Title : Jurnal Ilmiah Mahasiswa Ekonomi Initials : JIMEK Publications : Biannual (Juli dan Desember) DOI : 10.30737/jimek Acreditation : SINTA 4, SK Akreditasi Nomor 152/E/KPT/2023 Online ISSN : 2621-2374 Editor-in-chief : Dr. Budi Rahayu, MM. Citation Analysis : Scopus|Dimensions|Google Scholar Publisher : Kadiri University Jurnal Ilmiah Mahasiswa Ekonomi (JIMEK) merupakan jurnal ilmiah yang berasal dari tugas akhir mahasiswa ataupun hasil penelitian mahasiswa yang berdasar dari teori Manajemen dan Ekonomi Pembangunan serta lingkup Ilmu Ekonomi lainnya. JIMEK terbit setahun dua kali yaitu pada bulan Juli dan Desember. Jimek memiliki Elektronik ISSN dengan nomer 2621-2374 serta Nomor DOI 10.30737/jimek Template Artikel dapat diunduh DISINI Berdasarkan petikan dari KEPUTUSAN DIREKTUR JENDERAL PENDIDIKAN TINGGI, RISET, DAN TEKNOLOGI KEMENTERIAN PENDIDIKAN, KEBUDAYAAN, RISET, DAN TEKNOLOGI REPUBLIK INDONESIA Nomor 152/E/KPT/2023 Jimek telah terakreditasi SINTA Peringkat 4
The Convergence of Management Accounting and Human Resource Management: A Systematic Literature Review
This study aims to analyze the convergence between Environmental Management Accounting (EMA), Human Resource Management (HRM), and sustainability using a Systematic Literature Review (SLR) approach. The study adopts the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines to ensure a systematic, transparent, and replicable literature selection process. Data were collected from Google Scholar and SciSpace databases within the 2020 – 2026 period using Boolean-based keyword combinations. The selection process resulted in 15 articles that met the inclusion criteria for further analysis. The data were analyzed using thematic analysis to identify research patterns, relationships, and gaps related to the integration of EMA, HRM, and organizational sustainability. The findings indicate that EMA serves as a strategic information system for managing environmental costs, while HRM, particularly through Green Human Resource Management (GHRM) practices acts as a driver of employees’ pro-environmental behavior. The convergence of these two aspects contributes significantly to enhancing organizational sustainability performance in a holistic manner. This study contributes to strengthening the integration of system-based and human-centered perspectives in sustainability and provides practical implications for organizations in developing environmentally oriented strategies.
Copyright (c) 2026 Lila Widya Rahajeng, Dr. Rizalnur Firdaus, S.T., M.M., Dr. Tasnim Nikmatullah Realita, S.E., M.M https://creativecommons.org/licenses/by-sa/4.0
PENGARUH LINGKUNGAN KERJA, BUDAYA KERJA, DAN JENJANG KARIER TERHADAP KINERJA KARYAWAN DENGAN KOMPENSASI DAN BENEFIT SEBAGAI VARIABEL MEDIASI PADA PT. MITRA MULIA MAKMUR PLANT SIDOARJO
Kinerja karyawan menjadi determinan utama daya saing perusahaan manufaktur, namun faktor penentunya masih diperdebatkan dalam literatur. Penelitian ini bertujuan menganalisis pengaruh lingkungan kerja, budaya kerja, dan jenjang karier terhadap kinerja karyawan, baik secara langsung maupun melalui kompensasi dan benefit sebagai variabel mediasi, pada PT. Mitra Mulia Makmur Plant Sidoarjoperusahaan kemasan plastik dengan proporsi karyawan bermasa kerja panjang yang tinggi. Penelitian menggunakan pendekatan kuantitatif dengan 79 responden yang ditentukan melalui rumus Slovin (margin of error 5%) dan teknik purposive sampling. Data dikumpulkan melalui kuesioner berskala Likert lima poin dan dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan perangkat lunak SmartPLS, melalui evaluasi outer model, Inner Model, dan bootstrapping. Hasil penelitian menunjukkan budaya kerja berpengaruh positif dan signifikan terhadap kinerja karyawan dan menjadi determinan langsung paling dominan; lingkungan kerja dan jenjang karier berpengaruh signifikan terhadap kompensasi dan benefit. Sebaliknya, lingkungan kerja, jenjang karier, serta kompensasi dan benefit tidak berpengaruh signifikan secara langsung terhadap kinerja karyawan, dan kompensasi dan benefit tidak berperan sebagai mediator (no mediation). Temuan ini memberikan kontribusi berupa penegasan bahwa pada tenaga kerja bermasa kerja panjang, penguatan budaya kerja lebih efektif meningkatkan kinerja dibandingkan perbaikan lingkungan, jenjang karier, maupun sistem kompensasi semata.
