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JIMEK
Published by Pusat Riset dan Inovasi Nasional
ISSN : 28099427     EISSN : 28099893     DOI : 10.55606
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK), SSN: 2809-9893 online dan ISSN:2809-9427 cetak. Jurnal JIMEK diterbitkan Amik Veteran Porwokerto, terbit setahun Tiga kali (Maret, Juli dan November) menerapkan proses peer-review dalam memilih artikel berkualitas berdasarkan penelitian ilmiah dan teoritis. JIMEK diterbitkan untuk mengembangkan dan memperkaya diskusi ilmiah bagi para sarjana dan penulis yang menaruh minat pada isu-isu sosial-budaya di Indonesia. Redaksi menerima artikel berbasis teori dan penelitian. Cakupan keilmuan Jurnal Manajemen, Ekonomi dan Kewirausahaan adalah jurnal yang memuat tentang hasil-hasil penelitian ilmu manajemen yang terdiri dari Manajemen SDM, Manajemen Keuangan, Manajemen Pemasaran, Manajemen Operasional dan Manajemen Bisnis Syariah serta Manajemen Kewirausahaan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 288 Documents
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Pemanfaatan Tongkol Jagung Sebagai Bahan Deodoran Alami untuk Mengurangi Bau dan Bakteri pada Sepatu Yescenia Sigiro; Siska L Batu; Eki Monalisa Br; Yohanna Sitanggang; Putri Kemala Dewi Lubis
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.9570

Abstract

Bad odor and bacterial growth in shoes are common issues experienced by many users, primarily due to the damp conditions after use. Widely available synthetic chemical-based shoe deodorants often raise health concerns and have a negative impact on the environment. Furthermore, corncobs, an abundant agricultural waste product, are underutilized, despite their carbon content and porous structure that have the potential to absorb odors and inhibit bacterial growth. This study aims to test the effectiveness of processed corncobs as a natural deodorant in reducing odor and bacteria in shoes. The research method used a qualitative approach through literature review and interviews with several informants to obtain data on community needs and the potential use of corncobs. The results indicate that corncobs have significant ability to absorb odors and reduce moisture, thereby suppressing the growth of odor-causing bacteria in shoes. Furthermore, the use of corncobs as a natural deodorant is considered safer, environmentally friendly, and has economic prospects due to its readily available and low-cost raw materials.
Determinan Keputusan Pembelian Produk pada Tiktok Shop Aerostreet I Kadek Sudiarta; Putu Purnama Dewi
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.9686

Abstract

This study aims to analyze the determinants of purchase decisions for Aerostreet products on TikTok Shop by focusing on the roles of live streaming and influencers, as well as consumer trust as a mediating variable. The research is motivated by the phenomenon of high Aerostreet sales on TikTok Shop despite consumer complaints regarding product quality, and by previous studies that show inconsistent results regarding the influence of live streaming and influencers on purchase decisions. This research employs a quantitative approach with the TikTok Shop Aerostreet account as the object and involves 160 respondents who have made purchases from the store, selected using purposive sampling. Data were collected through a five-point Likert scale questionnaire and analyzed using SEM-PLS, including outer model testing (validity and reliability) and inner model evaluation (R-square, F-square, Q-square, and hypothesis testing). The results indicate that live streaming and influencers have a positive and significant effect on purchase decisions, and also a positive and significant effect on consumer trust. Consumer trust is likewise shown to have a positive and significant effect on purchase decisions. In addition, consumer trust positively and significantly mediates the relationship between live streaming and purchase decisions, as well as between influencers and purchase decisions on TikTok Shop Aerostreet. These findings confirm that marketing strategies through live streaming and influencers are more effective in driving purchase decisions when they are able to build strong consumer trust.
Peran Literasi Keuangan dalam Memoderasi Pengaruh Inklusi Keuangan dan Digital Payment terhadap Kinerja UMKM Dewa Ayu Sanisca Tryana Putri; I Gusti Ayu Agung Pradnya Dewi
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.9694

Abstract

This study examines the impact of financial inclusion and the use of digital payment on MSME performance, with financial literacy serving as a moderating variable. The research adopts a quantitative approach, employing purposive sampling to select 150 MSME owners as respondents. Data were collected through questionnaires measured using a five-point Likert scale. The data analysis was conducted using Moderated Regression Analysis (MRA) with the assistance of SPSS software. The findings indicate that financial inclusion and digital payment usage have a significant positive effect on MSME performance. Furthermore, financial literacy is proven to strengthen the relationship between financial inclusion and MSME performance, while it weakens the effect of digital payment usage on performance. These results suggest that MSME owners’ financial management capabilities play a crucial role in determining the effectiveness of financial services and digital payment technologies. This study provides important implications for MSME development, particularly highlighting the need to enhance financial literacy so that business owners can optimize the use of financial services and digital technologies to support business performance.
Kendala dan Strategi Penerapan QRIS pada UMKM Warkop Aim Tigander, Desa Kineppen Ramanda Putri; Rizqy Aflaha Najmi Munthe; Selvi Selvi; Samiah BR Harahap; Siti Aisyah
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.9698

