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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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Internalisasi Green Human Capital dalam Membentuk Environmental Attitude Karyawan Generasi Z di Tempat Kerja Randika Shafly Fawwaz; Reni Nur Arifah; Putri Aryo Jelang Fitri; Yetty Yuliany Kusuma Ningrum; Anindya Putri Utami; Eva Fachria
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.v6i2.10829

Abstract

This study examines the role of Green Human Capital in shaping environmental attitudes among Generation Z employees in sustainability-oriented organizations. As Generation Z increasingly dominates the workforce, environmental sustainability has become a strategic issue that companies need to address. This study uses a qualitative approach with a descriptive-exploratory design, conducting in-depth interviews with ten Generation Z employees from sustainability-oriented organizations. Data analysis is performed using thematic analysis to identify factors influencing employees' environmental attitudes. The findings show that Green Human Capital plays a significant role in shaping positive environmental attitudes through the internalization of sustainability knowledge, the development of green competencies, and the instillation of sustainability values. Additionally, the consistency of policies and leadership role modeling has been shown to strengthen environmental attitudes. On the other hand, symbolic implementation that is inconsistent can weaken these attitudes. These findings provide valuable insights for companies in optimizing the role of Green Human Capital to enhance environmental attitudes among Generation Z employees.
Pariwisata Berkelanjutan untuk Peningkatan Keunggulan Kompetitif Desa Wisata Sidomulyo Kabupaten Jember Juhanda Juhanda; Hadi Jatmiko; Syah Riza Octavy Sandy; Muhlisin Rasuki
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.v6i2.11055

Abstract

Sustainable tourism development is crucial for enhancing the competitiveness of tourist destinations, particularly culturally and community-based tourism villages. Sidomulyo Tourism Village has strong potential for development through an ecosystem approach that includes economic, socio-cultural, and environmental aspects. This study aims to analyze the implementation of sustainable tourism principles in improving the competitive advantage of tourism villages. Using a qualitative approach, the research employed interview, observation, and documentation techniques for data collection. Data analysis followed the Miles & Huberman model, which involved data reduction, presentation, and conclusion drawing. The research results include a Sinta-indexed scientific article, a model of relationship agreements and competitiveness, and strategic recommendations for tourism village managers. The findings aim to strengthen the management of tourism villages and contribute to sustainable tourism development. This study highlights the importance of integrating sustainable practices to enhance the village's competitive edge, emphasizing local culture, community involvement, and environmental preservation in tourism management. It is expected that these recommendations will improve the long-term viability and attractiveness of Sidomulyo Tourism Village as a sustainable tourism destination.
Pengungkapan Emisi Karbon dan Kinerja Lingkungan terhadap Nilai Perusahaan melalui Kompensasi Berbasis Karbon pada Perusahaan High-Profile yang Listing di Bursa Efek Indonesia Nur Asiska; Muryani Arsal; Muhammad Nur Abdi
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.v6i2.11083

Abstract

This study aims to analyze the effect of carbon emission disclosure and environmental performance on firm value through carbon-based compensation in high-profile companies listed on the Indonesia Stock Exchange. This research uses a quantitative approach with data analysis techniques using the (SPSS). The population in this study consists of high-profile companies listed on the Indonesia Stock Exchange during 2020–2024, with a sample of 103 companies, consisting of 44 mining sector companies, 38 electricity energy sector companies, and 21 transportation sector companies. The results show that carbon emission disclosure in the mining sector has a negative and significant effect on firm value, while in the electricity energy and transportation sectors it has no effect on firm value. Environmental performance in the mining and electricity energy sectors has a positive and significant effect on firm value, while in the transportation sector it has no effect on firm value. Carbon emission disclosure in the mining, electricity energy, and transportation sectors has no effect on carbon-based compensation. Environmental performance in the mining sector has a negative and significant effect on carbon-based compensation, while in the electricity energy and transportation sectors it has no effect on carbon-based compensation. The results of the intervening variable test indicate that carbon-based compensation is not able to mediate the effect of carbon emission disclosure and environmental performance on firm value in the mining, electricity energy, and transportation sectors.
Perspektif Konsumen dan Dampaknya terhadap Minat Beli: Studi pada Geprek Mantul Semarang Faizah Mintya Rahmawati; Ahmad Dwi Nurdiyanto; Andreas Tigor Oktaga; Delta Lexi Arbawa
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.v6i2.11142