Copyright (c) 2026 AURORA ADE ROTAMA, Dr. Anton Budi Santoso, S.A.B., M.M https://creativecommons.org/licenses/by-sa/4.0
Dynamics of Senior Employee Loyalty: A Case Study of Retention Factors at PT San Jaya Putra
Loyalitas karyawan senior merupakan aset strategis yang sangat bernilai bagi keberlangsungan organisasi, namun faktor-faktor yang membentuk dan mempertahankan loyalitas tersebut belum sepenuhnya dipahami dalam konteks industri manufaktur di Indonesia. Penelitian ini bertujuan untuk mengeksplorasi secara mendalam dinamika loyalitas karyawan senior serta faktor-faktor retensi yang memengaruhinya di PT San Jaya Putra. Pendekatan penelitian yang digunakan adalah kualitatif dengan metode studi kasus tunggal. Pengumpulan data dilakukan melalui wawancara mendalam terhadap informan kunci yang memiliki masa kerja signifikan, observasi partisipatif, dan studi dokumentasi organisasi. Analisis data menggunakan teknik analisis tematik induktif. Hasil penelitian menemukan bahwa loyalitas karyawan senior di PT San Jaya Putra dibentuk oleh tiga klaster faktor utama, yaitu: (1) faktor intrinsik berupa identifikasi emosional dengan organisasi dan rasa memiliki (sense of belonging); (2) faktor ekstrinsik berupa kompensasi yang kompetitif, jaminan keamanan kerja, dan fasilitas kesejahteraan; serta (3) faktor relasional berupa kualitas hubungan dengan atasan langsung dan kohesivitas tim kerja. Temuan ini juga mengungkapkan bahwa pengalaman kerja dua dekade membentuk ikatan psikologis yang kuat antara karyawan dan organisasi, sehingga melampaui sekadar kalkulasi ekonomi rasional. Implikasi manajerial dari penelitian ini mencakup pentingnya program pengakuan masa bakti, pengembangan jalur karier yang terstruktur, serta penciptaan budaya organisasi yang inklusif dan apresiatif.
Copyright (c) 2026 IING SRI HARDININGRUM, Anita Sumelvia Dewi, Adinda Tya Agustina https://creativecommons.org/licenses/by-sa/4.0
Job Satisfaction as a Strategic Path for Employee Performance: The Role of Performance, Motivation, and Competency Assessment at KPP Pratama Kepanjen
Employee performance remains a critical issue in public-sector organizations because it reflects administrative accountability, service effectiveness, and institutional achievement. This study examines the mediating role of job satisfaction in the relationship between performance appraisal, motivation, competence, and employee performance at KPP Pratama Kepanjen. A quantitative explanatory research design was employed. The population consisted of all 76 employees of KPP Pratama Kepanjen, and the census technique was used to determine the respondents. Primary data were collected using a structured questionnaire measured on a five-point Likert scale and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that performance appraisal and motivation have significant effects on job satisfaction, whereas competence does not significantly affect job satisfaction. Job satisfaction has a significant effect on employee performance. However, performance appraisal, motivation, and competence do not have direct significant effects on employee performance. The mediation analysis shows that job satisfaction significantly mediates the effect of motivation on employee performance, but does not mediate the effects of performance appraisal and competence on employee performance. These findings indicate that employee performance in a public-sector tax office is not merely determined by formal appraisal systems or individual competence, but also by psychological mechanisms that convert work motivation into job satisfaction. This study contributes to public-sector human resource management literature by demonstrating that job satisfaction is not a universal mediator, but a specific psychological pathway through which motivation can improve employee performance. Keywords: competence; employee performance; job satisfaction; motivation; Performance Appraisal
Copyright (c) 2026 Siwi Dyah Ratnasari, Anita Yushardini https://creativecommons.org/licenses/by-sa/4.0
Does Reputation Matter? Investigating the Mediating Link between Corporate Responsibilities, Governance and Financial Performance
The digital transformation and rising global sustainability demands, pushed telecommunication companies invest heavily in social and governance aspects to maintain their market positioning; however, the effectiveness of these investments is often questioned as governance practices are frequently dismissed as mere administrative formalities. This study aims to examine the impact of Corporate Social Responsibility (CSR) and Corporate Governance on financial performance, with corporate reputation as a mediating variable. Utilizing purposive sampling, secondary data from telecommunication companies listed on the stock exchange for the 2021–2024 period were analyzed using mediation regression analysis. The results indicate that CSR consistently enhances both financial performance and corporate reputation within the telecommunications sector, proving tangible economic returns. Conversely, Corporate Governance has no significant impact on either, indicating that governance implementation remains strictly compliance-driven. Furthermore, strong financial performance is proven to be the foundational pillar for building market reputation. Finally, corporate reputation fails to mediate the relationship between CSR, governance and financial performance; the financial benefits of CSR are direct driven by operational efficiency and legal compliance, confirming that investors prioritize concrete business outcomes over abstract image-building.
Copyright (c) 2026 RIA MENNITA, CITRA SARASMITHA, PUJANGGA ABDILLAH, HILARIA ANAEMA, Shada Syahirah https://creativecommons.org/licenses/by-sa/4.0
Gen Z Students’ Acceptance of Accurate and Zahir Accounting Software Using the UTAUT Model
The increasing use of accounting software in accounting education requires a better understanding of students’ acceptance of different accounting applications. However, previous studies have mainly focused on single-platform adoption, providing limited comparative evidence between accounting software systems. This study examines the behavioral intention of Generation Z students toward the use of Accurate and Zahir accounting software within the Unified Theory of Acceptance and Use of Technology (UTAUT) framework. The study focuses on three main determinants: Performance Expectancy (PE), Effort Expectancy (EE), and Facilitating Conditions (FC). A quantitative explanatory approach was employed using primary data collected through questionnaires from 119 undergraduate students who had completed computerized accounting practicum sessions using both applications. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3. The results indicate that Facilitating Conditions and Performance Expectancy positively influence Behavioral Intention in both applications. However, Effort Expectancy influenced Behavioral Intention only in the Accurate application and showed no significant effect in the Zahir application. These findings suggest that Generation Z students may evaluate accounting software differently based on usability perceptions and learning experiences.
