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Contact Name
Riyadi
Contact Email
lpkdgeneration2022@gmail.com
Phone
+6281269402117
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Jl. Watu Nganten 1 No. 1-6 Desa Batursari Kec. Mranggen, Jawa Tengah
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Kab. demak,
Jawa tengah
INDONESIA
Jurnal Ilmiah Manajemen Dan Kewirausahaan
ISSN : 28092406     EISSN : 28092392     DOI : 10.55606
Core Subject : Economy,
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
Articles 279 Documents
Pengaruh Desan dan Harga Produk Sophie Martin Terhadap Keputusan Pembelian di Toko Sophieku Sragen Yusmaneti Yusmaneti; Khabib Alia Akhmad; Indra Hastuti
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.v4i1.5159

Abstract

The fashion industry is a sector that has experienced rapid growth in recent decades, marked by the emergence of various brands, both local and international. One well-known brand in Indonesia is Sophie Martin, known for offering a variety of fashion products with distinctive designs and competitive prices. This study was conducted with the aim of analyzing the extent to which product design and price factors influence consumer decisions in purchasing Sophie Martin products, especially at the Sophieku Sragen Store. This study used a quantitative approach with an associative nature, which aims to examine the relationship and influence between variables. Data were collected through a dare survey involving 96 female respondents who had previously made purchases at the Sophieku Sragen Store. These respondents were selected to ensure that the answers provided were truly based on real shopping experiences. The analytical method used was multiple linear regression, which allows researchers to assess the influence of each independent variable (product design and price) on the dependent variable (purchase decisions), both partially and simultaneously. The results of the analysis indicate that product design has a positive influence on purchasing decisions, where consumers tend to choose products with attractive, innovative, and trendy appearances. Price also has a positive influence, meaning consumers consider affordability and suitability to product quality before making a purchase. Simultaneously, these two variables significantly influence purchasing decisions. The coefficient of determination (R²) of 0.629 indicates that 62.9% of the variation in purchasing decisions can be explained by product design and price, while mortality is influenced by other factors not examined in this study, such as promotion, service quality, and brand image.
Pengaruh Literasi Keuangan, Gaya Hidup, Uang Saku, dan Gender terhadap Pengelolaan Keuangan pada Mahasiswa Kota Banyuwangi Sevia Aylula Putry; Abadi Sanosra; Jekti Rahayu
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.v4i1.5191

Abstract

College students, as the younger generation in higher education, face significant challenges in achieving financial independence. Low levels of financial literacy, a consumptive lifestyle, dependence on parental allowances, and gender influence are important factors that deserve further study in shaping students' financial management behavior. This situation is increasingly relevant amidst the increasing needs of students to meet educational costs, lifestyle, and social demands, which are often not matched by adequate financial management skills. This study aims to analyze the influence of financial literacy, lifestyle, allowances, and gender on the financial management of college students in Banyuwangi City. The research method used was quantitative, with a survey approach using a questionnaire with 50 student respondents from various study programs. The data obtained were analyzed using multiple linear regression to examine the relationship and influence of independent variables on student financial management. The results showed that financial literacy and lifestyle significantly and positively influenced student financial management. This means that the greater students' understanding of financial concepts and the wiser they are in managing their lifestyles, the better their financial management skills. In contrast, the variables of pocket money and gender did not show a significant effect, indicating that neither the amount of pocket money nor gender differences directly influence students' financial behavior. These findings indicate that improving financial literacy through formal and non-formal education, as well as fostering a frugal lifestyle, are key to developing students' ability to manage their finances wisely. This research offers practical implications for higher education institutions and policymakers to design more systematic financial education programs to enable students to achieve sustainable financial independence.
Pengaruh Orientasi Pasar, Orientasi Kewirausahaan dan Kemampuan Pemasaran terhadap Kinerja Bisnis UMKM di Kecamatan Balung Siwi Kartikasari; Haris Hermawan; Yohanes Wibowo
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.v4i1.5192

