cover
Contact Name
Febri Adi Prasetya
Contact Email
indexsasi@apji.org
Phone
+6282135809779
Journal Mail Official
indexsasi@apji.org
Editorial Address
Jln. Senopati Arcawinagun, Kab. Banyumas, Provinsi Jawa Tengah, 53113
Location
Kab. demak,
Jawa tengah
INDONESIA
JIMEK
ISSN : 28099427     EISSN : 28099893     DOI : 10.55606
Core Subject : Economy,
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
Articles 379 Documents
Pengaruh Kepatuhan Wajib Pajak dan Literasi Pajak terhadap Penerimaan Pajak Penghasilan Orang Pribadi: Studi pada UMKM di Kota Kupang) Dian Purnama Sari; Anthon S.Y Kerihi; Minarni A. Dethan
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 3 (2025): November: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i3.7818

Abstract

This study aims to examine the influence of taxpayer compliance and tax literacy on personal income tax revenue. The focus of the research is on Micro, Small, and Medium Enterprises (MSMEs) registered in Kupang City. Income tax revenue is an important source of state financing, so understanding the factors that affect it is crucial. This study uses a quantitative approach by collecting primary data through the distribution of questionnaires to 99 respondents who are MSME actors. The number of samples was determined using the Slovin formula, with purposive sampling technique. Data analysis was performed using multiple linear regression with the help of IBM SPSS Statistics 25 software. The independent variables in this study are taxpayer compliance and tax literacy, while the dependent variable is income tax revenue. The results of the analysis show that partially, both taxpayer compliance and tax literacy have a positive and significant influence on individual income tax revenue. This indicates that the higher the level of tax compliance and literacy, the greater the potential for tax revenue that can be collected by the state. Simultaneously, the two variables also showed a positive and significant influence, which emphasized the importance of synergy between tax understanding and taxpayer awareness in increasing the contribution of tax revenue. These findings imply that increasing socialization, tax education, and tax law enforcement need to be continuously improved to encourage better tax awareness among MSME actors. In addition, the results of this research can also be used as a basis for tax authorities and local governments to formulate more effective policies in supporting tax compliance, including tax training and assistance for MSMEs.
Pengaruh Promosi Media Sosial, Kualitas Produk dan Store Atmosphere Terhadap Keputusan Pembelian Produk Fashion di Batik Benang Raja Semarang Febrian Hercahyo; Sulartopo Sulartopo; Bambang Widjanarko Susilo
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 3 (2025): November: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i3.7823

Abstract

Based on observations of sales data from the Batik Benang Raja Shop in Semarang, a downward trend in sales was observed in 2023. This decline indicates a decline in consumer purchasing decisions. This declining sales issue cannot be ignored by shop owners, as it can negatively impact business continuity. Several factors contributing to the decline in sales include social media promotions, product quality, and store atmosphere. This study aims to analyze the extent to which social media promotions, product quality, and store atmosphere influence purchasing decisions for fashion products at Batik Benang Raja Semarang. This study adopted a quantitative and qualitative approach using primary data obtained through a simple random sampling technique, with a sample size of 84 respondents, calculated using the Slovin formula. To analyze the data, this study used multiple regression analysis techniques, t-tests, F-tests, and coefficient of determination (R2) tests. The results showed that social media promotions did not significantly influence purchasing decisions for Batik Benang Raja Semarang products. This may be due to a lack of engagement and intensive interaction on social media or perhaps due to the inaccuracy in selecting the right promotional platform. Meanwhile, the variables of product quality and store atmosphere were shown to have a significant influence on purchasing decisions. Good product quality can increase consumer confidence in the products sold, while a comfortable and attractive store atmosphere can create a more enjoyable shopping experience, ultimately driving purchasing decisions. Therefore, even though social media promotion does not have a significant impact, product quality and store atmosphere remain important factors that Toko Batik Benang Raja needs to consider in increasing sales and attracting more customers.  
Pengaruh Produktivitas, Digital Marketing, dan Biaya Operasional Terhadap Keunggulan Bersaing Usaha di Brebes: Studi Kasus pada Usaha Lilin Thrifting Store Aulia Indias Putri Tuharea; Indah Dewi Mulyani; Ari Kristiana; Slamet Bambang Riono; Hendri Sucipto
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 3 (2025): November: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i3.7884

