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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 Du Pont System dalam Penilaian Kinerja Keuangan Perusahaan: Studi pada Perusahaan Sub Sektor Rokok yang Terdaftar di BEI Periode 2019-2023 Delsa Eka Putri
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.v5i1.5451

Abstract

This study aims to analyze the financial performance of tobacco sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023 using the Du Pont System method. The approach used is quantitative descriptive with the population being all tobacco sub-sector companies on the IDX during that period. The sample was taken using purposive sampling, namely four companies with complete financial report data for five consecutive years. Data were collected through annual financial report documentation and analyzed using the five main ratios of the Du Pont System: Net Profit Margin (NPM), Total Asset Turnover (TATO), Return on Investment (ROI), Equity Multiplier (EM), and Return on Equity (ROE). The results of the study show fluctuations in financial performance, particularly in profitability, while asset efficiency and capital structure are relatively stable with indications of recovery in 2023. Medium-sized companies showed better adaptation and growth than large companies in facing market challenges. PT Hanjaya Mandala Sampoerna Tbk recorded superior performance based on Du Pont ROE, supported by high values for NPM, TATO, and ROI, although EM was relatively high. Overall, most tobacco sub-sector companies on the IDX showed good financial performance compared to industry standards, except for ITIC, which needed improvement. This study provides important insights for stakeholders in assessing the financial performance dynamics of the cigarette sub-sector in Indonesia.
Penerapan Tax Planning atas Pajak Penghasilan Badan pada CV. Wira Arya Sejahtera Dina Putri Nadiati; Syamsul Bahri Arifin; Desi Ika
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.v5i1.5452

Abstract

This study aims to analyze the implementation of tax planning on corporate income tax at CV Wira Arya Sejahtera to optimize tax obligations legally and in compliance with applicable tax regulations. The research adopts a qualitative descriptive approach using a case study design. Data were collected from the company’s 2023 financial statements and Annual Tax Returns (SPT). The analysis focuses on identifying opportunities for tax efficiency through deductible expense optimization, appropriate accounting treatment, and legitimate tax-saving strategies under Indonesian tax law. The findings reveal that through effective tax planning, the company successfully reduced its Taxable Income (PKP), resulting in a decrease in the Corporate Income Tax (PPh Badan) payable from IDR 200,119,828 to IDR 162,284,665. This adjustment led to total tax savings of IDR 37,835,163. The study concludes that proper tax planning not only contributes to lowering tax expenses but also strengthens the company’s financial performance and compliance posture. Therefore, systematic and lawful tax planning should be continuously applied as part of the company’s financial management strategy to achieve sustainable efficiency.
Analisis Implementasi Strategi Perencanaan Pajak Penghasilan Badan sebagai Upaya Penghematan Beban Pajak pada PT Anggada Indo Asia Amelia Chantika Fati’ah; Syamsul Bahri Arifin
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.v5i1.5453

Abstract

This study analyzes the implementation of corporate income tax planning strategies at PT Anggada Indo Asia as an effort to reduce tax expenses. A descriptive qualitative method was used, employing interviews, observations, and documentation. The results show that the company has not yet fully implemented tax planning, as evidenced by fiscal corrections made to several expenses that do not comply with tax regulations. These non-deductible expenses need to be better managed to minimize tax liabilities. The recommended strategies include adherence to applicable tax regulations, completeness of supporting documents, and the reclassification of non-deductible expenses to optimize tax deductions. After the implementation of tax planning strategies, the company achieved a tax expense reduction of IDR 2,816,430, which represents a 2.4% efficiency from the total tax liability. This demonstrates that effective tax planning can significantly reduce the tax burden in a legal manner, without violating tax laws or regulations. Furthermore, the study highlights the importance of strategic tax planning for companies, as it not only ensures tax compliance but also enhances financial efficiency. The findings suggest that with a well-executed tax planning strategy, companies can optimize their tax obligations, reduce unnecessary costs, and achieve better financial performance. This study emphasizes the need for companies to adopt systematic tax planning to maintain compliance while taking advantage of tax-saving opportunities within the legal framework.
Kompleksitas Regulasi Administrasi Keimigrasian dan Tantangannya dalam Globalisasi Daffa Raihan Arya Mas’adi
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.v5i1.5489