Copyright (c) 2026 Citra Sarasmitha, Pujangga Abdillah, Ria Mennita; Fitria Wulandari https://creativecommons.org/licenses/by-sa/4.0
An Analysis of Product Bundling Strategy in Internet Service Provider Businesses from the Customer Perspective
Bundling strategy is a marketing approach that combines multiple services into a single package to enhance customer attractiveness and loyalty. However, a gap remains between customer expectations and actual experiences with the offered bundles. This study aims to analyze the suitability of product bundling strategies implemented by internet service providers in Indonesia from the customer perspective. The research applies Market Basket Analysis (MBA) using the Apriori algorithm to identify association patterns among services based on customer transaction data and preference surveys. Data were collected through questionnaires distributed to 385 respondents, with validity and reliability tests indicating satisfactory results (Cronbach’s Alpha = 0.818). The analysis reveals a significant difference between existing service patterns, which are still dominated by basic services such as telephone, SMS, and regular internet, and customer expectations that emphasize integrated digital entertainment services, including Netflix, Spotify, Disney+, and Vidio. The highest confidence value (0.95) was identified in the association between Disney+ and Spotify with Netflix, indicating strong potential for digital entertainment-based bundling development. These findings suggest the need for innovative bundling packages, such as Ultimate Entertainment (Netflix + Disney+ + Spotify + Unlimited Internet), to improve customer satisfaction and loyalty.
Copyright (c) 2026 Andhika Eko Prasetyo, Anindita Adhikaputri Vinaya, Faqih Hadi Pangestu, Eis Aghisni, Afica Marsha Nurcahaya https://creativecommons.org/licenses/by-sa/4.0
ANALISIS PERAN LITERASI KEUANGAN SYARIAH DALAM MENINGKATKAN KEBERLANJUTAN UMKM ERA DIGITAL DI KOTA BLITAR
Miicro, Small, and Meidiium Einteirpriiseis (MSMEis) play a strateigiic rolei iin reigiional eiconomiic deiveilopmeint, iincludiing iin Bliitar Ciity. Thei growth of thei diigiital eiconomy preiseints both opportuniitiieis and challeingeis for MSMEi sustaiinabiiliity, partiicularly iin fiinanciial manageimeint. Thiis study aiims to analyzei thei rolei of Iislamiic fiinanciial liiteiracy iin einhanciing MSMEi sustaiinabiiliity iin thei diigiital eira iin Bliitar Ciity. Thei reiseiarch eimployeid a quantiitatiivei approach usiing a surveiy meithod wiith 120 MSMEi actors seileicteid through purposiivei sampliing. Data weirei colleicteid usiing a Liikeirt-scalei queistiionnaiirei and analyzeid usiing siimplei liineiar reigreissiion. Thei reisults iindiicatei that Iislamiic fiinanciial liiteiracy has a posiitiivei and siigniifiicant eiffeict on MSMEi sustaiinabiiliity iin thei diigiital eira. Thei coeiffiiciieint of deiteirmiinatiion shows that Iislamiic fiinanciial liiteiracy eixplaiins part of thei variiatiion iin MSMEi sustaiinabiiliity, whiilei thei reimaiiniing variiatiion iis iinflueinceid by otheir factors. Theisei fiindiings hiighliight thei iimportancei of streingtheiniing Iislamiic fiinanciial liiteiracy to support MSMEi sustaiinabiiliity amiid ongoiing diigiital transformatiion.
Copyright (c) 2026 Akhmad Rifa’i https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Konservatisme Akuntansi, Kepemilikan Institusi dan Asing terhadap Kualitas Laba dengan Variabel Moderasi Manajemen Laba
<a href="https://ojs.unik-kediri.ac.id/index.php/jimek/This descriptive quantitative study aims to examine the effects of accounting conservatism, institutional ownership, and foreign ownership on the earnings quality of manufacturing companies. From the population of manufacturing companies listed on the Indonesia Stock Exchange during the 2019–2023 period, 51 companies were selected as samples through purposive sampling. The results of multiple linear regression analysis show that accounting conservatism and institutional ownership have positive effects on earnings quality, and earnings management strengthens the effect of institutional ownership on earnings quality. However, this study does not find any positive effect of foreign ownership on earnings quality, nor evidence that earnings management strengthens the effect of foreign ownership on earnings quality. Based on these findings, this study suggests that manufacturing companies consider applying the principle of accounting conservatism to improve earnings quality.">This descriptive quantitative study aims to examine the effects of accounting conservatism, institutional ownership, and foreign ownership on the earnings quality of manufacturing companies. From the population of manufacturing companies listed on the Indonesia Stock Exchange during the 2019–2023 period, 51 companies were selected as samples through purposive sampling. The results of multiple linear regression analysis show that accounting conservatism and institutional ownership have positive effects on earnings quality, and earnings management strengthens the effect of institutional ownership on earnings quality. However, this study does not find any positive effect of foreign ownership on earnings quality, nor evidence that earnings management strengthens the effect of foreign ownership on earnings quality. Based on these findings, this study suggests that manufacturing companies consider applying the principle of accounting conservatism to improve earnings quality.