Abstract

This study aims to analyze the influence of brand image, location, and servicescape on consumer purchase intention at Geprek Mantul, a restaurant operating in Mijen District, Semarang City. This study focuses on how consumer perspectives are formed and the most influential factors driving purchasing decisions in this growing local culinary business. In the context of increasingly competitive culinary industry, understanding consumer preferences and considerations is crucial for businesses to maintain and enhance competitiveness. The research method used was quantitative with a survey design approach. Primary data was obtained from 100 respondents, Geprek Mantul consumers, through an online questionnaire using a purposive sampling technique. Data analysis was conducted using multiple linear regression, supported by validity, reliability, F-tests, t-tests, and coefficients of determination to ensure model accuracy and the significance of each variable's influence. The results indicate that brand image, location, and servicescape have a positive and significant influence on consumer purchase intention, both partially and simultaneously. This finding confirms that these three variables are important aspects that consumers consider before deciding to make a purchase at Geprek Mantul, so that they can be the basis for developing a more effective marketing strategy.
Inovasi Model Bisnis Digital UMKM: Perspektif Entrepreneurship Generasi Z Imelda Adelia Putri; Renita Larasati Novando
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.v6i2.11227

Abstract

Generation Z currently plays a major role in the digital MSME ecosystem by using innovative approaches that distinguish them from previous generations. This study aims to explore the characteristics of innovation in digital SME business models developed by Generation Z entrepreneurs. The research method applies a systematic literature review approach by examining a number of scientific articles listed in the Scopus, Google Scholar, and Science Direct databases, published between 2019 and 2024. The results of the study show five main characteristics, namely the comprehensive use of digital platforms, the use of social media as the main channel of communication, community-based business models, a focus on sustainability, and flexibility in adapting to technology. The findings show that Generation Z tends to integrate various digital platforms simultaneously in their activities, prioritizes personal branding, and builds collaborative ecosystems. The research results provide valuable insights for policymakers in designing digital business incubation programs, as well as for MSME players in implementing innovative strategies that are in line with the demands of the digital era.
Prediksi Kesuksesan UMKM menggunakan Algoritma KNN: Pendekatan Machine Learning untuk Keberlanjutan Bisnis Lazuardi Rois; Rona Rachel Cahyani; Vina Aprilea Maulidina
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.v6i2.11228

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in national economic growth, yet their success rate remains low due to limited digital literacy and business planning. This study aims to develop a success prediction model for MSMEs using the K-Nearest Neighbor (KNN) algorithm as a data-driven machine learning approach. A public MSME dataset from Kaggle with 12 financial and non-financial attributes was utilized. Classification was performed with k values of 3, 5, and 7 using the Euclidean distance metric. The best performance was achieved at k = 3 with an accuracy of 91.43%, precision and specificity of 100%. The model effectively identifies business success potential and can support credit evaluation, funding allocation, and MSME development programs. This research demonstrates that integrating machine learning and business data can enhance MSME sustainability and competitiveness in the digital era. In the future, the development of this model is expected to be implemented more widely across the MSME sector to achieve more optimal results.
Hubungan Struktur Modal Dengan Likuiditas dan Profitabilitas pada Perusahaan Properti dan Real Estate di Indonesia Seflidiana Roza; Esi Sriyanti; Salsa Anggreini
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.v6i2.11237

Abstract

The purpose of this study is to examine how capital structure in property and real estate subsector companies listed on the Indonesia Stock Exchange for the years 2022–2024 is affected by Current Ratio (CR), Return on Equity (ROE), and Return on Asset (ROA). Purposive sampling was used to choose 73 companies for the study sample. Multiple linear regression is the analysis technique employed. The study's findings indicate that the capital structure is significantly and negatively impacted by the current ratio. The capital structure is positively and significantly impacted by return on equity, whereas it is negatively and significantly impacted by return on assets. Y = 0.743 – 0.044X1 + 14.381X2 – 23.078X3 + e was the regression equation that was found. The capital structure is impacted by the current ratio, ROE, and ROA together, according to simultaneous testing. 50.7% of the variance in capital structure can be explained by the three independent variables, according to a determination coefficient value (R²) of 0.507. The remaining 49.3% is impacted by variables outside the research model, such as liquidity, firm size, and sales growth.
Analisis Pengaruh Komunikasi, Pelatihan, dan Kompensasi terhadap Loyalitas Karyawan dengan Komitmen Karyawan sebagai Variabel Intervening: (Studi Kasus Hotel Harris Sentraland Semarang) Lia Agustini Tendean; Christantius Dwiatmadja; Hardani Widhiastuti
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.v6i2.11294

