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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 328 Documents
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Pengaruh Destination Image dan Travel Experience terhadap Revisit Intention dengan Tourist Satisfaction Sebagai Variabel Mediasi pada Wisatawan Domestik di Lawang Sewu Semarang Lisna Monica; Bahrain Pasha Irawan
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 2 (2026): Mei: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i2.6157

Abstract

This study aims to analyze the influence of Destination Image and Travel Experience  on Revisit Intention, with Tourist Satisfaction as a mediating variabel among domestic tourist visiting Lawang Sewu in Semarang. A quantitative approach was applied using 150 respondents, and the data were processed using Partial Least Squares Structural Equation Modeling ( PLS-SEM). The findings indicate that both Destination Image and Travel Experience  have a positive and sifnificant effect on Tourist Satisfaction. Furthermore, Tourist Satisfaction significantly influences Revisit Intention. The result also reveal that Tourist Satisfaction server as a significant mediating variabel in the relationship between Destination Image and Travel Experience  with Revisit Intention. This suggests that a positive Destination Image and memorable Travel Experience s enhance Tourist Satisfaction, which subsequently increases their intention to Revisit Intention. These result highlight the importance for heritage destination managers to strengthen destination image, improve visitor experiences, and enhance servise quality to foster tourist loyalty and support sustainable tourism development.     Keywords: destination image, mediating effect, tourist satisfaction, travel experience , revisit intention.
Pemanfaatan Software Jurnal.id dalam Menunjang Efesiensi Pembuatan Laporan Keuangan di Prima Accounting Intan Arum Aprelia; Putri Dwi Aprilia Nur Khasanah
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 2 (2026): Mei: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i2.6407

Abstract

This study aims to analyze the extent to which the use of the accounting software Jurnal.id can enhance efficiency in the preparation of financial statements at Prima Accounting. Specifically, the research seeks to examine how the software facilitates the reporting process and to identify the various challenges encountered by users in its implementation. This study employs a qualitative method with a descriptive approach, aiming to present a factual and systematic depiction of Jurnal.id application within Prima Accounting. Data were collected through unstructured interviews with ten employees of Prima Accounting. The findings indicate that the implementation of Jurnal.id has significantly improved the recording and processing of financial transactions. As a web-based system, Jurnal.id provides automated features that enhance the speed and accuracy of financial reporting, thereby supporting more efficient decision making processes. However, some challenges remain, particularly regarding users’ initial understanding of the system and the need for adequate training. Overall, Jurnal.id has proven to be an effective digital accounting tool in improving operational efficiency and reporting accuracy within the organization.
Pengaruh Dukungan Organisasi dan Budaya Organisasi terhadap Disiplin Kerja Perawat di RS. Dedy Jaya Brebes Robert Robert; Dasrun Hidayat; Budi Santoso
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 2 (2026): Mei: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i2.6426

Abstract

Nurse discipline is a crucial factor in achieving hospital objectives in delivering high-quality healthcare services. However, issues related to work discipline are still frequently found in various healthcare facilities, including RS Dedy Jaya Brebes. Prominent problems include a high number of written warnings, low achievement of response time quality indicators, and a high rate of tardiness in work attendance. This study aims to analyze the effect of organizational support and organizational culture on nurses’ work discipline at RS Dedy Jaya Brebes. This research employed a quantitative method with an explanatory approach. The study population consisted of all active nurses at RS Dedy Jaya Brebes, with a total sampling technique involving 62 respondents. Data were collected through questionnaires and analyzed using multiple linear regression analysis. The results indicate that organizational support has a positive and significant effect on nurses’ work discipline when tested partially. Likewise, organizational culture also has a positive and significant effect on nurses’ work discipline. Simultaneously, organizational support and organizational culture jointly have a positive and significant effect on nurses’ work discipline. These findings imply that improving nurses’ work discipline can be achieved through strengthening organizational support and fostering a conducive organizational culture.    
Pengaruh Brand Ambassador, Brand Trust terhadap Keputusan Pembelian : Studi Kasus Brand Uniqlo pada Konsumen Treasure Maker Shafira Putri Ramsaranti; Djoko Hananto
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 2 (2026): Mei: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i2.6468