Abstract

This study aims to comprehensively analyze the influence of productivity, digital marketing, and operational costs on competitive advantage at Lilin Thrifting Store, a micro, small, and medium enterprise (MSME) located in Brebes Regency, Indonesia. In the current business environment characterized by intense competition and rapid technological development, MSMEs must adopt strategies that not only increase efficiency but also strengthen their competitive positioning. A quantitative research method was applied, employing a survey approach to obtain primary data from both customers and business managers. A total of 100 respondents participated in this study, selected through purposive sampling to ensure relevance to the research objectives. Data were collected via structured questionnaires and analyzed using multiple linear regression to determine the magnitude and direction of the relationships among the variables.The results reveal that productivity exerts a positive and significant effect on competitive advantage, indicating that improvements in work efficiency, service quality, and resource utilization directly enhance the store’s ability to compete in the market. Similarly, digital marketing demonstrates a positive and significant effect, highlighting the role of social media engagement, online advertising, and e-commerce platforms in expanding market reach and increasing brand visibility. Conversely, operational costs show a negative and significant effect on competitive advantage, suggesting that excessive or poorly managed expenditures can undermine profitability and weaken market standing. These findings underscore the importance for MSME actors, particularly in the retail and secondhand clothing sectors, to prioritize strategies that enhance productivity and maximize the potential of digital marketing while maintaining strict control over operational expenses. The practical implication is that sustainable competitive advantage can be achieved through a balanced approach that integrates internal efficiency, technological adaptation, and cost-effectiveness.
Pengaruh Citra Destinasi dan Kualitas Pelayanan terhadap Minat Berkunjung Kembali Wisatawan di Pantai Randusanga Indah Brebes Deni Setiawan; Andi Yulianto; Syariefful Ikhwan; Akbar NP Darma Wahana; Slamet Bambang Riono
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 3 (2025): November: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i3.7885

Abstract

This study aims to evaluate the extent to which destination image and service quality influence tourists' intention to revisit Randusanga Indah Beach in Brebes, both partially and simultaneously. The background of this study is based on the phenomenon that the success of a tourist destination in attracting repeat visits is strongly influenced by tourists' positive perceptions of the destination image and the quality of services provided. A total of 156 respondents who had experienced visiting Randusanga Indah Beach were selected as research participants. Data collection was conducted online through the distribution of questionnaires using the Google Form platform. The collected data were then analyzed using SPSS software with stages including descriptive analysis to describe the respondents' profiles and their perceptions, instrument validity and reliability tests to ensure measurement accuracy, classical assumption tests to meet the prerequisites for regression analysis, and multiple linear regression tests to test the research hypotheses. The results of the study indicate that destination image has a positive and significant influence on tourists' intention to revisit. This indicates that the better the destination image formed in the minds of tourists, the higher their tendency to return. In addition, service quality has also been shown to have a positive and significant influence on intention to revisit, which means that friendly, fast, and satisfying service can increase tourist loyalty. Simultaneously, destination image and service quality have a positive and significant influence on tourists' revisit intentions. These findings emphasize the importance of tourism destination managers consistently building a positive image and improving service quality to maintain and increase visitation. This research is expected to provide practical contributions to the development of tourism marketing strategies and serve as a reference for future studies on tourist loyalty.
Pengaruh Digital Marketing pada Peningkatan Brand Awarness dan Brand Image terhadap Pengambilan Keputusan Pembelian di Lavala Store Brebes : Studi pada Konsumen Generasi Z Dewi Indah Astuti; Syariefful Ikhwan; Andi Yulianto; Azizah Indriyani; Roby Setiadi
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 3 (2025): November: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i3.7887

Abstract

Tight competition in the fashion industry has encouraged Lavala Store Brebes to adopt a more effective digital marketing strategy, particularly to attract attention and influence purchasing decisions of Generation Z consumers. Although Lavala Store's exposure level on social media is relatively high, initial findings indicate that most consumers consider the content presented to be less interesting, less interactive, and not fully relevant to their preferences. This study aims to analyze the influence of digital marketing on brand awareness, brand image, and purchasing decisions of Generation Z consumers at Lavala Store. The study used a quantitative method with a survey approach to 200 respondents aged 18–27 who had made purchases at Lavala Store. The sampling technique used purposive sampling, and data analysis was carried out using AMOS-based Structural Equation Modeling (SEM). The results showed that digital marketing has a significant positive influence on brand awareness (C.R. = 11.046; p < 0.001) and brand image (C.R. = 8.926; p < 0.001). This indicates that the implemented digital marketing strategy is able to increase brand awareness and brand image in the minds of Generation Z consumers. However, the test results also show that digital marketing does not have a significant effect on purchasing decisions, either directly or through brand awareness and brand image. These findings lead to the conclusion that Generation Z purchasing decisions at Lavala Store are more influenced by other factors such as product quality, competitive pricing, a pleasant shopping experience, and recommendations from close friends or influencers. The implications of this study emphasize the need for Lavala Store to design a more creative, relevant, and interaction-based digital marketing strategy, and integrate it with improving product quality and customer experience. This integrated approach is expected to increase purchase conversions among Generation Z in a sustainable manner.
Pengaruh Literasi Keuangan Digital, Modal Usaha, Sertifikat Halal terhadap Kinerja di Kabupaten Brebes Fiulia Suci; Dwi Harini; Akbar NP Darma Wahana; Azizah Indriyani; Slamet Bambang Riono
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 3 (2025): November: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i3.7888

