Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
type: channel
description: Journal Title: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Initials: JIMEK Frequency: Maret, Juli dan November Print ISSN: 2809-9427 Online ISSN: 2809-9893 Editor in Chief: Febri Adi Prasetya DOI: 10.55606 Publisher: Pusat Riset dan Inovasi Nasional Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK), ISSN: 2809-9427 cetak dan ISSN: 2809-9893 online . Jurnal JIMEK diterbitkan Pusat Riset dan Inovasi Nasional, terbit setahun Tiga kali (Maret, Juli dan November) menerapkan proses peer-review dalam memilih artikel berkualitas berdasarkan penelitian ilmiah dan teoritis.Jurnal ini terakreditasi SINTA 5 (Surat Keputusan Direktur Jenderal Pendidikan Tinggi, Riset, dan Teknologi Nomor 10/C/C3/DT.05.00/2025 tanggal 21 Maret 2025 tentang Peringkat Akreditasi Jurnal Ilmiah Periode I Tahun 2025) dimulai dari Volume 2 Nomor 2 Tahun 2022 sampai Volume 7 Nomor 1 Tahun 2027. JIMEK diterbitkan untuk mengembangkan dan memperkaya diskusi ilmiah bagi para sarjana dan penulis yang menaruh minat pada isu-isu sosial-budaya di Indonesia. Redaksi menerima artikel berbasis teori dan penelitian. Cakupan keilmuan Jurnal Manajemen, Ekonomi dan Kewirausahaan adalah jurnal yang memuat tentang hasil-hasil penelitian ilmu manajemen yang terdiri dari Manajemen SDM, Manajemen Keuangan, Manajemen Pemasaran, Manajemen Operasional dan Manajemen Bisnis Syariah serta Manajemen Kewirausahaan Indexed by : Journal Sponsors and Partners :
publisher: Pusat Riset dan Inovasi Nasional
language: en-US
publication name: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
issn: 2809-9427
items: Pengembangan Usaha Mikro Kecil dan Menengah (UMKM) Melalui Program Strategis Dinas Koperasi dan UMKM Kabupaten Lombok Timur
items: Analisis Pengolahan Keuangan pada UMKM Usaha Laundry Mawar di Daerah Salakan Sraten
items: Model Penguatan Jiwa Wirausaha Ramah Lingkungan Berbasis Bank Sampah Sekolah di MI Salafiyah Simbang Kulon 02
items: Return To Bali: Uncovering The Drivers Of Repeat Visits In A Changing Tourism Landscape
items: Analisis Positioning Institutional dan Saluran Komunikasi dalam meningkatkan Keunggulan Basing Perguruan Tinggi Swasta di Kota Medan
items: Tinjauan Sistematik Literatur: Trade-Off antara Specialization dan Flexibility dalam Ship Design serta Dampaknya terhadap Economic Performance dan Operational Utilization
items: Ketika Gaya dan Kesadaran Menjadi Arah Baru Pilihan Konsumen
items: Pengaruh Penerapan Strategi Bisnis dan Sistem Informasi Akuntansi terhadap Kinerja Usaha Mikro Kecil Menengah (UMKM) Kota Yogyakarta
items: Perilaku Konsumen di Era Disrupsi: Peran Interaksi Parasosial terhadap Niat Beli Produk Kolaborasi
items: Variabel Penting dalam Meningkatkan Impulse Buying dengan Locus Of Control sebagai Moderasi
items: Kajian Indeks Pengaruh Komitmen Organisasi Dan Organizational Citizenship Behavior Terhadap Kinerja Karyawan
items: Pengaruh Nilai Tukar Rupiah dan Suku Bunga Terhadap Indeks Harga Saham Gabungan Periode Tahun 2023-2024
items: Pengaruh Sosial Media Marketing, Kualitas Produk, dan Brand Image terhadap Keputusan Pembelian Konsumen di Curlybcoffe Denpasar
items: Positioning Destinasi Wisata di Bali Perspektif Solo Traveller
items: Pengaruh Tindakan Penagihan Pajak Melalui Surat Teguran, Surat Paksa dan Surat Penyitaan terhadap Pencairan Tunggakan Pajak di KPP Pratama Gianyar
items: Penerapan Sistem Informasi Manajemen Perizinan Terpadu (SIMPADU) Dalam Pelayanan Kapal di Pelabuhan Makassar
items: Pengaruh Kualitas Produk, Persepsi Harga dan Word of Mouth Terhadap Keputusan Pembelian Pertamax di Kabupaten Pati
items: Peran Pemerintah Nagari dalam Mensukseskan Program Unggulan Bupati Satu Nagari Satu Event
items: Implementasi Ekonomi Syariah Tanpa Riba Sebagai Model Strategi Masyarakat Nagori Senio Membangun Kemandirian Finansial
items: Pengaruh Struktur Modal, Modal Intelektual, dan Tax Avoidance terhadap Nilai Perusahaan
items: Pengaruh Inklusi Keuangan dan Payment Gateway terhadap Kinerja Keuangan UMKM di Kota Denpasar dengan Literasi Keuangan sebagai Variabel Moderasi
items: Hubungan Profitabilitas Pada Pengungkapan Corporate Social Responsibility dengan Kepemilikan Institusional Sebagai Pemoderasi
items: Pengaruh Media Sosial dan Herding Behavior terhadap Keputusan Investasi Generasi Z di Kota Denpasar dengan Literasi Keuangan Sebagai Variabel Moderasi
items: Peran Komunikasi Pemasaran dalam Penerapan Strategi Marketing Mix 7P pada Usaha Rental Alat Berat
items: Studi Kualitatif Tentang Transparansi dan Akuntabilitas Laporan Keuangan pada Bank Umum Konvensional
items: Meningkatkan Minat Adopsi Qris Pada Pedagang Pasar Tradisional di Denpasar: Sebuah Studi Empiris
items: Pemanfaatan Tongkol Jagung Sebagai Bahan Deodoran Alami untuk Mengurangi Bau dan Bakteri pada Sepatu
items: Determinan Keputusan Pembelian Produk pada Tiktok Shop Aerostreet
items: Kendala dan Strategi Penerapan QRIS pada UMKM Warkop Aim Tigander, Desa Kineppen
items: Peran Literasi Keuangan dalam Memoderasi Pengaruh Inklusi Keuangan dan Digital Payment terhadap Kinerja UMKM
items: Analysis of The Fiscal Reconciliation Treatment of PT NA in The Determination of Corporate Income Tax
items: The Role of Fomo in Mediating The Effect of Hedonic Shopping Motivation and Discounts on Impulsive Buying on The Shopee Platform
items: Community Empowerment Through the Digitalization of Nagari Administrative Services in Tanah Datar Regency
items: Dinamika Konflik dalam Organisasi: Identifikasi Ciri-Ciri dan Faktor Penyebabnya
items: Implementasi Projek Penguatan Profil Pelajar Pancasila (P5) dalam Pembelajaran IPA untuk Meningkatkan Pemahaman Keanekaragaman Makhluk Hidup dan Lingkungan pada Siswa SD Negeri 1 Bambel
items: Pengaruh Disiplin Kerja dan Kompetensi terhadap Kinerja Karyawan Pada PT. Pos Indonesia (Persero) Cabang Baturaja
items: Pengaruh Sektor Pariwisata dan Investasi terhadap Pendapatan Asli Daerah Kabupaten di Luar SARBAGITA
items: Strategi Pemasaran Word of Mouth dalam Membangun Reputasi dan Meningkatkan Pelanggan Toko Bangunan UD. Putri Jaya Denpasar
items: Pengaruh Diversifikasi Portofolio, Market Timing, dan Fund Manager Skill Tehadap Kinerja Reksa Dana Saham di Indonesia
items: Pengenalan E-Commerce: Peluang dan Tantangan bagi UMKM Desa Sikeben Kecamatan Sibolangit Kabupaten Deli Serdang
items: Pengaruh Green Investment dan Good Corporate Governance terhadap Pengungkapan Emisi Karbon
items: Pengaruh Gender Diversity, Kepemilikan Manajerial, dan Kepemilikan Publik terhadap Nilai Perusahaan
items: Value Co-Creation dan Pengaruhnya terhadap Customer Loyalty dalam Ekosistem Digital: Analisis Regresi Sederhana
items: Hubungan Profitabilitas, Ukuran Perusahaan, dan Kualitas Audit pada Nilai Perusahaan
items: Implementasi Lean Warehouse terhadap Produktivitas Operasional Pengiriman di PT. ABC
items: Pengaruh Financial Behavior terhadap Kinerja Keuangan UMKM Studi Kasus pada Industri Ritel Parfum di Bali
items: Analisis Determinan Sektor Pariwisata Terhadap Pendapatan Asli Daerah Kabupaten/Kota di Provinsi Nusa Tenggara Timur
items: Implementasi Media Canva pada Pembelajaran IPA dan Pendekatan Deep Learning pada Pembelajaran Bahasa Inggris terhadap Motivasi Belajar Siswa SMP Negeri 3 Galesong Selatan
items: Menyiapkan Talenta Digital: Strategi Pengembangan Sumber Daya Manusia dalam Menghadapi Disrupsi AI
items: Pengaruh FDI, Ekspor, dan Pengguna Internet terhadap Pendapatan Industri Video Game Lima Negara ASEAN
items: Pengaruh Musim Liburan dan Promosi Digital terhadap Keputusan Berkunjung The Lawu Park di Solo Raya
items: Pengaruh Digital Payment, Digital Marketing, Modal dan Literasi Keuangan terhadap Peningkatan Pendapatan Usaha Kecil di Kota Banjarmasin
items: Peran Brand Awareness dalam Memediasi Pengaruh Digital Advertising dan Flash Sale terhadap Keputusan Pembelian di TikTok Shop
items: Pengaruh Partisipasi Anggaran, Akuntansi PertanggungJawaban, dan Kepemimpinan terhadap Kinerja Manajerial

