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Jurnal Ilmiah Manajemen Dan Kewirausahaan
Published by Lembaga Pengembangan Kinerja Dosen
ISSN : 28092406     EISSN : 28092392     DOI : 10.55606
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Manajemen dan Kewirausahaan (JIMAK) : ISSN: 2809-2392 (cetak), ISSN: 2809-2392 (online) adalah jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Trianandra. Jurnal ini adalah jurnal studi ilmu manajemen, bisnis dan Kewirausahaan. Jurnal Ilmiah Manajemen dan Kewirausahaan diterbitkan 3 kali setahun: Januari, Mei dan September Adapun ruang lingkup Jurnal Ilmiah Manajemen dan Kewirausahaan (JIMAK) adalah: 1. Ilmu Manajemen 2. Ilmu ekonomi 3. Manajemen Pemasaran 4. Manajemen Sumber Daya Manusia 5. Manajemen Bisnis 6. Manajemen Informatika Terapan 7. Ekonomi Bisnis 8. Kewirausahaan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 279 Documents
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Analisis Efektivitas Pengunaan Qris untuk Transaksi Pembayaran dalam Rangka Mendorong Perkembangan Ekonomi Digital: (Studi Kasus Customer Gen Z di Bandar Lampung) Muhammad Rasyid Ridlo; Nina Ramadhani Wulandari; Mawardi Mawardi; Ulil Albab
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 4 No. 2 (2025): Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v4i2.4674

Abstract

The rapid adoption of QRIS (Quick Response Code Indonesian Standard) as a standardized digital payment system has transformed transactional behaviors in Indonesia, particularly among Generation Z and SMEs. This study explores the effectiveness of QRIS in driving digital transactions and its role in advancing the digital economy in Bandar Lampung, with a dual focus on Generation Z consumers and SMEs. Using a qualitative approach, data were collected through interviews with 13 Generation Z QRIS users and 3 SMEs (Jenggala, Ternatea, and Elora Studio). Findings indicate that QRIS adoption among Generation Z is driven by ease of use, speed, and practicality, though technical barriers like unstable internet connectivity and QR code scanning issues persist. For SMEs, QRIS enhances operational efficiency by reducing cash dependency (e.g., 70% of Jenggala’s transactions shifted to QRIS), automates financial management (Elora Studio), and improves customer satisfaction through faster transactions. However, challenges such as digital fraud (e.g., fake payment proofs at Jenggala) and infrastructure gaps underscore the need for systemic improvements. The study concludes that QRIS is pivotal in accelerating financial inclusion and digital economic growth, particularly when aligned with SME operational strategies and Generation Z’s tech-centric lifestyles. Recommendations include strengthening digital infrastructure, enhancing transaction security protocols, and fostering inclusive adoption across diverse business models.
Analisis Pengendalian Biaya Produksi Melalui Beban Pokok Penjualan Dan Margin Laba Kotor di PT Japfa Comfeed Tbk Tahun 2024 Rumia Marito Siregar; Listra Debora Siahaan; Juniati Debora; Ferry Fernando Wicaksana Siagian; Hamonangan Siallagan
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 4 No. 2 (2025): Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v4i2.4679

Abstract

Controlling production costs is essential for the efficiency and sustainability of the company. This study analyzes PT Japfa Comfeed Indonesia Tbk's production cost control in 2024 through cost of goods sold (COGS) and gross profit margin. Using a qualitative descriptive method with literature study, this study compares 2024 data with 2023. The results showed that raw material costs fell 0.33%, but direct labor costs rose 11.14% and factory overhead costs rose 9.11%. As a result, total production costs rose by 1.45%. The 2.10% increase in COGS was considered reasonable as net sales also increased by 9%. Significantly, the company's gross profit margin increased from 14.7% in 2023 to 20.1% in 2024. This indicates the success of PT Japfa Comfeed Indonesia Tbk in its production cost control strategy. Nonetheless, close monitoring of rising direct labor and factory overhead costs is required to maintain efficiency in the future.
Pengaruh Promosi dan Harga terhadap Keputusan Pembelian Skincare Brand Skintific di Kota Samarinda Adella Rizki Salsabila; Hudyah Astuti Sudirman; Istimaroh Istimaroh
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 4 No. 2 (2025): Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v4i2.4681

