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JIMEK
Published by Lembaga Pengembangan Kinerja Dosen
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 379 Documents
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Peran Dana Pihak Ketiga, Kredit, Suku Bunga dan Inflasi terhadap Profitabilitas Bank Konvensional BEI 2020-2024 Leoni Hafianti Talumear; Baiq Dinda Puspita; Rina Komala
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.v5i3.8088

Abstract

This study quantitative research aimed at determining the influence of third-party funds, credit distribution, interest rates, and inflation on profitability (an empirilah study on conventional banking companies listed on the Indonesia Stock Exchange for the period 2020– 2024). The phenomenon of trade wars in recent years between major world powers has not only affected the international economic and trade sectors but has also had an impact on the profitability of the banking sector. This research uses a quantitative associative method, and data collection is conducted using secondary data. The sample consists of 39 companies with a total of 195 data points, and the sampling technique used is purposive sampling, assisted by SPSS22 software. The results of the study show that the variable of third-party funds has a significant effect on profitability, credit distribution has a significant effect on profitability, interest rates have a significant effect on profitability, while inflation has no effect on profitability. This study reinforces the financial intermediation theory by demonstrating that third-party funds and credit distribution influence bank profitability. Additionally,the findings support macroeconomic theory, which states thatinterest rates play a role in determining bank financial performance. Thus, this research adds empirical evidence to the financial literature, particularly in the Indonesian banking sector, and is expected to serve as a reference for future researchers in understanding the factors affecting bank financial performance.
Optimalisasi Santri dalam Pengembangan Sumber Daya Manusia untuk Meningkatkan Kinerja Kewirausahaan Berbasis Kearifan Lokal Irwan Candra; Rukin Rukin; Heri Harsono
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.v5i3.8092

Abstract

As traditional Islamic educational institutions, Islamic boarding schools (pesantren) hold a strategic position in producing human resources (HR) who are not only intellectually superior but also deeply rooted in religious values ​​and local wisdom. This study highlights how the role of students (santri) can be maximized to develop quality human resources that support the improvement of entrepreneurial performance based on local culture. The method used is descriptive qualitative through a literature review, thus presenting a comprehensive picture of the contribution of Islamic boarding schools (pesantren) in building a competitive and character-based generation. The findings indicate that strengthening the capacity of students (santri) is carried out through systematic entrepreneurship training, the integration of local values ​​into the learning process, and intensive collaboration between the pesantren and the community. This approach not only improves practical skills in facing business challenges but also fosters a resilient, honest, and ethical character. The synergy between the pesantren, the community, alumni, and relevant stakeholders fosters the emergence of a learning ecosystem oriented towards the development of superior human resources grounded in Islamic spirituality. Thus, pesantren are not merely centers of religious education but also vehicles for economic empowerment through entrepreneurship rooted in spiritual and cultural values. To deepen the impact, the program can be expanded to include Islamic boarding school business incubators (santripreneurs), Islamic financial literacy, business licensing assistance, and digital marketing utilizing local MSME networks. Structured internship schemes, alumni mentorship, and partnerships are also possible. Indicator-based evaluations, such as the number of start-ups, sustainability, local workforce absorption, and economic contribution, help monitor the program's effectiveness. Policy recommendations include funding support, access to training, and incentives for cross-institutional collaboration to ensure the sustainability of this empowerment model. Overall, strengthening the capacity of Islamic boarding school students (santri) has the potential to significantly impact the quality of national human resources and the development of an inclusive and resilient local wisdom-based economy.
Analisis Pengaruh Current Ratio, Investment Opportunity Set dan Firm Size terhadap Earning Quality pada PT. Matahari Departement Store, TBK Nufus Al Maidah; M. Rimawan; Wulandari Wulandari
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.v5i3.8102

Abstract

This study aims to analyze the influence of current ratio, investment opportunity set, and firm size on earning quality in PT Matahari Department Store Tbk. The background of this study departs from the phenomenon of declining profit quality that occurs in the midst of the intensity of competition in the retail industry and the shift in consumer behavior towards digital platforms. This study uses a quantitative approach with multiple linear regression method, based on the company's financial statement data for the period 2014–2024. The results of the analysis show that partially or simultaneously, the current ratio, investment opportunity set, and firm size variables do not have a significant influence on earning quality. These findings indicate that these internal factors are not the main determinants in maintaining the quality of a company's profits, especially in the context of the dynamic and competitive modern retail industry. As such, companies need to consider more complex external and non-financial factors in their financial performance management strategy. The implications of this study emphasize the importance of increasing transparency and strengthening the overall performance management system. This aims to maintain the credibility of the financial information presented to stakeholders, especially amid market pressures and rapidly changing business landscapes. This research also contributes to the development of management accounting literature and corporate finance, as well as being a reference for practitioners and policy makers in formulating more adaptive and sustainable strategies. Taking into account industry dynamics and the empirical results obtained, the study recommends the need for a more holistic approach to assessing the quality of profits, including the integration of aspects of governance, digital innovation, and risk management.
Pengaruh Budaya Organisasi dan Disiplin Kerja terhadap Kinerja Guru pada SD Negeri 23 Batara Kota Palopo Marshanda Marshanda; Della Puspita; Lorencia Sarira; Erwina Erwina; Yudha Satria Nugraha
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.v5i3.8110

