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INDONESIA
Jurnal Ekonomi, Manajemen, Bisnis, dan Akuntansi
Published by Utami Publisher
ISSN : -     EISSN : 30642191     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Economics: Economic theory, macroeconomics, microeconomics, international economics, and development economics. Management: Strategic management, human resource management, operations management, organizational behavior, and leadership. Business: Entrepreneurship, marketing, business strategy, innovation, and small business management. Accounting: Financial accounting, management accounting, auditing, taxation, and accounting information systems. Finance: Corporate finance, investment analysis, financial markets, and risk management. Sustainability and Corporate Governance: Sustainable business practices, corporate social responsibility, and ethical governance.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 9 Documents
 1 
Search results for , issue "Vol. 2 No. 3 (2026): April" : 9 Documents clear
The Effect Of Traininig And Compensation On Employee Performance At Hotel Mercure In Bengkulu City Oktavia, Ferda; Afriani, Sulisti; Putra, Iswidana Utama
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 3 (2026): April
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jemba.v2i3.424

Abstract

The purpose of this study is to determine the effect of training on employee performance, to identify the effect of compensation on employee performance, and to analyze the combined effect of training and compensation on employee performance at Hotel Mercure in Bengkulu City. The results of this study indicate the regression equation Y = 15.637 + 0.109X₁ + 0.463X₂ + e, showing that training (X₁) and compensation (X₂) have a positive effect on employee performance (Y). The coefficient of determination (R² = 0.371) indicates that training and compensation together can explain 37.1% of the variation in employee performance, while the remaining 62.9% is influenced by other factors outside this study.Partial test results show that training has a positive but not significant effect on employee performance (tcount 1.054 < ttable 1.670; sig. 0.296 > 0.05), while compensation has a positive and significant effect (tcount 4.756 > ttable 1.670; sig. 0.001 < 0.05). Simultaneously, the F-test results show that training and compensation have a positive and significant effect on employee performance (sig. 0.001 < 0.05). Overall, improving the training system and providing appropriate compensation can enhance employee performance at Hotel Mercure Bengkulu City.
The Effect Of Event Marketing And Sponsorship On Brand Awareness Of Noodle Products At PT. Indofood Sukses Makmur Tbk Bengkulu City Rahmadania, Della; Wijaya, Ermy; Rydarto, Dennis
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 3 (2026): April
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jemba.v2i3.425

Abstract

This study aims to determine the effect of event marketing and sponsorship on brand awareness of Indofood products in Bengkulu City. The research employs a quantitative approach using a survey method through a Likert-scale questionnaire distributed to Indofood consumers. Data were analyzed using multiple linear regression with the help of SPSS version 26.0. The results of the analysis indicate that event marketing and sponsorship have a positive effect on brand awareness, as shown by the regression equation Y = 5.092 + 0.394X1 + 0.494X2. The t-test results show that event marketing has a tvalue of 2.400 > ttable 1.659, and sponsorship has a tvalue of 2.961 > ttable 1.659, both indicating significant partial effects. Simultaneously, the F-test result shows an Fvalue of 856.177 > F-table 3.08 with a significance level of 0.05, meaning that both variables jointly have a significant influence. The coefficient of determination (R²) of 0.943 indicates that 94.3% of the variation in brand awareness is explained by these two variables, suggesting that Indofood’s promotional strategy is highly effective in enhancing brand recognition and image.
The Effect Of Recruitment, Training, And Compensation On Employee Performance At Bank Bengkulu Azhari, Nirman; Afriani, Sulisti; Putri, Lydia Gustina
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 3 (2026): April
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jemba.v2i3.443

Abstract

This research is motivated by the importance of human resource management in improving organizational performance, especially in the highly competitive banking sector. Bank Bengkulu as a regional financial institution is required to be able to optimize the performance of its employees through a selective recruitment process, relevant training, and a fair and motivating compensation system. These three aspects have a strategic role in creating a quality, productive, and loyal workforce to the organization. The objective of this study is to determine the influence of recruitment, training, and compensation both partially and simultaneously on the performance of Bank Bengkulu employees. The method used is a quantitative approach by distributing questionnaires to 30 respondents who are permanent employees of Bank Bengkulu. The data was analyzed using validity tests, reliability tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination (R²) with the help of the SPSS version 26 program to test the hypotheses that had been formulated. The results showed that recruitment has a positive and significant effect on employee performance, training has a negative and significant effect, while compensation has a positive but not significant effect on employee performance. Simultaneously, these three variables have a significant effect on performance with an F count of 12.834 and an R² of 0.733, which means that 73.3% of the variation in employee performance is explained by these three variables.
Financial Performance Analysis (Case Study Of PT Astra International Tbk) Ananda, Dea Try; Effendi, Bahman; Wagini, Wagini
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 3 (2026): April
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jemba.v2i3.446

