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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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Peran Absensi Online terhadap Disiplin Kerja pada Badan Kepegawaian dan Pengembangan Sumber Daya Manusia Kabupaten Karawang Rangga Maulana Jayadirja; Wenni Marlini
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.v4i1.5406

Abstract

Civil Servants (PNS), as part of the State Civil Apparatus (ASN), play a crucial role in ensuring efficient, transparent, and professional public services. One of the key indicators in assessing civil servant performance is work discipline. Work discipline includes punctuality, attendance, and responsibility for assigned tasks. To improve discipline, the Agency for Personnel and Human Resource Development (BKPSDM) of Karawang Regency has implemented an online-based Employee Attendance Information Sistem (SIAP). This sistem is designed to facilitate real-time monitoring of employee attendance, which in turn can enhance accountability and transparency. However, despite the implementation of this sistem, several problems remain, such as high rates of absenteeism, tardiness, and the potential for attendance data manipulation, all of which may undermine the sistem’s effectiveness. These issues indicate that the application of digital technology has not fully resolved the challenges of work discipline in government institutions.This study aims to analyze the effect of online attendance implementation on the work discipline of employees in Karawang Regency. The research employed a quantitative approach using a survey of 68 civil servants, with data analyzed through t-tests, coefficient of determination, and Pearson Product Moment correlation. The results show a very strong positive relationship between online attendance and work discipline, with a correlation value of 0.959 and a contribution of 92%. These findings demonstrate that online attendance implementation significantly improves employee discipline. Based on these results, it is recommended that the sistem be further enhanced through increased transparency, strengthened supervision mechanisms, and continuous discipline development. With these measures, the online attendance sistem can function more optimally in supporting civil servant discipline in Karawang Regency.
Analisis Pengaruh Infrastruktur terhadap Pertumbuhan Ekonomi di Aceh Adrisa Auldri; Rinaldi Syahputra; Yani Rizal
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.v4i1.5421

Abstract

This study aims to analyze the effect of infrastructure on economic growth in Aceh. The method used in this study is quantitative, and the data will be analyzed according to the required model. Data processing is carried out using multiple linear regression, and the classical assumption tests that must be performed include the Normality Test to ensure data distribution, the Multicollinearity Test to detect correlations between independent variables, the Heteroscedasticity Test to examine residual variance, and the Autocorrelation Test to evaluate the existence of correlations between errors in the model. Eviews12 software is used, which allows for comprehensive modeling of the relationship between infrastructure variables and economic growth. The data source used is secondary data obtained from historical records found in published archives. The findings of the study reveal that road infrastructure has an insignificant negative impact on economic growth, indicating that high-quality road infrastructure improvement and maintenance are key to building an effective transportation system and supporting sustainable economic growth. Conversely, educational infrastructure has a significant positive effect on economic growth, confirming the crucial role of education in driving economic growth. On the other hand, health infrastructure has a negative but significant impact on economic growth, playing a crucial role not only from a social perspective but also in promoting economic development and community welfare. Based on regression analysis, the R2 - Squared (R2) value was recorded at 0.775876. This indicates that the independent variables can explain 77.58% of economic growth in Aceh, while the remaining 22.42% is explained by other variables not included in this study. Therefore, further research is needed to identify other variables that also contribute significantly to economic growth in Aceh.
Dampak PSAK 73 terhadap Kualitas Laba Sektor Jasa dan Sektor Konsumsi BEI 2024: Analisis Komparatif ROA dan NPM Neng Entang Fatimah Iam Nur; Corie Armani; Lendra Yenti; Elzhariyanti Elzhariyanti; Nofryanti Nofryanti
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.v4i1.5625

Abstract

The implementation of PSAK 73 requires the recognition of right-of-use assets (ROU) and lease liabilities (LL) on the balance sheet, along with depreciation and interest expenses (DIE) in the profit and loss statement, aimed at improving financial transparency. This study analyzes the impact of PSAK 73 on earnings quality in the services and consumer sectors listed on the Indonesia Stock Exchange (IDX) during the 2024 period. The primary focus is on the indicators Return on Assets (ROA) and Net Profit Margin (NPM). The research uses a descriptive comparative method with tables and graphs to analyze ROU, LL, DIE, ROA, and NPM. The findings show that the consumer sector is more dependent on leased assets, with significantly higher values of ROU, LL, and DIE compared to the services sector. This could potentially pressure ROA due to higher depreciation, though the consumer sector enjoys a better NPM due to larger scale operations and quicker cash turnover. Conversely, the services sector shows more stability but is volatile due to higher operational costs. This study emphasizes the importance of efficiently managing lease assets to maintain profitability and encourages future research with larger samples and long-term trend analysis to further understand the impact of PSAK 73.
Peran Motivasi dan Kreativitas dalam Meningkatkan Minat Berwirausaha pada Generasi Muda Bintang Maha Putra; Wulan Safitri; Fatma Tresno Ingtyas; Laurena Ginting
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.v4i1.5630

