation. Informants were selected through purposive sampling from operational departments. The findings reveal that workload is fluctuative yet consistently high, driven by multitasking demands, limited human resources, and high service expectations. These conditions trigger burnout manifested in emotional exhaustion, depersonalization, and reduced personal accomplishment. Employees respond through individual coping (e.g., prioritization and withdrawal) and social coping (e.g., teamwork and humor), with social strategies proving more effective in sustaining resilience. The study implies that hotel management should integrate psychological well-being into operational policies and formalize informal adaptive practices to create a more sustainable and human-centered work environment.
Analysis of the level of regional financial independence in cities in South Sumatra Province Maryanti Sunami; Siti Hodijah; Parmadi Parmadi
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: 10.60023/8ybe9a45

Abstract

This study aims to analyze the level of regional financial independence and examine differences among cities in South Sumatra Province during the 2020–2024 period. The study employs a quantitative method with a comparative descriptive approach using secondary data obtained from regional budget realization reports. Data analysis was conducted by calculating the regional financial independence ratio and testing hypotheses using the One-Way ANOVA test. The results indicate significant differences in the level of regional financial independence among the cities. Palembang recorded the highest average independence ratio of 67.03 percent and was categorized as participatory, while Prabumulih, Pagar Alam, and Lubuklinggau recorded ratios of 12.10 percent, 11.43 percent, and 14.91 percent, respectively, which were categorized as instructive. Furthermore, the statistical test produced a significance value below 0.05, indicating significant differences in regional financial independence among cities in South Sumatra Province
Spin-Off Implementation of Sharia Business Units in Indonesian General Insurance Companies: Regulatory, Managerial, and Financial Perspectives Eko Suryawadi; Hendra Candra; Abdul Rahman
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: 10.60023/7dvw6035

Abstract

This study aims to analyze the implementation of the spin-off of Sharia Business Units (Unit Usaha Syariah/UUS) in general insurance companies in Indonesia from regulatory, managerial, and financial perspectives. The study is motivated by the mandatory separation policy stipulated in Law No. 4 of 2023 concerning Financial Sector Development and Strengthening and Financial Services Authority Regulation (POJK) No. 11 of 2023, which aim to strengthen the institutional structure and competitiveness of the Islamic financial industry. This study employs a descriptive qualitative approach using secondary data derived from regulations, academic literature, industry reports, financial statements, and official publications issued by the Financial Services Authority and related institutions. The analytical framework combines normative and empirical approaches to examine the implementation dynamics of the spin-off policy. The findings indicate that, from a regulatory perspective, the implementation process involves minimum capital fulfillment, portfolio transfer, regulatory approval, and the establishment of independent sharia entities. From a managerial perspective, the spin-off requires organizational restructuring, strengthening of sharia-based human resources, separation of operational systems, and implementation of sharia-based good corporate governance. From a financial perspective, the spin-off increases operational costs in the initial phase due to investments in systems, infrastructure, and human resources. Nevertheless, in the long term, the policy has the potential to improve operational efficiency, financial transparency, institutional independence, and overall financial performance. Therefore, the successful implementation of the spin-off depends on regulatory readiness, managerial capability, and financial resilience
COMPARISON OF LOCAL GOVERNMENT FINANCIAL PERFORMANCE BETWEEN JAMBI CITY AND SUNGAI PENUH CITY FOR THE PERIOD 2020–2024 Adetiya Purnamasari; Zulfanetti; Dwi Hastuti
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/s7ke0626

Abstract

This study is original in that it conducts a comparative analysis of local government financial performance using various financial ratios and statistical tests on two local governments with similar characteristics, namely the City of Jambi and the City of Sungai Penuh, for the period 2020–2024. The objective of this study is to analyze and compare the financial performance of these two local governments. The method used is quantitative descriptive analysis employing financial ratio techniques, including the financial independence ratio, the effectiveness ratio of Local Original Revenue (PAD), the local government financial efficiency ratio, the operational expenditure balance ratio, the capital expenditure balance ratio, and the local government financial growth ratio. Additionally, an independent samples t-test was used to determine differences between the regions. The data used were secondary data in the form of reports on the implementation of the Regional Revenue and Expenditure Budget (APBD). The results of the study indicate that the financial performance of Jambi City is generally better than that of Sungai Penuh City, particularly in terms of financial independence. The results of the t-test indicate significant differences in the financial independence and expenditure balance ratios, while the effectiveness, efficiency, and growth ratios do not show significant differences. The implications of this study emphasize the importance of enhancing local financial independence and optimizing expenditure allocation to improve local government financial performance.

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