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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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KINERJA PEMBIAYAAN DAN KUALITAS ASET SEBAGAI PENENTU ROA PADA BANK UMUM SYARIAH PERIODE 2020-2024 Fuji Raodah; Nur Faila; Musdaliva
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 4 No. 1 (2026): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

This study aims to analyze the effect of financing performance and asset quality on Return on Assets (ROA) at Islamic Commercial Banks (BUS) in Indonesia during the 2020–2024 period. The COVID-19 pandemic in 2020 led to an increase in non-performing loans (NPF) and a decline in bank profits. However, the economic recovery in 2022–2024 showed improvements in financial indicators. This study uses a descriptive quantitative approach with a panel data regression method for 12 Islamic Commercial Banks registered with the Financial Services Authority (OJK). The variables used include the Financing to Deposit Ratio (FDR) and Non-Performing Financing (NPF) as indicators of financing performance, and Non-Performing Assets (NPF) and Allowance for Impairment Losses (CKPN) as indicators of asset quality. The analysis shows that FDR has a significant positive effect on ROA, while NPF, APB, and CKPN have a significant negative effect on ROA. Simultaneously, all independent variables significantly affect ROA, with a coefficient of determination (R²) of 0.731, meaning that 73.1% of the variation in ROA is explained by financing performance and asset quality. This finding confirms that effective financing intermediation and asset risk management are key factors in maintaining the profitability and stability of Islamic banks in Indonesia during the post-pandemic period
PENGARUH PENERAPAN AKUNTANSI BERBASIS AKRUAL DALAM MEMINIMALISIR FRAUD TERHADAP KINERJA UMKM DENGAN VARIABEL MODERASI KUALITAS SUMBER DAYA MANUSIA (SDM) Hamdani Hamdani; Firdayanti Firdayanti; Nurhikmah Nurhikmah
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 4 No. 1 (2026): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

This study aims to analyse the effect of accrual-based accounting on minimising fraud in SME performance, with human resource quality as a moderating variable. Accrual-based accounting is expected to improve the transparency and accuracy of financial reports, which in turn can reduce the potential for fraud in SME financial management. This study uses a quantitative approach with a survey method on MSMEs in Palopo City. The data obtained was analysed using moderation regression to test the relationship between variables. The results show that the application of accrual-based accounting has a positive effect in minimising fraud and improving MSME performance. In addition, HR quality is proven to be a moderating variable that strengthens this relationship. These findings have practical implications for MSMEs to prioritise the implementation of accrual-based accounting and the development of human resource quality in an effort to improve performance and reduce fraud
PENGARUH CITRA MEREK, KUALITAS PRODUK, PERSEPSI HARGA, DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN PRODUK HANASUI PADA MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS 17 AGUSTUS 1945 Indah Pujianti; Istiono
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 4 No. 1 (2026): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

This study aims to analyse the influence of brand image, product quality, price perception, and promotion on the decision to purchase Hanasui products among students of the Faculty of Economics and Business, 17 August 1945 University, Surabaya. This study uses a quantitative approach with a questionnaire distribution method. The population of this study are students of the Faculty of Economics and Business, Universitas 17 Agustus 1945 Surabaya who know or have used Hanasui products. The research sample of 77 respondents was determined using purposive sampling technique. Data collection was conducted through a questionnaire with a 1-5 Likert scale. The data analysis technique used was multiple linear regression analysis with the help of SPSS version 25 software. The results showed that, partially, brand image, product quality, price perception, and promotion had a positive and significant effect on the decision to purchase Hanasui products. In addition, simultaneous testing also showed that the four independent variables together had a significant effect on purchasing decisions. The coefficient of determination (R2) value of 0.830 indicates that 83.0% of the variation in purchasing decisions can be explained by brand image, product quality, price perception and promotion, while the rest is influenced by other variables outside the research model
PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL, BEBAN KERJA, DAN KOMUNIKASI ORGANISASI TERHADAP KINERJA KARYAWAN DI PT MARSUDI UTOMO SEJAHTERA KOTA SURABAYA Ade Dewa Narendra; Sri Budi Kasiyati
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 4 No. 1 (2026): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