Abstract

This study aims to determine the influence of organizational culture and work discipline on teacher performance at Batara 23 Elementary School, Palopo City, both simultaneously and partially. The background of this study is based on the importance of improving the quality of teacher performance as the spearhead in the success of basic education. Teachers play a role not only as teachers, but also as educators who shape the character and responsibility of students. Therefore, a strong organizational culture and consistent work discipline are believed to be able to improve teacher professionalism in carrying out their duties. This study uses a quantitative approach with a survey method. The research sample consisted of 27 teachers who were determined through a saturated sampling technique, so that the entire population became respondents. Research data were collected using an instrument in the form of a questionnaire compiled based on indicators of organizational culture, work discipline, and teacher performance. Data analysis was carried out using multiple linear regression to see the simultaneous and partial effects of the independent variables on the dependent variable. The results showed that simultaneously organizational culture and work discipline did not have a significant effect on teacher performance, with a significance value of the F test of 0.051 (> 0.05). This indicates that the relationship between the two independent variables and teacher performance is statistically insignificant. Partially, organizational culture (X1) had a t-value of 1.631 and work discipline (X2) of 1.415. Both values ​​were also insignificant, thus unable to convincingly explain variations in teacher performance. The coefficient of determination (R²) showed a relatively low contribution. Thus, it can be concluded that other factors beyond organizational culture and work discipline, such as intrinsic motivation, leadership style, and the work environment, likely play a greater role in influencing teacher performance at this school. Future research is suggested to include these variables for a more comprehensive understanding.  
Pengaruh Stres Kerja dan Upah terhadap Kepuasan Kerja Karyawan pada bagian Cleaning Service PT X Annisa Shety; Ety Nurhayaty
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.v5i3.8117

Abstract

Human resources (HR) are an invaluable asset to any organization, serving as the driving force behind all company activities. The success of an organization, particularly in service sectors such as cleaning services, relies heavily on effective and high-quality HR management. One of the key factors in maintaining stability and productivity among employees is job satisfaction. Job satisfaction not only enhances performance but also fosters employee loyalty toward the company. However, job satisfaction can decline when employees experience high levels of work stress or receive wages that are not commensurate with their workload. This study aims to analyze the effect of work stress and wages on job satisfaction among cleaning service employees at PT X. The research employs a quantitative approach with a causal associative design. Data were collected through questionnaires distributed to 70 respondents working in the cleaning service division. The analysis was conducted to examine both the partial and simultaneous relationships between work stress, wages, and job satisfaction levels. The results of the study indicate that both work stress and wages have a positive and significant effect on job satisfaction, both partially and simultaneously. This finding suggests that reducing stress levels and providing fair compensation can significantly enhance employee job satisfaction. These results highlight the importance for company management to design strategies aimed at improving employee well-being, such as implementing balanced workload management, offering stress management training, and reviewing compensation policies to ensure they align with employee contributions. By doing so, the company can maintain workforce stability while simultaneously enhancing overall operational performance.
Pengaruh Motivasi, Prestasi, Status Ekonomi Orang Tua terhadap Minat Melanjutkan Pendidikan di MAN 1 Gresik Ella Nazilatul Fitri; Heru Baskoro
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.v5i3.8121

Abstract

Education plays a crucial role in preparing the younger generation to face global challenges, both in science, technology, and socio-cultural fields. One indicator of educational success is students' interest in continuing their education to a higher level, particularly university. However, student interest in continuing their education varies, influenced by various internal and external factors. This study aims to determine the influence of learning motivation, academic achievement, and parental socioeconomic status on interest in continuing their education to university. This study used a quantitative method with a survey approach. The study population was 12th-grade high school students, and the sample was selected using proportional random sampling to proportionally represent each class. The research instrument was a questionnaire that had undergone validity and reliability tests, ensuring the accuracy of the data obtained. Data were analyzed using multiple linear regression techniques to test partial and simultaneous effects between variables. The results showed that learning motivation had a positive and significant effect on interest in continuing their education. Students with high learning motivation tended to have a stronger interest in continuing their education to university. Academic achievement also proved to have a positive and significant effect, meaning that the better a student's academic achievement, the higher their interest in continuing their education. Furthermore, parents' socioeconomic status significantly influences students' decisions, as a family's economic situation significantly influences financial support and access to higher education. Simultaneously, these three variables learning motivation, academic achievement, and socioeconomic status significantly influence students' interest in continuing their education to higher education. These findings confirm that psychological, academic, and economic factors in families are important determinants that must be considered in efforts to increase participation in higher education.
Pengaruh Employee Engagement terhadap Turnover Intention Karyawan pada PT. Columbus Palopo Deby Natalia; Nur Ayzah; Rosda Ruslan; Erwina Erwina; Muhammad Syukri
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.v5i3.8124

