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Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi (JEBIMAN)
Published by CV. Adiba Aisha Amira
ISSN : -     EISSN : 2985654X     DOI : Zenodo
Core Subject : Economy,
Economics, Econometrics & Finance
JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi is a journal that publishes research results, both theoretical and field studies, in general, and specifically related to economics, business, management, and accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 275 Documents
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PENERAPAN METODE SIMPLEKS UNTUK OPTIMASI MEMINIMALKAN BIAYA PRODUKSI ES BUAH MAROS MENGGUNAKAN QM FOR WINDOWS Welpison Jr. Wonerengga; Rafli Muhammad. F, Piter Logo, Vasilli Z. P. Jafil, Siors Salak, Ahmad D. A. Ramli; Heru Sutejo
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 3 No. 2 (2025): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

The development of MSMEs (Micro, Small, and Medium Enterprises) has significantly increased and has had a considerable impact on the economy. MSMEs play a role in boosting both regional and national economies. Es Buah Maros MSME, which specializes in producing fruit ice, es pisang ijo, and mixed fruit ice, faces challenges in minimizing production costs, including raw materials and working hours, while maintaining a weekly income of IDR 3,000,000. The purpose of this study is to increase the profitability of Es Buah Maros production by reducing raw material costs, working time, and production costs using the Linear Programming method with QM For Windows V5. The linear programming method is used to predict working time, raw material costs, and production costs, with the available production time being 840 minutes. The results of the study show that by using the QM For Windows V5 application and the linear programming method, it is possible to reduce the minimum cost by IDR 280,000 by producing fruit ice as indicated in the solution X1 = 28 (twenty- eight portions) of fruit ice per day, without reducing the weekly income of IDR 3,000,000. The aim is for this production cost efficiency to contribute to making the Es Buah Maros MSME more effective and efficient in its production process while achieving ideal income levels. In this study, the QM For Windows V5 application and the linear programming method were used to predict working time, raw material costs, and production costs by utilizing historical data and statistical analysis. This approach helps make the production process more effective in managing operations without disruptions. The results of this research are expected to help Es Buah Maros MSME minimize production costs without compromising product quality
MINIMALISIR BIAYA DISTRIBUSI AIR GALON MENGGUNAKAN METODE TRANSPORTASI LEAST COST BERBASIS QM FOR WINDOWS Khaerunnisa Khaerunnisa; Nurhidayah; Heru Sutejo
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 3 No. 2 (2025): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : CV. ADIBA AISHA AMIRA

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The distribution of bottled water is an important activity in ensuring the availability of clean water for the community, especially in areas with increasing demand due to population growth. However, this distribution process often faces major obstacles in the form of high operational costs, particularly in small and medium enterprises (SMEs) with limited resources. This study aims to minimise the cost of bottled water distribution by applying the Least Cost Transportation method using the QM For Windows application to the bottled water filling and delivery business owned by Mrs. Nur Linta, located in Kamkey, Abepura. This method was chosen because it provides an optimal solution in determining the most cost-efficient distribution pattern, considering the limitations of delivery capacity and daily customer needs. The data collected includes daily water supply, demand in three target areas (Abe Lingkaran, Kamkey, and Tanah Hitam), and delivery costs per gallon for each distribution route. The analysis results indicate that the application of the Least Cost method yields optimal delivery allocation, with a minimum total cost of $340 (IDR 5,440,000), without compromising service quality or delivery capacity. This study demonstrates that quantitative approaches such as the least cost method can be practically implemented at the SME scale to improve logistics efficiency, reduce operational costs, and support more rational and systematic decision-making in the distribution process
OPTIMALISASI DISTRIBUSI DRIVER MAXIM DI KOTA JAYAPURA MENGGUNAKAN METODE NORTH WEST CORNER (NWC) Ludovikuss Ngarung; Marto E. Madu, Firminus R. Rhandy, Irwanus Isai, Alfred Dude, Heru Sutejo
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 3 No. 2 (2025): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

