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Jurnal Integrasi Ekonomi, Keuangan, dan Akuntansi (JIEKA)
Published by CV. Adiba Aisha Amira
ISSN : -     EISSN : 30897165     DOI : Zenodo
Core Subject :
JIEKA: Jurnal Integrasi Ekonomi, Keuangan, dan Akuntansi adalah jurnal yang menerbitkan hasil penelitian, baik kajian teori maupun lapangan, baik secara umum maupun secara khusus yang berkaitan dengan bidang ekonomi dan bisnis, keuangan dan akuntansi.
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Articles 20 Documents
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THE EFFECT OF TATO, COMPANY SIZE, AND LIQUIDITY ON PROFITABILITY OF AUTOMOTIVE COMPANIES LISTED ON IDX IN 2019-2024 PERIOD Adriel Baringin Lombardi Montana Siahaan; Ni Putu Sri Harta Mimba
JIEKA: Jurnal Integrasi Ekonomi, Keuangan, dan Akuntansi Vol. 2 No. 1 (2025): JIEKA: Jurnal Integrasi Ekonomi, Keuangan, dan Akuntansi
Publisher : Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17984589

Abstract

The Indonesian automotive industry during 2019–2024 experienced significant dynamics due to COVID-19 and the government’s push for transformation toward electric vehicles. In this context, Profitability serves as a key indicator reflecting operational efficiency and corporate competitiveness. This study aims to analyze the effect of TATO measured using Total Asset Turnover ratio, firm size using natural logarithm of total assets, and liquidity using Current Ratio on probability measured by ROA. This research employs a quantitative associative causal approach with multiple linear regression analysis. The group studied includes 15 automotive companies chosen through purposive sampling, with a total of 64 data after elimination by outliers. The results shows that TATO provide a positive and significant impact on profitability, but firm size and liquidity do not provide significant impact. This study provides theoretical and practical implications for strategic decision-making by companies and for investor considerations in the automotive sector.
PENGARUH PERSEPSI, PENGETAHUAN AKUNTANSI DAN PENGHARGAAN FINANSIAL TERHADAP MINAT MAHASISWA UNTUK BERKARIR DI BIDANG AKUNTAN PUBLIK Giovany Raeng Sugi Saba Tambing; I Gusti Ayu Nyoman Budiasih
JIEKA: Jurnal Integrasi Ekonomi, Keuangan, dan Akuntansi Vol. 2 No. 1 (2025): JIEKA: Jurnal Integrasi Ekonomi, Keuangan, dan Akuntansi
Publisher : Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17984622

Abstract

This study aims to analyze the influence of perception, accounting knowledge, and financial rewards on accounting students’ interest in pursuing a career as public accountants. The research was conducted among students of the Accounting Study Program, Faculty of Economics and Business, Udayana University, using a quantitative research design. The study population consisted of 2022 cohort students who had completed the Auditing 1 and Auditing 2 courses. Through purposive sampling, a total of 180 respondents were obtained in accordance with the established criteria. Data were collected using a questionnaire employing a 1– 5 Likert scale designed to measure students’ perceptions, levels of accounting knowledge, perceived financial rewards, and interest in becoming public accountants. The collected data were analyzed using multiple linear regression with the assistance of SPSS 26 to determine the effect of each independent variable on the dependent variable. The results indicate that perception, accounting knowledge, and financial rewards all have a positive influence on students’ interest in choosing a career as public accountants. These findings suggest that more favorable perceptions, stronger accounting knowledge, and higher expected financial rewards lead to greater student interest in the public accounting profession. This study contributes to the existing accounting literature and provides valuable insights for students in considering their future career decisions.
ANALISIS STRATEGI MANAJEMEN KINERJA DALAM MENILAI DAN MENINGKATKAN PRODUKTIVITAS KARYAWAN: KAJIAN PUSTAKA TENTANG PENDEKATAN EVALUATIF, MOTIVASI, DAN PENGEMBANGAN KOMPETENSI DI LINGKUNGAN ORGANISASI MODERN Ignatius Septo Pramesworo; Tehedi Tehedi
JIEKA: Jurnal Integrasi Ekonomi, Keuangan, dan Akuntansi Vol. 2 No. 1 (2025): JIEKA: Jurnal Integrasi Ekonomi, Keuangan, dan Akuntansi
Publisher : Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17984638