Abstract

This study aims to examine the role of motivation and creativity in increasing entrepreneurial interest among young people, particularly students of the Culinary Education Study Program at Universitas Negeri Medan. A qualitative approach was employed, with data collected through in-depth interviews involving 15 participants, consisting of students who have already started a business, those who have just begun, and those who are still hesitant to engage in entrepreneurship. The data were analyzed using the SWOT (Strengths, Weaknesses, Opportunities, Threats) framework to identify internal and external factors influencing entrepreneurial interest. The results indicate that motivation serves as the main driving factor in building persistence and enthusiasm to face business challenges, while creativity plays a key role in generating ideas and innovations that enhance competitiveness. These two factors have a synergistic relationship, mutually reinforcing each other in encouraging young people to start and develop sustainable businesses. The findings also highlight the importance of practice-based entrepreneurship education and social support in shaping young entrepreneurs who are independent, innovative, and adaptive to market changes.
Upaya Peningkatan Kesadaran Mahasiswa dalam Melestarikan Warisan Budaya Lokal melalui Pelatihan Canting Batik di Sanggar Batik Seni Pendopo Apriansyah Sipayung; Amelya Putri Suwandana; M Haikal Aprilianto; Khafi Puddin; Aprinawati Aprinawati
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.v4i1.5793

Abstract

Batik is one of Indonesia's intangible cultural heritages recognized by UNESCO since 2009. However, along with the rapid pace of globalization, the interest of the younger generation in preserving local culture has declined. This study aims to analyze how canting batik training at Sanggar Batik Seni Pendopo can increase students' awareness of local cultural preservation. This research uses a descriptive qualitative approach focused on personal experience (personal experience method), where the author directly participates in the training activities as both a participant and an observer throughout the entire Canting Batik Training organized by Sanggar Batik Seni Pendopo. This research was conducted at Sanggar Batik Seni Pendopo in Perum Ray Pendopo 3, Jl. Siabu Dusun 2, Bandar Setia, Medan. The training was attended by 60 students from the Entrepreneurship Study Program at Universitas Negeri Medan. The research results indicate that the direct involvement of the authors provides a deeper empirical perspective on the process of enhancing participants' knowledge. Batik canting training not only improves technical skills but also fosters philosophical understanding, moral values, and awareness of the importance of preserving cultural heritage. Students become more proud of the works they create and develop a strong desire to preserve batik through modern batik innovations.
Implementasi Strategi Transformasi Digital untuk Mengatasi Kesenjangan Distribusi Dokter Spesialis di Indonesia Purwadhi Purwadhi; Yani Restiani Widjaja; Ratna Indriana Donggori; Raka Indrabrata Setiawan
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 1 (2026): Januari: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i1.5239

Abstract

The disparity in the distribution of specialist doctors in Indonesia is a structural challenge that creates disparities in access and quality of healthcare services between urban and rural/underdeveloped areas. The government addresses this issue through the Health System Transformation agenda, with the sixth pillar, Health Technology Transformation, as a key strategy. This study aims to analyze how the implementation of digital transformation strategies, specifically telemedicine supported by the SATUSEHAT ecosystem and Electronic Medical Records (RME), can be an effective solution to mitigate these challenges. Using systematic literature observation and SWOT analysis, this study examines Indonesia's digital ecosystem, compares it with best practices from Australia and Canada, and identifies critical success factors. The analysis shows that despite strong political commitment and an initial regulatory framework, implementation faces significant challenges related to digital infrastructure disruption, variability in healthcare human resource competencies, and data security issues. International case studies highlight the importance of a clear vision, stakeholder ownership, adaptable models, and operational efficiency. It concludes that digital transformation has significant potential to mitigate geographic challenges, but its success must rely on a holistic approach that integrates infrastructure strengthening, massive human resource capacity development, cybersecurity assurance, and the design of sustainable financing models. Strategic recommendations are formulated for macro-policy and managerial empowerment at the health facility level. Strengthening cross-sector collaboration, including public-private partnerships, is crucial for accelerating the adoption of digital technology in primary healthcare. Furthermore, adaptive monitoring and evaluation mechanisms are needed to ensure the transformation is aligned with the local context and population needs.
Pengaruh Literasi Keuangan, Pendapatan, Prilaku Keuangan dan Gaya Hidup terhadap Kesejahteraan ASN (Aparatur Sipil Negara) Dinas Pendidikan Dikabupaten Bondowoso Amelia Putri Maharani; Ni Nyoman Putu Martini; Achmad Hasan Hafidzi
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 1 (2026): Januari: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i1.5250