Pengembangan Usaha Mikro Kecil dan Menengah (UMKM) Melalui Program Strategis Dinas Koperasi dan UMKM Kabupaten Lombok Timur
type: item
description: This study focuses on the development of Micro, Small, and Medium Enterprises (MSMEs) through the strategic programs implemented by the Office of Cooperatives and MSMEs of East Lombok Regency. MSMEs play a vital role in improving community welfare and driving regional economic growth. The local government seeks to strengthen this sector through various empowerment policies and initiatives. The purpose of this study is to examine and describe the efforts to develop MSMEs through the strategic programs of the Office of Cooperatives and MSMEs, as well as to identify the supporting and inhibiting factors influencing their implementation. The research employs a qualitative descriptive method, with data collected through observation, interviews, and documentation, and analyzed using the stages of data reduction, presentation, and conclusion drawing. The findings indicate that the strategic programs include enhancing human resource capacity, facilitating access to financing, expanding market access, and providing business mentoring. These programs have contributed positively to improving the productivity and independence of MSME actors. Supporting factors include government support, partnerships with financial institutions, and strong entrepreneurial enthusiasm, while inhibiting factors involve low digital literacy, limited managerial capacity, and challenges in the distribution of financial aid. Overall, the strategic programs of the Office of Cooperatives and MSMEs play a crucial role in strengthening the competitiveness and sustainability of MSMEs in East Lombok Regency.
creator: Salmi Yuniar Bahri
creator: Abdul Halik
creator: Siti Mujanah
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-08
publication date: 2025-12-08
volume: 6
number: 1
starting page: 01
ending page: 16
doi: 10.55606/jimek.v6i1.8701