Abstract

MSMEs are one of the main pillars of the Indonesian economy, including in Balung District, Jember Regency, which in recent years has shown growth in the number of business units and the level of digital technology adoption. However, the increase in business quantity and the digitalization process has not been fully accompanied by optimal improvements in business performance. Most MSMEs in Balung still face various obstacles, particularly in understanding market dynamics, demonstrating an adaptive entrepreneurial attitude, and managing their businesses with effective strategies. This study aims to analyze the influence of market orientation, entrepreneurial orientation, and marketing capabilities on MSME business performance in Balung District. The study used a quantitative approach with a survey method. The study population was all 7,304 MSMEs in Balung District, while the research sample was determined at 100 respondents through a purposive sampling technique. Data were collected using a questionnaire and analyzed using multiple linear regression. The results showed that market orientation and entrepreneurial orientation have a positive and significant effect on MSME business performance. Meanwhile, marketing capabilities, although positive, were not statistically significant. These findings indicate that the ability to understand consumer needs, be innovative, proactive, and take risks are more crucial factors in improving business performance than purely technical marketing skills. The implication of this research is the need for strategies to strengthen market orientation and entrepreneurship through comprehensive coaching, training, and facilitating access to market information, product innovation, and business management. This research is also expected to serve as a reference in policy formulation and further research on MSME performance in the local context.
Apakah Pemasaran Media Sosial, Pemasaran Influencer, dan Strategi Respons Berpengaruh terhadap Penjualan Coffee Shop X? Monica Farissa Zain; Rayhan Gunaningrat; Esti Dwi Rahmawati
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.v4i1.5237

Abstract

This study aims to determine whether social media marketing, influencer  marketing, and customer response strategies affect actual sales at Coffee Shop X in Surakarta. The research background is based on the growing use of digital marketing strategies in the food and beverage industry, while their effectiveness in boosting sales remains to be proven. A quantitative approach was employed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with SmartPLS 4, supported by normality testing via SPSS. Primary data were collected through an online questionnaire distributed to 100 active customers of Coffee Shop X, while secondary data consisted of actual sales records over 100 days. The results show that all three independent variables have a positive and significant effect on sales, both partially and simultaneously. The coefficient of determination (R²) of 0.147 indicates that the independent variables explain 14.7% of sales variation, while the Q² value of 0.015 suggests low yet relevant predictive ability. These findings imply that coffee shop businesses should optimize digital marketing strategies, strengthen collaborations with relevant influencer s, and improve customer response speed to enhance sales.
Membangun Komitmen Kuat : Peran Kompetensi & Budaya pada CV. Taman Agrowisata Bukit Naang Husein Husein; Librina Tria Putri; Abshor Marantika
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 4 No. 1 (2025): Jurnal Ilmiah Manajemen dan Kewirausahaan
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v4i1.5280

Abstract

This study focuses on efforts to build strong organizational commitment through the roles of competence and organizational culture at CV. Taman Agrowisata Bukit Naang Bangkinang. Organizational commitment is considered a reflection of individual loyalty and attachment to the organization, manifested through a strong belief in the organization’s values and goals, the willingness to work towards the organization's benefit, and the desire to remain a part of it. This research utilized a quantitative approach, specifically multiple regression analysis, to assess the impact of competence and organizational culture on organizational commitment. A total of 38 respondents were selected using a census method. Hypothesis testing was performed through t-tests and F-tests to examine the partial and simultaneous effects of the independent variables on the dependent variable. The study found that both competence and organizational culture significantly influence organizational commitment, both in isolation and when considered together. The analysis showed a strong positive relationship between competence, organizational culture, and organizational commitment, with the independent variables explaining 78.50% of the variance in organizational commitment. These results indicate that improving employee competence and strengthening the organizational culture are vital strategies for fostering long-term commitment within the company. Additionally, the study highlights the importance of aligning organizational culture with the values and goals of the organization to enhance overall employee engagement. By focusing on these areas, CV. Taman Agrowisata Bukit Naang can cultivate a committed workforce, which is essential for sustaining high levels of performance and organizational success. This research contributes to a better understanding of the factors that drive organizational commitment and provides practical recommendations for companies aiming to strengthen their workforce's loyalty and engagement in today’s competitive business environment.
Hubungan Self Efficacy Terhadap Minat Berwirausaha Mahasiswa Program Studi Sarjana Terapan Kebidanan Kediri Poltekkes Kemenkes Malang Shintya Okta Rihandhini; Dwi Estuning Rahayu; Susanti Pratamaningtyas; Ira Titisari
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.v4i1.5330

