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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 280 Documents
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ANALISIS KEPUASAN MASYARAKAT TERHADAP PELAYANAN PENGANGKUTAN SAMPAH DI KELURAHAN NAWARIPI KABUPATEN MIMIKA Elisabet Narut; Yulita Yuliana Jawa Kasi; Muhamad Sabir
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 4 No. 2 (2026): JEBIMAN (Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi)
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

This study aims to determine community satisfaction with waste collection services in the Nawaripi sub-district. The method used in this study is a descriptive quantitative approach with a questionnaire as the data collection instrument and the Community Satisfaction Index as the analysis tool, with results presented in numerical form. The results of this study show that the community satisfaction index (CSI) for waste transportation services in Nawaripi sub-district is 2.39 with a conversion score of 59.75, indicating that the performance of waste transportation services in Nawaripi sub-district is in the category of poor service quality.
PENGARUH PROMOSI DAN HARGA TERHADAP LOYALITAS PELANGGAN MELALUI KEPUASAN PELANGGAN SEBAGAI VARIABEL INTERVENING PADA COFFESHOP “FORESHTREE COFFE” DHARMASRAYA Yogi Rinaldi; Vicky Brama Kumbara; M. Afuan
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 4 No. 2 (2026): JEBIMAN (Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi)
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

This study aims to determine the extent of the influence of promotion and price on customer loyalty through customer satisfaction as an intervening variable at “Foreshtree Coffee” Dharmasraya. This research employs a quantitative approach, and the sampling technique is based on Ferdinand’s method, as the population size is unknown. A total of 100 respondents were obtained. Data analysis was conducted using SmartPLS 3.0 software. The results of the study are as follows: a) There is a positive and significant effect of promotion on customer satisfaction at Foreshtree Coffee Dharmasraya. b) There is no positive and significant effect of price on customer satisfaction at Foreshtree Coffee Dharmasraya. c) There is a positive and significant effect of promotion on customer loyalty at Foreshtree Coffee Dharmasraya. d) There is a negative and insignificant effect of motivation on customer loyalty at Foreshtree Coffee Dharmasraya. e) There is a positive and insignificant effect of customer satisfaction on customer loyalty at Foreshtree Coffee Dharmasraya. f) Customer satisfaction mediates the relationship between promotion and customer loyalty. g) Customer satisfaction does not mediate the relationship between price and customer loyalty.
PETA STATISTIK PDB NASIONAL INDONESIA 2025–2026: ANALISIS DESKRIPTIF STRUKTUR PERTUMBUHAN EKONOMI, KONTRIBUSI SEKTOR UTAMA, DAN PROYEKSI NILAI NOMINAL BERDASARKAN DATA BPS, BI, SERTA IMF DALAM KONTEKS PEMULIHAN PASCA-PANDEMI Ignatius Septo Pramesworo; Tehedi
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 4 No. 2 (2026): JEBIMAN (Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi)
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

This article presents a descriptive analysis of statistical maps of Indonesia’s national Gross Domestic Product (GDP) for the period 2025–2026 based on primary data from the Central Statistics Agency (BPS), projections from Bank Indonesia (BI) and the International Monetary Fund (IMF), focusing on the structure of real economic growth averaging 5.1–5.3% (year-on-year), key sectoral contributions such as manufacturing (19–20%), trade (13–14%), agriculture (13–14%), and digital services (45% cumulative) which account for 63–65% of nominal GDP, and a projected value of Rp22,000–23,500 trillion by 2026 amidst the post-COVID-19 pandemic recovery. A systematic literature review reveals the dynamics of transformation from a commodity-based economy to one with high value-added through nickel downstreaming, continued PEN fiscal stimulus, and a stable BI-Rate monetary policy that maintains inflation at 2.5±1% and the rupiah at Rp15,500/USD, although regional disparities between Java and non-Java areas, as well as global geopolitical risks, remain key challenges. The findings underscore the resilience of the national economy towards Indonesia Emas 2045, with recommendations for inclusive reforms based on the digitalisation of SMEs, a green economy, and export diversification to sustain the momentum of sustainable growth above 5%.
EFEKTIVITAS SERTIFIKAT ELEKTRONIK SEBAGAI BUKTI KEPEMILIKAN HAK ATAS TANAH DALAM RANGKA MEWUJUDKAN E-GOVERNMENT Eka Ermala; Arga Chon Feriandref, Othman Ballan, Mubaraq, Duwi Aryadi
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 4 No. 2 (2026): JEBIMAN (Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi)
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