Abstract

This article examines the obstacles and strategies for implementing QRIS (Quick Response Code Indonesian Standard) in rural MSMEs, specifically Warkop AIM Tigander in Kineppen Village, Karo Regency, North Sumatra. Digital transformation has changed people's payment patterns, but QRIS adoption in rural areas still faces obstacles such as low digital literacy, cash habits, and resistance to change, not just technical issues. Through qualitative research methods including in-depth interviews and direct observation, it was found that although business owners are familiar with QRIS, its implementation is not optimal. Recommended strategies include community-based education, ongoing mentoring, and improving infrastructure and trust in the security of digital transactions. Support from the government and financial institutions is essential to accelerate the digitalization of MSMEs in rural areas, so that the economic benefits of digital payments can be felt more widely and equitably. This research suggests the need for policies that support the development of digital literacy, as well as intensive training so that MSMEs can adapt to technological changes and increase their competitiveness in an increasingly digital market.
Analysis of The Fiscal Reconciliation Treatment of PT NA in The Determination of Corporate Income Tax Ida Bagus Gede Okta Wismajaya; Putu Purnama Dewi
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.9722

Abstract

The implementation of the self-assessment tax system in Indonesia is often hindered by regulatory complexity, which triggers compliance issues related to Corporate Income Tax. This phenomenon is highlighted in PT NA, a subsidized LPG distributor, which experienced significant divergence between commercial and fiscal financial statements due to subsidized and non-subsidized transactions. The main objective of this study is to analyze the causes of these differences and examine the implications of the fiscal reconciliation process on the calculation of payable Corporate Income Tax. A quantitative-qualitative case study was conducted at PT NA using the 2021 financial statements that had not been optimally reconciled. The analysis was carried out by comparing commercial Profit and Loss with tax regulations (Article 6 and 9 of the Taxation Law). The main results show the existence of Positive Fiscal Adjustments amounting to IDR 8,978,421,881 and Negative Fiscal Adjustments amounting to IDR 9,046,380,000. These adjustments changed the Taxable Income to IDR 870,136,000 and Underpaid Tax to IDR 133,314,700, indicating substantial adjustments from the initial report. It is concluded that fiscal reconciliation is highly crucial and significantly changes the amount of payable Corporate Income Tax. Inaccuracy in this process risks triggering disputes and fiscal sanctions. Practically, this study serves as an important reference for PT NA and similar entities to reconstruct accurate fiscal reports in order to ensure tax compliance.
The Role of Fomo in Mediating The Effect of Hedonic Shopping Motivation and Discounts on Impulsive Buying on The Shopee Platform Dewa Gede Putra Sudiarta; IA Oka Martini
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.9724

Abstract

Changes in the shopping behavior of digital society, particularly Generation Z, show an increase in impulsive buying that occurs spontaneously without careful planning, triggered by ease of access, attractive promotions, and e-commerce features such as those on Shopee that offer fast and seamless transactions. The selection of Denpasar City as the research location is based on its relevance as an economic center with a high proportion of Generation Z and a community that is adaptive to digital technology, making it relevant to examine hedonic shopping motivation, discounts, FOMO, and impulsive buying. The purpose of this study is to identify the effect of each variable, including hedonic shopping motivation, discounts, FOMO, and impulsive buying on the Shopee platform. This study used 115 respondents. The data were then processed using SmartPLS 3 software. The type of data used in this study is quantitative data, with data sources consisting of secondary data and primary data. The data collection technique used a questionnaire distribution, and the data analysis techniques included validity testing, reliability testing, measurement model (outer model), structural model (inner model), and hypothesis testing. The conclusion of this study is that hedonic shopping motivation has a positive and significant effect on FOMO, discounts have a positive and significant effect on FOMO, hedonic shopping motivation has a positive and significant effect on impulsive buying, discounts have a positive and significant effect on impulsive buying, FOMO has a positive and significant effect on impulsive buying, FOMO significantly mediates the relationship between hedonic shopping motivation and impulsive buying, and FOMO also significantly mediates the effect of discounts on impulsive buying. Suggestions for future research include paying attention to the lowest indicators so they can be improved in the future, and expanding the number and variety of respondents so that the results obtained can represent consumer conditions more accurately.
Community Empowerment Through the Digitalization of Nagari Administrative Services in Tanah Datar Regency Ana Zahara; Eka Chyntia; Muhaddis Muhaddis
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.9725

