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Jurnal Manajemen, Bisnis dan Kewirausahaan
Published by Lembaga Pengembangan Kinerja Dosen
ISSN : 28278682     EISSN : 28278666     DOI : 10.55606
Core Subject : Science,
Decision Sciences, Operations Research & Management
Jurnal Manajemen, Bisnis dan Kewirausahaan (JUMBIKU) : ISSN: 2827-8682 (cetak), ISSN: 2827-8666, Jurnal Manajemen, Bisnis dan Kewirausahaan berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal Manajemen, Bisnis dan Kewirausahaan berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 249 Documents
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Pengaruh Leverage, Ukuran, dan Profitabilitas terhadap Nilai Perusahaan dengan CSR sebagai Variabel Moderasi pada Bank di BEI 2019–2023 Nanda Handayani Rambe; Listiorini Listiorini
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 3 (2025): Desember : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v5i3.6087

Abstract

The increasingly competitive business environment compels every company to enhance its performance and formulate effective strategies to optimize firm value as a long-term objective. In this context, the banking sector holds a strategic position in supporting national economic stability, where public trust is highly dependent on the bank’s performance. This study aims to examine the influence of leverage, firm size, and profitability on firm value, with Corporate Social Responsibility (CSR) serving as a moderating variable in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The analytical methods employed include Moderated Regression Analysis (MRA) and multiple linear regression. The results indicate that leverage, firm size, and profitability have a significant effect on firm value. However, CSR does not moderate the relationship between these three variables and firm value. Despite this, the findings highlight that CSR implementation remains essential in strengthening a bank’s image and enhancing public trust, which ultimately supports the improvement of firm value amid intense competition in the banking industry.
Pengaruh Persepsi Kemudahan, Persepsi Keamanan, Persepsi Manfaat, dan Financial Literacy terhadap Minat Penggunaan E-wallet pada Generasi Z di Kabupaten Boyolali Putri Tarisa; Dika Puspitaningrum
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 3 (2025): Desember : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v5i3.6102

Abstract

The rapid advancement of digital technology has transformed the global financial landscape, including in Indonesia, with the increasing use of e-wallets as modern payment methods. Generation Z, raised in the digital age, represents the primary users; however, their understanding of financial management and digital security varies. This study explores the impact of perceived ease of use, perceived security, perceived usefulness, and financial literacy on the intention to adopt e-wallets among Generation Z in Boyolali Regency, Indonesia. A quantitative explanatory approach was used, with data collected through an online questionnaire from 108 participants selected through purposive sampling based on age, residence, and e-wallet experience. The instrument employed a five-point Likert scale, which was validated and found reliable (Cronbach’s Alpha > 0.87). Data analysis was performed using multiple linear regression via SPSS version 25. The results revealed that all independent variables significantly influenced the intention to adopt e-wallets (F = 115.463; Sig. = 0.000). Specifically, perceived security, perceived usefulness, and financial literacy showed positive and significant effects, while perceived ease of use did not. The model's R² of 0.818 indicates that it explains 81.8% of the variance in e-wallet adoption intention. These findings highlight the critical role of security and financial literacy in shaping trust and behavior toward digital financial services. The study extends the Technology Acceptance Model (TAM) by adding financial literacy as a determinant, providing practical insights for service providers and policymakers to enhance digital financial literacy and security for sustainable digital inclusion among Generation Z in semi-urban areas.
Pengaruh Value Added of Capital Employed, Value Added Human Capital dan Structural Capital Value Added terhadap Nilai Perusahaan F&B Mentari Rizki Sawitri Pilomonu; Syamsul B. Biki; Mohammad Dimas Suronoto; Iklima Abdul Halid; Wayan Eka Ayu Noviantari
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 3 (2025): Desember : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v5i3.6105

Abstract

This study examines the influence of Value Added of Capital Employed (VACE), Value Added Human Capital (VAHC), and Structural Capital Value Added (SCVA) on firm value in Indonesia’s Food and Beverage (F&B) sector from 2022 to 2024. The research is driven by the growing significance of intellectual capital in boosting competitiveness and firm value, particularly in the rapidly transforming and digitalized F&B industry. A quantitative methodology was adopted, utilizing secondary data from the financial statements of F&B companies selected through purposive sampling. The data were analyzed using multiple linear regression, supplemented with classical assumption tests to validate the model. Key findings indicate that, collectively, the three independent variables significantly impact firm value. However, only SCVA demonstrates a positive and significant partial effect. The coefficient of determination (R²) of 26.1% suggests that the model accounts for a portion of the variation in firm value, leaving 73.9% attributable to external factors beyond the model’s scope. These results underscore the strategic importance of enhancing structural capital—through advancements in systems, technology, and organizational processes—as a means to elevate firm value in the F&B industry.
Kelincahan Bisnis dan Maqasid al-Syariah : Menyelaraskan Prinsip Etika dengan Dinamika Ekonomi Ahmad Maulidizen
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 3 (2025): Desember : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v5i3.6106

