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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 67 Documents
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Faktor Profitabilitas Dan Leverage Dalam Menentukan Harga Saham Sektor F&B Di Bei: Tinjauan Literatur Sistematis (2021–2025) Diah Ayu Susilaningtias; Anike Putri Aprilia; 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.v2i2.1711

Abstract

The Food and Beverage (F&B) sector is one of the most resilient industries in the Indonesian capital market, yet stock prices within this sector continue to fluctuate due to various financial factors. This study aims to systematically review and synthesize empirical evidence regarding the influence of profitability and financial leverage on the stock prices of F&B companies listed on the Indonesia Stock Exchange (IDX). A Systematic Literature Review (SLR) approach was employed using the PRISMA protocol. Twenty accredited journal articles published between 2021 and 2025 were selected from Google Scholar, Garuda, and Sinta databases based on predefined inclusion and exclusion criteria. The findings indicate that profitability, represented by Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM), consistently has a positive and significant effect on stock prices. These results support Signaling Theory, which suggests that higher profitability provides a positive signal to investors and enhances firm valuation. In contrast, leverage, measured by the Debt-to-Equity Ratio (DER), is generally found to have no significant impact on stock prices. This suggests that investors in the F&B sector tend to focus more on earnings performance than on capital structure. The study implies that profitability remains the most important financial indicator for investment decision-making and corporate valuation in the Indonesian F&B industry.
Analisis Pengaruh Inovasi Digital Banking Terhadap Loyalitas Nasabah Di Wilayah Sidoarjo Andre Rizky Rayhan Ubaidillah; Davin Al Aufa Setiawan; 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.v2i2.1712

Abstract

The rapid advancement of information technology has accelerated digital transformation in the banking industry through the development of digital banking services, particularly mobile banking. Banks continuously introduce digital innovations to provide customers with more convenient, efficient, secure, and accessible financial services. However, increasing competition among banks and the emergence of financial technology (fintech) services require banking institutions to continuously innovate in order to maintain customer loyalty. At the same time, issues such as system disruptions, limited application features, and transaction security concerns may affect customers' experiences and loyalty. This study aims to analyze digital banking innovation in improving customer loyalty among mobile banking users in Sidoarjo Regency. The study employs a qualitative descriptive approach. Informants are selected using purposive sampling, consisting of active mobile banking users residing in Sidoarjo Regency. Data are collected through in-depth interviews, observation, and documentation, and are analyzed using the Miles and Huberman interactive analysis model, including data reduction, data display, and conclusion drawing. Data validity is ensured through source and technique triangulation. This study is expected to provide a comprehensive understanding of digital banking innovations perceived by customers and explain how these innovations contribute to strengthening customer loyalty. The findings are expected to serve as a reference for banking institutions in developing more innovative, secure, and customer-oriented digital banking services.
Analisis Ketahanan Nasional Dalam Dinamika Tren Dan Persaingan Food And Beverage Cafe Pada Sektor Ekonomi Kreatif Dan Pangan: Studi Observasi Di Elkafe Kediri Fajar Setyowati; Lunna Azzahra Wibisono; Eka Nirmala Febriya; Jassieka Deby Arrahma; Kresinia Novitasari
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.v2i2.1779

Abstract

The rapid growth of the food and beverage (F&B) industry in urban areas presents both substantial opportunities and distinct threats to national resilience, particularly within the creative economy and food sectors. This study explores how local MSMEs navigate intensive market competition and changing consumer trends to sustain economic stability. Focusing on Elkafe Kediri, a prominent café established in December 2025,  This study employs a qualitative descriptive approach specifically a case study design as it focuses on an in-depth analysis of a single subject: Elkafe Kediri. Through this approach, the researcher is able to gain a comprehensive overview of the strategies implemented by Elkafe to navigate competition within the food and beverage industry. Research data were obtained through direct observation and in depth interviews with the Operations Manager of Elkafe Kediri.The findings demonstrate that Elkafe maintains economic resilience through dual-track career and marketing strategies (inbound and outbound), human resource optimization facing severe local competition, and strategic supply chain localization. Challenges including human resource competition and mass-marketing demands are managed via structured service quality improvement and strong cafe branding. This localized economic viability contributes directly to national resilience by securing local employment, stabilizing regional food supply distribution, and fostering the creative economy ecosystem in Kediri.
Digitalisasi Sebagai Strategi Daya Saing Ekspor UMKM Indonesia Irma Riyana; Luvita Nursyabillah Ade Meiliana; Nabillah Az Zahra; Sri Agustin
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.v2i2.1821