Abstract

This study aims to determine the effect of employee engagement on employee turnover intention at PT. ABC. The background of this study is based on the high turnover intention phenomenon in several companies, which is often associated with the level of employee attachment to the organization. Employee engagement is considered an important factor that can foster loyalty, increase motivation, and strengthen employee commitment to the company. The type of research used is quantitative, utilizing primary and secondary data. Data collection was carried out through observation, interviews, and distribution of questionnaires to 36 employees as the research sample. Data analysis techniques include descriptive analysis, validity testing, reliability testing, and simple linear regression analysis to examine the relationship between research variables. Based on the analysis results, a regression coefficient value of 0.181 was obtained with a significance level of 0.359 (p > 0.05). This indicates that employee engagement does not have a significant effect on turnover intention. The R-square value of 0.025 indicates that employee engagement contributes only 2.5% to the variation in turnover intention, while the remaining 97.5% is influenced by other factors not examined, such as compensation, leadership, organizational culture, and the work environment. The findings of this study suggest that employee engagement alone is not a determining factor in reducing turnover intention. Therefore, companies need to consider other aspects that can strengthen employee bonds, such as rewards, effective communication, and career development opportunities. Therefore, this study provides an understanding that human resource management efforts must be carried out holistically, not solely focusing on employee engagement but also involving other, more complex variables.
Pengaruh Kualitas Layanan Digital Dan Trust Terhadap Loyalitas Pelanggan PT. Ace Hardware Di Kota Denpasar I Gusti Ngurah Lanang Pradnyana; Made Mulyadi
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 2 (2026): Juli : 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.v6i2.10098

Abstract

The development of modern retail supported by digital transformation requires companies to improve the quality of digital services and build customer trust to maintain loyalty. This study aims to analyze the influence of digital service quality and trust on customer loyalty at PT Ace Hardware in Denpasar City. The study used a quantitative approach with a survey method, where data were collected through distributing questionnaires to 120 respondents who were customers of PT Ace Hardware in Denpasar City. The data analysis technique used was multiple linear regression analysis. The results of the study indicate that digital service quality has a positive and significant effect on customer loyalty, trust has a positive and significant effect on customer loyalty, and digital service quality and trust simultaneously have a positive and significant effect on customer loyalty. These findings indicate that increasing ease of access to digital services, signal systems, transaction security, and customer trust can encourage sustainable customer loyalty. The implications of this study are expected to be a basis for PT Ace Hardware in designing strategies to increase customer loyalty through strengthening digital services and customer trust.
Pengungkapan Informasi Anti Korupsi pada Perbankan Syariah di Indonesia Faris Faqih Ahmad; Aziza Aziz Rahmaningsih
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 2 (2026): Juli : 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.v6i2.10099

Abstract

Disclosure of anti-corruption information is a specific component of corporate social responsibility (CSR) disclosures, which plays a crucial role in strengthening transparency and accountability in Islamic banking in Indonesia. This study aims to analyze the level of anti-corruption information disclosure and the factors influencing it in Islamic commercial banks in Indonesia. The research method used is a quantitative approach using content analysis techniques on the annual reports and sustainability reports of Islamic commercial banks. Anti-corruption disclosure is measured using an index based on the Global Reporting Initiative (GRI) anti-corruption indicators, which consist of a number of disclosure items. Data analysis was conducted using regression to examine the influence of bank characteristics on the level of anti-corruption disclosure. The results show that bank size, bank age, and CSR awards have a positive effect on anti-corruption information disclosure, while profitability and customer influence show a negative relationship, and leverage does not show a significant effect. These findings indicate that anti-corruption disclosure practices are influenced by banks' need to manage relationships with key stakeholders. The implications of this study emphasize the importance of anti-corruption information disclosure as a means of gaining continued support from Islamic banking stakeholders.
Pengaruh CSR terhadap Kinerja Keuangan Perusahaan Tekstil dan Garmen yang Terdaftar di BEI Pandu Pangesti; Judi Budiman
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 2 (2026): Juli : 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.v6i2.10799

Abstract

Corporate Social Responsibility (CSR) has gained increasing attention due to its potential to support business sustainability and strengthen relationships with stakeholders. However, previous studies have produced inconsistent findings regarding the impact of CSR on financial performance, particularly within labor-intensive industries such as textiles and garments. These inconsistencies indicate a research gap that requires further examination. This study aims to analyze the effect of CSR disclosure on financial performance measured using Return on Assets (ROA) and Return on Equity (ROE) in textile and garment companies listed on the Indonesia Stock Exchange during the 2020–2023 period. A quantitative approach was employed using multiple linear regression analysis, with Current Asset Ratio, firm size, and leverage included as control variables. The findings reveal that CSR has no significant effect on either ROA or ROE, as indicated by significance values of 0.707 and 0.689, respectively. These results suggest that CSR disclosure in the textile and garment sector has not yet contributed directly to improving corporate profitability.

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