cover
Contact Name
Wirna Rindang Putri Larosa
Contact Email
admin@sihojurnal.com
Phone
+6282290663210
Journal Mail Official
admin@sihojurnal.com
Editorial Address
Jln. Dusun I No. 72 Desa Tetehosi Kecamatan Idanogawo Kabupaten Nias
Location
Kab. nias,
Sumatera utara
INDONESIA
Jurnal Ilmu Manajemen dan Akuntansi Nusantara (JIMAKUN)
Published by CV. Sinar Howuhowu
ISSN : -     EISSN : 31232582     DOI : https://doi.org/10.70134/jimakun
Core Subject : Economy, Education,
Jurnal Ilmu Manajemen dan Akuntansi Nusantara (JIMAKUN) adalah jurnal ilmiah yang mempublikasikan hasil penelitian, kajian teoritis, dan analisis kritis dalam bidang manajemen dan akuntansi, baik pada skala lokal, nasional, maupun global. Jurnal ini dikelola secara profesional dengan tujuan menjadi sarana diseminasi ilmiah bagi akademisi, praktisi, peneliti, dan mahasiswa dalam mengembangkan ilmu pengetahuan dan praktik terbaik di bidang manajemen dan akuntansi yang berorientasi pada kearifan lokal Nusantara, inovasi, dan keberlanjutan. Ruang lingkup JIMAKUN mencakup berbagai disiplin ilmu yang meliputi manajemen strategis, manajemen sumber daya manusia, manajemen keuangan, manajemen pemasaran, manajemen operasional, sistem informasi manajemen, akuntansi keuangan, akuntansi manajemen, audit, perpajakan, akuntansi sektor publik, serta etika dan tata kelola perusahaan. Jurnal ini diterbitkan secara berkala dan terbuka untuk kontribusi dari penulis yang memiliki perhatian pada pengembangan ilmu manajemen dan akuntansi yang relevan dengan tantangan masa kini.
Articles 53 Documents
Analisis Persepsi Wisatawan Terhadap Potensi Penerapan Qris Di Pulau Karampuang Hasrawati; Liravirna; Hari Yeni
Jurnal Ilmu Manajemen dan Akuntansi Nusantara Vol. 2 No. 1 (2026): JIMAKUN - Januari
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jimakun.v2i1.1191

Abstract

This study aims to analyze tourists’ perceptions of the potential implementation of the Quick Response Code Indonesian Standard (QRIS) in improving transaction efficiency and tourist satisfaction on Karampuang Island, considering the continued dominance of cash-based transactions that are perceived as inefficient and reduce transaction convenience. This research employs a quantitative approach using a survey method involving 43 tourists selected through purposive sampling. The research variables include perceived ease of use, perceived usefulness, perceived security of QRIS, as well as perceptions of transaction efficiency and tourist satisfaction, which were analyzed using descriptive statistics, validity and reliability tests, and a One-Sample t-Test with the assistance of SPSS. The results indicate that tourists have positive perceptions of the potential implementation of QRIS, which is perceived to enhance transaction efficiency through faster and more practical payment processes while providing security and convenience that contribute to tourist satisfaction, indicating that QRIS has strong potential to be implemented on Karampuang Island to improve the quality of tourism services.
Evaluasi Implementasi Sistem Digital Pdam Terhadap Kepuasan Pelanggan Pada Pdam Tirta Manakarra Mamuju Asfirawati; Yislia; Hari Yeni
Jurnal Ilmu Manajemen dan Akuntansi Nusantara Vol. 2 No. 1 (2026): JIMAKUN - Januari
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jimakun.v2i1.1192

Abstract

This study focuses on evaluating the service performance of PDAM Tirta Manakarra through Importance and Performance Analysis (IPA) and Customer Satisfaction Index (CSI) methods. The IPA analysis classifies service attributes into four quadrants based on their importance and performance levels, highlighting areas requiring improvement or retention. Meanwhile, the CSI assessment reveals an overall customer satisfaction score of 58.22%, indicating "fairly satisfied" status. Recommendations suggest enhancing service quality to achieve higher satisfaction levels. Despite certain attributes meeting satisfactory criteria, continuous improvement efforts are necessary. This study underscores the importance of aligning service delivery with customer expectations, with the potential to elevate PDAM Tirta Manakarra's performance to meet heightened consumer satisfaction standards.
Pengaruh Penggunaan Sistem Informasi Loyverse Pos Terhadap Kepercayaan Atasan Di Warkop Wafkopi Risna; Fidyani
Jurnal Ilmu Manajemen dan Akuntansi Nusantara Vol. 2 No. 1 (2026): JIMAKUN - Januari
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jimakun.v2i1.1193