Copyright (c) 2025 Adri Putra Nugraha, Reyhan Achmad Karis, Rizka Fitriasari https://creativecommons.org/licenses/by-sa/4.0
The Influence Of Convenience And Consumer Trust On Purchase Decisions On Shopee
<a href="https://ojs.unik-kediri.ac.id/index.php/jimek/workflow/index/7258/This research aims to test and analyse the influence of convenience and consumer trust on purchasing decisions at Shopee. The sample used in this research was 100 respondents who had made purchases at Shopee using a purposive sampling technique. Data collection was carried out online, namely by using Google Forms. Data analysis techniques used multiple linear regression tests and hypothesis testing. The research results show that the variables of convenience and consumer trust have a positive and significant effect on purchasing decisions. The adjusted R Square value obtained is 0.874 or 87.4%. This means that the variables of convenience and consumer confidence in purchasing decisions have an influence of 87.4% and the remaining 12.6% is influenced by other variables not included in this study">This research aims to test and analyse the influence of convenience and consumer trust on purchasing decisions at Shopee. The sample used in this research was 100 respondents who had made purchases at Shopee using a purposive sampling technique. Data collection was carried out online, namely by using Google Forms. Data analysis techniques used multiple linear regression tests and hypothesis testing. The research results show that the variables of convenience and consumer trust have a positive and significant effect on purchasing decisions. The adjusted R Square value obtained is 0.874 or 87.4%. This means that the variables of convenience and consumer confidence in purchasing decisions have an influence of 87.4% and the remaining 12.6% is influenced by other variables not included in this study
Copyright (c) 2025 Dra. Dyah Kurniawati, M.Si, Erni Wati Laila, Wahyu Prabawati Putri https://creativecommons.org/licenses/by-sa/4.0
Analysis of Odds Ratio for Employment Status Risen Migration
Migration in Indonesia continues to increase, with the majority of migrants moving in pursuit of more decent employment. This study aims to examine the characteristics and determinants of risen migration in the labour market, distinguishing between workers in the formal and informal sectors, using binary logistic regression analysis based on microdata from the August 2023 National Labour Force Survey (SAKERNAS). The analysis focuses on the employment status formal or informal sector of risen migration as the dependent variable. The research coverage spans all 34 provinces and 514 regencies/cities in Indonesia. The definition of a 'risen migration' follows the SAKERNAS classification: an individual whose current residence differs from their place of residence five years prior, in 2018. Data analysis was conducted using quantitative methods, incorporating both descriptive and inferential approaches through binary logistic regression. The results indicate that all independent variables namely respondent age, gender, marital status, education, vocational training, income, and work experience exert a significant influence, both negative and positive, on labour mobility decisions. Specifically, workers with higher educational attainment, those of males, income and work experience are predominantly represented in the formal sector. Conversely, marital status and non-productive age are associated with employment in the informal sector.
Copyright (c) 2025 dilla, kukuh https://creativecommons.org/licenses/by-sa/4.0
Women’s Entrepreneurial Orientation, Financial Performance, and Business Sustainability: Study in Kayutangan Heritage Area, Malang City.
Penelitian ini bertujuan untuk menganalisis pengaruh orientasi kewirausahaan perempuan terhadap keberlanjutan usaha perempuan dengan kinerja keuangan sebagai variabel mediasi. Penelitian dilakukan pada pelaku usaha mikro dan kecil milik perempuan di Kota Malang menggunakan pendekatan kuantitatif. Data dikumpulkan melalui kuesioner terstruktur dan dianalisis menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa orientasi kewirausahaan perempuan tidak berpengaruh signifikan terhadap kinerja keuangan, dan kinerja keuangan juga tidak berpengaruh signifikan terhadap keberlanjutan usaha. Namun, orientasi kewirausahaan perempuan terbukti berpengaruh secara langsung dan signifikan terhadap keberlanjutan usaha, sementara kinerja keuangan tidak berperan sebagai variabel mediasi. Temuan ini menunjukkan bahwa keberlanjutan usaha perempuan lebih ditentukan oleh orientasi kewirausahaan dibandingkan oleh kinerja keuangan.
Copyright (c) 2025 Lila Widya Rahajeng, Dr. Tasnim Nikmatullah Realita, S.E., M.M, Dr. Rizalnur Firdaus, S.T., M.M., Thabita Kadja Dila, Nima Aleta Olla https://creativecommons.org/licenses/by-sa/4.0
ANALYSIS OF POVERTY CHARACTERISTICS IN TORETE VILLAGE, BUNGKU PESISIR, MOROWALI REGENCY
This study aims to analyze the vulnerability profile and economic resilience strategies of poor households, particularly those dominated by the elderly and those with low education levels, in Torete Village. A mixed-methods approach was used. The quantitative study results indicate that the majority of respondents are aged 61 years and above (64.3%), with a basic education level (78.6% are elementary school graduates), and are predominantly housewives (46.4%) or farmers (39.3%). Household expenditure patterns are very conservative, with the majority of respondents (75.0%) having no transportation expenses and focusing their expenditures entirely on basic food needs. This group's economic resilience is supported by high home ownership (96.4%) and the elimination of rent. Qualitative findings confirm that the biggest obstacles faced by respondents are internal factors such as old age and health conditions that limit their ability to earn a productive living. The main strategy used to cover the deficit in needs is relying on financial support from children. In addition, structural issues such as land access and demands for transparency in the distribution of social assistance are also highlighted as significant obstacles to escaping poverty. This study concludes that social assistance needs to be complemented by empowerment programs that target the productive generation in poor families and adequate social protection guarantees for the elderly.