The online transportation industry, particularly Maxim's online motorcycle taxi service, has become an integral part of the urban transportation system in Jayapura City. This study aims to optimise the distribution of Maxim drivers in three main areas of Jayapura City, namely Abepura, Entrop, and Kota, by applying the North West Corner (NWC) method. The NWC method is used to achieve driver distribution efficiency and minimise operational costs in meeting the transportation needs of the community. Through data analysis and the implementation of the strategies developed, this study demonstrates the potential for improving the operational efficiency of Maxim's services with optimal distribution costs of IDR. 4,250,000.00 per month to serve 200 passengers across the three regions
PENGEMBANGAN SUMBER DAYA MANUSIA Samsuni Samsuni
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 3 No. 2 (2025): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

Human resources (HR) is one of the most important factors that cannot be separated from an organisation, both institutions and companies. HR is also the key that determines the development of the company. In essence, human resources are people employed in an organisation as movers, thinkers and planners to achieve the organisation's goals. Nowadays, the latest developments view employees not as mere resources, but rather as capital or assets for institutions or organisations. Because of this, a new term emerged outside of H.R. (Human Resources), namely H.C. or Human Capital. This is where human resources are seen not just as the main asset, but an asset that is valuable and can be multiplied, developed and also not otherwise as a liability (burden or cost). Here it is necessary to develop human resources as an investment for the institution or organisation to be improved
PENERAPAN METODE LEAST COST TERHADAP PENDISTRIBUSIAN AIR GALON GUNA EFISIENSI BIAYA TRANSPORTASI(Studi kasus : Depot air Bunga Jayapura) Rahmat Hidayat; Kymi Rian Febrian, Rizka Amelia Putri, Imanuel Nahum Ketjeway, Revol Raiwaki, Heru Sutejo
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 3 No. 2 (2025): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

The distribution of refillable gallon drinking water is a vital component of the logistics system for essential community needs. Efficiency in distribution, particularly transportation cost efficiency, is key to ensuring all demand is met at the lowest possible cost. This study aims to evaluate the cost efficiency of transportation distribution from Depot Bunga in Entrop, Jayapura, to three demand points: Gang Kelor, Gang Jambu, and Gang Kelapa, using a transportation model with the Least Cost method. This method is selected for its simplicity and effectiveness in producing an initial allocation solution that is close to optimal. The data used include the delivery capacity of three couriers, the demand at each gang, and the cost per delivery route. The results show that all demand is fulfilled with optimal utilization of each courier’s capacity, and the minimum distribution cost reached is IDR 202,000. This study confirms that the Least Cost method can serve as a practical basis for effective and efficient daily distribution decision-making in small and medium-sized businesses
OPTIMALISASI PENDISTRIBUSIAN IKAN MENGGUNAKAN METODE VOGEL APPROXIMATION PADA NELAYAN MANDALA JAYAPURA Rangga Ardinsa Putra; Muh. Nur Aksan, Carslen, Ronald Kawena, Ferriwunas, Heru Sutejo
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 3 No. 2 (2025): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

The distribution of fish catches by traditional fishermen in coastal areas such as Mandala Village, Jayapura, is a vital activity that supports local economic stability and food security. However, an inefficient distribution system often results in wasted costs and time, as well as reduced fish quality due to delays in delivery. This study aims to design an optimal distribution model by applying a mathematical approach through Vogel's Approximation Method (VAM), which is an initial solution method in transportation problems that considers the highest opportunity cost penalty in each allocation iteration. Data were obtained from field studies, including supply capacity from three main points (Hamadi, Abepura, and Kotaraja), demand from destination stalls, and distribution costs per kilogram. The model was analysed manually and validated using QM for Windows software to ensure the accuracy of the results. The results of the study indicate that the VAM approach is capable of producing a minimum total distribution cost of Rp4,280,000, reflecting significant efficiency compared to the conventional system. Therefore, the application of VAM is recommended as an adaptive distribution strategy that can be integrated into small- to medium-scale fisheries logistics systems in coastal areas
THE ROLE OF DIGITAL MARKETING IN INCREASING CONSUMER PURCHASING DECISIONS: A LITERATURE REVIEW Maikel Rudianto
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 3 No. 2 (2025): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : CV. ADIBA AISHA AMIRA