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have a strategic role in driving regional economic growth, including in Brebes Regency. However, this sector faces various challenges that can hinder business performance, including low digital financial literacy, limited business capital, and low ownership of halal certificates that have the potential to increase product competitiveness. This study aims to analyze the effect of digital financial literacy, business capital, and halal certificates on the performance of MSMEs in Brebes Regency. The study used a quantitative approach with a purposive sampling technique of 88 MSMEs from a population of 706 MSMEs. The study location was in Brebes Regency with an implementation period from February to July 2025. The research instrument was a structured questionnaire, while data analysis was carried out using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method to test the proposed hypothesis. The results showed that digital financial literacy has a positive and significant influence on MSME performance, as evidenced by a t-statistic value of 2.778 and a p-value of 0.005. Business capital was also shown to have a positive and significant effect on MSME performance, with a t-statistic of 2.450 and a p-value of 0.014. However, a different finding was obtained for the halal certification variable, which showed no significant effect on MSME performance, with a t-statistic of 1.813 and a p-value of 0.070. These findings indicate that increasing digital financial literacy and the availability of business capital are key factors in driving MSME performance, while halal certification is not yet a direct determinant, although it still has strategic potential in the long term. The results of this study are expected to serve as a reference for local governments, financial institutions, and business actors in formulating more effective policies and strategies to strengthen the competitiveness of MSMEs in Brebes Regency.
Pengaruh Financial Technology dan Sikap Keuangan terhadap Perilaku Menabung dengan Literasi Keuangan sebagai Variabel Intervening pada Karyawan Generasi Z Putri Meilinawati; Dwi Harini; Syariefful Ikhwan; Indah Dewi Mulyani; Slamet Bambang Riono
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 3 (2025): November: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i3.7891

Abstract

Generation Z as a young workforce has unique characteristics in financial management, which is often influenced by the development of digital technology, especially financial technology (fintech). At PT Big, this phenomenon is seen in the increasing use of fintech, low consistency in saving, and minimal understanding of financial literacy among Generation Z employees. This study aims to analyze the influence of financial technology and financial attitudes on saving behavior, with financial literacy as an intervening variable. The study used a quantitative approach with a survey method, which was conducted at Building B of PT Big in February–June 2025. The study population consisted of 1,798 Generation Z employees, with a sample of 100 respondents selected purposively. Data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method through SmartPLS software. The results showed that financial technology had a negative and significant influence on saving behavior (T Statistic = 2.517; p-value = 0.012), which indicates that the use of fintech has the potential to encourage consumptive behavior and thus reduce saving habits. In contrast, financial attitudes have a positive and significant effect on saving behavior (T Statistic = 8.516; p-value = 0.000), confirming that individuals with good financial attitudes tend to be more consistent in setting aside funds for savings. Financial literacy is also proven to have a positive and significant effect on saving behavior (T Statistic = 2.662; p-value = 0.008), while also significantly mediating the effect of financial technology on saving behavior (T Statistic = 2.503; p-value = 0.013). However, the direct relationship between financial technology and financial literacy (T Statistic = 1.149; p-value = 0.251) and the indirect effect of financial attitudes on saving behavior through financial literacy (T Statistic = 1.242; p-value = 0.242) are not significant. These findings imply that improving financial literacy and developing prudent financial attitudes are crucial to offset the negative impact of fintech use on savings behavior among Generation Z employees.
Analisis Disiplin Kerja dan Fungsi Pengawasan Pemimpin terhadap Kinerja Karyawan di PT BIG dengan Kepuasan Kerja sebagai Variabel Intervening Selfi Anggraini; Hendri Sucipto; Andi Yulianto; Azizah Indriyani; Nur Khojin
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 3 (2025): November: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i3.7893