Copyright (c) 2025 Widyawati Mahamidi, Muthar Lutfi, Edhi Taqwa, Santi Yunus, Rita Yunus https://creativecommons.org/licenses/by-sa/4.0
EVALUASI IMPLEMENTASI SUPPLY CHAIN MANAGEMENT DAMPAK PENERAPAN MANAJEMEN STRATEGI TERHADAP PERKEMBANGAN USAHA MIKRO DI NTB
Penelitian ini menggunakan pendekatan kualitatif deskriptif untuk mengevaluasi implementasi Supply Chain Management (SCM) dan memahami secara mendalam bagaimana penerapan manajemen strategi berdampak pada perkembangan usaha mikro di Provinsi Nusa Tenggara Barat. Penelitian ini melibatkan pemilihan informan secara purposive, yaitu pelaku usaha mikro yang telah beroperasi minimal dua tahun, menerapkan unsur rantai pasok dalam usahanya, serta memiliki pengalaman dalam menyusun atau menjalankan strategi bisnis. Data dikumpulkan melalui wawancara mendalam, observasi langsung terhadap aktivitas operasional, dan dokumentasi seperti catatan produksi, alur distribusi, pola pemasokan bahan baku, serta laporan perkembangan usaha. Dengan pendekatan ini, penelitian mampu memberikan pemahaman mendalam mengenai bagaimana SCM dan manajemen strategi berkontribusi terhadap keberlangsungan, efisiensi, dan pertumbuhan usaha mikro di NTB.
Copyright (c) 2025 Davit Saputra, Fernandi Ari Yunanto, I Gede Ngurah Sutama https://creativecommons.org/licenses/by-sa/4.0
Strategi Marketing Syariah dalam Maintainance Nasabah Loyal pada BPR APS Kediri
Di dunia bisnis, konsumen adalah raja yang berhak memilih produk, sehingga peran seorang marketer sangat krusial dalam melakukan persuasi. Marketer yang mengimplementasikan pemasaran sesuai prinsip syariah akan memiliki nilai (value) tinggi, terutama dalam menjaring calon konsumen, sebab konsumen loyal berawal dari kepuasan konsumen baru. Mempertahankan nasabah loyal, khususnya yang memiliki Dana Pihak Ketiga (DPK) besar, merupakan tantangan besar untuk mencegah risiko likuiditas jangka pendek akibat perpindahan nasabah karena kurangnya layanan. Penelitian ini bertujuan untuk menguraikan strategi marketing syariah dalam maintainance (mempertahankan) nasabah loyal pada BPR Artha Pamenang Syariah (APS) Kediri. Metode yang digunakan adalah pendekatan deskriptif kualitatif, dengan fokus memaparkan strategi marketing Syariah BPR Artha Pamenang Syariah Kediri. Hasil penelitian menunjukkan bahwa BPR Artha Pamenang Syariah (APS) Kediri menerapkan strategi marketing syariah untuk maintainance nasabah loyal. Strategi ini melibatkan pengembangan bauran pemasaran (termasuk People, Process, dan Physical Evidence), serta relationship marketing yang kuat. Kunci temuan adalah upaya maintainance nasabah loyal dilakukan dengan memberikan service excellent dan service previllage. Selain itu, BPRS ini juga menjaga kualitas produk sesuai prinsip syariah, memberikan layanan melalui customer service (reaktif dan proaktif), dan melakukan community building.
Copyright (c) 2025 Mohammad Basid Al Haris Basid, Akhmad Rifa’I, Denny Rakhmad Widi Ashari, Gautama Sastra Waskita https://creativecommons.org/licenses/by-sa/4.0
An Analysis of Islamic Business Ethics Among Muslim Business Actors in the Shopee Marketplace in Palangka Raya
The development of digital technology has brought significant changes to the trading system, including the emergence of marketplaces such as Shopee, which is widely utilized by Muslim businesses in Palangka Raya City. This ethics study aims to analyze how Islamic business values are applied in online buying and selling practices by these businesses. The study used a descriptive qualitative approach using observation and in-depth interviews with active Muslim sellers on Shopee. The data were analyzed through stages of reduction, presentation, and drawing conclusions based on Islamic ethical principles such as the prohibition of usury (riba), the avoidance of gharar (unlawful activity), and the application of justice, honesty, and benefits (maslahat). The results show that Muslim businesses generally strive to maintain their business activities in accordance with sharia. In terms of transactions, most avoid interest-bearing loans and choose cash payment methods, Islamic bank transfers, or cash on delivery (COD) to reduce the possibility of usury. Clarity of product descriptions and price transparency are maintained to avoid gharar (unlawful activity), while speculative promotions such as sweepstakes or "mystery boxes" are avoided to avoid elements of maysir. Furthermore, they are committed to upholding fairness in pricing and service, behaving honestly with customers, and making their business a means of social welfare that benefits the surrounding community. This study concludes that Muslim business owners in Palangka Raya generally reflect Islamic business ethics, despite still facing technical obstacles and limited sharia literacy. Islamic ethics has proven relevant in facing the dynamics of the modern digital economy and serves as an important moral foundation for realizing blessings, consumer trust, and a balance between profit and social benefit.