Abstract

The global economy is increasingly marked by volatility, uncertainty, and disruption, compelling organizations to adopt business agility as a means of survival and competitiveness. Conventional agility emphasizes speed, responsiveness, and innovation, yet often lacks the ethical foundation required for long-term sustainability. In contrast, Islamic economic thought, guided by Maqasid al-Shariah—the preservation of religion, life, intellect, lineage, and wealth—prioritizes justice, fairness, and social responsibility in economic activities. This study analyzes how the principles of Maqasid can be aligned with business agility to form an ethically grounded and adaptive business model. Employing a qualitative research design with a library research approach, the study synthesizes insights from existing literature on agility, Islamic economics, and Maqasid through thematic content analysis. The findings indicate that while agility strengthens resilience and competitiveness, it requires Maqasid as a moral compass to ensure value-driven adaptability. The integration of agility and Maqasid creates a synergy that enables Islamic enterprises not only to withstand global turbulence but also to differentiate themselves as ethical, sustainable, and competitive actors in the global market. This research therefore proposes a Shariah-compliant agility model that balances responsiveness with ethical accountability, offering theoretical contributions to academic discourse and practical implications for Islamic financial institutions, halal industries, and Shariah-based SMEs. The study also highlights the role of policymakers in developing supportive frameworks that foster innovation while safeguarding Shariah compliance. Overall, the study underscores that agility guided by Maqasid is not merely a survival strategy but a pathway to global leadership in ethical and sustainable business practices.
Pengaruh Capital Intensity, Inventory Intensity, Advertising Intensity, dan Sales Growth terhadap Tax Avoidance Intan Larisa Aurellia; Dika Puspitaningrum
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 3 (2025): Desember : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v5i3.6107

Abstract

The primary goal of this research is to measure the impact of Capital Intensity (CI), Inventory Intensity (II), Advertising Intensity (AI), and Sales Growth (SG) on corporate Tax Avoidance (TA). The study relies on secondary data analyzed through a quantitative approach, focusing on the numerical evaluation of available data. The sample comprises 19 retail sector companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. Using purposive sampling with a three-year observation period, the research obtained 57 valid panel data observations that provide a solid basis for statistical analysis. Two main analytical stages were used: descriptive statistics to understand the data and multiple linear regression to test the hypotheses. The results show that: (1) CI significantly influences TA, (2) II significantly influences TA, (3) AI has no significant impact on TA, and (4) SG shows no significant effect on TA. However, an overall test confirms that the combined effect of Capital Intensity, Inventory Intensity, Advertising Intensity, and Sales Growth significantly influences Tax Avoidance, emphasizing the importance of comprehensive considerations in tax management practices within the retail sector sector.
Determinants of Household Biogas-Bioslurry Economic Benefits: Linear Mixed Model with Cost-Benefit and Sensitivity Analysis Shirley Wijaya; Mario Iskandar; Hardiono Arron Daud Unas
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 3 (2025): Desember : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v5i3.6108

Abstract

The increasing demand for sustainable energy solutions in rural areas has prompted the utilization of biogas and bio-slurry as alternative resources. This study aims to evaluate the economic feasibility of household-level biogas systems by integrating Cost-Benefit Analysis (CBA), Net Present Value (NPV), Benefit-Cost Ratio (BCR), and Undiscounted Payback Period (UPBP), complemented with sensitivity analysis. Primary data were collected from 16 households operating biogas systems, while secondary data supported the estimation of cost and benefit components. Results show that biogas adoption provides positive economic returns, with average NPV reaching Rp 12,749,000, BCR above 1.0, and UPBP within four years, indicating financial viability. Sensitivity analysis reveals that variations in LPG prices and livestock numbers significantly affect economic outcomes, demonstrating the importance of market and production factors in ensuring project sustainability. The findings conclude that household biogas systems are economically feasible and resilient under certain conditions. Future studies are suggested to expand the scope by incorporating environmental and social benefits,a s well as exploring scalability at the community level.
Peran Sistem Informasi dan Pemasaran Digital terhadap Keputusan Pembelian pada Marketplace Tokopedia Dedy Tri Cahyono; Jaja Miharja; Mujito Mujito; Andri Catur Trissetianto
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 3 (2025): Desember : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v5i3.6109