Analisis Pengolahan Keuangan pada UMKM Usaha Laundry Mawar di Daerah Salakan Sraten
type: item
description: This study aims to analyze the financial management practices of the Mawar Laundry MSMEs in Salakan Sraten as a representation of the condition of micro businesses in rural areas that still apply conventional financial management systems. Financial management has a strategic role in maintaining business stability, efficiency, and sustainability, especially for MSMEs that face limited human resources, access to capital, and accounting literacy. This research uses a descriptive qualitative approach with data collection techniques through in-depth interviews, direct observation, and documentation of transactions and business assets. Data analysis is carried out inducively through the stages of data reduction, data presentation, and conclusion drawn. The results of the study show that Laundry Mawar has not implemented a structured financial recording system, with personal and business finances still mixed and daily transactions that are not documented in writing. The main causative factors include low accounting literacy, time constraints, traditional habits, and lack of external assistance. The study recommends the implementation of a simple cash recording system, account segregation, asset recording based on economic age, and periodic financial literacy training. These findings make a theoretical and practical contribution to the literature on MSME financial management in rural areas, emphasizing the importance of simple accounting as the foundation for the sustainability and competitiveness of micro enterprises.
creator: Abbraham Sidiq
creator: Dianing Widya Kusumastuti
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-08
publication date: 2025-12-08
volume: 6
number: 1
starting page: 17
ending page: 29
doi: 10.55606/jimek.v6i1.8716