This research aims to identify and analyze the effectiveness of electronic certificates as proof of ownership of land rights and how electronic land certificates are able to realize the implementation of electronic-based government (E-government), the advantages and disadvantages of conventional certificates and electronic certificates, and discuss the inhibiting factors for the implementation of electronic certificates in efforts to realize E-government. This study uses a normative juridical research method, by reviewing laws and regulations, including Law Number 1 of 2024, the second amendment to Law Number 11 of 2008 concerning ITE, Presidential Regulation Number 95 of 2018 concerning Electronic-Based Government Systems (E- government), Regulation of the Ministry of ATR / BPN Number 3 of 2023 concerning the Issuance of electronic documents in land registration activities, Government Regulation of the Republic of Indonesia Number 71 of 2019 concerning the Implementation of Electronic Systems and Transactions, Government Regulation Number 24 of 1997 concerning Land Registration.
PENGAMBILAN KEPUTUSAN DALAM ORGANISASI PENDIDIKAN Khabib Sharifudin
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 4 No. 2 (2026): JEBIMAN (Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi)
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

Decision making is a cognitive process carried out by humans that causes them to choose a particular action or belief from a variety of available options, either rationally or irrationally. Decision making is essential for leadership, motivation, communication, coordination, and organizational change. Organizations can only operate if their leaders have the ability to make decisions and organize organizational members according to their positions and responsibilities. This study found that the following basic principles should be the basis for decision making in an educational organization: authority, credibility, reference, ethics, orientation, and scope. Based on these principles, various paradigms—classical, administrative, incremental, administrative-incremental, and contingency—are used to make decisions.
MANAJEMEN KEUANGAN DAN PENGGALIAN SUMBER DANA DI LEMBAGA PENDIDIKAN NURAINI
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 4 No. 3 (2026): JEBIMAN (Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi)
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

Educational financial management involves the transparent and efficient planning, organising, managing and accounting for funds (RAPBS) to improve the quality of education. Fundraising involves optimising sources from the government (BOS), parents or the community (committees), foundations, and school business units, in order to meet the operational and development needs of educational institutions, namely schools. “Education funding is a shared responsibility between the Government, Local Governments, and the community”. Furthermore, Article 2, paragraphs (1) and (2) of Government Regulation No. 48 of 2008 on Education Funding state that education funding is a shared responsibility between the central government, local governments, and the community. The community referred to includes: educational institutions established by the community; students, parents or guardians of students; and other parties besides those mentioned who have an interest and role in the field of education. Development funding, which includes long-term investments to improve the quality of education, such as teacher training, curriculum development, and the construction of learning facilities. 3. Contingency funding, which is allocated for urgent needs or extraordinary events that cannot be planned in advance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LOYALITAS PELANGGAN MELALUI KEPUASAN PELANGGAN DALAM PENGIRIMAN BARANG PADA CV BUNGA BUANA DI KOTA TIMIKA Nila Sagita Andul Mutalib; Siske Tontong
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 4 No. 3 (2026): JEBIMAN (Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi)
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20031566

