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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 64 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.  
Pengaruh Kepuasan Kerja dan Strategi Retensi SDM terhadap Turnover Intention pada Organisasi Lokal Nabila *; Cica Rosalina; Pemi Budi Arti; 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.v2i1.1276

Abstract

Permasalahan tingginya tingkat perpindahan karyawan masih menjadi tantangan bagi banyak organisasi lokal. Kondisi ini sering kali diawali oleh munculnya turnover intention, yaitu kecenderungan karyawan untuk meninggalkan organisasi. Kepuasan kerja dan strategi retensi sumber daya manusia (SDM) dipandang sebagai dua faktor penting yang dapat memengaruhi keputusan karyawan untuk bertahan atau keluar dari organisasi. Penelitian ini bertujuan untuk mengkaji pengaruh kepuasan kerja dan strategi retensi SDM terhadap turnover intention karyawan pada organisasi lokal. Penelitian dilakukan dengan pendekatan kuantitatif melalui metode survei menggunakan kuesioner sebagai alat pengumpulan data. Data yang diperoleh dianalisis secara statistik untuk mengetahui pengaruh masing-masing variabel secara parsial maupun simultan. Hasil penelitian ini diharapkan dapat memberikan pemahaman empiris mengenai pentingnya pengelolaan kepuasan kerja dan penerapan strategi retensi SDM dalam menekan turnover intention. Temuan penelitian diharapkan dapat menjadi masukan bagi organisasi lokal dalam merancang kebijakan pengelolaan SDM yang berkelanjutan.
Pengaruh Nilai Tukar Terhadap Kinerja Keuangan Pt Darma Henwa Tbk Istiono; Dava Rizqi Al Fajri; Azarya Bartholomeus Djonien
Jurnal Ilmu Manajemen dan Akuntansi Nusantara Vol. 2 No. 2 (2026): JIMAKUN - Juli
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jimakun.v2i2.1703

Abstract

This study aims to analyze the impact of the exchange rate (IDR/USD), interest rates (BI Rate), coal prices, global inflation, and liquidity (Current Ratio) on the financial performance of PT Darma Henwa Tbk, proxied by Return on Assets (ROA). The study employs multiple linear regression analysis using quarterly data from 2018 to 2025, sourced from financial reports from the Indonesia Stock Exchange (IDX), Bank Indonesia, and Bloomberg. The results indicate that coal prices and liquidity have a significant positive effect on ROA, whereas the exchange rate, interest rates, and global inflation have a significant negative effect. The model yields a coefficient of determination (R²) of 0.782, indicating that 78.2% of the variation in ROA can be explained by these five variables. These findings support the relevance of Signaling Theory and Arbitrage Pricing Theory within the Indonesian mining services sector and offer strategic implications for management regarding exchange rate risk mitigation and liquidity management.
Analisis Faktor-Faktor Yang Memengaruhi Adopsi Digital Banking: Systematic Literatur Review Nesya Azrina Fernanda Shalvianita; Ardhea Mareta Aini; Ida Ayu Nuh Kartini
Jurnal Ilmu Manajemen dan Akuntansi Nusantara Vol. 2 No. 2 (2026): JIMAKUN - Juli
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jimakun.v2i2.1704

Abstract

The rapid development of information technology has transformed the banking industry through the implementation of digital banking services, which aim to improve efficiency, accessibility, and service quality for customers. Although the use of digital banking continues to increase, its adoption is influenced by various factors that determine customers' willingness to use these services. This study aims to identify the factors influencing digital banking adoption by applying the Systematic Literature Review (SLR) method. The study was conducted by collecting, selecting, and analyzing relevant scientific articles based on predetermined inclusion and exclusion criteria. The findings indicate that perceived usefulness, perceived ease of use, trust, security, social influence, and digital literacy are the primary factors affecting digital banking adoption. In addition, the results reveal that the successful implementation of digital banking depends not only on technological innovation but also on the banking industry's ability to establish customer trust, ensure transaction security, and improve digital literacy. Therefore, banking institutions should continuously enhance service quality, strengthen security systems, and promote digital literacy programs to encourage broader adoption of digital banking services. This study is expected to provide valuable insights for banking practitioners and serve as a reference for future research on digital banking adoption.
Pengaruh Penggunaan E-Wallet Terhadap Pengeluaran Mahasiswa Universitas 17 Agustus 1945 Surabaya Tri Hutomo Yogiantoro
Jurnal Ilmu Manajemen dan Akuntansi Nusantara Vol. 2 No. 2 (2026): JIMAKUN - Juli
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jimakun.v2i2.1705

