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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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Efektivitas Kebijakan Insentif Pajak Hijau Dalam Mendorong Investasi Swasta Fazas Hikmah Kasih Telaumbanua
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.v2i1.1251

Abstract

Global warming demands a rapid transition to a low-carbon economy. Governments in various countries have implemented green tax incentives (GTIs) as a fiscal instrument to attract private investment to the renewable energy and environmentally friendly technology sectors. This paper aims to analyze the effectiveness of these policies in influencing corporate investment decisions. Through a qualitative approach and literature review, it is found that although tax incentives are able to reduce initial cost barriers, their effectiveness is highly dependent on legal certainty, political stability, and integration with other non-fiscal policies.
Manajemen Rantai Pasok Berkelanjutan Sebagai Keunggulan Kompetitif Perusahaan Bernardino Wan Jul Tri Berkat Gulo
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.v2i1.1254

Abstract

Amidst growing environmental awareness and social demands, Sustainable Supply Chain Management (SSCM) has shifted from a mere moral obligation to a core strategy for competitive advantage. This paper analyzes how integrating economic, environmental, and social aspects into the supply chain can create added value for companies. Using the Triple Bottom Line framework, the study concludes that companies implementing sustainable supply chains are able to reduce operational costs, enhance brand image, and mitigate regulatory risks, ultimately creating a competitive advantage that is difficult for competitors to imitate.
Kepemimpinan Dan Kinerja Aparatur Sektor Publik Arielman Zendrato
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.v2i1.1255

Abstract

This study aims to analyze the influence of leadership style on employee performance in the public sector. Leadership style plays an important role in shaping work behavior, motivation, and job satisfaction which ultimately impacts employee performance. This study uses an associative method, namely research that aims to determine the influence or relationship between two or more variables, where the object of study is “Leadership and Employee Performance”, with a literature review approach (library research) to analyze the influence of leadership style on employee performance in the public sector. The results of the study indicate that transformational and democratic leadership styles have a positive and significant influence on employee performance, while authoritarian leadership styles have a positive but insignificant influence. Supporting factors such as effective communication, participation in decision making, and rewarding have been shown to strengthen the relationship between leadership style and employee performance. These findings indicate the importance of the role of participatory and inspirational leadership in increasing productivity and quality of service in the public sector.        Leadership style, employee performance, public sector.  

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