Abstract

Financial performance reflects the development of a company's financial turnover over a specific period. A company's financial performance can be measured using financial ratio analysis. Indicators for determining whether financial performance is categorized as excellent, good, or poor can be based on general industry standards.The purpose of this study is to analyze the financial performance of PT Astra International Tbk.The financial statement analysis technique used is financial ratio analysis. Financial ratio analysis clarifies or provides an overview of the financial condition or position from one period to the next. Ratios used in financial statement analysis to improve financial performance include solvency ratios, liquidity ratios, profitability ratios, and activity ratios. By understanding a company's financial ratios, we can understand the company's condition and thus measure its financial performance.Therefore, the results of calculating the liquidity ratio using industry standards, the current ratio and quick ratio, averaged 2.66 times for the current ratio and 0.85 times for the quick ratio. Based on the results of the financial performance analysis of PT Astra International Tbk conducted using liquidity, solvency, activity, and profitability ratios in 2024, several conclusions can be drawn. Analysis of liquidity ratios (such as the Current Ratio and Quick Ratio) shows that PT Astra International Tbk is in a fairly good liquid condition. These ratios are generally above industry standards, indicating that the company is able to meet its short-term obligations as they fall due. Analysis of solvency ratios (such as the Debt to Equity Ratio and Debt to Asset Ratio) shows that the level of debt use by the company is in the moderate/healthy category. This reflects a strong capital structure and well-managed financial risks, where most of the company's assets are funded by equity rather than debt. Analysis of activity ratios (such as Total Asset Turnover and Inventory Turnover) shows that the company is relatively efficient in utilizing its assets to generate sales. Total Asset Turnover shows a high asset turnover rate, indicating effective asset management in supporting the Company's operational volume. Profitability ratios (such as Return on Assets (ROA) and Return on Equity (ROE)) indicate that the company's performance in generating profits from its assets and equity is very good and efficient. There was a downward trend in ROA and ROE during the analysis period, indicating management's effectiveness in managing the company's resources to generate profits.
The Effect Of Work Environment, Competence, And Internal Communication On The Work Productivity Of Employees At Regional Secretariat Of Seluma Regency Cahyani, Jingga Febbya; Anggriani, Ida; Melinda, Tri Febrina
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 3 (2026): April
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jemba.v2i3.456

Abstract

A conducive working environment, both physically and psychologically, can increase employee motivation and comfort at work. Employee competence, which includes knowledge, skills, and professional attitudes, is key to completing tasks efficiently. Meanwhile, smooth and effective internal communication between employees and superiors supports the smooth flow of information and teamwork. Therefore, this study aims to examine how these three factors affect the work productivity of employees at Regional Secretariat of Seluma Regency. The purpose of this study is to determine whether the work environment, competence, and internal communication simultaneously affect the work productivity of employees at Regional Secretariat of Seluma Regency. This study is a quantitative descriptive study. The data collection method in this study used a questionnaire technique, with a sample of 107 respondents. The results showed that the multiple linear regression was Y 21.170 + 0.143 X1 + 0.316 X2 + + 0.144 X3 + 3.820. Where the coefficient has a positive value, it means that there is a positive or unidirectional relationship between the variables of Work Environment (X1), Competence (X2) and Internal Communication (X3) with a value of 0 (zero), then the Work Productivity of Employees at Regional Secretariat of Seluma Regency. The results of the Work Environment (XI) test show that t count 2.462 > t table 1.659 and significance 0.015 < 0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning that the Work Environment (XI) has a positive and significant effect on the Work Productivity of Employees. The Competence (X2) test results show that t count 5.333 > t table 1.659 and significance 0.000 < 0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning that Competence (X2) has a positive and significant effect on the Work Productivity of Employees. The results of the Internal Communication test (X3) show that t count 2.532 > t table 1.659 and significance 0.015 < 0.05, so the results of the Ha hypothesis are accepted and Ho is rejected, meaning that Internal Communication (X3) has a positive and significant effect on the Work Productivity of Employees at Regional Secretariat of Seluma Regency. Based on a comparison of F count with F table, the value F count is greater than F table, namely 15.549 > 2.46. Therefore, it can be concluded that the hypothesis is accepted, meaning that there is a simultaneous influence between the Work Environment (XI), Competence (X2), and Internal Communication (X3) on the Work Productivity (Y) of Employees at Regional Secretariat of Seluma Regency. This can be seen at a significance level of 0.000 < 0.05.
Strategi Ketahanan Tanpa Akhir Di Era Persaingan Tranformasi Digital (Studi Kasus Percetakan Raffaeza) Deri, Deri; Suwarni, Suwarni; Soleh, Ahmad
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 3 (2026): April
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jemba.v2i3.504