Abstract

This study aims to analyse performance management strategies in assessing and improving employee productivity. In a dynamic and competitive modern organisational environment, performance management not only functions as an administrative control tool but has evolved into a strategic system oriented towards optimising human resource potential. Through a literature review method, this study examines various academic literature and relevant empirical research results to identify the relationship between performance evaluation systems, work motivation, and competency development on productivity improvement. The results of the study indicate that an evaluative approach that is objective, evidence-based, and accompanied by continuous feedback can strengthen employee responsibility and engagement. Furthermore, motivation and competency development strategies have been proven to have a significant effect in creating positive work behaviour, improving skills, and forming an adaptive organisational culture. The integration of these three approaches forms a comprehensive, effective, and sustainable strategic performance management framework, which ultimately supports increased productivity and organisational competitive advantage in the era of digital transformation.
PERAN ANALISIS PASAR, SEGMENTASI, DAN PENETAPAN POSISI MEREK DALAM MERANCANG STRATEGI PEMASARAN YANG EFEKTIF UNTUK MEMENUHI KEBUTUHAN DAN PREFERENSI KONSUMEN DI ERA PERSAINGAN GLOBAL Al-Amin; Taufik Udango
JIEKA: Jurnal Integrasi Ekonomi, Keuangan, dan Akuntansi Vol. 2 No. 1 (2025): JIEKA: Jurnal Integrasi Ekonomi, Keuangan, dan Akuntansi
Publisher : Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17984666

Abstract

This study examines the integral role of market analysis, market segmentation, and brand positioning in designing effective marketing strategies to meet consumer needs and preferences in an era of global competition characterised by digital disruption and cultural heterogeneity. Through a literature review method, the study found that market analysis—using the PESTEL, Porter's Five Forces, and big data AI-based SWOT frameworks—serves as a predictive foundation for identifying opportunities in emerging Southeast Asian markets such as Indonesia, with an e-commerce CAGR of 25%. while the integration of demographic-geographic-psychographic-behavioural segmentation with brand positioning, such as Unilever sachets or Patagonia eco-activists, increases campaign relevance by up to 50%, brand loyalty, and ROI through glocalisation and hyper-personalisation. The conclusion emphasises that the synergy of these three elements is essential for local companies to compete globally by 2025, with recommendations for implementing NVivo for thematic analysis and an adaptive STP framework to adapt to AR-social commerce trends.
STRATEGI SEGMENTASI PASAR, PENENTUAN TARGET KONSUMEN, DAN POSISI MEREK DALAM MENINGKATKAN EFEKTIVITAS PEMASARAN: KAJIAN PUSTAKA Tehedi Tehedi; Wagiyo Wagiyo
JIEKA: Jurnal Integrasi Ekonomi, Keuangan, dan Akuntansi Vol. 2 No. 1 (2025): JIEKA: Jurnal Integrasi Ekonomi, Keuangan, dan Akuntansi
Publisher : Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17984682