Model Penguatan Jiwa Wirausaha Ramah Lingkungan Berbasis Bank Sampah Sekolah di MI Salafiyah Simbang Kulon 02
type: item
description: This research is motivated by the gap between the theory and practice of entrepreneurship education in Islamic elementary schools, which is generally still theoretical and not yet integrated with environmental issues. In fact, the green edupreneurship approach emphasizes the importance of fostering an entrepreneurial spirit oriented towards social and ecological sustainability. This study aims to describe the implementation of the School Waste Bank program at MI Salafiyah Simbang Kulon 02 and analyze how these activities shape an environmentally friendly entrepreneurial spirit in students. The research method used is descriptive qualitative with triangulation techniques through observation, in-depth interviews, and documentation involving the principal, teachers, waste bank managers, and students in grades I–VI. Data analysis uses the Miles & Huberman interactive model which includes data reduction, presentation, and drawing conclusions. The results show that the School Waste Bank program is effective in fostering ecological awareness, responsibility, discipline, creativity, and independence in students through activities such as sorting and managing waste as an economic resource. These activities also strengthen project-based learning and contextual social collaboration, thereby forming green entrepreneurial character in students from an early age. Thus, this program becomes a sustainable learning model that integrates entrepreneurial values and environmental awareness.
creator: Lailatul Zulfa
creator: Muhlisin Muhlisin
creator: Bambang Sri Hartono
creator: Roikhatul Jannah
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-08
publication date: 2025-12-08
volume: 6
number: 1
starting page: 30
ending page: 41
doi: 10.55606/jimek.v6i1.8761

Return To Bali: Uncovering The Drivers Of Repeat Visits In A Changing Tourism Landscape
type: item
description: This study investigates the determinants of tourists’ revisit intentions to Bali by examining the roles of destination image, push motivation, pull motivation, and tourist satisfaction. Using a quantitative explanatory approach, data were collected from 220 domestic and international tourists who had visited Bali at least twice. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The findings reveal that pull motivation has the strongest positive influence on both tourist satisfaction and revisit intention, indicating that external factors such as destination attractiveness, facilities, and natural beauty play a crucial role in encouraging repeat visits. Destination image also significantly affects tourist satisfaction, which in turn mediates its relationship with revisit intention. However, push motivation shows no significant effect on either satisfaction or revisit intention. These results highlight the importance of maintaining destination quality and positive visitor experiences to foster long-term tourist loyalty. The study contributes to a better understanding of how motivational and perceptual factors interact to shape revisit behavior in the context of Bali’s evolving tourism landscape.
creator: Ni Putu Risma Febi Gunawan
creator: Ni Made Prasiwi Bestari
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-08
publication date: 2025-12-08
volume: 6
number: 1
starting page: 42
ending page: 53
doi: 10.55606/jimek.v6i1.8928