Abstract

This study aims to analyze the effect of using the Loyverse Point of Sale (POS) Information System on the level of trust among supervisors at Warkop Wafkopi. The development of information technology requires business actors, including MSMEs, to adopt accurate transaction recording systems to increase transparency and minimize fraud. Loyverse POS is a digital cashier system that provides features for sales recording, inventory, financial reports, and real-time transaction monitoring. This study uses a quantitative method with a survey approach by distributing questionnaires to employees and management of Warkop Wafkopi. The data were analyzed using simple linear regression to see the extent of the influence of using Loyverse POS on the variable of supervisor trust. The results show that the use of Loyverse POS has a positive and significant effect on increasing supervisor trust. These findings imply that the digitization of sales systems can be an important tool in building trust and improving the effectiveness of supervision in small and medium-sized enterprises.
Analisis Sistem Iconnet Terhadap Kinerja PT PLN Icon Plus (Cabang Mamuju) Dalam Penyediaan Layanan Internet Rumah Salsabila; Yulia Nengsih; Hari Yeni
Jurnal Ilmu Manajemen dan Akuntansi Nusantara Vol. 2 No. 1 (2026): JIMAKUN - Januari
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jimakun.v2i1.1194

Abstract

This study analyzes the effect of Iconnet system quality on service delivery performance at PT PLN Icon Plus, Mamuju Representative Office. The research adopts a quantitative approach with a causal associative design. Data were collected through questionnaires distributed to 30 respondents who are active Iconnet customers in the Mamuju area and have subscribed for at least six months. Data analysis was conducted using instrument quality testing, classical assumption tests, and simple linear regression analysis. The results indicate that Iconnet system quality has a positive and significant effect on service delivery performance, as evidenced by a significance value of 0.01 (< 0.05). The coefficient of determination shows that system quality contributes 86.9% to the variation in service performance, while the remaining percentage is influenced by other factors outside the research model. These findings confirm that the reliability of technical infrastructure—such as connection stability, bandwidth suitability, and the reliability of the fault reporting system—is a key determinant of operational success and customer satisfaction. The results of this study are expected to serve as an evaluation reference for PT PLN Icon Plus in improving system quality and service performance, as well as a reference for future research related to system quality and service performance in internet service providers.
Tantangan Sistemik Kompetensi Sdm Dan Implementasi Talent Management Terhadap Employee Engagement Di BPJS Ketenagakerjaan Mamuju, Sulawesi Barat Mardilah Mahmud; Agus Halim
Jurnal Ilmu Manajemen dan Akuntansi Nusantara Vol. 2 No. 1 (2026): JIMAKUN - Januari
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jimakun.v2i1.1197

Abstract

This study aims to analyze systemic challenges of human resource competencies and the implementation of talent management on employee engagement at BPJS Ketenagakerjaan Mamuju, West Sulawesi. The study adopts a qualitative descriptive approach based on literature review and secondary data without direct empirical investigation. Data were obtained from institutional reports, official publications, and relevant studies published within the last five years. The findings indicate that systemic competency challenges include mismatch between competencies and job demands, limited competency-based development systems, and adaptation to digital transformation. Suboptimal implementation of talent management affects employee engagement, particularly vigor, dedication, and absorption dimensions. This study concludes that strengthening HR competency systems and implementing structured, transparent, and sustainable talent management are essential to enhance employee engagement. The study provides theoretical and practical implications for HR management in public sector organizations.
Pengaruh Sistem Informasi Pengolahan Administrasi Desa (Sipad) Terhadap Kepuasan Masyarakat di Desa Tabulahan Ninit Cahya Cantika; Cica Rosalina; Hari Yeni
Jurnal Ilmu Manajemen dan Akuntansi Nusantara Vol. 2 No. 1 (2026): JIMAKUN - Januari
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jimakun.v2i1.1198

Abstract

Village administrative services play an important role in improving the quality of life for the community. The implementation of the Village Administration Information System (SIPAD) is expected to accelerate administrative processes, improve data accuracy, and provide easier access to services for residents. This study aims to analyze the effect of SIPAD implementation on community satisfaction in Tabulahan Village. A quantitative survey method was employed, with data collected from 120 respondents using questionnaires and analyzed through simple linear regression. The results indicate that the implementation of SIPAD has a positive and significant effect on community satisfaction, with a coefficient of determination (R²) of 0.68, showing that 68% of the variation in community satisfaction can be explained by SIPAD implementation. The discussion emphasizes that SIPAD facilitates village officials in managing administration, speeds up service delivery, and enhances transparency, leading to higher satisfaction among residents. In conclusion, SIPAD plays a crucial role in increasing community satisfaction, and village authorities need to continue optimizing the system to maintain efficient, fast, and responsive public services.
Analisis Efektivitas Sistem Informasi Jkn Mobile Dalam Meningkatkan Kualitas Layanan BPJS Kesehatan Di Mamuju, Sulawesi Barat Nirmayanti Basri; Muh AL Khausari R Manora Y; Hari Yeni
Jurnal Ilmu Manajemen dan Akuntansi Nusantara Vol. 2 No. 1 (2026): JIMAKUN - Januari
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jimakun.v2i1.1199

