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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 43 Documents
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Public Satisfaction Index Analysis At The Embong Ijuk Village Office Bermani Ilir District Putri, Cyndi Dwi; Anggriani, Ida; Putra, Iswidana Utama
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2026): Januari
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jemba.v2i2.479

Abstract

The measurement of the Community Satisfaction Index (IKM) also helps public service implementers identify several aspects that need improvement to enhance the quality of public services, particularly at the Embong Ijuk Village Office, Bermani Ilir District. This study aims to analyze the level of the Community Satisfaction Index (IKM) at the Embong Ijuk Village Office, Bermani Ilir District. The method used refers to the Community Satisfaction Survey (SKM) in accordance with the guidelines stated in the Regulation of the Minister for Administrative and Bureaucratic Reform of the Republic of Indonesia Number 14 of 2017, which includes nine indicators: requirements, procedures, completion time, costs/tariffs, product specifications of service types, competence of implementers, behavior of implementers, facilities and infrastructure, as well as complaint handling, suggestions, and feedback. The results of the analysis show that the level of community satisfaction with public services at the Embong Ijuk Village Office achieved an IKM score of 76.75, with a B service quality rating and a “Good” category, as it falls within the conversion value range of 76.61–88.30. The lowest-scoring element was service completion time, with an average of 2.30, categorized as less satisfactory (interval 2.60–3.064). Meanwhile, the highest-scoring element was implementers’ behavior, which obtained an average of 3.29, categorized as Good.
Implementation Of The Community Satisfaction Index (Ikm) Measurement At Muara Betung Village Office, Ulu Musi District, Empat Lawang Regency Suradilaga, Nanda; Susanti, Neri; Febliansa, M Rahman
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2026): Januari
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jemba.v2i2.480

Abstract

The implementation of the Community Satisfaction Index (IKM) measurement plays an important role in helping public service officials identify aspects that need improvement to achieve more optimal service delivery. In this context, the study was conducted at the Muara Betung Village Office, Ulu Musi District, Empat Lawang Regency, focusing on analyzing the level of community satisfaction with the public services provided. This study aims to determine and analyze the level of the Community Satisfaction Index (IKM) in Muara Betung Village. The research method refers to the Community Satisfaction Survey (SKM) guidelines as regulated in the Regulation of the Minister of State Apparatus Empowerment and Bureaucratic Reform of the Republic of Indonesia Number 14 of 2017. The survey assesses nine service elements, namely: requirements, procedures, service completion time, fees/tariffs, product or service type, competence of service providers, behavior of service providers, facilities and infrastructure, and complaint and suggestion handling. Based on the analysis results, the Community Satisfaction Index score was 78.75, which falls under service quality category B (Good), as it lies within the conversion range of 76.61–88.30. The lowest score was found in the service completion time element, with an average score of 2.29, categorized as less satisfactory. Meanwhile, the highest score was obtained in the behavior of service providers element, with an average score of 3.35, categorized as Good. Overall, these results indicate that public service delivery at the Muara Betung Village Office has been carried out well, although improvements are still needed in the aspect of service completion time to further enhance community satisfaction.
The Effect Of Motivation, Communication, And Work Discipline On Teacher Performance At SMAN 6 Seluma Atharrafly, Muhammad; Irwanto, Tito; Prawitasari, Andriyani
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2026): Januari
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jemba.v2i2.492

Abstract

This study aims to examine the effect of motivation, communication, and work discipline on teacher performance at SMAN 6 Seluma. Teacher performance is an important factor in the success of education. Factors such as work motivation, effective communication, and discipline are of primary concern because they are considered to have a significant effect on teacher performance. This study was conducted to determine the partial and simultaneous effects of these three variables in improving the quality of teacher performance at the school. This study uses a quantitative approach with descriptive methods and total sampling techniques from a population of 31 teachers at SMAN 6 Seluma. Data were collected through questionnaires with valid and reliable instruments analyzed using multiple linear regression with the help of SPSS 25 to test the influence of motivation, communication, and work discipline on teacher performance. The analysis results show that partially, work motivation has a positive and significant effect on teacher performance with t-count of 2.650 and a significance of 0.013, but this relationship is negative, indicating that increasing motivation may require a more in-depth evaluation of the form and source of motivation applied. Effective communication also has a positive and significant effect with t-count of 3.109 and a significance of 0.004, indicating that good communication can improve coordination and teacher performance. Work discipline shows the greatest positive effect on teacher performance, with t-count of 5.439 and a significance of 0.000. Simultaneously, the variables of motivation, communication, and work discipline have a significant effect on teacher performance with a calculated F count of 36.541 and significance of 0.000, as well as a coefficient of determination R2 of 0.780. These results confirm that these three variables collectively play an important role in improving teacher performance in schools.
Analysis Of The Financing Procedure Assessment Process In Leasing Companies In An Effort To Prevent Bad Debts: A Case Study Of PT. Astra Credit Company Sukabumi Nugraha, Septiana; Nugroho , Gatot Wahyu; Eriswanto , Elan
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2026): Januari
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jemba.v2i2.496

Abstract

This research aims to analyze the process of assessing financing procedures at leasing companies in an effort to prevent bad credit, focusing on the case study of PT Astra Credit Company Sukabumi. In the business world, leasing companies play an important role in providing financing solutions for consumers who need goods or vehicles. However, the risk of bad credit is always a challenge that needs to be faced. Therefore, it is important for leasing companies to have good and effective assessment procedures in managing these risks. This research uses qualitative methods with an in-depth case study approach to identify the stages of financing assessment, risk analysis and mitigation strategies implemented by PT Astra Credit Company Sukabumi. Data was obtained through interviews with management, credit assessment staff, and related analysis. The research results show that PT Astra Credit Company Sukabumi has implemented assessment procedures that involve comprehensive credit worthiness analysis, including verification of prospective consumer data, analysis of payment capabilities, and use of a comprehensive credit scoring system. Apart from that, the company also implements prevention strategies through regular monitoring and strict risk mitigation measures. This research provides an important contribution in understanding financing assessment practices in leasing companies and provides recommendations for improving assessment procedures to prevent bad credit more effectively.
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.

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