Abstract

This study analyses the strategic role of market segmentation, consumer targeting, and brand positioning within the STP framework to enhance marketing effectiveness amid Indonesia's competitive and rapidly digitalising market dynamics, where segmentation enables the division of a heterogeneous market into homogeneous segments based on geographic, demographic, psychographic, and behavioural criteria, targeting selects viable segments through measurability, accessibility, substantiality, and actionability with an undifferentiated to micromarketing approach, while positioning creates a unique perception through value proposition attributes, benefits, users, competitors, or quality-price based, so that the synergy of the three results in a 20-40% increase in marketing ROI, cost efficiency, consumer loyalty, and competitive advantage for MSMEs and large companies. The research method used is a literature review, adopting reputable national and international books and journals. The main findings confirm STP as a fundamental enhancer of holistic marketing effectiveness, with theoretical implications that enrich strategic marketing literature and provide practical, actionable guidance for practitioners, as well as recommendations for future empirical testing using mixed methods and AI integration for ASEAN generalisation.
EKONOMI PERBATASAN INDONESIA: ANTARA KETERGANTUNGAN, KERJA SAMA LINTAS NEGARA, DAN TANTANGAN PEMBANGUNAN Melyana R Pugu
JIEKA: Jurnal Integrasi Ekonomi, Keuangan, dan Akuntansi Vol. 2 No. 2 (2026): Jurnal Integrasi Ekonomi, Keuangan, dan Akuntansi (JIEKA)
Publisher : Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20618954

Abstract

This study discusses Indonesia’s border economy as a strategic space shaped by economic dependence, cross-border cooperation, and development challenges. Border areas are not only territorial boundaries of state sovereignty but also dynamic zones of social, cultural, and economic interaction between local communities and neighboring countries. Using a library research method, this study analyzes relevant literature, including academic journals, policy documents, and institutional reports, on border economies, cross-border trade, regional cooperation, and local development. The findings show that economic dependence in Indonesia’s border areas is mainly caused by geographical proximity to neighboring countries, limited domestic infrastructure, weak distribution networks, price differences, and easier access to external markets. Cross-border trade, both formal and informal, plays an important role in supporting local livelihoods, but it also raises governance issues, such as weak monitoring, unrecorded transactions, and potential smuggling. Furthermore, cross-border cooperation is identified as a strategic instrument to transform dependency into productive interdependence. However, this transformation requires stronger infrastructure, integrated governance, local economic empowerment, and active participation from the central government, local authorities, business actors, and border communities. The study concludes that Indonesia’s border economy should not be viewed merely as a peripheral or security-based issue, but as a potential regional growth center. Therefore, development strategies must combine protection of sovereignty, improvement of welfare, local competitiveness, and sustainable cross-border cooperation.
TRANSFORMASI EKONOMI WILAYAH PERBATASAN INDONESIA MELALUI PENGUATAN INFRASTRUKTUR, KOLABORASI LINTAS NEGARA, DAN PEMBERDAYAAN MASYARAKAT LOKAL Melyana R Pugu
JIEKA: Jurnal Integrasi Ekonomi, Keuangan, dan Akuntansi Vol. 2 No. 2 (2026): Jurnal Integrasi Ekonomi, Keuangan, dan Akuntansi (JIEKA)
Publisher : Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20618965

Abstract

This study examines the economic transformation of Indonesia’s border regions through infrastructure strengthening, cross-border collaboration, and local community empowerment. Border regions are no longer viewed merely as peripheral areas or territorial boundaries, but as strategic spaces with the potential to become new centers of regional economic growth. However, many Indonesian border areas still face structural challenges, including limited infrastructure, weak local economic capacity, dependence on neighboring countries, inadequate cross-border governance, and restricted access to markets, capital, technology, and information. This study employs a library research method with a descriptive, qualitative approach, reviewing relevant scholarly articles, government reports, policy documents, and recent literature on border development, regional economies, infrastructure, cross-border cooperation, and community empowerment. The findings indicate that infrastructure development plays a fundamental role in improving connectivity, reducing regional isolation, lowering logistics costs, and expanding access to public services and economic opportunities. Cross-border collaboration contributes to strengthening legal trade, regional mobility, tourism, investment, and people-to-people relations. Meanwhile, local community empowerment is essential to ensure that border communities become active economic actors rather than passive beneficiaries of development. The study concludes that the economic transformation of Indonesia’s border regions requires an integrative development model that simultaneously connects infrastructure, cross-border cooperation, and local empowerment. Such a model is expected to promote inclusive, collaborative, and sustainable border development while strengthening national sovereignty, local welfare, and regional competitiveness.
ANALISIS KARAKTERISTIK SOSIAL EKONOMI TUKANG OJEK   DI KELURAHAN KEBUN SIRIH Yaref Asso; Longginus Gelatan
JIEKA: Jurnal Integrasi Ekonomi, Keuangan, dan Akuntansi Vol. 2 No. 2 (2026): Jurnal Integrasi Ekonomi, Keuangan, dan Akuntansi (JIEKA)
Publisher : Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20618970