Abstract

In Bondowoso Regency, an interesting phenomenon was discovered regarding the financial condition of State Civil Apparatus (ASN) within the Education Office. Despite having a fixed monthly income, some ASN still face quite complex financial problems. This is caused by uncontrolled consumptive spending patterns, which create a gap between income and expenditure. This research contributes theoretically by enriching the literature on personal financial management and the financial behavior of civil servants. This study specifically aims to analyze the influence of several independent variables—namely, financial literacy, income, financial behavior, and lifestyle—on ASN welfare. The study employs a quantitative method with a saturated sampling technique. From a population of 88 ASN, all were used as research samples to provide more representative data. The analysis process used multiple linear regression with the help of SPSS software. Before conducting the regression analysis, several classical assumption tests were carried out, including the normality test, multicollinearity test, and heteroscedasticity test, to ensure that the statistical model was reliable and free from violations. Next, a t-test was applied to measure the magnitude of the influence of each independent variable on ASN welfare. The results of the study showed differences in the influence of each variable. Two variables were found to have a positive and significant effect on well-being: income and financial behavior. This indicates that better financial behavior and higher income of civil servants (ASN) increase their well-being. On the other hand, financial literacy and lifestyle variables showed a positive but insignificant effect on well-being. This means that although financial literacy and lifestyle contribute, their influence is not strong enough to improve ASN well-being. These findings indicate that income and the ability to manage personal finances play a dominant role in determining ASN well-being in Bondowoso Regency.  
Pengaruh Self Efficacy dan Etos Kerja terhadap Kepuasan Kerja pada Guru SD di Kecamatan Ketanggungan Kabupaten Brebes Alif Nurfitrah; Azizah Indriyani; Dwi Harini; Indah Dewi Mulyani; Gian Fitrialisma
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 1 (2026): Januari: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i1.5310

Abstract

This study aims to analyze the influence of self efficacy and work ethic on the job satisfaction of elementary school teachers in Ketanggungan District, Brebes Regency. Teacher job satisfaction is an important aspect in creating a productive and sustainable educational environment. The approach used in this study is a quantitative approach with an associative type of research. The research population was 418 elementary school teachers, and as many as 204 teachers were selected as samples through probability sampling techniques using the simple random sampling method. Data collection was carried out using standardized questionnaires, and data analysis was carried out using multiple linear regression with the help of SPSS software. The results of the study show that self-efficacy has a positive and significant effect on teacher job satisfaction. Teachers who have high confidence in their abilities tend to be more satisfied in carrying out their duties and responsibilities. In addition, work ethic has also been proven to have a positive and significant effect on job satisfaction. Teachers with a high work ethic show dedication, responsibility, and work ethic that have an impact on increasing job satisfaction. Simultaneously, these two variables make a significant contribution to the level of teacher job satisfaction. These findings indicate that strengthening self-efficacy and instilling a good work ethic is an important strategy in increasing the job satisfaction of educators. The practical implications of this research can be a reference for education policy makers in designing teacher professional development programs.
Pengaruh Fasilitas Kantor dan Disiplin Kerja terhadap Kinerja Perangkat Desa Kalirahayu di Kecamatan Losari Kabupaten Cirebon Ayip Febriansyah; Nur Afridah; Dumadi Dumadi; Slamet Bambang Riono; M Badrun Zaman
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 1 (2026): Januari: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i1.5312

Abstract

The level of public satisfaction with public services in Kalirahayu Village, Losari District, Cirebon Regency is still relatively low. This phenomenon is allegedly influenced by the quality of office facilities and the level of work discipline of village officials. This study aims to analyze the influence of office facilities and work discipline on the performance of village apparatus, both partially and simultaneously. The optimal performance of village apparatus is the key in realizing responsive, efficient, and community-satisfied public services. This study uses a quantitative approach with a survey method. The data collection technique was carried out through direct observation, structured interviews, and the distribution of questionnaires to 45 respondents consisting of village officials and service user communities. The research instrument is tested for validity and reliability before use. Data analysis was carried out with the help of SPSS software through multiple linear regression tests, t-tests, and F-tests to test the influence of each variable. The results of the study show that office facilities and work discipline have a positive and significant effect on the performance of village apparatus. Partially, both variables contribute to performance improvement, and simultaneously strengthen the effectiveness of public services. These findings affirm the importance of improving work facilities and establishing a disciplined work culture as the main strategy in improving the quality of public services at the village level. The practical implications of this research encourage the village government to evaluate and continuously improve work facilities and strengthen the work ethic of village officials.
Pengaruh Role Conflict dan Social Support terhadap Kepuasan Mahasiswa pada Perguruan Tinggi Swasta Dinda Putri Novianti; Azizah Indriyani; Indah Dewi Mulyani; Andi Yulianto; Gian Fitralisma
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 1 (2026): Januari: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i1.5313

Abstract

This study aims to analyze the influence of role conflict and social support on the learning satisfaction of employee class students in higher education. Employee-class students face complex challenges in balancing roles as workers and students, which has the potential to create role conflicts and negatively impact academic satisfaction. Instead, social support from the surrounding environment—including family, co-workers, and educational institutions—can serve as a protective factor that increases learning satisfaction. This study uses a quantitative approach with a correlational descriptive method. The research population consisted of 258 employees in Tegal City, all of which were sampled through total sampling techniques. The research instrument was in the form of a standardized questionnaire, and the data were analyzed using multiple linear regression with the help of SPSS software. The results of the study show that role conflict has a negative and significant effect on student satisfaction, while social support has a positive and significant effect. Simultaneously, these two variables make a significant contribution to student learning satisfaction. These findings confirm the importance of role conflict management strategies and strengthening social support in creating a more optimal learning experience for employee class students. The practical implications of this research can be a reference for educational institutions in designing policies and services that are responsive to the needs of working students.

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