Analisis Positioning Institutional dan Saluran Komunikasi dalam meningkatkan Keunggulan Basing Perguruan Tinggi Swasta di Kota Medan
type: item
description: This study examines the strategic mechanisms for building competitive advantage in higher education institutions through a holistic approach that includes institutional positioning, communication channels, and value perception formation at the Universitas Muslim Nusantara Al-Washliyah. Using Structural Equation Modeling (SEM) with Partial Least Square (PLS) method, the study involved 361 respondents from various stakeholder groups. The results show that institutional positioning (coefficient 0.372) and communication channels (coefficient 0.411) have a significant impact on value perception formation. These two variables directly influence the university's competitiveness, with contributions of 0.287 and 0.245, respectively. Additionally, value perception proved to play a strong mediating role with an influence coefficient of 0.386. These findings emphasize the importance of an integrated and comprehensive marketing strategy in facing the contemporary higher education competition, highlighting institutional differentiation, responsive communication, and the creation of a positive value perception. This study provides both theoretical contributions and practical implications for higher education managers to improve their competitive position in the education market.
creator: Hardi Mulyono
creator: Muhammad Hilman Fikri
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-08
publication date: 2025-12-08
volume: 6
number: 1
starting page: 54
ending page: 68
doi: 10.55606/jimek.v6i1.9047

Tinjauan Sistematik Literatur: Trade-Off antara Specialization dan Flexibility dalam Ship Design serta Dampaknya terhadap Economic Performance dan Operational Utilization
type: item
description: It is a challenge for the maritime industry to optimize ship design in order to enhance economic performance and operational utilization by balancing specialization and flexibility. According to a comprehensive analysis of the literature conducted between 2020 and 2025, specialist ships like bulk and container carriers can reach cost reductions of about 30–40% with utilization rates of about 85–92%, although they are also susceptible to fluctuations in the market. However, flexible vessels, also known as multifunctional vessels, have greater capital and operational expenditures but offer stable revenue and good utilization. These disparities can be reduced by implementing digital technologies like artificial intelligence, digital twins, and machine learning, which will improve economic performance by 15% to 20% while reducing fuel and maintenance expenses. As a result, ship owners' risk tolerance, operational needs, and long-term vision all influence investment choices. In order to facilitate better decision-making in the evolution of the maritime industry period, this study proposes a comprehensive strategy combined with the four primary variables.
creator: Sitti Rahmiatin
creator: Eliyanti Agus Mokodompit
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-11
publication date: 2025-12-11
volume: 6
number: 1
starting page: 69
ending page: 77
doi: 10.55606/jimek.v6i1.9146

Ketika Gaya dan Kesadaran Menjadi Arah Baru Pilihan Konsumen
type: item
description: This study analyzes the influence of fashion consciousness on the intention to purchase secondhand shopping, with ecological consciousness functioning as a mediating variable. The increasing prominence of secondhand shopping consumption is widely associated with the notion of sustainable living, yet there remains growing concern regarding how this trend may disrupt the development and competitiveness of local fashion brands. Therefore, this study aims to explain the extent to which fashion awareness and ecological considerations shape purchasing decisions among Gen-Z consumers in Indonesia. A quantitative descriptive research method with a cross-sectional design was applied, involving 340 respondents collected through an online questionnaire. Data were processed using Structural Equation Modeling with the Partial Least Squares approach. The results demonstrate that fashion consciousness has a strong and significant influence on ecological consciousness and interest in secondhand shopping. Furthermore, ecological consciousness significantly strengthens secondhand purchase intention and mediates the relationship between fashion consciousness and sustainable shopping behavior. These findings indicate that environmental responsibility plays an essential role in transforming style-driven motivations into responsible consumption choices. The study contributes to the growing body of knowledge on sustainable consumer behavior while offering practical implications for industry stakeholders and local fashion brands to design strategies centered on sustainability, consumer education, and value-driven marketing that can enhance consumer engagement and strengthen the creative economic ecosystem.
creator: Erwin Sya’ban Ardi Wibowo
creator: Agus Sandro Chua
creator: Christian Saputra
creator: Jackson Jackson
creator: Felix Gerrard Arifin
creator: Stephen Lim
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-11
publication date: 2025-12-11
volume: 6
number: 1
starting page: 78
ending page: 90
doi: 10.55606/jimek.v6i1.9147