Abstract

The complexity of immigration administration regulations is a strategic challenge in maintaining state sovereignty while meeting the demands of globalization. Layered, overlapping, and asynchronous regulations between agencies often cause legal uncertainty, convoluted bureaucracy, and reduce the effectiveness of public services. This condition has an impact on declining public satisfaction, weakening institutional accountability, and opening up loopholes for maladministration and potential abuse of authority. In the context of globalization, cross-border human mobility is increasing, both due to economic, educational, tourism, and international migration factors, thus demanding simpler, adaptive, and responsive regulations. In addition, the complexity of regulations also has direct implications for national security aspects, especially in dealing with transnational threats such as terrorism, human trafficking, and abuse of residence permits. This study uses a qualitative method with a descriptive-analytical approach through literature studies and regulatory studies. The analysis shows that regulatory harmonization, the use of digital technology, and community involvement are key factors to reduce complexity while increasing the effectiveness of immigration governance. Regulatory reform is not just an administrative step, but a national policy strategy to strengthen public services, improve the image of global diplomacy, and maintain national security stability in the midst of increasingly complex global dynamics.
Pengaruh Influencer Marketing dan LifeStyle terhadap Perilaku Impulsive Buying di Platform E-Commerce pada Mahasiswa FEBI IBN Tegal Nurul Fitri Habibah; Muhammad Arya Azizi
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.v5i1.5493

Abstract

Advances in digital technology and the rise of e-commerce platforms like Shopee and TikTok are driving changes in consumer behavior, particularly among Generation Z, who are prone to impulsive buying. This behavior is fueled by marketing strategies such as influencer marketing and lifestyle strategies that attract spontaneous shopping. This phenomenon also occurs among FEBI students at the IBN Tegal Campus. Despite understanding the ethical principles of Islamic consumption, such as simplicity, balance, and avoiding wasteful behavior, they still engage in consumptive behavior. This study aims to examine the influence of influencer marketing and lifestyle on impulsive buying behavior. The research method used a quantitative approach with a sample of 53 respondents through Convenience Sampling. Data analysis used multiple linear regression using t-tests, F-tests, and the coefficient of determination (R²). The results of the study indicate that influencer marketing has a positive and significant effect on impulsive buying behavior, with a calculated t-value of 2.271 > t-table 1.675 (sig. 0.000 < 0.05), and lifestyle has a calculated t-value of 4.430 > t-table 1.675 (sig. 0.000 < 0.05). Simultaneously, both variables have a positive and significant effect on impulsive buying behavior, with an F-value of 33.333 > F-table 2.79 (sig. 0.000 < 0.05). The coefficient of determination (R²) of 0.571 indicates that 57.1% of the variation in impulsive buying behavior is influenced by these two variables. Although students understand Islamic economic values, including consumption ethics that prioritize needs over wants, in practice, consumptive behavior still occurs. This indicates a gap between students' knowledge and consumption behavior in the context of sharia.
The Mediation of Education and Tenure on the Perpormance of Employees Dewa Putu Yohanes Agata L. Sandopart; Budiman Abdulah; Annisa Pratiwi Ramdini; Erma Wijayanti; Dewa Ayu Indiana Ida L. Sandopart
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.v5i1.5497

Abstract

Factors influencing employee performance are a big concern for businesses in an increasingly dynamic workplace. Tenure and educational attainment are key factors in raising labor productivity. While tenure-based experience enables employees to develop competence, adaptability, and effectiveness in completing their tasks, education provides the fundamental knowledge and skills required for the job (Noe, 2020). However, without sufficient work experience, education alone is insufficient. Tenure permits individuals to comprehend company culture, strengthen technical and interpersonal abilities, and improve efficiency in completing their jobs (Robbins & Judge, 2019). Therefore, when developing human resource management strategies, businesses must have a thorough understanding of how these two factors affect employee performance. This research aims to determine the significant influence between education level and length of service on employee performance partially and simultaneously for employees of the Grand Sahid Jaya Hotel Jakarta. This research design is causal using primary data obtained from the results of the questionnaire. The population in this research was all 50 employees. The data analysis technique used in this research uses a questionnaire method, for data processing using statistical software SPSS Version 28. The research results show that education level and length of service influence employee performance partially and simultaneously.
Pengaruh Kualitas SDM terhadap Daya Saing UMKM di Magelang Raya Ida Uliyah; Ariq Fikria Niagasi; Lia Nida Husniati; Cici Tri Utami
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.v5i1.5507

