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Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Published by Lembaga Pengembangan Kinerja Dosen
ISSN : 28095901     EISSN : 28096037     DOI : 10.55606
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan (JEMPPER): menyambut baik kiriman yang memberikan wawasan tentang masalah terkini dan utama yang berhubungan dengan studi Ilmu Ekonomi Manajemen termasuk Manajemen Pariwisata dan Perhotelan. Jurnal ini menyediakan tempat bagi para peneliti dan praktisi Ekonomi Manajemen termasuk bidang kepariwisataan dan perhotelan untuk berdiskusi, mengejar dan mempromosikan pengetahuan di bidang-bidang yang muncul dan berkembang dalam studi Ilmu Ekonomi Manajemen termasuk Manajemen Pariwisata dan Perhotelan. Artikel bisa ditulis dalam bahasa Inggris atau bahasa Indonesia dan diterbitkan 3 kali setahun: Januari, Mei dan September.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 305 Documents
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Analisis Peranan Ekonomi Digital dalam Meningkatkan Pendapatan Pelaku Usaha Mikro Kecil Menengah (UMKM) di Indonesia Yolanda Widya Anggreni Situmorang; Bakhtiar Efendi; Lia Nazliana Nasution
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 4 No. 2 (2025): Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v4i2.4786

Abstract

This study aims to evaluate the extent to which the digital economy plays a role in increasing the income of Micro, Small and Medium Enterprises (MSMEs) in Indonesia. This research methodology is quantitative with the Two-Stage Least Squares (TSLS) approach. The variables analyzed include capital, interest rates, inflation, the use of electronic money (e-money), and Gross Domestic Product (GDP). The results reveal that e-money utilization and GDP growth have a significant positive influence on increasing MSME income. In contrast, inflation has a negative impact. The model that includes e-money and inflation variables has the highest R-squared value, indicating a strong explanatory ability of the income variable. These findings reinforce the importance of digital literacy and economic stability as key supporting factors in optimizing the potential of the digital economy for MSME players.
Analisis Kesehatan Bank Umum Syariah di Indonesia Menggunakan Metode RBBR Tahun 2021-2024 Arisha Putri Pradita; Vika Diyah Ardiyanti
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 4 No. 2 (2025): Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v4i2.4806

Abstract

This study aims to analyze the health of Islamic Commercial Banks in Indonesia using four indicators of the Risk-Based Bank Rating (RBBR) method: risk profile (NPF), profitability (ROA), capital (CAR), and good corporate governance (GCG) from 2021 to 2024. A descriptive research approach was employed, utilizing secondary data obtained from the Islamic Banking Statistics reports published by the Financial Services Authority (OJK). Data analysis was conducted by presenting tables and identifying performance trends in each of the main RBBR indicators, namely risk profile (NPF), profitability (ROA), capital (CAR), and good corporate governance (GCG). The results of the study indicate that Islamic Commercial Banks in Indonesia have demonstrated a positive trend across all indicators. The risk profile indicator, represented by Non-Performing Financing (NPF), showed a decline from 2.59% in 2021 to 2.08% in 2024, placing Islamic Commercial Banks in the "healthy" category. The profitability indicator also improved, with Return on Assets (ROA) increasing from 1.55% to 2.07%, reflecting enhanced operational efficiency and moving from a “fairly healthy” to “healthy” condition. In terms of capital, the Capital Adequacy Ratio (CAR) remained consistently high, ranging from 25.30% to 26.28%, indicating a very strong and resilient capital position. Finally, the GCG factor consistently achieved a score of 2, indicating a “good” level of corporate governance implementation. Collectively, these findings conclude that Islamic Commercial Banks in Indonesia were in a sound and stable condition throughout the observation period based on the RBBR assessment, affirming the effectiveness of these principles in ensuring the performance and sustainability of the Islamic banking sector.
Evaluasi Penerapan Sistem Pembukuan Manual dalam Penyusunan Laporan Keuangan pada PT Javindo Utama Tahun 2022-2024 Viera Pramestya Makuta; Saridawati Saridawati
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 4 No. 2 (2025): Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v4i2.4807

Abstract

Manual bookkeeping system Manual bookkeeping is a system of recording financial transactions that is carried out conventionally using ledgers, journals, and worksheets without the help of accounting software. Manual bookkeeping has advantages in terms of cost affordability and ease of implementation for small businesses. However, the main weakness of this system is its susceptibility to recording errors and delays in preparing financial reports. PT Javindo is a medium- scale company in the construction sector that still uses a manual bookkeeping system. This has had an impact on the results of financial reports that are less credible and prone to misrepresentation and do not comply with financial accounting standards in Indonesia. The evaluation results concluded that there were many weaknesses in the implementation of the manual bookkeeping system, so it is better for PT Javindo to revolutionize the system and implement accounting system-based recording.
Analisis Hubungan Manajemen Modal Kerja dan Kinerja Keuangan : Perspektif Profitabilitas Ardhan Ardiansyah Kawakibi; Mohamad Yusuf Kurniawan
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 4 No. 2 (2025): Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v4i2.4810