The development of the culinary industry in Surabaya has driven increased competition among business players, including PT Marsudi Utomo Sejahtera as the manager of the Ayam Bakar Pak D brand. Initial observations indicate dynamics in aspects of transformational leadership style, workload, and organizational communication, which are suspected to influence employee performance levels. This study aims to analyze the effect of transformational leadership style, workload, and organizational communication, both partially and simultaneously, on employee performance at PT Marsudi Utomo Sejahtera Surabaya. This research uses a quantitative method with a questionnaire instrument based on a Likert scale, and the data obtained are processed using SPSS 25. The research sample consisted of 78 employees, selected using a saturated sampling technique because the entire population was made respondents. Testing includes validity tests, reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination (R²). The results of the study indicate that transformational leadership style has a significant influence on employee performance. Meanwhile, workload has an influence, but it is not significant, so that increasing or decreasing workload does not have a significant impact on performance. On the other hand, organizational communication was recorded as having a significant partial influence on employee performance. Furthermore, all three variables still have a significant influence when tested simultaneously. This finding confirms that inspiring leadership and effective internal communication are the main drivers of performance improvement, while workload management requires attention, although it did not show a strong influence in this study.
PENGARUH  PERCEIVED  ORGANIZATIONAL  SUPPORT, PERFORMANCE  APPRAISAL  SYSTEM,  DAN  IT  CAPABILITY TERHADAP  KINERJA  KARYAWAN  DIVISI  OFFICE  PT INDOMARCO  ADI PRIMA  SURABAYA Muhammad Ilham Habib Akbar; Tri Andjarwati
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 4 No. 1 (2026): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

This study looks at how Perceived Organizational Support, Performance Appraisal System, and IT Capability affect employee performance in the Office Division of PT Indomarco Adi Prima Surabaya. It checks how each factor affects performance on its own and together. The research uses numbers and surveys to collect data from 60 employees in the Office Division, since there are not many employees to sample. The data is analyzed using multiple linear regression with SPSS version 26, along with tests to make sure the data is reliable and accurate. The results show that all three factors have a big influence on how well employees perform. This means that if a company improves support from the organization, uses a fair and clear performance system, and has good IT tools, it can help employees work better. The study also gives suggestions for company leaders to create a better plan that combines HR and technology management.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERSAINGAN USAHA AIR MINUM ISI ULANG DI KOTA TIMIKA Lia Via Alfionita Leisubun; Rulan L. Manduapessy
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 4 No. 1 (2026): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

This study aims to determine the factors that influence competition among refillable drinking water depots in Mimika Regency. The research method used in this study is descriptive, with data collection techniques including observation, interviews, and questionnaires. To identify the factors that influence competition among refillable drinking water depots in Mimika Regency, the data analysis instrument used is PCA factor analysis. The results of the study show that there are factors that influence competition among refillable drinking water depots in Timika City.
SISTEM INFORMASI MANAJEMEN SUMBER DAYA MANUSIA DALAM KOMUNIKASI Atika Tantarani; Kendras Wiarsih; Rizka Nurbarokah; Serli Apriani; Reni Widyastuti
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 4 No. 1 (2026): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : CV. ADIBA AISHA AMIRA

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This study aims to examine the role of the Human Resource Information System (HRIS) in supporting organizational communication. The research method used is a literature review by analyzing relevant scholarly articles. The findings indicate that HRIS plays an important role in facilitating fast, accurate, and integrated information delivery, as well as supporting coordination and two-way communication between management and employees. In addition to improving work efficiency and information transparency, the implementation of HRIS faces challenges related to human resource readiness, technological infrastructure, and adaptation to digital work culture.
REKONSEPTUALISASI HUKUM PENGATURAN KEGIATAN EKONOMI NASIONAL DALAM MEWUJUDKAN KEADILAN DISTRIBUSI: KAJIAN PUSTAKA ATAS PRINSIP PEMBAGIAN HASIL EKONOMI YANG BERKEADILAN DALAM PERSPEKTIF KONSTITUSIONAL DAN EKONOMI PANCASILA Gunawan Widjaja
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 4 No. 1 (2026): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : CV. ADIBA AISHA AMIRA