Abstract

PT BIG as a manufacturing company has a major responsibility in maintaining product quality and ensuring customer satisfaction. Suboptimal employee performance can negatively impact the company's reputation and the achievement of production targets. Therefore, this study aims to analyze the effect of work discipline and the supervisory function of leaders on employee performance, with job satisfaction as an intervening variable at PT BIG. The study was conducted at PT BIG from February to July 2025 with a population of 421 employees. The research sample consisted of 205 employees selected using the proportional random sampling method. The approach used was quantitative with the analysis technique using SmartPLS. The results showed that work discipline had a positive and significant effect on employee performance, but did not have a significant effect on job satisfaction. Conversely, the supervisory function of leaders was shown to have a positive and significant effect on both employee performance and job satisfaction. Furthermore, job satisfaction had a significant effect on employee performance. The mediation test showed that job satisfaction did not mediate the relationship between work discipline and employee performance, but significantly mediated the relationship between the supervisory function of leaders and employee performance. These findings indicate that although work discipline is important for improving performance, this factor does not directly affect the level of employee job satisfaction. Conversely, the supervisory function of leaders plays a strategic role not only in ensuring the achievement of performance targets but also in increasing job satisfaction, which in turn positively impacts overall performance. This study recommends that companies strengthen the supervisory role of leaders by being participatory, communicative, and supportive, thereby creating a conducive work environment, increasing motivation, and continuously improving employee performance.
Pengaruh Customer Experience terhadap Kepuasan dan Loyalitas Konsumen Sepeda Motor Honda di Kecamatan Ketanggungan dengan Kemudahan Pembayaran sebagai Variabel Intervening Sustri Nur Aeni; Andi Yulianto; Dwi Harini; Akbar NP Darma Wahana; Roby Setiadi
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 3 (2025): November: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i3.7894

Abstract

Market competition in the automotive industry, especially the motorcycle segment, is getting tighter as many brands offer product excellence and diverse after-sales services. Honda, as one of the brands that dominates the two-wheeled vehicle market in Indonesia, including in Ketanggungan District, Brebes Regency, continues to strive to improve the quality of customer experience as a strategy to maintain customer satisfaction and loyalty. One factor that is considered important in supporting customer experience is ease of payment, which allows the purchase process and installment payments to be more practical and efficient. This study aims to investigate the effect of customer experience on the satisfaction and loyalty of Honda motorcycle consumers in Ketanggungan District, with ease of payment as an intervening variable. This study uses a quantitative approach with a survey method. Data were obtained by distributing questionnaires to 365 respondents who are owners or users of Honda motorcycles in the Ketanggungan District area. Data analysis was carried out using Structural Equation Modeling Partial Least Squares (SEM-PLS) with the help of SmartPLS software. The results show that customer experience has a positive and significant influence on customer satisfaction. Furthermore, payment convenience has been shown to significantly influence customer satisfaction, both directly and as a mediating variable. Mediation tests confirm that payment convenience serves as a significant mediator, strengthening the relationship between customer experience and customer satisfaction. These findings offer practical implications for Honda motorcycle dealership management to continuously improve the quality of customer interactions, provide flexible payment options, and ensure satisfactory after-sales service. This will ensure customer satisfaction and enhance brand loyalty amidst increasingly competitive markets.
Dampak Work Life Balance dan Burnout terhadap Loyalitas Perawat Gen Z pada Rumah Sakit Dera As-Syifa Banjarharjo Sri Wulandari; Azizah Indriyani; Muhammad Syaifulloh; Slamet Bambang Riono; Gian Fitralisma
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 3 (2025): November: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i3.7895

Abstract

Generation Z is known to have a high concern for work-life balance and mental health. In a hospital work environment that demands physical and emotional resilience, work imbalance and high levels of burnout have the potential to reduce loyalty, especially for nurses who deal directly with patients. This study aims to examine in depth the effect of work-life balance and burnout on the loyalty of Gen Z nurses at Dera As-Syifa Hospital, Banjarharjo. The research method used is quantitative with an explanatory research design, involving 111 Gen Z nurses as respondents through a total sampling method. Data were collected using a Likert-based questionnaire, then analyzed by multiple linear regression using SPSS. Before the analysis, validity, reliability, and classical assumption tests were conducted to ensure the feasibility of the instruments and models. The results showed that partially, the work-life balance variable (X1) has a positive and significant effect on loyalty (Y), with a calculated t value of 12.814 greater than the t table of 1.982 and a significance value of 0.000 <0.05. Meanwhile, the burnout variable (X2) had a significant negative effect on loyalty, with a calculated t-value of -2.109, greater than the t-table of 1.982 (in absolute value) and a significance value of 0.037 <0.05. Simultaneously, these two variables contributed 60.7% to the variation in loyalty among Gen Z nurses, while the remaining 39.3% was influenced by factors outside the research model. This finding underscores the importance of hospital human resource management in addressing work-life balance and managing burnout levels to maintain nurse loyalty. Strategies to improve work well-being, psychological support, and workload adjustments are key to creating a healthy and sustainable work environment for Generation Z nurses.