Abstract

This study aims to examine how the digitalization of Nagari administrative services can empower communities in Tanah Datar Regency. Using a case study method, the study finds that the digitalization of Nagari administrative services can improve the efficiency and effectiveness of public services, enabling communities to access services more easily and quickly. In addition, digitalization can enhance the transparency and accountability of Nagari governance. The study also finds that the implementation of e-government through online applications can improve the quality of public services in Tanah Datar Regency. Thus, the digitalization of Nagari administrative services can be a strategy to empower communities and enhance the quality of public services. However, the study also highlights several challenges in implementing the digitalization of Nagari administrative services, such as limitations in information and communication technology infrastructure and the insufficient capability of human resources in using digital technology. Therefore, training and support are required to enhance the capacity of human resources in utilizing digital technology.
Dinamika Konflik dalam Organisasi: Identifikasi Ciri-Ciri dan Faktor Penyebabnya I Gusti Ayu Apsari Pradnya Dewi; Ni Putu Keisya Anatasia; Ni Kadek Dwi Anatasya; Ni Putu Friska Ayu Damayanti; Ni Luh Nadia Eka Yanthi
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.9728

Abstract

This study aims to examine in depth the concept of conflict, characteristics of conflict, and factors causing conflict based on theoretical perspectives and previous research findings. This study uses a qualitative approach with a library research method, which utilizes secondary data in the form of textbooks on management and organizational behavior, national and international scientific journals, and academic articles relevant to the topic of conflict. Data collection was conducted through documentation studies, then analyzed using qualitative descriptive analysis techniques by classifying conflict concepts, identifying the main characteristics of conflict, and analyzing various factors causing conflict in a systematic and comprehensive manner. The results of the study show that conflict is a phenomenon that cannot be separated from the dynamics of individual and group interactions in organizations and educational environments. Conflict generally arises due to differences in interests, perceptions, values, attitudes, backgrounds, and goals to be achieved. Therefore, a comprehensive understanding of the concepts, characteristics, and causes of conflict is very important as a basis for designing effective, constructive, and sustainable conflict management strategies to improve organizational performance and the quality of work and learning relationships.
Implementasi Projek Penguatan Profil Pelajar Pancasila (P5) dalam Pembelajaran IPA untuk Meningkatkan Pemahaman Keanekaragaman Makhluk Hidup dan Lingkungan pada Siswa SD Negeri 1 Bambel Aanzar Mizana Nugraha; Suyit Ratno
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.9764

Abstract

This study aims to explain the implementation of the Pancasila Student Profile Strengthening Project (P5) in science teaching to improve students' understanding of the diversity of living things and the environment at SD Negeri 1 Bambel. The methodology used was a descriptive qualitative approach with data collection through observation, interviews, and documentation. The research findings indicate that the implementation of P5 for the Sustainable Lifestyle theme took place in a planned manner through environmental observation activities, data collection on organisms, classification of living things, and the creation of campaign media for environmental awareness. Student participation increased significantly, as evidenced by their enthusiasm in group work and project presentations. The learning evaluation also showed an increase in understanding of science concepts, from an average pre-test score of 67.5 to 80.2 in the post-test. In addition to cognitive improvements, the P5 project also strengthened students' character in aspects of critical thinking, creativity, cooperation, communication, and environmental awareness. Some challenges faced included time management and differences in ability among students. Overall, the implementation of P5 in science teaching proved effective in developing students' conceptual understanding and character comprehensively.
Pengaruh Disiplin Kerja dan Kompetensi terhadap Kinerja Karyawan Pada PT. Pos Indonesia (Persero) Cabang Baturaja Palupi Indah Sari; Darman Syafei; Nourma Wulanda
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.9765

Abstract

This study aims to examine the influence of work discipline and competence on employee performance at PT Pos Indonesia (Persero) Baturaja Branch. Data were collected through a questionnaire distributed to 30 respondents. The data analysis technique used was multiple linear regression.The partial analysis results showed that work discipline had a significant effect on employee performance, with a t-value of 4.728. Competence also significantly influenced employee performance, with a t-value of 7.048 and a significance level of 0.000, which is lower than α = 0.05. Simultaneously, work discipline and competence jointly had a significant effect on employee performance, with an F-value of 109.134. The coefficient of determination (R Square) was 0.890, indicating that 89.0% of the variation in employee performance is explained by work discipline and competence, while the remaining 11.0% is influenced by other variables not examined in this study, such as motivation, job satisfaction, stress levels, compensation systems, and job design (Nurfitriani, 2022).

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