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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,
Economics, Econometrics & Finance Education Other
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 53 Documents
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Pengaruh Motivasi Dan Disiplin Kerja Terhadap Kinerja Karyawan Alfian 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.v2i1.1229

Abstract

Employee performance is one of the determining factors for an organization's success in achieving its stated goals. Employee performance is influenced by various factors, including motivation and work discipline. This study aims to analyze the influence of motivation and work discipline on employee performance, both partially and simultaneously. The research method used is a quantitative method with a descriptive and verification approach. Data collection techniques were carried out by distributing questionnaires to employees as research respondents. The data obtained were analyzed using multiple linear regression analysis. The results of the study indicate that work motivation has a positive and significant effect on employee performance. Work discipline has also been shown to have a positive and significant effect on employee performance. Simultaneously, motivation and work discipline have a significant effect on employee performance. These findings indicate that improving employee performance can be achieved through efforts to increase motivation and implement consistent work discipline in the organizational environment    
Manajemen Sumber Daya Alam melalui Teknik Konservasi Tanah untuk Efisiensi Penggunaan Air di Lahan Kering Wismaria 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.v2i1.1231

Abstract

Population growth drives an increase in the intensity of land management in the upstream watershed area, both inside and outside the forest area, which has the potential to have a negative impact on the hydrological conditions of the watershed. Therefore, innovation is needed in the development of integrated land and water resource conservation programs, based on community settlement groups, and synergized with poverty alleviation programs to improve community welfare. This study uses the Systematic Literature Review (SLR) approach as its main method. Literature review is a systematic process that involves tracing, collecting, and analyzing data from various relevant library sources. In this context, the type of research applied is descriptive research, which aims to provide a comprehensive picture of the phenomena being studied. Soil is an important part of the earth system that plays a role in maintaining the function, change, and stability of ecosystems. The selection of soil cultivation methods must consider the level of soil density and porosity to ensure optimal soil structure for plants. One of the innovations that continues to be developed is soil conservation techniques that are specific to acidic drylands. Soil conservation must consider local knowledge because of its significant impact on increasing soil and plant productivity. Soil conservation techniques have a significant positive impact on the efficiency of water use in drylands. The application of techniques such as terracing, planting parallel to contours, and the use of organic ground cover can reduce water loss through surface flow and increase water infiltration into the soil. Soil moisture that is maintained longer through soil conservation allows plants to get a more stable water supply, especially in the dry season.      
Strategi Digital Marketing Untuk PeningkatanDaya Saing Umkm Di Era Industri 4.0 Berkat Putra Harefa
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.v2i1.1233

Abstract

In the Industry 4.0 era, digitalization is no longer an option but a necessity for Micro, Small, and Medium Enterprises (MSMEs). This study aims to analyze effective digital marketing strategies to increase the competitiveness of MSMEs amidst increasingly competitive global markets. The research methods used are literature review and descriptive qualitative analysis. The results show that the integrated use of social media, search engine optimization (SEO), and content marketing can expand market reach, increase brand awareness, and reduce operational costs. The main challenges faced are limited digital literacy and human resources, which require synergy between business actors, the government, and technology providers.    
Analisis Peluang Dan Tantangan Indonesia Dalam Pasar Kreatif Global Di Era Digital David 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.v2i1.1234

Abstract

The creative economy has become one of the new pillars of Indonesia's national economic growth. With its abundant cultural wealth and increasing internet penetration, Indonesia has great potential to become a key player in the global creative market. This study aims to analyze the opportunities that can be exploited and the significant challenges facing Indonesia. Using qualitative descriptive methods, the analysis shows that despite Indonesia's superior cultural diversity and productive population, barriers such as digital infrastructure, intellectual property rights regulations, and international quality standards remain major obstacles.        
Peran E-Hrm (Electronic Human Resource Management) Dalam Meningkatkan Kinerja Organisasi Di Era Digital Herman Putra Zamasi
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.v2i1.1237

Abstract

Digital transformation has transformed human resource management from an administrative function to a strategic one. This study aims to analyze how the implementation of Electronic Human Resource Management (E-HRM) contributes to improved organizational performance. Using a literature review method, this study explores three levels of E-HRM: operational, relational, and strategic. The study results indicate that E-HRM improves time efficiency, data accuracy, and employee satisfaction, which collectively drive organizational productivity. However, its success depends heavily on the readiness of technological infrastructure and an adaptive organizational culture.    
Analisis Pengelolaan Keuangan Startup Dalam Mencapai Keberlanjutan Bisnis Jua Anugrah Jaya Laoli
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.v2i1.1240