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This study aims to reconceptualise the law governing Indonesia's national economic activities in order to realise distributive justice through an in-depth literature review of the principle of equitable distribution of economic benefits from two main perspectives, namely constitutionally based on Articles 33 and 34 of the 1945 Constitution and ideologically through the Pancasila Economic framework, whereby a legal-normative analysis reveals that the current liberal economic paradigm has failed to implement the constitutional mandate regarding state control over strategic production sectors and natural resources for the prosperity of the people, thus requiring legal reforms that integrate the principles of equitable efficiency, mutual cooperation, and humanity. The results of the study show that the constitutional perspective affirms the state's obligation to distribute economic results through redistributive instruments such as progressive natural resource royalties, state-owned enterprise social dividends, and people's empowerment programmes, while Pancasila Economics enriches this reconceptualisation with a family-based mixed economy model that rejects the capitalism-socialism dichotomy, resulting in a new legal paradigm that makes proportional distribution of income a benchmark for the success of national economic regulation amid the challenges of globalisation and energy transition.
PERAN NORMA HUKUM DALAM MENATA KEGIATAN EKONOMI NASIONAL MENUJU DISTRIBUSI KEKAYAAN YANG ADIL: TINJAUAN LITERATUR ATAS IMPLEMENTASI ASAS KEADILAN SOSIAL DAN KEDAULATAN EKONOMI RAKYAT DI INDONESIA Gunawan Widjaja
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 4 No. 1 (2026): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : CV. ADIBA AISHA AMIRA

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This study analyses the role of legal norms as the main constitutional instrument in regulating Indonesia's national economic activities towards a fair distribution of wealth through a normative-juridical literature review of the implementation of the principles of social justice (the fifth principle of Pancasila) and economic sovereignty of the people (Article 33 of the 1945 Constitution), where findings show that although derivative regulations such as the State-Owned Enterprises Law, the Job Creation Law, and redistributive policies (KUR, Village Funds, agrarian reform) have attempted to implement the principles of familial economic democracy, a significant gap still exists due to the dominance of neoliberalism, weak institutional enforcement, and structural inequality with a Gini ratio of 0.375. An analysis of two main discussions reveals that legal norms are effective as national economic governance through state control of strategic production sectors and synergy between state-owned enterprises and micro, small and medium enterprises (MSMEs). but the implementation of the principle of social justice is hampered by poor inter-agency coordination and systemic corruption, where Rawls' perspective on the difference principle reinforces the recommendation for progressive regulatory reform to ensure that economic benefits flow to the most disadvantaged groups. Thus, the conclusion emphasises the need to harmonise ius constitutum and ius operatum through the strengthening of the Constitutional Court's judicial review, revising the inclusive Job Creation Law, and developing social welfare-oriented SOE holdings to realise a distributively just Indonesia Emas 2045, with theoretical implications for the development of the Pancasila economic law doctrine and practical implications for policymakers in reducing urban-rural disparities.
SOSIALISASI DAN EDUKASI AKAD SYARIAH UNTUK MENINGKATKAN PEMAHAMAN PESERTA EKSTRAKURIKULER PMR SMK KARYA WIJAYA KUSUMA Siska Ariyanti; Zahra Nur Azizah, Lulu Rahmawati, Putri Jamilah, Surti Suti Ludiyawati, Nanda Vinolia Pratama, Devi
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 aims to describe the improvement in the understanding of participants in the Wijaya Kusuma Vocational School Youth Red Cross extracurricular programme regarding sharia contracts through community service activities based on material presentation, discussion, and pretest–posttest evaluation. The subjects of the activity were 15 tenth-grade students who were partners in the sharia contract socialisation and education programme at the vocational school. Sharia contracts are positioned as agreements between two or more parties based on sharia principles, avoiding usury, gharar, and harmful practices. The implementation method included the delivery of material on the basics of sharia economics, types of contracts, and examples of their application, followed by interactive discussions and multiple-choice tests before and after the activity. The results show an increase in the average score from the medium-high category in the pretest to a higher category in the posttest, with several indicators such as understanding mudharabah, gharar, and halal transactions showing an improvement in the percentage of correct answers. These findings indicate that a communicative and structured learning approach is effective in strengthening Islamic contract literacy among vocational high school students.

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