Abstract

The rapid growth of MSMEs in Magelang has contributed significantly to increasing the income of the surrounding community. However, many MSMEs still face challenges in competing in the market and have not been able to develop optimally, despite Magelang being a popular tourist destination attracting both domestic and international visitors. As the number of MSMEs grows, it is crucial to enhance the quality of human resources to support MSME businesses in order to improve their competitiveness in the market. This study focused on MSMEs in Magelang City and Regency, using a sample of 60 MSMEs, with data processed using PLS 3.0. The results of the study revealed a positive influence of the quality of human resources on the competitiveness of MSMEs in Magelang. This highlights the importance of investing in human resource development to ensure the sustainability and competitiveness of MSMEs in a rapidly growing market environment. By improving the capabilities of human resources, MSMEs can better position themselves to succeed in both local and global markets.
Pengaruh Gaya Kepemimpinan, Lingkungan Kerja, Motivasi Kerja, dan Komunikasi Organisasi Terhadap Kinerja Karyawan Resa Mustika; Andri Kusmayadi
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.v5i1.5515

Abstract

Employee performance is a key factor in organizational success, influenced by various aspects such as leadership style, work environment, motivation, and organizational communication. This study aims to analyze the effect of these four variables on employee performance at PT. Multi Artha Abadi. A quantitative research method was applied using the Structural Equation Modeling (SEM) approach based on Partial Least Squares (PLS) with SmartPLS software. The respondents consisted of 120 employees selected through purposive sampling. The analysis results show that all independent variables have a positive and significant effect on employee performance. Motivation is identified as the most dominant factor, followed by organizational communication, leadership style, and work environment. The R-square value of 0.939 indicates that 93.9% of the variation in employee performance can be explained by these four variables. These findings emphasize the importance of an integrated strategy that includes strengthening leadership, creating a conducive work environment, enhancing motivation, and improving organizational communication. The study concludes that well-planned human resource management can significantly improve performance. The practical implication is that companies need to design HR policies that prioritize leadership development, employee well-being, achievement motivation, and effective communication systems.
Analisis Likuiditas, Pertumbuhan, dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening di Sektor Konsumsi Tahun 2020-2024 Anasya Risquita; Desi Ika
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.v5i1.5517

Abstract

This study aims to examine the influence of liquidity, firm growth, and firm size on firm value with profitability as a mediating variable. The research applies a quantitative approach with a population of 129 consumer goods sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Samples were selected using purposive sampling, resulting in 50 companies that met specific criteria. Data were analyzed using SPSS version 26 through multiple linear regression, path analysis, and the Sobel test. The findings reveal that liquidity significantly affects profitability, while firm growth and firm size show no significant effect. Furthermore, liquidity, firm growth, and firm size do not have a direct impact on firm value, whereas profitability demonstrates a positive and significant influence. Mediation analysis further indicates that profitability mediates the relationship between liquidity and firm value but does not mediate the effect of firm growth or firm size on firm value. These results highlight the critical role of profitability in strengthening the link between liquidity and firm value, suggesting that improving profitability can serve as an effective strategy to enhance firm value, particularly in the consumer goods sector.
Pengaruh Advertising Awareness, Brand Image dan Brand Awareness terhadap Keputusan Pembelian Nakane Dellia Kheny Muliawan; Nina Nurhasanah
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.v5i1.5520

Abstract

The development of technologyandsocial media encouragescompanies to leveragedigital strategies in building their brands. Advertising awareness is one of the key factors in enhancing brand awareness and brand image, which ultimately influences consumer behavior. This study aims to analyze the influence of advertising awareness, brand image, and brand awareness on consumer purchasing decisions on local brand clothing products Colorbox which carries a casual look style. In the context of increasingly competitive local fashion industry competition, building brand image and consumer awareness of advertising are the keys to increasing competitiveness. This study uses a quantitative approach with a survey method distributed to respondents aged 17 –40 years who have purchased Colorbox products in the last three months. The sampling technique used purposive sampling with a total of 105 respondents. Data were analyzed using the Partial Least Square - Structural Equation Modeling (PLS-SEM) method. The results of the study show that advertising awareness has a significant effect on brand image and brand awareness. Brand awareness is also proven to have a positive influence on brand image, and brand image serves as a mediator in the relationship between advertising awareness and brand awareness. These findings highlight the importance of effective marketing communication in shaping positive brand perceptions and encouraging consumer purchasing decisions.

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