Abstract

The high number of midwife graduates each year has led to an increase in unemployment in Indonesia, making it necessary to find ways to overcome this high unemployment rate. High unemployment will become a problem in itself in economic terms, leading to poverty and other social problems. Therefore, alternatives are needed to create businesses that will open up job opportunities for oneself and others through entrepreneurship. One such alternative is to become an entrepreneur by fostering an interest in entrepreneurship. Students' interest in entrepreneurship can be influenced by self-efficacy. To start and run a business, one needs the confidence that they will succeed. Self-efficacy can influence interest in entrepreneurship. The purpose of this study was to determine the relationship of self-efficacy with student entrepreneurial interest. This research is a cross-sectional approach, with a population of 90 people, then obtained a sample of 73 people using a proportionate stratified random sampling technique. The population of this study were students of the 2020 and 2021 Applied Bachelor's Degree Program of Midwifery in Kediri. Data obtained from questionnaires and analyzed univariately and bivariately with the Spearman Rank statistical test. Most of the students who have self-efficacy was in the middle level which was with a percentage of 58.9% and the students who have an interest in entrepreneurship was mostly in the high level with a percentage of 54.8%. From the results of statistical tests, there is a correlation (p <0.05) between self-efficacy with interest in student entrepreneurship with a moderate correlation (r = 0.534). Students' interest in entrepreneurship will increase if they have high self-efficacy. It is expected that students of the Applied Bachelor's Degree Program of Midwifery in Kediri can increase self-efficacy as an effective strategy for the stimulation of interest and entrepreneurship.
Theory Of Reasoned Action sebagai Lensa untuk Memahami Faktor Penentu Kepatuhan Pajak WPOP Non-Karyawan Ni Made Nuriasih; I Nyoman Putra Yasa; Putu Yunartha Pradnyana Putra
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.v4i1.5363

Abstract

Tax compliance among non-employee individual taxpayers (WPOP) remains a significant challenge in Indonesia, even after the implementation of the 0.5% final income tax rate aimed at simplifying tax administration and reducing the fiscal burden. This study seeks to examine the determinants of WPOP tax compliance by applying the Theory of Reasoned Action (TRA) as the primary conceptual framework. The research employed a qualitative literature review approach, analyzing scientific articles from national and international journals, academic books, and official taxation reports published between 2015 and 2025. The findings indicate that the final tax policy provides structural incentives, however, its effectiveness is largely dependent on taxpayers' internal factors such as motivation, awareness, and perception of fairness. Accounting literacy plays a role in improving the accuracy of tax recording, calculation, and reporting, yet it does not consistently translate into higher compliance without being reinforced by positive attitudes and supportive social norms. Psychological factors such as trust in tax authorities, perceived justice, and the influence of social environments are shown to be more consistent in shaping attitudes and subjective norms, which in turn strengthen compliance intentions in accordance with TRA. These findings suggest that WPOP tax compliancecannot be adequately understood from structural or technical aspects alone but must be addressed in an integrative manner that incorporates fiscal policies, technical capacity, and psychological dimensions. The implication is that voluntary tax compliance can be fostered through integrative strategies combining simplified tax rates, taxpayer education programs, and greater transparency in public fund management. Future studies are recommended to conduct large-scale quantitative and comparative analyses across sectors and regions to validate these conceptual insights and strengthen their generalizability.
Analisis Penerapan BSC (Balanced Scorecard) sebagai Alat Manajemen Strategi pada Rumah Sakit Umum Daerah dr. H. Yuliddin Away Tapaktuan Purwadhi Purwadhi; Yani Restiani Widjaja; Salwiyadi Salwiyadi; Salia Marvinia
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 4 No. 1 (2025): Jurnal Ilmiah Manajemen dan Kewirausahaan
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v4i1.5390