Copyright (c) 2025 Siti Alifia, Surya Sukti https://creativecommons.org/licenses/by-sa/4.0
The Effect of Green Accounting and Environment Performance on Sustainable Growth Rate with Profitability as a Moderating Variable
Company activity in an effort to maximize profit cannot be separated from the use of natural resources, which are limited in nature and require a considerable amount of time torecover. Companies must be able to manage their finances to obtain profits must also have the ability to minimize the negative impacts of their business activities on society and the environment. In order to maintain a balance between business, environmental, and community interests, companies need to implement green accounting. Based on environmental issues and the importance of sustainable business for companies, the researchers aim to obtain empirical evidence that 1). Green accounting affects the sustainable groeth rate. 2). Environmental performance affects the sustainable growth rate. 3). Green accounting affects sustainable growth rate moderated by profitablility variable. 4). Environmental performance affects the sustainable growth rate moderated by the profitability variable. The study uses a quantitive approach with unit of the analysis being manufacturing companies listed on the Indonesia Stock Exchange (IDX) and participating PROPER from 2020 to 2022. Moderated regression analysis or interaction tests are used in this study. The result of study show that green accounting can negatively affect the sustainable growth rate (SGR) moderated profitability, and profitability cannot moderate the effect of environmental performance on the sustainabile growth rate, Keywords: green accounting, environmental performance, sustainable growth rate.
Copyright (c) 2025 intan immanuela, Haris Wibisono, Mujilan https://creativecommons.org/licenses/by-sa/4.0
KEBERLANJUTAN DAN TATA KELOLA: STUDI EMPIRIS ATAS HUBUNGAN PENGUNGKAPAN LINGKUNGAN, KEPEMILIKAN INSTITUSIONAL, DAN KINERJA PROFITABILITAS
This study aims to examine the impact of environmental disclosure and institutional ownership on profitability. This study takes a population of consumer cyclicals and consumer non-cyclicals companies, with listing qualifications on the Indonesia Stock Exchange in the period 2021 to 2023. This study involves the use of multiple regression analysis using SPSS software version 26. The sample was determined through purposive sampling which resulted in 60 business entities. From the results of data analysis, it is known that environmental disclosure has a positive impact on company profitability, while institutional ownership does not show a positive effect on company profitability.
Copyright (c) 2025 Elsa Nur Halimah, Randy Kuswanto https://creativecommons.org/licenses/by-sa/4.0
Managerial Decisions in MSMEs: A Praxiological Approach to Indonesian Entrepreneurs
Managerial decision-making in Micro, Small, and Medium Enterprises (MSMEs) has a very important role in determining business sustainability and growth, especially in Indonesia. This article aims to analyze a praxiological approach in the decision-making process among Indonesian MSME entrepreneurs using the Systematic Literature Review (SLR) method. This research identifies and synthesizes related literature from various relevant academic sources in a certain period of time. The results of the study show that the praxiological approach, which emphasizes the relationship between theory and practice, helps entrepreneurs in dealing with the complexities of the business environment and improving the effectiveness of strategic decisions. The findings of this study also reveal that contextual factors such as business culture, access to resources, limited data and knowledge, and access to technology affect the decision-making process. This article makes a theoretical contribution to the development of managerial decision-making studies and offers practical recommendations for MSME entrepreneurs and policymakers in Indonesia.
Copyright (c) 2025 Wahyu Dede Gustiawan, Yuyun Kristianingsih https://creativecommons.org/licenses/by-sa/4.0
PENGARUH PELATIHAN, PENDAMPINGAN DAN PEMBINAAN TERHADAP KINERJA USAHA MIKRO KECIL DAN MENENGAH (UMKM) BINAAN PUSAT LAYANAN USAHA TERPADU KOPERASI USAHA MIKRO KECIL DAN MENENGAH (PLUT-KUMKM) BANJARBARU
Penelitian ini bertujuan untuk menganalisis pengaruh pelatihan, pendampingan, dan pembinaan terhadap kinerja Usaha Mikro, Kecil, dan Menengah (UMKM) binaan PLUT-KUMKM Kota Banjarbaru. Pendekatan kuantitatif dengan metode korelasional digunakan dalam penelitian ini. Sebanyak 52 pelaku UMKM dipilih melalui teknik convenience sampling dari penerima manfaat aktif tahun 2024. Data dikumpulkan menggunakan kuesioner skala Likert dan dianalisis dengan regresi linier berganda menggunakan SPSS versi 26. Instrumen penelitian telah melalui uji validitas, reliabilitas, serta uji asumsi klasik. Uji Kolmogorov-Smirnov menunjukkan residual terdistribusi normal (sig. = 0,195), serta tidak ditemukan gejala heteroskedastisitas dan multikolinearitas (VIF < 10). Hasil penelitian menunjukkan bahwa pelatihan dan pendampingan berpengaruh signifikan secara parsial terhadap kinerja UMKM (sig. = 0,000), sedangkan pembinaan tidak berpengaruh signifikan (sig. = 0,724). Secara simultan, ketiga variabel berpengaruh signifikan terhadap kinerja UMKM (sig. = 0,000), dengan nilai koefisien determinasi (Adjusted R²) sebesar 0,872. Variabel pelatihan menjadi faktor yang paling dominan (β = 0,628). Studi ini merekomendasikan penguatan program pelatihan dan pendampingan secara berkelanjutan serta evaluasi mendalam terhadap efektivitas pembinaan dalam mendukung peningkatan kinerja UMKM di bawah naungan PLUT-KUMKM Banjarbaru
Copyright (c) 2025 Marzuki, Fredy Jayen, Rifqi Amrulloh https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Aksesibilitas, Inovasi Dan Kualitas Pelayanan Transportasi Publik Terhadap Kepuasan Penumpang Trans Banjarbakula(Studi Kasus Penumpang Terminal Gambut Barakat Tipe A)
Banjarbakula merupakan kawasan strategis di Kalimantan Selatan yang mencakup lima wilayah administratif, yaitu Kota Banjarmasin, Kota Banjarbaru, Kabupaten Banjar, Kabupaten Barito Kuala, dan Kabupaten Tanah Laut. Pemerintah daerah bersama pemerintah pusat mencanangkan pembentukan kawasan metropolitan Banjarbakula sebagai upaya untuk mendorong pertumbuhan ekonomi, mempercepat pemerataan pembangunan, serta mengatasi ketimpangan antarwilayah. Salah satunya dengan menyediakan transportasi umum yang sering disebut Bus Trans Banjarbakula. Penelitian ini bertujuan untuk menganalisis berbagai aspek yang mempengaruhi minat masyarakat dalam menggunakan layanan Trans Banjarbakula, khususnya dengan melihat, pengaruh aksesibilitas, inovasi, dan kualitas pelayanan terhadap kepuasan penumpang. Penelitian ini melibatkan penumpang Bus Trans Banjarbakula yang Transit di Terminal Gambut Tipe A dengan menggunakkan pendekatan kuantitatif, penelitian ini mengumpulkan data melalui kuesioner yang disebarkan kepada 100 responden penumpang bus trans banjarbajula, dengan Teknik pengambilan sampel menggunakan Random sampling. Data akan diambil dan diolah menggunakan SPPS 26.