Abstract

The advancement of digital technology and global economic integration has driven business entitiesparticularly Micro, Small, and Medium Enterprises (MSMEs) to enhance their competitiveness by adopting international business strategies. This study aims to analyze the role of digital transformation in supporting the internationalization of Indonesian MSMEs, identify factors influencing successful expansion into global markets, and formulate strategies to boost MSME competitiveness in the digital trade era. The research employs a Systematic Literature Review (SLR) approach with a qualitative descriptive method, analyzing various national scholarly articles, government reports, and official documents published between 2023 and 2026. Data were analyzed using techniques involving data reduction, data presentation, and conclusion drawing to provide a comprehensive overview of MSME international business development in Indonesia. The findings indicate that digital transformation plays a crucial role in expanding access to international markets through the use of cross-border e-commerce platforms, digital marketing, electronic payments, and increasingly integrated logistics systems. Furthermore, government support manifested in MSME digitalization programs, export facilitation, and human resource capacity building strengthens the ability of MSMEs to enter global markets. However, significant challenges remain, including low digital literacy, limited access to financing, product quality that does not yet fully meet international standards, and regulatory and logistical barriers affecting export effectiveness. Therefore, synergy among the government, business players, financial institutions, educational bodies, and digital technology providers is essential to build a more inclusive and sustainable international business ecosystem. This research is expected to contribute to the development of internationalization strategies for Indonesian MSMEs and serve as a reference for experts and policymakers in formulating policies that support enhanced MSME competitiveness in the global market.
The Influence Of Financial Literacy, Style And Risk On Online Loans (Case Study: Students In Tanah Karo) Debi Yolanda Kaban; Lastri Marsely Br Ginting; Sukutenta Br Sembiring
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.v2i2.1913

Abstract

The most frequent challenge faced by university students in this era is managing finances effectively and efficiently, particularly regarding the use of online loans. This study aims to examine the influence of financial literacy, lifestyle, and risk on online loans. This research employs a quantitative approach. The analytical method utilized in this study is multiple linear regression analysis with the assistance of SPSS software. The population in this study comprises all university students in Tanah Karo. The sample for this research consists of university students utilizing online loans in Tanah Karo, totaling 100 respondents. The results of the study indicate that financial literacy, lifestyle, and risk influence online loan decisions.  
Pengaruh Kompetensi, Pengalaman Kerja, Dan Soft Skills Terhadap Kesiapan Kerja Mahasiswa Universitas Muhammadiyah Gresik Angkatan 2021 Nida’ Wahda’; Roziana Ainul Hidayati
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.v2i2.2041

Abstract

Work readiness has become an essential aspect for university graduates in facing the increasingly competitive labor market. However, many graduates still lack adequate competencies, work experience, and soft skills, resulting in suboptimal work readiness. This study aims to analyze the influence of competence, work experience, and soft skills on the work readiness of Universitas Muhammadiyah Gresik students from the 2021 cohort. This study employed a quantitative approach involving 266 graduates of Universitas Muhammadiyah Gresik from the 2021 cohort. The sample was selected using purposive sampling with proportionate stratified sampling allocation. Data were collected through a questionnaire and analyzed using multiple linear regression with SPSS. The results indicate that competence, work experience, and soft skills have a positive and significant effect on students' work readiness. The research model explains 76.1% of the variance in work readiness (Adjusted R² = 0.761), while the remaining 23.9% is influenced by other factors not included in the model. The findings provide practical implications for higher education institutions to strengthen competency development, expand internship and practical work opportunities, and enhance soft skills development programs to improve graduates' work readiness. This study was limited to graduates of Universitas Muhammadiyah Gresik from the 2021 cohort. Therefore, the findings cannot be generalized to broader populations.  
Pengaruh Kompensasi, Motivasi Kerja, Dan Lingkungan Kerja Terhadap Disiplin Kerja Karyawan Pada UPBU Harun Thohir Gresik Ayu Syafitri; Maulidyah Amalina Rizqi
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.v2i2.2042

Abstract

Work discipline is a crucial factor in enhancing organizational performance. Fluctuating employee absenteeism rates and compensation disparities between permanent and contract employees at UPBU Harun Thohir Gresik are suspected to influence employee work discipline. This study aims to analyze the influence of compensation, work motivation, and the work environment on the work discipline of employees at UPBU Harun Thohir Gresik. The study employed a quantitative approach with a saturated sample of 42 employees. Primary data were obtained through the distribution of questionnaires and analyzed using multiple linear regression following instrument testing and classical assumption testing. The research results indicate that compensation, work motivation, and the work environment have a positive and significant effect on employee work discipline. These three variables account for 61.3% of the variation in work discipline, while the remainder is influenced by factors outside the scope of the study. Research Implication – The research findings imply that improving the compensation system, strengthening work motivation, and creating a conducive work environment can serve as effective strategies to enhance employee work discipline, as well as provide a reference for future research. The study was conducted at a single organization with 42 employee respondents and examined only the influence of compensation, work motivation, and the work environment on work discipline; consequently, the findings cannot be widely generalized.  

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