Abstract

Hospitals as healthcare institutions, are required to deliver high-quality, efficient, and sustainable services through proper strategic management. Dr. H. Yuliddin Away Regional General Hospital, a type B referral hospital in Aceh, faces challenges such as limited resources, increasing demands for service quality, and regulatory changes in the healthcare sector. This study aims to analyze the implementation of the BSC (Balanced Scorecard) (BSC) as a strategic management tool to improve hospital performance. The BSC is employed because it integrates financial and non-financial indicators through four perspectives: financial, customer, internal business processes, and learning and growth. This research applies a descriptive qualitative approach using a case study at Dr. H. Yuliddin Away Hospital. Data were collected through interviews, observations, and documentation, and analyzed using content analysis. The findings show that the hospital has adopted the BSC since 2021 with key performance indicators aligned to its vision and mission. From the financial perspective, the operational cost ratio achieved the target (65% against ≤70%). The customer and internal process perspectives did not fully meet the targets, as patient satisfaction (4.1 vs. ≥4.2) and average service time (62 minutes vs. ≤60 minutes) revealed small gaps. Conversely, the learning and growth perspective exceeded expectations with six staff training sessions per year. Overall, the implementation of BSC has had a positive impact on transparency, accountability, and interdepartmental coordination, while also fostering service innovation. However, challenges remain, including limited managerial understanding, budget constraints, and organizational resistance to change. The study concludes that BSC is an effective tool for improving hospital performance, though further efforts are needed to enhance patient satisfaction and service efficiency.
Digital Tax Literacy terhadap Kepatuhan Wajib Pajak Anak Agung Liska Diana Putri; I Nyoman Putra Yasa; Putu Yunartha Pradnyana Putra
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.v4i1.5392

Abstract

This research examines the contribution of digital skills in taxation in influencing taxpayers' regulatory obedience intentions by applying the Technology Acceptance Model (TAM) as its conceptual basis. The context of the study is rooted in Indonesia's ongoing digital tax transformation, exemplified by e-filing and e-billing systems, which require taxpayers to develop sufficient digital competence. Digital tax literacy is not limited to technical proficiency but also encompasses an understanding of system benefits, trust in digital platforms, and positive attitudes toward electronic tax services. The main objective is to explain how digital literacy affects perceived usefulness (PU) and perceived ease of use (PEOU), which drawing upon to TAM are central factors shaping behavioral intention. A qualitative research design was employed using a literature study approach, with data collected from academic journals, books, tax regulations, and official reports. The descriptive analysis involved reviewing, comparing, and synthesizing findings from earlier studies. The results indicate that enhanced digital literacy improves PU by increasing efficiency, accuracy, and transparency, while also strengthening PEOU by lowering usage barriers and boosting user confidence. Together, these elements shape favorable perceptions of digital taxation that ultimately reinforce compliance intentions. However, the study also identifies several obstacles, such as unequal access to infrastructure, varying levels of digital competence, and limited outreach from tax authorities. In conclusion, digital tax literacy emerges as a crucial driver of compliance in the digital era. The findings underscore the need for tax authorities to invest in literacy initiatives, broaden infrastructure coverage, and intensify public education regarding digital taxation. Beyond that, enhancing collaboration between government, educational institutions, and private sectors can accelerate digital adoption among taxpayers. Future research is encouraged to employ empirical methods across diverse taxpayer groups, ensuring deeper insights and more practical contributions for taxation policy and digital governance.
Analisis Instrumen Kebijakan Fiskal terhadap Pertumbuhan Ekonomi di Provinsi Aceh Syarifah Azzahra; Nurjannah Nurjannah; Iskandar Iskandar
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.v4i1.5400

Abstract

This study aims to analyze the influence of fiscal policy instruments on economic growth in Aceh Province using independent variables such as regional taxes, employee expenditure, and indirect expenditure. The data were obtained from official publications of the Central Bureau of Statistics (BPS) Aceh in the form of time series covering the period 2009–2023. The analysis was conducted using multiple linear regression with the assistance of Eviews 12 software to ensure accurate and reliable results. The findings reveal that, partially, regional taxes have a positive but insignificant effect on economic growth in Aceh Province. Employee expenditure also shows a positive yet insignificant effect, while indirect expenditure has a negative and insignificant impact. Simultaneously, the three independent variables do not demonstrate a significant influence on regional economic growth. These results indicate that the effectiveness of fiscal instruments at the regional level remains limited and has not been able to provide a strong impetus for economic growth. Therefore, a comprehensive evaluation of the planning, allocation, and utilization of fiscal policies is necessary to ensure that Aceh’s economic development strategies become more targeted, efficient, adaptive, and capable of promoting inclusive and sustainable growth.