Abstract

This study aims to analyze the impact of e-wallet usage on the spending patterns of students at Universitas 17 Agustus 1945 Surabaya. The development of digital financial technology has altered consumption behavior among the public, particularly students. The convenience of transactions and the various promotions offered by e-wallets are believed to drive an uncontrolled increase in student spending. Focusing on students at Untag Surabaya as the specific subject, this study employs a simple quantitative approach that reflects the students' actual circumstances. Data were collected via student questionnaires and analyzed using simple linear regression. The results indicate that e-wallet usage has a positive and significant impact on student spending; higher e-wallet usage correlates with a greater tendency for increased spending. These findings highlight the importance of financial literacy in the use of digital technology.
Dampak Transformasi Digital (Digital Banking) Terhadap Kinerja Keuangan Dan Efisiensi Operasional Bank M. Fathur Rizki; Rizqi Nazal Farkhani; Ida Ayu Nuh Kartini
Jurnal Ilmu Manajemen dan Akuntansi Nusantara Vol. 2 No. 2 (2026): JIMAKUN - Juli
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jimakun.v2i2.1706

Abstract

Digital transformation in the banking industry has fundamentally reshaped the business landscape. This study aims to analyze the impact of digital banking implementation on the financial performance and operational efficiency of commercial banks in Indonesia for the period 2018–2023. The research employs a panel data method with a fixed effect model (FEM) approach applied to 25 commercial banks listed on the Indonesia Stock Exchange (IDX). Independent variables include the digital adoption index, information technology investment, and the number of mobile banking users. Dependent variables encompass Return on Assets (ROA), Return on Equity (ROE), Net Interest Margin (NIM), and the Operational Cost-to-Revenue Ratio (BOPO). The results indicate that digital banking implementation has a significant positive effect on ROA (β = 0.312; p < 0.01) and ROE (β = 0.287; p < 0.05), and a significant negative effect on the BOPO ratio (β = −0.418; p < 0.01), indicating improved operational efficiency. These findings imply that the acceleration of banking digitalization needs to be supported by adaptive regulations and sustained investment in technological infrastructure.
Perancangan Dan Pengembangan Sunshield Handguard Sebagai Pelindung Tangan Pengendara Motor Berbasis Zero Energy Dinda Dwi Aprilia; Achmad Ramzi; Tan Evan Tandiyono
Jurnal Ilmu Manajemen dan Akuntansi Nusantara Vol. 2 No. 2 (2026): JIMAKUN - Juli
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jimakun.v2i2.1707

Abstract

The rising number of motorcycle riders in Indonesia is accompanied by significant exposure to sunlight, which can cause discomfort, fatigue, and impaired concentration while riding. A rider's hands are particularly vulnerable to direct heat exposure. This study aims to design and develop the "Sunshield Handguard," a zero-energy hand protection device for motorcyclists—meaning it operates without requiring an electrical power source. The study employs the Research and Development (R&D) method, encompassing user needs identification, product concept design, prototype fabrication, and testing of the product's functionality and feasibility. The prototype is designed using lightweight, heat-resistant materials and is easily installed on various motorcycle models without interfering with steering or brake lever operation. Test results indicate that the Sunshield Handguard effectively reduces direct sunlight exposure on the hands and enhances riding comfort, while featuring a sturdy, ergonomic design. Furthermore, the zero-energy concept makes the product environmentally friendly and cost-effective, requiring neither operational costs nor complex maintenance. Thus, the Sunshield Handguard holds potential as a simple yet effective innovation for improving motorcyclist comfort and safety, particularly during rides in hot weather conditions.
Analisis Strategi Pengelolaan Cash Holding Pada Pt Garuda Indonesia Tbk Dalam Menghadapi Tekanan Finansial Periode 2019–2022 Anggun Putri Nurcahyati; Shelnica Yulian Bernanda; Istiono
Jurnal Ilmu Manajemen dan Akuntansi Nusantara Vol. 2 No. 2 (2026): JIMAKUN - Juli
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jimakun.v2i2.1708

Abstract

The aviation industry is one of the sectors most vulnerable to external shocks, and PT Garuda Indonesia (Persero) Tbk represents a critical case of financial distress exacerbated by both pre-existing governance weaknesses and the COVID-19 pandemic. This study analyzes cash holding management strategies at PT Garuda Indonesia during the period 2019–2022 using a qualitative descriptive approach with a single case study design. Data were obtained from audited annual financial statements, annual reports, and official documents from the Indonesia Financial Services Authority (OJK) and the Indonesia Stock Exchange (IDX). Analysis was conducted in three stages: time series analysis of financial ratios, content analysis of management disclosures, and theoretical interpretation using trade-off theory, pecking order theory, and agency theory. The findings reveal that cash holding declined sharply from 6.72% (2019) to a critical low of 0.76% (2021), accompanied by a leverage ratio of 184.94% and a current ratio of 0.05x. Three interrelated factors drove this financial distress: the COVID-19 pandemic shock, structural rigidity of the fleet-leasing model, and agency problems reflected in the 2018 financial restatement. Management responded through four strategies: debt restructuring via PKPU, fleet and operational efficiency, external financing optimization including state capital injection (PMN), and governance strengthening. Recovery in 2022 was partial, as the majority of reported profit derived from one-time debt restructuring gains rather than operational improvements. These findings confirm the simultaneous relevance of all three theories in explaining cash holding dynamics in state-owned aviation enterprises during crisis conditions.

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