Abstract

The purpose of this paper is to determine and analyze the effect of working capital management to firms’ profitability. This study describes the effect of Days of Receivable, Days of Inventory, Days of Payable, and Cash Conversion Cycle on Return on Assets (ROA) of firms. This research uses descriptive quantitative method performed on plastic manufacturing firms listed on the Indonesia stock exchanges during five periods using data collected from the annual financial statements of the firm. The data are analyzed using multiple linear regression analysis. The results of this research show that, partially, period of receivable and period of inventory have a significant and positive effect on profitability. This means that if the period of receivable and the periods of inventory increases, the profitability will increase. A significant and negative effect on profitability is inflicted by period of debt and cash conversion cycle. This means that if the period of debt and cash conversion cycle increases, the profitability of the firms will decrease.
Pengelolaan Potensi Wisata Bukit Pilar oleh Karang Taruna di Desa Pangkalan Kecamatan Langkaplancar Kabupaten Pangandaran Dede Rijki Pauzi; Arie Budiawan; Asep Nurdin Rosihan Anwar
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 4 No. 2 (2025): Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v4i2.4813

Abstract

Bukit Pilar, a tourist attraction located in Pangkalan Village, Karang Taruna, Langkaplancar District, Pangandaran Regency, is the subject of research conducted by Karang Taruna of Pangkalan Village with the aim of identifying how the tourism potential of Bukit Pilar is managed. This research uses a descriptive or narrative approach, applying qualitative methods to understand or describe the studied phenomenon. A comprehensive evaluation of all collected data from various sources, such as interviews, observational studies, documents, and conclusions, is the initial step in the data analysis procedures. The results of this research provide insights into how Karang Taruna in Pangkalan Village, Langkaplancar District, Pangandaran Regency, manages the tourism potential of Bukit Pilar. Several factors have contributed to the failure in management, including: (1) The absence of a formal body with a clear hierarchy of responsibilities and a lack of experienced human resources in the fundamentals of tourism and public service. (2) Limited promotion of tourism through social media content creation (e.g., Instagram, TikTok) and the lack of tourism package offerings. (3) Lack of collaboration among local government, investors, and academics in developing sustainable tourism. The obstacles identified in each of these indicators include: (1) The village government has not issued an official decree (SK) assigning Karang Taruna the authority to manage the Bukit Pilar tourism site. There is also a lack of skilled human resources capable of managing the tourism object. (2) Social media has not been effectively utilized, and tourism packages have not been developed to promote Bukit Pilar. (3) The management of Bukit Pilar has not yet coordinated with the tourism office and potential investors. In response to these challenges, the managers of Bukit Pilar are approaching the village government to initiate coordination with the tourism office. However, the management of the Bukit Pilar tourism object still faces various obstacles, resulting in the dimensions and indicators of tourism management not being optimally achieved.
Identifikasi Daya Tarik Wisata Danau Sigombak Untuk Pengembangan Wisata Perdesaan Kabupaten Tebo Nefriwati Hilmi; Harne Julianti Tou; Dea Rizky Saputri; Aria Bagiasa Chidmahdjati; Arie Afriadi; Hoki Apriyenson
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 4 No. 1 (2025): : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v4i1.4831

Abstract

Penelitian ini bertujuan untuk mengidentifikasi daya tarik wisata Danau Sigombak sebagai destinasi wisata perdesaan di Kabupaten Tebo, Provinsi Jambi. Pendekatan Something to See, Something to Do, dan Something to Buy digunakan sebagai kerangka analisis untuk menilai aspek visual, aktivitas wisata, dan potensi ekonomi lokal. Hasil penelitian menunjukkan bahwa Danau Sigombak memiliki daya tarik alam berupa danau yang dikelilingi hutan dan pohon arau besar, serta nilai budaya lokal seperti tradisi Mandi Balimau Gedang dan Festival Pacu Perahu Tradisional. Aktivitas wisata seperti bermain perahu, bersantai di gazebo, dan menikmati pemandangan sudah tersedia dan mendukung pengalaman wisata. Namun, aspek Something to Buy masih belum optimal karena belum adanya produk lokal atau makanan khas yang dijual. Sarana pendukung seperti musholla, toilet, dan tempat parkir sudah tersedia, namun memerlukan perawatan. Warung makan belum tersedia di kawasan wisata, dan toko souvenir belum berfungsi secara aktif. Penelitian ini merekomendasikan peningkatan fasilitas dan pengembangan ekonomi kreatif masyarakat lokal untuk mendukung keberlanjutan destinasi. Temuan ini diharapkan menjadi masukan bagi pemerintah daerah dalam merumuskan strategi pengembangan wisata berbasis potensi lokal dan pemberdayaan masyarakat.
Strategi Pengembangan Wisata Heritage Kya Kya Kembang Jepun sebagai Destinasi Wisata Prioritas Kota Surabaya Diana Izzati; Fahrurozy Darmawan
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 4 No. 2 (2025): Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v4i2.4871