Abstract

This research is motivated by the use of Korean idols as brand representatives by well-known brands such as UNIQLO has become an interesting marketing phenomenon to study, especially in the context of fandom in Indonesia. The purpose of this study is to examine how Brand Ambassador and Brand Trust influence the purchasing decisions of Treasure Maker consumers in South Tangerang City to purchase UNIQLO products. This research is an associative quantitative research with a purposive sampling approach using a questionnaire as a data collection tool. This study used 96 Treasure Maker respondents who had purchased UNIQLO X Treasure in South Tangerang City as samples. This study uses multiple linear regression analysis processed using SPSS 25, with the results showing that partially Brand Ambassador has a positive and significant effect on Purchasing Decisions, Brand Trust has a positive and significant effect on Purchasing Decisions, while Brand Ambassador and Brand Trust also have a positive and significant effect on purchasing decisions simultaneously. These findings indicate that the presence of the right brand ambassador and a high level of brand trust can help customers make better purchasing decisions.
Pengaruh Manajemen Talenta dan Manajemen Pengetahuan terhadap Kinerja Pegawai Dinas Pekerjaan Umum dan Tata Ruang (PUTR) Toraja Utara Diayanti Marse Patung; Adriana Madya Marampa; Olivia Devi Yulian Pompeng
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 2 (2026): Mei: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i2.6479

Abstract

The purpose of this study was to determine whether there is an influence of talent management and knowledge management on the performance of employees of the North Toraja Public Works and Spatial Planning Agency. The data collection procedures for this study are observation, questionnaires and documentation. The method used in this study is the Quantitative Method using Multiple Linear Regression and processed using SPSS version 26. This study was conducted on employees of the North Toraja Public Works and Spatial Planning Agency with a sample of 50 respondents. The sampling technique used was a saturated sample, namely the population is the same as the sample. The results of the study show that talent management (X1) influences Employee Performance (Y) of North Toraja PUTR with a significance value of 0.035 <0.05. Knowledge management (X2) influences Employee Performance (Y) of North Toraja PUTR with a significance value of 0.000 <0.05. Talent Management (X1) and Knowledge Management (X2) simultaneously influence Employee Performance (Y) with a significance value of 0.000 < 0.05 and an F-value of 78.758 > F-table 3.20.
Pengaruh Manajemen Talenta, Modal Sosial dan Employee Engagement Terhadap Kinerja Pegawai di Koperasi Serba Usaha Bintang Muda 88 Tana Toraja Cabang Makale Yustin Yustin; Adriana Madya Marampa; Stefani M. Palimbong
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 2 (2026): Mei: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i2.6485

Abstract

This result aims to determine the Influence of Talent Management, Social Capital and Employee Engagement on Employee Performance at Bintang Muda 88 Tana Toraja Makale Branch is the voluntary behavior of employees that exceeds their formal duties and can support the smooth and effective running of the organization. This study uses a quantitative method. The research population is all employees at the Bintang Muda 88 multipurpose cooperative office, Makale branch, Tana Toraja Regency, as many as 30 people, and the sampling method uses a saturated sampling technique. Data collection is carried out through distributing questionnaires, and the data are analyzed using multiple linear regression tests with the help of the SPSS program. The results of the study indicate that the Influence of Talent Management, Social Capital and Employee Engagement on Employee Performance at Bintang Muda 88 Tana Toraja Makale Branch, This is evidenced by Thitung of 0. 472> Ttabel 0. 3739 has a significant number of 0. 000<0. 05. Similarly, Talent Management, Social Capital, and Employee Engagement have a positive effect on employee performance, as evidenced by a t-value of 0. 390 with a p-value of 0. 000. Therefore, the p-value is <0. 05. Simultaneously, Talent Management, Social Capital, and Employee Engagement also have a positive effect on Employee Performance at Bintang Muda 88 Tana Toraja, Makale Branch, as evidenced by an Fcount of 7. 532, Ftable of 3. 02, and a significance value of 0. 000 <0. 05.
Pengaruh Kompetensi, Motivasi Kerja dan Disiplin Kerja Terhadap Kinerja Karyawan pada PT Garuda Inti Karya Jakarta Selatan Nagara, Mugia Wira; Yuningsih, Erni; Kartini, Tini
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 2 (2026): Mei: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i2.6488