Abstract

The development of digital technology has brought significant changes to business models in various sectors, including the printing industry. Increasingly fierce competition has forced businesses to adapt to innovation and sustainable strategies. This study aims to analyse the endless resilience strategy implemented by Raffaeza Printing in facing the challenges of digital transformation. This study uses a qualitative method with a case study approach. Data was obtained through observation, in-depth interviews, and documentation. The results show that Raffaeza was able to survive through three main strategies, namely (1) digitisation of customer services, (2) diversification of technology-based products, and (3) strengthening human resources through digital training. These strategies have proven effective in improving operational efficiency, expanding the market, and maintaining customer loyalty. This study emphasises the importance of continuous innovation and technological adaptation as the foundation of business resilience in the digital era.
The Effect Of Employee Welfare, Work Environment, And Interpersonal Relationships On The Work Productivity Of Employees At Pt. Bumi Anugerah Sawit Bengkulu Utara Alamsyah, Alif Novliyan; Irwanto, Tito; Subhi, Ramadan
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 3 (2026): April
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jemba.v2i3.527

Abstract

Employee work productivity is an important factor for the success of the company. PT. Bumi Anugerah Sawit faces challenges in maintaining productivity amidst high work demands, so it requires attention to employee welfare, work environment, and interpersonal relationships. This study aims to analyze the influence of employee welfare, work environment, and interpersonal relationships on employee work productivity at PT. Bumi Anugerah Sawit Bengkulu Utara. The research method uses a quantitative approach with 40 respondents, and the data are analyzed through validity and reliability tests, multiple linear regression, t-test, F-test, and coefficient of determination (R²) using SPSS version 26. The results show that employee welfare (X₁), work environment (X₂), and interpersonal relationships (X₃) have a positive and significant effect on employee work productivity (Y), both partially and simultaneously. The calculated F value of 1041.083> Ftable 2.86 and a significance of 0.000 <0.05, indicating a joint influence between the three independent variables on work productivity. The coefficient of determination (R²) value of 0.843 means that 84.3% of the variation in work productivity can be explained by these three variables, while the remaining 15.7% is influenced by other factors outside the study. Thus, it can be concluded that improving welfare, creating a good work environment, and harmonious interpersonal relationships play an important role in increasing employee work productivity at PT. Bumi Anugerah Sawit Bengkulu Utara.
The Effect Of Knowledge And Risk On Investment Interest Among Students At Dehasen University, Bengkulu Buaton, Wiranda; Susena, Karona Cahya; Wagini, Wagini
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 3 (2026): April
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jemba.v2i3.538

Abstract

This study aims to determine and analyze the influence of knowledge and risk on investment interest among students at Dehasen University Bengkulu. Knowledge is considered an important factor that shapes students' understanding of investment concepts, benefits, and mechanisms, including the various forms of risk involved. On the other hand, perceptions of risk also determine students' readiness to make investment decisions. This study involved 106 students from the 2022 Management Study Program as samples, with data obtained through a questionnaire. The analysis was conducted using multiple linear regression, determination test, as well as t-test and F-test as hypothesis testing. The regression analysis resulted in the equation Y = 4.023 + 0.484X1 + 0.395X2, which shows that knowledge (X1) and risk (X2) have a positive effect on investment interest (Y). The coefficient of determination of 0.768 indicates that knowledge and risk can explain 76.8% of the variation in student investment interest, while the remaining 23.2% is influenced by other variables outside the study. The t-test results at a significance level of 0.05 show that knowledge and risk have a significant partial effect, while the F-test confirms that both variables simultaneously have a significant effect on the investment interest of Dehasen Bengkulu University students. Overall, these findings confirm that increasing knowledge and understanding of risk can encourage students to invest more.”
Pengaruh Kepemimpinan Dan Sistem Shift Kerja Terhadap Work-Life Balance Karyawan SPBU Di Kecamatan Seluma Barat Listika, Listika; Afriani, Sulisti; Putra, Iswidana Utama
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 3 (2026): April
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jemba.v2i3.622

Abstract

Work-life balance is an important aspect in creating employee well-being, particularly in the service sector that implements shift work systems such as gas stations. The balance between work demands and personal life is strongly influenced by leadership style and work schedule arrangements. Inappropriate leadership and poorly managed shift work systems may lead to work stress, fatigue, and a decline in employees’ quality of life.The purpose of this study is to analyze the effect of leadership and shift work systems on employees’ work-life balance, both partially and simultaneously, at gas stations in West Seluma District. This study is expected to provide empirical evidence regarding the role of leadership and shift work arrangements in supporting the balance between employees’ work responsibilities and personal lives..This study employed a quantitative approach using a total sampling technique involving 35 respondents. Data were collected through questionnaires that had been tested for validity and reliability. Data analysis was conducted using multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination with the assistance of SPSS software.The results showed that leadership has a positive and significant effect on employees’ work-life balance (Sig = 0.043), and the shift work system also has a positive and significant effect (Sig = 0.000). Simultaneously, both variables significantly affect work-life balance, as indicated by an F value of 191.267 with a significance level of 0.000. The coefficient of determination (R²) value of 0.923 indicates that 92.3% of the variation in work-life balance is influenced by leadership and shift work systems. Therefore, supportive leadership and fair, proportional shift work arrangements are important factors in maintaining employees’ work-life balance at gas stations.

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