Abstract

This study aims to examine the relationship between service quality, price and trust on customer loyalty through customer satisfaction at CV Bunga Buana in Timika. The data collected in this study comprises qualitative and quantitative data sourced from the freight forwarding company CV Bunga Buana in Timika. This study employs an associative research method, which is a type of research designed to identify relationships between two or more variables. The research techniques used include observational data collection and questionnaires. This is a quantitative study with a sample size of 100, and the method used for analysis is SEM utilising the Smart-PLS Version 4.0 software. The results of the analysis indicate that service quality has a positive and significant effect on customer satisfaction; price and trust have a positive and significant effect on customer satisfaction; customer satisfaction has a positive and significant effect on customer loyalty; trust and customer satisfaction have a positive but insignificant effect on customer loyalty; and service quality and price have a significant effect on customer loyalty via customer satisfaction.
EFEKTIVITAS PENGGUNAAN APLIKASI MARHANI GROCERY ONLINE DALAM MEMENUHI KEBUTUHAN POKOK (SEMBAKO) RUMAH TANGGA MASYARAKAT TIMIKA Saina; Nely Salu Padang
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 4 No. 3 (2026): JEBIMAN (Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi)
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20031575

Abstract

This study aims to determine the level of effectiveness of the Marhani Grocery Online app. The research method used is a descriptive method. In this study, the data collection technique used was a questionnaire. To determine the level of effectiveness of the Marhani Grocery Online app, the analytical tool employed was frequency distribution analysis. The results of this study indicate that all three factors—namely, the level of trust, which showed an effectiveness of 94%, ease of use showed an effectiveness of 95%, and benefits of use showed an effectiveness of 95%. It can therefore be concluded that all three factors were confirmed to have an effectiveness level in the use of the Marhani Grocery Online app of 95%, with ease of use and benefits of use having the highest effectiveness levels at 95%.
TRANSFORMASI DIGITAL DALAM PENGEMBANGAN SUMBER DAYA INSANI: ANALISIS PERBANDINGAN INDONESIA DAN DUNIA Karmila Sari; Taufik Ramadhan Sy; Angga Rizki Prawira; Sandra Dewi
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 4 No. 3 (2026): JEBIMAN (Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi)
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20031587

Abstract

The acceleration of global digital transformation has reshaped the landscape of human capital development, demanding new competencies, adaptive leadership, and rapid organizational change. Indonesia, as one of the fastest-growing digital economies in Southeast Asia, faces structural opportunities and challenges in strengthening its human capital to remain competitive in global markets. This paper analyzes the dynamics of digital transformation in shaping human capital development in Indonesia compared with global practices, drawing upon frameworks from the World Economic Forum, OECD, McKinsey, and international human capital development models. Using a qualitative descriptive approach supported by secondary data, this study finds that Indonesia’s human capital transformation is progressing but still constrained by digital skill gaps, unequal access to digital infrastructure, and insufficient integration between industry needs and education systems. Meanwhile, global leaders—such as Finland, Singapore, South Korea, and Germany—demonstrate successful models of competency-based education, lifelong learning ecosystems, and strong digital governance. This comparative analysis concludes that Indonesia must accelerate digital skill mastery, strengthen cross-sector collaboration, and adopt globally tested frameworks to optimize human capital readiness for the digital economy.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP LEVERAGE PADA PERUSAHAAN PARIWISATA DAN PERHOTELAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Noval Alief Rahman Aditya
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 4 No. 3 (2026): JEBIMAN (Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi)
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20031596

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure on leverage in tourism and hospitality companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. CSR disclosure was measured using the Global Reporting Initiative (GRI) Standards index comprising 48 disclosure items, while leverage was measured using the Debt-to-Asset Ratio (DAR). The population consists of 26 companies in the tourism, hotel, and restaurant sub-sector, yielding 94 firm-year observations after eliminating extreme outliers. Ordinary Least Squares (OLS) regression was employed as the analytical method, processed using IBM SPSS Statistics 26. The results indicate that CSR disclosure does not have a statistically significant effect on leverage (β = 0.103, t = 0.804, p = 0.424 > 0.05), with a coefficient of determination (R²) of only 0.007. These findings suggest that the level of CSR disclosure by tourism and hospitality firms in Indonesia has not been a determining factor for their capital structure decisions in the study period, possibly due to industry-wide recovery dynamics following the COVID-19 pandemic.

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