Copyright (c) 2025 Dilla Amarini, Dilla Amarini, Melania, Rifqi Amrulloh, Fredy Jayen https://creativecommons.org/licenses/by-sa/4.0
Improving the Performance of Civil Servants and Daily-Contract Workers at the Satuan Polisi Pamong Praja of Batu City: The Role of Job Satisfaction and Work Motivation
This research was conducted in the Batu City Civil Service Police Unit to contribute to the broader goal of improving public service quality by examining factors that influence employee performance. In Batu City, as in many other areas, local governments are actively seeking ways to enhance the effectiveness of their workforce. The research involved a quantitative approach with a sample of 94 individuals selected from a population of 124 through probability sampling. Data was collected using questionnaires. Statistical analyses included multiple linear regression, t-tests, F-test, and independent samples t-test. Both job satisfaction and work motivation significantly influenced the performance of civil servants and daily contract workers individually (t-test) and collectively (F-test). However, no performance differences were found between civil servants and daily contract workers.
Copyright (c) 2025 Mirza Dwinanda Ilmawan, Muhammad Rifky Al Ichsan, Mirza Dwinanda Ilmawan, Nindi Vaulia Puspita https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Strategi Komunikasi Pemasaran Terintegrasi terhadapBrand Awareness pada Museum di Indonesia
As museums in Indonesia navigate shifting audience preferences, they face growing challenges in attracting younger visitors, largely due to the lack of innovation in marketing communication strategies. The sharp decline in visitor numbers underscores the urgency of adopting a more effective approach, with Integrated Marketing Communication (IMC) emerging as a key strategy. This study examines the impact of IMC on museum brand awareness in Indonesia. Employing a quantitative approach, the research involved 240 Generation Z respondents selected through purposive sampling over a three-month period. Data was analyzed using CB-SEM with AMOS software. Findings reveal that IMC exerts a positive and significant influence on brand awareness, strengthening museum visibility and engagement among younger audiences. The study highlights the need for museums to leverage all IMC elements to create interactive experiences and expand their marketing reach. Museum managers are encouraged to integrate participatory initiatives that resonate with younger generations, ensuring sustained relevance and competitive positioning in the digital era
Strategi Komunikasi Pemasaran Terintegrasi
Copyright (c) 2025 Paulus Sarjana, Harliantara, Nur Annafi Farni Syam Maella https://creativecommons.org/licenses/by-sa/4.0
PENGARUH IMPLEMENTASI SISTEM INFORMASI PEMERINTAHAN DAERAH (SIPD) DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN BAGIAN UMUM SEKRETARIAT DAERAH KOTA BATU
The quality of financial reports is essential to ensuring accountability and transparency in regional financial management. This study examines the partial influence of the Regional Government Information System (SIPD) implementation and information technology on the quality of financial reports. The research was conducted in the General Affairs Division of the Regional Secretariat of Batu City using a quantitative approach. A purposive sampling method was applied, with 45 respondents selected. Data were analyzed using IBM SPSS Statistics 25. The results show that SIPD implementation has a positive but not statistically significant effect on financial report quality, indicating suboptimal use, possibly due to technical constraints such as system instability or slowness. In contrast, information technology use has a positive and significant effect. These findings suggest that information technology plays a more dominant role in enhancing the quality of financial reporting in the studied context
Copyright (c) 2025 Rizalnur Firdaus, Asya Yarzuqu, Tio Ariella Dolaksaribu https://creativecommons.org/licenses/by-sa/4.0
In the Age of Automation: Impact on Human Values, Ethics, and the Risk of Dehumanization
Automation technology has become a part of human life in this modern era. The wise development of automation technology needs to include consideration of human values, ethical values and mitigation of dehumanization risks. This study aims to identify the impact of automation technology on human values, ethical values and the risk of dehumanization using a systematic literature review method. Relevant journal articles published within the last 5 years were collected from Scopus, Web of Science and Google Scholar databases to be reviewed and analyzed. The results of the sistematic review show that automation technology has an impact on the erosion of empathy, freedom, transparency, dignity and justice. Automation technology also raises ethical issues such as violation of privacy and personal data, discrimination, safety risks and public trust. Finally, automation technology has the potential to cause dehumanization such as reduced interaction and replacement of human roles, depersonalization of services and objectification of humans.