Abstract

This study aims to analyze the influence of promotion and price on purchasing decisions of the Skintific skincare brand in Samarinda. Skintific, a Canadian skincare brand, has gained popularity in Indonesia since 2021 through awards and strong digital strategies. Using a quantitative approach, this study distributed questionnaires to 100 respondents who use Skintific products in Samarinda. The results of multiple linear regression analysis showed that price has a positive and significant effect on purchasing decisions, while promotion does not have a significant partial effect. However, both variables simultaneously influence purchasing decisions significantly. This indicates that consumers in Samarinda prioritize rational aspects such as price-quality alignment over promotional appeal. Although Skintific engages in promotional tactics like discounts and influencer endorsements, price perception remains a stronger factor in consumer decisions. The study underscores the importance of competitive and relevant pricing strategies and the need for tailored promotional efforts that match local preferences. It contributes to the literature on regional consumer behavior and can serve as a reference for developing effective marketing strategies in competitive and dynamic skincare markets
Pengaruh Pemanfaatan Teknologi Informasi terhadap Produktivitas Karyawan di Sekretariat Daerah Provinsi Kalimantan Timur Nia Novita Ramadhani; Jubaidi Jubaidi; Rinda Sandayani Karhab
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 4 No. 2 (2025): Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v4i2.4685

Abstract

This study aims to analyze the effect of the use of artificial intelligence (AI)-based technology on employee productivity at the Regional Information Secretariat of East Kalimantan Province. The research method used is a quantitative approach with data collection techniques through distributing questionnaires to 239 respondents selected from a total population of 593 employees. The data obtained was analyzed using simple linear regression to measure the extent to which AI utilization affects improvement. The results showed that there is a positive and significant influence between the utilization of AI-based information technology and employee productivity. This is evidenced by the p-value which is smaller than 0.05 and the regression coefficient which is positive. Thus, it can be concluded that the utilization of AI-based applications, such as document automation systems, data analysis tools, and intelligent communication media, contributes to improving the efficiency and effectiveness of employee work within the Regional Secretariat of East Kalimantan Province.
Pengaruh Pengetahuan Pajak dan Keadilan Pajak terhadap Kepatuhan Wajib Pajak UMKM di Perum Mega Regency Kabupaten Bekasi Sri Wahyuni; Sopian Sopian; Aditya Santoso
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 4 No. 1 (2025): Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v4i1.4686

Abstract

Tax compliance of Micro, Small and Medium Enterprises (MSMEs) is a critical factor in optimizing state tax revenues. This study aims to analyze the effect of tax knowledge and tax fairness on MSME taxpayer compliance. The research methodology uses a quantitative approach with multiple regression analysis techniques. The research data were obtained through a survey of 76 MSME taxpayer respondents. Hypothesis testing was carried out using the T-test for partial hypotheses and the F-test for simultaneous hypotheses. The practical implications of this study are the need for intensification of tax education programs and improvement of the tax fairness system by the government. This study provides theoretical contributions to the development of tax compliance theory, especially in the context of MSMEs in Indonesia. The limitations of the study lie in the limited geographical scope, so further research is recommended to expand the scope of the area and explore other moderating variables.
Penggunaan Analisis Anggaran sebagai Alat Perencanaan dan Pengendalian Keuangan dalam Perusahaan Purwanti Purwanti; Talul Alkhandari; Indah Ayu Angraeni; Shafa Naswa Intinsa
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 4 No. 2 (2025): Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v4i2.4692

Abstract

Budget analysis functions as a strategic tool for planning and controlling corporate finances. Using a literature review with a qualitative descriptive approach, the analysis demonstrates that budgeting supports systematic financial planning, efficient resource allocation, and budget realization monitoring through variance analysis. Proper budget implementation encourages cost efficiency and the achievement of financial objectives. Successful budget management depends on inclusive participation, accurate estimation, internal control systems, and adequate information technology support.
Pengaruh Brand Awareness, Brand Image, dan Harga terhadap Loyalitas Merek pada Mahasiswa Pengguna Smartphone Zalkha Soraya; A. Ade Wahyudi Asdar; Karmila Karmila; Della Puspita Sari; Wahyu Anugrah; Armayanti Armayanti; Ranti Ranti
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 4 No. 2 (2025): Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v4i2.4693