Abstract

In the context of increasingly intense business competition, companies are required to continuously improve employee performance to achieve organizational goals. This study aims to analyze the effect of competence, work motivation, and work discipline on employee performance at PT. Garuda Inti Karya, South Jakarta. This research adopts a quantitative approach using descriptive and verificative methods. The research population consists of all 56 employees of PT. Garuda Inti Karya, and a saturated sampling technique (census) was applied. Data were collected through Likert-scale questionnaires supported by interviews and observations, and analyzed using multiple linear regression. The research instruments met validity and reliability requirements, and the regression model satisfied classical assumption tests. The results indicate that competence, work motivation, and work discipline are perceived at good to high levels. Simultaneous testing shows that competence, work motivation, and work discipline have a positive effect on employee performance. Partial testing further confirms that each variable individually has a positive effect on employee performance. These findings highlight the importance of managing competence, motivation, and discipline to enhance employee performance.
Optimalisasi Tata Kelola Keselamatan Proses dan Perlindungan Lingkungan Melalui Pendekatan Sistem Manajemen Terpadu di Pabrik X Achmad Zulfikar Badarudin Litiloly; Natalis Situmorang
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 2 (2026): Mei: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i2.6494

Abstract

This research aims to analyze and optimize process safety management and environmental protection at Factory X through an Integrated Management System IMS approach. Along with the increasing operational complexity of the manufacturing industry, the integration of process safety and environmental aspects has become crucial for mitigating the risk of major accidents and ecosystem pollution. This study employs a descriptive qualitative method with a case study approach, where evaluation is conducted based on the Plan-Do-Check-Act PDCA cycle, encompassing safety policy, organization, planning, performance evaluation, and improvement actions. The results indicate that although Factory X has established a formal policy foundation, operational effectiveness is still hindered by a lack of specialized competency within the HSE organization and the dominance of reactive performance indicators (lagging indicators). This study recommends the establishment of a specialized process safety unit, the utilization of digital technology for real-time asset monitoring, and the strengthening of incident reporting cultures to ensure continuous improvement. This optimization is expected to simultaneously reduce the potential risk of process failure and enhance compliance with environmental quality standards.
Pengaruh Pengetahuan, Sosialisasi, dan Reformasi Perpajakan terhadap Kepatuhan Wajib Pajak Generasi Z: Peran Kesadaran Wajib Pajak sebagai Variabel Moderasi Sri Winarni; Muhammad Rifaldi; Tiolina Evi Nausta Pardede
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 2 (2026): Mei: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i2.6540

Abstract

This study aims to analyze the effects of tax knowledge, tax socialization, and tax reform on the tax compliance of Generation Z individual taxpayers in the Jabodetabek region, with taxpayer awareness serving as a moderating variable. The study employs a quantitative approach with a sample of 175 individual taxpayers selected through stratified random sampling, and the data are analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that tax knowledge, tax socialization, and tax reform have a positive and significant effect on taxpayer compliance, while taxpayer awareness is not proven to significantly moderate the relationship between the independent variables and taxpayer compliance. These findings suggest that Generation Z’s tax compliance is more strongly influenced by cognitive and systemic factors, such as tax understanding and system modernization, rather than by internal awareness as a reinforcing factor. Therefore, this study emphasizes the importance of digitally based tax education strategies and adaptive tax reform initiatives that align with the characteristics of Generation Z.
Pelayanan Fiskus, Sosialisasi, dan Reformasi Perpajakan dalam Meningkatkan Kepatuhan Wajib Pajak: Pengaruh Sanksi Pajak sebagai Variabel Moderasi Succi Rahmadian; Muhammad Rifaldi; Tiolina Evi Nausta Pardede
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 2 (2026): Mei: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i2.6541

Abstract

This study aims to analyze the effects of tax authority services, tax socialization, and tax reform on individual taxpayer compliance in the Jabodetabek region, with tax sanctions as a moderating variable. The study employs a quantitative approach with a sample of 175 Generation Z individual taxpayers selected using stratified random sampling. Data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results indicate that tax authority services, tax socialization, and tax reform have a positive and significant effect on taxpayer compliance. However, the moderation analysis reveals that tax sanctions do not significantly strengthen the relationship between these variables and taxpayer compliance. These findings suggest that Generation Z’s tax compliance is more strongly influenced by service quality, the effectiveness of tax socialization, and the convenience and modernization of the tax system than by the enforcement of sanctions. This study highlights the importance of strengthening service strategies and tax reforms that are adaptive to the characteristics of Generation Z, particularly through the utilization of efficient and user-oriented digital technologies. Practically, the results of this study may serve as a reference for the Directorate General of Taxes in formulating policies and designing more effective tax services to enhance compliance among Generation Z individual taxpayers.

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