Copyright (c) 2025 Sriyani Mentari, Andy Chandra Pramana, Agung Winarno https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Information Quality, Product Variety Dan Delivery Service Terhadap Kepuasan Konsumen
The purpose of this study was to determine the effect of information quality, product variety and delivery service on marketplace user consumer satisfaction Sociolla in Indonesia. This type of research is a quantitative research population of Indonesian people who make transactions on the marketplace Sociolla. This study used purposive sampling with a number of samples 186 respondents.. Data analysis technique using multiple regression to test the hypothesis using the t test. Results research shows that information quality and product variety significant effect in a positive direction on user consumer satisfaction the Sociolla marketplace in Indonesia, while the delivery service has no significant effect but has a positive direction towards consumer satisfaction using the Sociolla marketplace in Indonesia.
Copyright (c) 2025 Dyah Kurniawati https://creativecommons.org/licenses/by-sa/4.0
MENINGKATKAN MAAJEMEN KEUANGAN UMKM : DAMPAK FINANCIAL KNOWLEDGE, LOVE OF MONEY, DAN SELF-EFFICACY
Madura is an island in Indonesia that is rich in diversity. Madura's diversity can innovate in the development of traditional businesses, the difficulties that exist in Madura. However, there are several obstacles that UMKM in Madura often face. These obstacles, such as marketing which is still generally traditional, difficulty accessing financial services, can make UMKM players tend not to understand how to manage UMKM finances properly and correctly. The research objective is to determine the influence of financial knowledge, love of money, and financial self-efficacy on the financial management of Madurese MSMEs. The population is MSME actors in sub-districts in Sampang district, with a sample of 100 MSME actors in Sampan district. Quantitative research is used by researchers as a type of research, where data is collected through questionnaires and interviews with multiple linear analysis and classical assumption analysis. The results explain that financial knowledge, love of money, and financial self-efficacy have a positive and significant influence on the financial management of MSMEs in Madura. This research provides the implication that increasing financial knowledge and self-confidence in financial management can improve the quality of financial management of MSMEs in Sampang district.
Copyright (c) 2025 Regita Putri Cahyani, zaki, Helmi Buyung Aulia Safrizal https://creativecommons.org/licenses/by-sa/4.0
HOME OFFICE MANAGEMENT ACTION PLAN USING THE ISM METHOD
The increasing number of remote workers, especially in response to global challenges such as the COVID-19 pandemic, has demonstrated the importance of using an effective home office management approach. Technological infrastructure, communication dynamics, employee productivity, and work-life balance are key components that influence home office management. Data were collected through interviews, surveys, and focus groups with employees working remotely using a mixed-methods approach. To systematically study the relationships between these elements, the ISM method was used. The result is a hierarchical model that distinguishes between driver and dependent variables. To refine this analysis, a SWOT (Strengths, Weaknesses, Opportunities, and Threats) assessment was conducted to uncover the internal strengths and weaknesses of current home office practices. The research suggests that to successfully manage a home office, an integrated approach must be used to address the structural difficulties and strategic opportunities offered by remote work.
Copyright (c) 2024 ZHI JIAN LIU http://creativecommons.org/licenses/by-nc-sa/4.0
Faktor yang Mempengaruhi Minat Pembelian Ulang di Kedai Kopi Wajik Coffee Kudus
The increasing number of coffee shops has an impact on the level of competition between coffee shops in attracting new consumers and retaining old consumers to make repurchases. One of the coffee shops that is still struggling to compete, even though the number of consumers coming in fluctuates, is Kedai Wajik Coffee Kudus. This research aims to determine the level of repurchase intention and the factors that influence consumer purchasing decisions at Kedai Wajik Coffee Kudus. Primary data was collected using a questionnaire with a sample size of 43 consumers. Data were analyzed using descriptive analysis and multiple linear regression with the independent variables were price and service quality. The results of descriptive analysis showed that consumers at Wajik Coffee Kudus have good perceptions of price, service quality and repurchases. The regression results showed that the factor that has a significant influence on repurchases intention was service quality
Copyright (c) 2024 fuad hasan, Annan Awang Ghiffari http://creativecommons.org/licenses/by-nc-sa/4.0
PENGARUH PELAYANAN ADMINDUK YANG CEPAT DAN TEPAT OLEH PETUGAS MELALUI APLIKASI KLAMPID NEW GENERATION TERHADAP KEPUASAN MASYARAKAT KELURAHAN PAKAL
The study investigates the influence of civil registration administration services (Adminduk) facilitated by the Klampid New Generation (KNG) application on community satisfaction in Pakal Sub-district, Surabaya. Involving 100 respondents, a quantitative study with a descriptive approach was conducted using Likert scale questionnaires and SPSS analysis. Findings indicate that the reliability and responsiveness of Adminduk through KNG significantly impact community satisfaction, with a level of influence of 79.9%. Managerial implications include optimizing services, evaluating application performance, and enhancing transparency. This research contributes to understanding the importance of prompt and accurate administrative services in enhancing community satisfaction and its managerial implications. The novelty of the study lies in its approach to measuring community satisfaction with Adminduk through KNG at the local level, specifically in Pakal Sub-district, Surabaya.
Copyright (c) 2024 Choirul Mawardi, Nuke Dyah Purwantini, Alfi Nadiro, Muchamad Erfan Efendi, Hamy Wahjunianto http://creativecommons.org/licenses/by-nc-sa/4.0