Abstract

This study aims to analyze the influence of information systems and digital marketing on Tokopedia's consumer purchasing decisions. The background of this research is based on the increasing use of e-commerce platforms in Indonesia, especially Tokopedia, which demands the optimization of information systems and digital marketing strategies to drive purchase decisions. The method used is a quantitative approach with an accidental sampling technique of 100 Tokopedia user respondents. Data collection was carried out through an online questionnaire, and data analysis used multiple linear regression to test the partial and simultaneous influence of the two independent variables on the dependent variables. The results of the study show that both information systems and digital marketing have a positive and significant influence on purchasing decisions, both partially and simultaneously. Information systems are proven to be the dominant variable with the highest regression coefficient values, showing their important role in shaping user perception and comfort when transacting. Simultaneously, both variables contributed 83.8% to the purchase decision, while the rest were influenced by other factors outside the scope of the study. These findings affirm the importance of strengthening information systems and digital marketing strategies in increasing the effectiveness of e-commerce platforms and encouraging consumer purchasing behavior.  
Pengembangan Ekonomi Lokal melalui Perencanaan Pembangunan yang Mengintegrasikan Smart Farming dan IoT Rizki Ananda Putri; Alexanria Liana Crisvilia Way; Fatih Naufal; Silvester Satrio Langobelen; Arina Romaina; Ardieansyah Ardieansyah
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 3 (2025): Desember : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v5i3.6110

Abstract

Local economic development plays a crucial role in strengthening regional independence and improving community welfare. One emerging approach is the integration of smart farming and the Internet of Things (IoT) within development planning, particularly in the agricultural sector. This study aims to analyze how the integration of smart farming and IoT contributes to local economic empowerment through production efficiency, value-added improvement, and the creation of new economic opportunities. The research employs a literature review method by examining recent national and international studies relevant to this topic. The findings indicate that the application of smart farming technologies can improve resource efficiency by up to 50%, reduce pesticide use by around 60%, and increase crop productivity by approximately 30%. Beyond its economic impact, IoT adoption also fosters social transformation in rural areas through enhanced digital literacy and farmer independence. However, several challenges remain, including limited digital infrastructure, high initial investment costs, and technological literacy disparities among regions. Therefore, the successful implementation of smart farming and IoT requires strong multi-sector collaboration among governments, academic institutions, private actors, and local communities to ensure sustainable innovation that effectively contributes to regional economic growth.
Persaingan Tidak Seimbang Akibat Inovasi Digital di Pasar Tradisional: Analisis Mekanisme Pasar Menurut Abu Yusuf Abdillah Qadry Azizi; Mugiyati Mugiyati
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 3 (2025): Desember : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v5i3.6117

Abstract

This study aims to analyze market mechanisms from the perspective of Abu Yusuf's thinking and their relevance to the phenomenon of digital innovation at Pasar Kembang Surabaya. The observed phenomenon is the emergence of a bread seller who utilizes social media, specifically TikTok live, to sell his products directly to consumers, which creates market inequality and decreases income for traders. This study uses a qualitative field approach through interviews with traders, traders, and market managers, as well as a literature review of Abu Yusuf's thinking regarding market mechanisms, prices, and distribution justice. The results show that digital innovation disrupts the existing traditional market structure. In Abu Yusuf's view, market mechanisms must operate based on open market principles, with the state overseeing to prevent inequality that disproportionately harms certain parties. Furthermore, according to Abu Yusuf, this phenomenon does not constitute a situation or event that harms others because it is a sales innovation and lacks many regulations. This phenomenon demonstrates the need for inclusive technological adaptation to ensure that small traders are not left behind and to create healthy competition.
Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas terhadap Tax Avoidance pada Perusahaan Sub Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019–2023 Nova Khabibatul Mardliyah; Rita Andini; Utami Puji Lestari
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 3 (2025): Desember : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v5i3.6135

Abstract

This study aims to analyze the factors that affect tax avoidance in mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. The main focus of this study is to determine the influence of company size, leverage, and profitability on the level of tax avoidance carried out by the company. The research population includes all mining sub-sector companies listed on the IDX, while the sample is selected based on certain criteria relevant to the research objectives. The analysis method used is Multiple Linear Regression Analysis with the help of SPSS software version 23 to test the relationship between independent and dependent variables. The results of the study show that company size has a positive effect on tax avoidance, leverage does not have a significant effect on tax avoidance, while profitability has a negative effect on tax avoidance. These findings provide important implications for corporate management and policymakers in understanding the factors that drive tax avoidance practices in the mining sector, as well as a reference for future research in efforts to optimize tax policies in Indonesia.

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