Abstract

This study aims to analyze the effect of brand awareness, brand image, and price on brand loyalty in student smartphone users. The research background is based on increasing competition between smartphone brands which requires companies to understand the factors that drive consumer loyalty, especially among students who are known as active and critical users. This study uses an associative quantitative approach with a survey method of 82 respondents from the Management Study Program Class of 2022, Muhammadiyah University of Makassar. The results showed that brand awareness, brand image, and price partially and simultaneously had a significant effect on brand loyalty. The R² value of 0.825 indicates that the three independent variables explain 82.5% of the variation in brand loyalty. This finding confirms the importance of building a strong brand image, maintaining brand awareness, and setting prices in accordance with consumer value perceptions. This research provides strategic implications for companies in designing more effective marketing to retain customers in the student segment
Pengaruh Kepuasan Kerja dan Fasilitas Kerja terhadap Kualitas Pelayanan di Lingkungan Dinas Sosial Provinsi Kalimantan Timur Aang Larassanti; Mursidah Nurfadillah; Fenty Fauziah
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 4 No. 3 (2025): September: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v4i3.4700

Abstract

Service quality is an important element in creating organizational excellence, which not only reflects the organization's performance but also the satisfaction of the community as a service user. Factors such as tangible, reliability, responsiveness, assurance, and empathy are the benchmarks in assessing service quality. On the other hand, employee job satisfaction is influenced by various factors such as work atmosphere, relationships between colleagues, career paths, and compensation, which directly impact their motivation and performance. In addition, adequate work facilities are an important support in supporting employee performance to be more optimal and efficient. In this study, a quantitative approach was used with a survey method, collecting data from questionnaires distributed to 50 respondents. This study aims to determine the influence of job satisfaction and work facilities on the quality of services within the East Kalimantan Provincial Social Service. The research method used is quantitative descriptive with data collection techniques through interviews and distribution of questionnaires to Social Service employees. The results of the partial test showed that job satisfaction had a positive and significant effect on service quality. Likewise, work facilities also have a positive and significant effect on the quality of service. Furthermore, simultaneous tests showed that job satisfaction and work facilities together had a significant effect on service quality. The results of this study indicate that increasing job satisfaction and work facilities can encourage the creation of more optimal service quality within the East Kalimantan Provincial Social Service.
Analisis Konsep Pelayanan Prima pada Layanan Paspor di Indonesia Muhammad Faza Nugraha; Rahmawati Nurul Jannah; Habbi Firlana
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 4 No. 2 (2025): Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v4i2.4704

Abstract

Passport services are one form of strategic public service in the immigration administration system. This study aims to analyze the implementation of excellent service indicators in passport services in Indonesia, as well as to identify supporting factors, obstacles, and strategies that can be implemented to realize quality public services. This study uses a qualitative approach with a literature study method, reviewing various scientific sources and national policies in the 2015–2025 period. The results of the study indicate that the dimensions of action and ability of officers have been consistently implemented through service digitalization and increasing human resource capacity. However, the dimensions of attitude, attention, accountability, and appearance are not yet optimal in most immigration work units, especially in the 3T region. Supporting factors include HR professionalism, service innovation, and technology adoption, while inhibiting factors include bureaucratic cultural resistance, infrastructure inequality, and low digital literacy of the community. Strategic opportunities lie in accelerating digital transformation through SPBE, strengthening the capacity of the apparatus, community participation in service evaluation, and multi-party collaboration. Thus, realizing excellent passport services requires a transformative approach that integrates technological innovation, strengthening service culture, and governance that is adaptive to public needs.
Analisis Lingkungan Kerja Internal pada PT ASDP Indonesia Ferry Muhammad Ray Gildan; Marsofiyati Marsofiyati; Ervina Maulida
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 4 No. 3 (2025): September: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v4i3.4705

Abstract

In the socialization life at PT ASDP Indonesia Ferry every day is inseparable from the influence of the work environment created by individuals and groups, especially in the internal environment and problems that occur in the physical and non-physical environment. The purpose of this study is to analyze and find out how the internal work environment conditions are at PT ASDP Indonesia Ferry in physical and non-physical aspects. The research method used is a qualitative method that is descriptive in nature and data sources obtained by observing or interviewing employees at PT ASDP Indonesia Ferry with primary data collection consisting of pre-research and main research (observation, interviews and documentation). The results of this study are that the Company's internal work environment is still not optimal in supporting employee work, the most important internal work environment is company facilities, besides that the most important thing about the non-physical environment in this company is the work culture where this company adheres to an adhocracy work culture because it is dynamic and creative and psychological well-being.

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