Abstract

This study aims to analyze the effect of communication, training, and compensation on employee loyalty with employee commitment as an intervening variable at Hotel Harris Sentraland. The study used a quantitative approach through a survey method, where data were collected by distributing questionnaires to 71 respondents. Data analysis was conducted using the Structural Equation Modeling (SEM) method based on Partial Least Squares (PLS). The results show that communication and training have a positive and significant effect on employee loyalty, while compensation does not have a significant effect. Communication and training also have a positive and significant effect on employee commitment, whereas compensation shows a negative and insignificant effect. Employee commitment has a positive and significant effect on loyalty and significantly mediates the relationship between communication and training and employee loyalty. However, commitment does not mediate the relationship between compensation and employee loyalty. These findings indicate that effective communication and training play an important role in enhancing employee commitment and loyalty, while compensation has not made a meaningful contribution in the organizational context studied.
Pengaruh Perencanaan Pajak, Manajemen Laba dan Good Corporate Governance terhadap Nilai Perusahaan Kholifia Alzhafy; Lailatus Sa’adah
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.v6i2.11299

Abstract

This study aims to empirically evaluate the impact of tax planning, earnings management practices, and Good Corporate Governance (GCG) mechanisms on firm value within the banking sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. In this study, governance mechanisms are proxied through institutional ownership, managerial ownership, and the strategic role of independent commissioners as internal supervisors. Utilizing a purposive sampling technique, the research identified 4 banking companies that met specific criteria, resulting in a total of 20 observations over the five-year study period. All collected secondary data were statistically processed using Eviews software. The comprehensive data analysis reveals that earnings management is the only variable that contributes significantly to influencing fluctuations in firm value in the capital market. Conversely, tax planning factors and corporate governance elements such as ownership structure and the presence of independent commissioners—do not demonstrate a meaningful effect on increasing the value of banking entities. These findings provide new insights and practical contributions for management regarding the crucial importance of appropriate and transparent earnings management strategies as a primary instrument to boost firm value and build investor confidence. Based on these results, it is expected that companies will become more selective in implementing accounting policies to strengthen their market position and competitiveness within the financial industry.
Pengaruh Pajak Pertambahan Nilai dan Pajak Penghasilan terhadap Subsidi Energi dan Pertumbuhan Ekonomi di Indonesia Liansyah Pratama; Nurlaila Hanum; Asnidar Asnidar
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.v6i2.11313

Abstract

This study aims to analyze the effect of Value Added Tax (VAT) and Income Tax (PPh) on Energy Subsidies and their impact on Economic Growth in Indonesia for the 2009-2023 period. The data used in this study are secondary data in the form of time series sourced from the Central Statistics Agency (BPS) and the State Budget (APBN). The analytical method used is path analysis to examine the direct and indirect effects between variables. The results of the study indicate that partially, VAT has a positive but insignificant effect on energy subsidies. Conversely, Income Tax has a positive and significant effect on energy subsidies, indicating that PPh is the main supporter in funding government subsidy expenditures. Regarding economic growth, it was found that VAT has a positive but insignificant effect, while Income Tax has a negative and insignificant effect. The energy subsidy variable was found to have a negative and significant effect on economic growth, indicating a budget burden and inefficiency if subsidies are not properly targeted. The results of the path analysis also revealed an indirect effect. VAT through energy subsidies has a negative effect of -0.0319 on economic growth. Similarly, income tax through energy subsidies has a negative indirect effect of -0.6063 on economic growth. Simultaneously, VAT and income tax explain 96.82% of the variation in energy subsidies, while the contribution of all independent variables to economic growth is 86.62%.

Page 37 of 38 | Total Record : 379

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