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This research aims to examine the role of digital marketing in improving consumer purchasing decisions based on a literature review. Digital marketing, which includes the use of social media, websites, email, and e-commerce platforms, has become the main strategy for companies to reach consumers more widely, quickly, and personally in the digital era. The results show that digital marketing has a positive and significant eflect on consumer purchasing decisions. This influence is reflected through easy access to information, direct interaction between brands and consumers, and reviews and recommendations from other users that strengthen consumer trust. In addition, message personalisation and attractive digital promotions also prove eflective in driving interest and purchasing decisions. Thus, the optimisation of digital marketing strategies is an important key for companies to increase competitiveness and consumer loyalty in the midst of increasingly competitive business competition
THE ISTIHSAN METHOD AND ITS ARGUMENT IN THE PRACTICE OF ISLAMIC ECONOMICS Tehedi Tehedi
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 3 No. 2 (2025): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
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The main sources of Islamic law are the Qur'an and the Hadith of the Prophet. The model for seeking Islamic law must first go through the legal verses found in the Qur'an, after which explanations are sought in the Hadith or the Sunnah of the Prophet. However, in this era of modern economics, there are many new systems or concepts of economic transactions that need to be examined to determine whether these systems or transactions can be conducted according to Islamic law. Seeing this reality, the usuli furu'iyah scholars, who usually come from the Hanafi or Maliki schools, seek new methods that can ensure the law functions well and serves the welfare of humanity. The approach taken was to apply the method of qiyas khafi based on maslahat. This method was then named the istihsan method. This research uses a normative approach with empirical descriptive analysis. The results of this research conclude that the istihsan method is one of the best ways for a mujtahid to discover and establish a legal ruling. Moreover, its application can be carried out in economic transactions that did not exist or had never been conducted before, even though the istihsan method still has its pros and cons. With the application of the ihtihsan method in legal discovery in the field of modern economy today, new laws are produced that are more suitable and provide benefits for the needs of society, and in turn, can avoid stagnation
IMPLEMENTASI FATWA DSN-MUI NO. 108/DSN-MUI/X/2016 TENTANG PEDOMAN PENYELENGGARAAN PARIWISATA BERDASARKAN PRINSIP SYARIAH PADA DESTINASI WISATA TALAO PAUH KOTA PARIAMAN Fina Marliza Putri; Dewi Manda Angraini
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 3 No. 2 (2025): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
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This research was conducted at the Talao Pauh Tourist Destination, which is one of the tourist destinations in Pariaman City that strives to become a leading tourist destination at the national and international levels as stated in the vision of Pariaman City, namely the City of Tourism, Trade, Religion, and Cultural Services of Pariaman. The purpose of this study is to determine the implementation of the DSN-MUI fatwa number 108 / DSN-MUI / X / 2016 at the Talao Pauh Tourist Destination, Pariaman City. The method used in this study is a qualitative method with a qualitative descriptive approach. Data collection was carried out through observation, interviews, and documentation. Based on this study, it can be concluded that the Talao Pauh Tourist Destination has partially implemented sharia principles, including the existence of places of worship, namely prayer rooms, separate ablution places for men and women, the existence of various tourist attractions that do not lead to pornography and idol worship such as playgrounds, water rides, tourist bridges, and food provided at this tourist destination is also a local culinary dish that is definitely halal. However, there are still aspects that need to be considered, namely the lack of supervision of visiting tourists, such as becoming a place for couples who are not legally married, which is not in accordance with the DSN-MUI Fatwa because tourist destinations must be protected from immoral acts and adultery. Furthermore, maintenance of public toilet facilities and improving cleanliness around tourist areas need to be considered to ensure compliance with the DSN-MUI fatwa that tourist destinations must maintain cleanliness, natural sustainability, sanitation, and the environment.
INTEGRASI ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DALAM PENGUKURAN KINERJA KEBERLANJUTAN PERUSAHAAN Rosa Fitriana; Nenden Hendayani
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 4 No. 1 (2026): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
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This study examines the integration of Environmental, Social, and Governance (ESG) in measuring corporate sustainability performance through a systematic literature review approach with two main discussions, namely the theoretical concept of ESG integration and the challenges and benefits of its implementation in the context of Indonesian companies. The results of the study found that ESG revolutionises performance evaluation from purely financial metrics to a holistic approach that mitigates climate, social, and governance risks while creating long-term value through operational efficiency, green financing, and global competitiveness. Although challenges such as Scope 3 data limitations, high compliance costs, and greenwashing risk are dominant in SMEs and state-owned enterprises, the benefits of reduced cost of capital, ROI from carbon markets, and polycrisis resilience outweigh the obstacles, with recommendations for a national digital platform and human resource training to accelerate the transition towards the Indonesia Emas 2045 vision

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