Abstract

This study examines the strategic dilemma faced by startups in choosing between aggressive market share growth and achieving short-term profitability. In the digital economy era of 2026, a shift in investor sentiment from "growth at all costs" to "profitable sustainability" forces management to rebalance. Using a descriptive qualitative approach, this study finds that expansion strategies without considering positive unit economics trigger fatal liquidity risks. The results indicate that the optimal trade-off point is reached when customer acquisition costs (CAC) can be covered by customer lifetime value (LTV) within a measurable cycle, so that expansion still supports future profitability.      
Pengaruh Motivasi Dan Disiplin Kerja Terhadap Kinerja Karyawan Fauziah Rahman; Resky Rahmana; Husnul Khatimah B; 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.v2i1.1242

Abstract

The physical work environment plays a strategic role in supporting employee performance, particularly in the manufacturing industry, which requires accuracy, speed, and physical endurance in daily operations. Inadequate physical work conditions, such as insufficient lighting, uncomfortable room temperature, high noise levels, and non-ergonomic workspace layout, can reduce employee concentration and productivity. This study aims to examine the effect of the physical work environment on employee performance in the manufacturing sector. A quantitative approach was employed using a survey method by distributing questionnaires to employees. Data analysis was conducted using statistical techniques to test the influence of the physical work environment on employee performance. The findings reveal that the physical work environment has a significant effect on employee performance. A conducive work environment can improve work effectiveness, minimize errors, and encourage employees to achieve optimal performance. Therefore, manufacturing companies should prioritize the management of physical work environment conditions to enhance sustainable employee performance.    
Transformasi Digital Dan Dampaknya Terhadap Kinerja Organisasi Sektor Publik Di Indonesia Khalik Arifin Harefa; 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.v2i1.1247

Abstract

Digital transformation is one of the main agendas of bureaucratic reform in the Indonesian public sector. The use of information and communication technology is expected to improve efficiency, transparency, and the quality of public services. However, the implementation of digital transformation still faces various challenges, both in terms of human resources, infrastructure, and organizational culture. This study aims to analyze the impact of digital transformation on the performance of public sector organizations based on a review of scientific literature. The research method used is a literature review by examining various national and international journals relevant to the topic of digital transformation and public organization performance. The results of the analysis indicate that digital transformation has a positive influence on improving the performance of public sector organizations, especially in terms of service effectiveness, accountability, and decision-making. However, the success of digital transformation is highly dependent on organizational readiness, apparatus competence, and ongoing policy support. This study is expected to serve as a reference for the government and researchers in developing more effective digital transformation strategies in the public sector.
Optimalisasi Integrasi Pertanian Dan Perikanan Dalam Mendukung Ketahanan Pangan Dan Pembangunan Pertanian Berkelanjutan Maria Dela 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.v2i1.1248

Abstract

Food security is a strategic issue that continues to be a major concern in national development, particularly in developing countries with a high dependence on the agriculture and fisheries sectors. However, challenges such as limited land, environmental degradation, climate change, and low production efficiency remain major obstacles to the development of these two sectors. One approach considered capable of addressing these challenges is the integration of agricultural and fisheries systems. This study aims to examine the role and potential of agricultural and fisheries integration in increasing productivity, resource utilization efficiency, and food system sustainability. The research method used is a descriptive study with qualitative and quantitative approaches through field observations, interviews, and literature review. Research results show that an integrated agriculture and fisheries system can increase production yields, reduce operational costs, and positively impact the environment and farmers’ incomes. Therefore, the integration of agriculture and fisheries has the potential to become an adaptive and inclusive strategy for sustainable agricultural development.
Peran Motivasi Kerja Dalam Meningkatkan Kinerja Pegawai Sektor Publik Filda Nurani Zebua; 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.v2i1.1250

Abstract

Public sector employee performance is a key factor in determining the quality of public service and the effectiveness of government administration. One important determinant of employee performance is work motivation. This study aims to analyze the role of work motivation in improving public sector employee performance, both from an intrinsic and extrinsic perspective. The research method used was a quantitative approach using a survey technique of employees at a local government agency. Data were collected through a questionnaire developed based on indicators of work motivation and employee performance, then analyzed using descriptive and inferential statistics. The results indicate that work motivation has a positive and significant influence on public sector employee performance. Intrinsic motivation, such as responsibility, meaningful work, and opportunities for self- development, has been shown to provide a stronger contribution  than  extrinsic  motivation.  These  findings emphasize the importance of leadership and organizational policies in creating a work environment that fosters sustainable employee motivation.

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