Abstract

This study aims to identify the socio-economic characteristics of motorcycle taxi drivers in the Kebun Sirih neighbourhood. Research Methodology. The research methodology employed descriptive statistics. In this study, the data collection technique used was a questionnaire; the sample size comprised 51 respondents. The results of this study indicate the socio-economic characteristics of motorcycle taxi drivers in the Kebun Sirih sub-district.
FENOMENA POPULATION AGEING: KAJIAN KUALITATIF PERGESERAN DEMOGRAFIS, AKAR PENYEBAB, DAN IMPLIKASINYA TERHADAP EKONOMI Munzir Phonna; Enjelika Simamora; Eva Ulina Br Hombring; Rinaldi; Yan Septian; Yosua Simanjuntak
JIEKA: Jurnal Integrasi Ekonomi, Keuangan, dan Akuntansi Vol. 2 No. 2 (2026): Jurnal Integrasi Ekonomi, Keuangan, dan Akuntansi (JIEKA)
Publisher : Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20618973

Abstract

This study examines the phenomenon of population ageing through a qualitative approach, focusing on three main dimensions: demographic structural shifts, root causes of ageing acceleration, and its economic implications. Findings show that the research location has officially entered the ageing society phase, marked by an increase in the proportion of elderly aged 60 years and above to 14.8% and an old-age dependency ratio rising to 13.2. Three interrelated factors drive this acceleration: a sharp decline in the Total Fertility Rate to 1.8, an increase in life expectancy to 74.1 years, and high out-migration of the productive age group at 34%. Economic implications include a decline in local economic growth from 6.2% to 4.1% per year, a decrease in labor force participation, with 67% of the elderly still working in the informal sector due to limited social protection. Fiscal pressure is evidenced by increased local budget allocation for elderly programs to 8.7%, and household expenditure dominated by elderly healthcare costs at 23%. Nevertheless, population ageing also opens new economic opportunities through the silver economy concept.
PERAN KEPEMIMPINAN DAN MOTIVASI KERJA: MEMBANGUN KETAHANAN ORGANISASI UMKM DIMSUM KUSKUSSAN DI CIKARANG SELATAN DENGAN ADAPTASI ORGANISASI SEBAGAI VARIABEL MODERASI Milda Noviani; Listya Zahra Shafa. M; Hotma Ernisa Dewi; Anisa Rahmawati; Retno Purwa Setyaningrum
JIEKA: Jurnal Integrasi Ekonomi, Keuangan, dan Akuntansi Vol. 2 No. 2 (2026): Jurnal Integrasi Ekonomi, Keuangan, dan Akuntansi (JIEKA)
Publisher : Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20618982

Abstract

This study aims to analyze the influence of leadership and work motivation on organizational resilience in Dimsum KusKussan MSME, with organizational adaptability serving as a moderating variable. A qualitative approach was employed through semi-structured interviews with the business owner and employees. Data were analyzed using data reduction, data display, and conclusion drawing techniques. The findings indicate that effective leadership and strong work motivation play an important role in supporting organizational resilience. Furthermore, organizational adaptability strengthens the business's ability to respond to environmental changes and market uncertainty. The ability to utilize digital media and adjust business strategies becomes a key factor in maintaining business sustainability. The study concludes that the synergy between leadership, work motivation, and organizational adaptability contributes significantly to the resilience and sustainability of Dimsum KusKussan MSME.

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