Pengaruh Penerapan Strategi Bisnis dan Sistem Informasi Akuntansi terhadap Kinerja Usaha Mikro Kecil Menengah (UMKM) Kota Yogyakarta
type: item
description: This study aims to examine the influence of business strategies and accounting information systems on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Yogyakarta City. A total of 500 MSME owners were selected using purposive sampling based on several criteria, including having operated for more than one year, using an accounting information system to record transactions, preparing financial reports, and achieving a minimum turnover of IDR 3,000,000 per month. The results show that both business strategy implementation and the use of accounting information systems have a significant positive effect on MSME performance. Business strategies enable MSMEs to respond to market dynamics, optimize resources, and strengthen operational direction. Meanwhile, accounting information systems support accurate financial recording, analysis, and decision-making processes. Together, these two aspects improve efficiency, competitiveness, and overall business outcomes. The study suggests that MSMEs in Yogyakarta need to continue strengthening strategic planning and technology adoption to achieve sustainable performance growth.
creator: Erina Kambulawa
creator: Tri Siwi Nugrahani
creator: Sulkhanul Umam
creator: Tias Budi Lestari
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-12
publication date: 2025-12-12
volume: 6
number: 1
starting page: 91
ending page: 101
doi: 10.55606/jimek.v6i1.9157

Perilaku Konsumen di Era Disrupsi: Peran Interaksi Parasosial terhadap Niat Beli Produk Kolaborasi
type: item
description: This study aims to examine the factors that influence the intention to purchase local brand shoes, using the Stimulus Organism Response (SOR) framework. The main focus of this study is to examine the influence of parasocial interaction, brand credibility, celebrity congruence, and brand image on the purchasing intentions of Generation Z in DIY. The method used is quantitative research involving 184 respondents, using purposive sampling and data collection using questionnaires. Data analysis was performed using Structural Equation Model (SEM) – Partial Least Square (PLS). The results show that parasocial interaction has a positive but insignificant effect on brand image. Conversely, parasocial interaction has a positive and significant effect on purchase intention. Brand image cannot mediate the relationship between parasocial interaction and purchase intention. Brand credibility has a positive and significant effect on brand image but a negative and insignificant effect on purchase intention. Brand image acts as a significant mediator in the relationship between brand credibility and purchase intention. In addition, celebrity congruence also shows a positive and significant effect on brand image and purchase intention, with brand image functioning as a significant mediator in this relationship. This study provides important insights for the marketing strategies of local shoe brands that use influencer promotion.
creator: Dewi Kusuma Astuti
creator: Adhi Prakosa
creator: Arista Natia Afriany
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-12
publication date: 2025-12-12
volume: 6
number: 1
starting page: 102
ending page: 116
doi: 10.55606/jimek.v6i1.9158