Abstract

Digital transformation in healthcare services requires BPJS Kesehatan to develop technology-based service platforms, one of which is through the JKN Mobile application. This application is designed to make it easier for participants to access administrative services, membership information, availability of health facilities, online queues, and online consultations. However, the effectiveness of its implementation in non-metropolitan areas such as Mamuju, West Sulawesi, has rarely been analyzed comprehensively. This study aims to evaluate the effectiveness of JKN Mobile in improving the quality of BPJS Kesehatan services through a quantitative approach using the DeLone & McLean information system success model. This study analyzes the influence of system quality, information quality, and application service quality on user satisfaction and perceptions of the quality of BPJS Kesehatan services. Data were collected from 20-30 active JKN Mobile users in Mamuju Regency and analyzed using multiple linear regression. The results of the study show that these three quality variables have a significant effect on the effectiveness of digital services. In addition, this study found obstacles in the form of limited network access, uneven levels of digital literacy, and the readiness of health facilities to integrate online service processes. This study makes an important contribution to strengthening the literature on health information systems in developing regions and provides a basis for BPJS Kesehatan to improve the equitable distribution of digital services throughout Indonesia.
Integrasi Sektor Perikanan Dan Pertanian Dalam Mendukung Ketahanan Pangan Dan Pembangunan Ekonomi Perdesaan Nurafnikwati Telaumbanua; Dermawan Zebua
Jurnal Ilmu Manajemen dan Akuntansi Nusantara Vol. 2 No. 1 (2026): JIMAKUN - Januari
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jimakun.v2i1.1223

Abstract

The fisheries and agriculture sectors are two strategic sectors that play a vital role in supporting food security, employment, and rural economic development in Indonesia. Both serve not only as food providers but also as primary sources of income for the majority of rural communities. This study aims to analyze the role of integration between the fisheries and agriculture sectors in improving food security and community welfare. The research method used is a descriptive qualitative approach with literature review and secondary data analysis sourced from government reports, scientific publications, and national statistical data. The results show that integration of the fisheries and agriculture sectors, such as the rice-fish farming system and the utilization of agricultural waste for fish feed, can increase production efficiency, reduce operational costs, and provide added economic value for farmers and fishermen. However, implementing this integration still faces various obstacles, including technological limitations, limited access to capital, and minimal mentoring and outreach. Therefore, integrated and sustainable policies are needed to promote synergistic development of the fisheries and agriculture sectors.
Dampak Media Sosial Bagi Generasi Muda Yurlena Halawa; Dermawan Zebua
Jurnal Ilmu Manajemen dan Akuntansi Nusantara Vol. 2 No. 1 (2026): JIMAKUN - Januari
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jimakun.v2i1.1225

Abstract

The rapid development of social media has brought significant changes to the lives of young people, affecting social, psychological, and educational aspects. Social media is no longer merely a means of communication and entertainment but has become a primary platform for young people to access information and express themselves. This study aims to analyze the impact of social media use on the younger generation. A quantitative approach with a descriptive research design was employed. Data were collected through the distribution of questionnaires to young people as research respondents. The findings indicate that social media provides positive impacts, including easier access to information, improved communication, and enhanced creativity. However, excessive use of social media also leads to negative effects, such as mental health problems, reduced quality of face-to-face social interactions, and poor time management. Therefore, efforts to enhance digital literacy and promote responsible social media use are essential to maximize its benefits while minimizing its adverse effects.
Analisis Strategi Pemasaran Dalam Meningkatkan Penjualan Dan Kepuasan Pelanggan Melalui Kualitas Pelayanan Minta Kasih Hulu
Jurnal Ilmu Manajemen dan Akuntansi Nusantara Vol. 2 No. 1 (2026): JIMAKUN - Januari
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jimakun.v2i1.1226

Abstract

This study aims to analyze in depth marketing strategies in increasing sales and customer satisfaction through improving service quality amid increasingly intense and dynamic business competition. In a highly competitive market environment, companies are required to design and implement marketing strategies that not only focus on achieving short-term sales targets but also emphasize the creation of long-term value for customers. Therefore, an effective and customer-oriented marketing strategy becomes a crucial factor in maintaining business sustainability. The research employs a qualitative approach, with data collection techniques including in-depth interviews, direct observation, and documentation. This approach was chosen to obtain a comprehensive understanding of how marketing strategies are implemented, how service quality is perceived by customers, and what factors influence customer satisfaction and loyalty. By exploring these aspects in depth, the study seeks to reveal the interrelationship between marketing strategy, service quality, and customer behavior. The findings indicate that the success of marketing strategies is strongly influenced by the alignment of the marketing mix, which consists of product, price, place, and promotion. Competitive pricing that is proportional to product quality plays a significant role in attracting customer interest. In addition, consistent product quality and the selection of a strategic business location further strengthen the company’s position in the market. The utilization of digital technology, such as social media and online marketing platforms, has also proven effective in expanding market reach, enhancing communication with customers, and strengthening the company’s brand image.On the other hand, service quality plays a very significant role in shaping customer satisfaction. The dimensions of service quality, including reliability, responsiveness, assurance, empathy, and tangibles, have a strong influence on customers’ perceptions of the company. Fast, friendly, and professional service is able to create positive customer experiences, thereby increasing customer satisfaction levels. High customer satisfaction ultimately encourages repeat purchases and fosters customer loyalty. Therefore, it can be concluded that the harmonious integration of effective marketing strategies, superior service quality, and continuous innovation is a key factor in increasing sales and creating sustainable competitive advantage in an increasingly competitive business environment.