Abstract

Kya Kya Kembang Jepun is a heritage area in Surabaya with significant historical and cultural value. However, this area faces challenges in sustainable management, inconsistent policies, and lack of coordination among stakeholders. This study aims to analyze the development strategies for Kya Kya Kembang Jepun as a tourism destination using the 4A framework (Attraction, Amenity, Accessibility, Ancillary) and SWOT analysis (Strength, Weakness, Opportunity, Threat). A descriptive qualitative method was employed, with data collected through observation, in-depth interviews, and documentation from relevant informants. The findings indicate that Kya Kya possesses strong cultural attractions, Chinese culinary offerings, and cultural performances that support its tourism branding. Accessibility is adequate, but improvements in transportation and parking are necessary. Available amenities are satisfactory, but maintenance requires attention. Based on the SWOT analysis, recommended strategies include sustainable revitalization, strengthening inter-agency collaboration, and more targeted digital promotion. With the right strategies, Kya Kya Kembang Jepun has the potential to become a competitive and sustainable heritage tourism icon in Surabaya.
Meningkatkan Kepuasan Pelanggan Hotel Melalui Layanan Front Office Berkualitas, Harga, Dan Customer Experience: Studi Empiris Pada Hotel Horison Kotaraja, Papua Pandan Setiadi; Indra Fahrizal
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 4 No. 1 (2025): : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v4i1.4872

Abstract

This study aims to analyze the influence of front office service quality, price perception, and customer experience on customer satisfaction at the Horison Kotaraja Hotel Papua. This research method uses a quantitative approach with multiple linear regression analysis, using primary data obtained from 150 respondents using an online questionnaire. The results showed that the three variables had a significant positive effect on customer satisfaction. Price perception is the most dominant variable in influencing customer satisfaction, followed by customer experience and front office service quality. These findings provide the importance for hotel management to improve customer satisfaction through the right pricing strategy, consistent frontliner service, and creating a memorable customer experience.
Transformasi Qris sebagai Instrumen Pembayaran Digital dalam Perspektif Ekonomi Syariah Ade Suryawirawan
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 4 No. 1 (2025): : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v4i1.4892

Abstract

The rapid expansion of digital payment systems in Indonesia is reflected in a 198.7% increase in Quick Response Code Indonesian Standard (QRIS) transactions during the first quarter of 2025, involving over 53 million active users and 34 million registered merchants. This study aims to examine the integration of financial technology with Islamic economic principles and to develop a digital financial services framework based on maqashid shariah. As a modern payment instrument, digital money offers efficiency, flexibility, and robust security features. However, its implementation must adhere to Islamic legal principles, particularly by avoiding riba (usury), gharar (uncertainty), and other prohibited elements. Fatwas issued by the National Sharia Council of the Indonesian Ulema Council (DSN-MUI) serve as fundamental references to ensure the sharia compliance of digital financial transactions. Contracts such as mudharabah, musyarakah, and wakalah are frequently employed in Islamic fintech to maintain alignment with Islamic legal norms. This research adopts a qualitative descriptive approach, utilizing data from academic literature, Islamic finance sources, and regulatory documents related to digital payment systems. The findings emphasize QRIS’s substantial role in advancing Islamic financial inclusion, enhancing transaction security, and broadening public access to sharia-compliant financial services. This study contributes to the ongoing discourse on fostering an equitable, ethical, and competitive digital financial ecosystem grounded in maqashid shariah principles.
The Influence of Computer Application Utilization on Efficiency Management Strategy and Accounting Reporting for UMKM Free Antonius Simanjuntak; Aidil Putra; Pius Deski Manalu; Sjukun Sjukun
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 4 No. 1 (2025): : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v4i1.4824

Abstract

This study aims to analyze the effect of computer application utilization on the efficiency of management strategies and accounting reporting in Micro, Small, and Medium Enterprises (UMKM). Digitalization of business processes through computer applications such as accounting software, management systems, and strategic dashboards has become a necessity for UMKM to compete in the era of digital transformation. This study uses a quantitative approach with respondents of 50 UMKM actors in Medan City who have used computer applications in their business operations. Data were collected through questionnaires and analyzed using simple linear regression with the help of SPSS software. The results showed that the use of computer applications had a significant effect on increasing the efficiency of management strategies (R² = 0.58) and accounting reporting (R² = 0.63). This finding reinforces the importance of technology integration in UMKM operations to improve competitiveness and accountability. This study recommends expanding the use of computer applications comprehensively and digitalization training for UMKM actors.

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