Variabel Penting dalam Meningkatkan Impulse Buying dengan Locus Of Control sebagai Moderasi
type: item
description: This study aims to determine the effect of Shopee Paylater and shopping lifestyle on locus of control, as well as to examine the moderating role of impulse buying in the relationship between Shopee Paylater, shopping lifestyle, and locus of control. The sample in this study consisted of 110 individuals. The data analysis technique used was PLS 4. The results of the study showed that Shopee Paylater has a positive and significant effect on impulse buying, shopping lifestyle has a positive and significant effect on impulse buying, locus of control positively and significantly moderates the relationship between Shopee Paylater and impulse buying, and locus of control positively and significantly moderates the relationship between shopping lifestyle and impulse buying. The researcher recommends that Shopee offer more attractive promotions for the use of Shopee Paylater when shopping online, to encourage users to use Shopee Paylater more frequently, provide features that bring enjoyment during shopping, and ensure all products needed by consumers are available. Furthermore, it is important to always provide all the products that consumers need to encourage spontaneous purchases and offer more attractive promotions to encourage purchases without thorough consideration.
creator: I.A. Oka Martini
creator: Ni Made Margareta
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-15
publication date: 2025-12-15
volume: 6
number: 1
starting page: 117
ending page: 134
doi: 10.55606/jimek.v6i1.9270

Kajian Indeks Pengaruh Komitmen Organisasi Dan Organizational Citizenship Behavior Terhadap Kinerja Karyawan
type: item
description: This is one of the elements that has been proven to have a significant impact on performance and commitment to the organization. The organization's commitment can be maintained as long as the organization maintains loyalty and is emotionally connected to the organization they work with. Organizational commitment does not only play a role in forming loyalty, but also becomes the foundation for the formation of optimal performance. Employees who have an attachment to their organization tend to exhibit positive work behaviors, including a willingness to work extra hard, complete tasks on time, and serve the company well. They are not only motivated by working for the good of their organization, but are also driven by a desire to see their organization grow and develop. In addition to organizational commitment, other factors also influence the performance of the organization's activities and behavior which is known as Organizational Civil Service Behavior (OCB). OCB includes positive behavior such as assisting with work plans, complying with the tasks to be achieved, taking initiative in completing the tasks achieved, and being willing to achieve the tasks that are achieved. Based on the results of the research on the influence of the Organizational Commitment on the Organization of the Organization and the Behavior of the performance to employees, obtained a total of 9588,650 data f table 3.15 significant data up to 0.000 < 0.05 so that H0 is rejected and O is accepted. This shows that the organization has a continuous positive influence and significant influence on the organization's commitment to the organization's performance..
creator: Muhammad Haris Syafitri
creator: Edy Mahfuz
creator: Dewi Ariefahnoor
creator: Ridha Septina Arini
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-18
publication date: 2025-12-18
volume: 6
number: 1
starting page: 135
ending page: 147
doi: 10.55606/jimek.v6i1.9344

Pengaruh Nilai Tukar Rupiah dan Suku Bunga Terhadap Indeks Harga Saham Gabungan Periode Tahun 2023-2024
type: item
description: Changes in the value of financial exchange have significant implications that have multi-faceted consequences. Secondly, these fluctuations directly influence the competition of domestic Jaisai products on the global stage. When the value of local foreign exchange increases, export products can become more expensive in international markets, while imported products become more affordable, so their income can affect the financial performance of companies listed in Bursai Indonesia Effect. Secondly, changing the value of exchange is also crucial in determining the capital and investment in stock market. As a result, the weakening value of the rupiah exchange rate can reduce the potential profits for foreign investors who want to increase capital, because the value of their investments will decrease. This condition often results in a general decline in investors' interest in capital, resulting in a negative impact on the Composite Stock Price Index. Interest rate variables and exchange rates are comparable and have a significant impact on the Composite Stock Price Index. This is proven by the scientific significance value which reaches 0.001, which is lower than the scientific significance value determined by (0.05). The findings of this F test show that H0 is rejected and H1 is accepted.
creator: Sri Bulkia
creator: Orbawati Orbawati
creator: Husnurrofiq Husnurrofiq
creator: Sanusi Sanusi
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-19
publication date: 2025-12-19
volume: 6
number: 1
starting page: 148
ending page: 160
doi: 10.55606/jimek.v6i1.9345

Pengaruh Sosial Media Marketing, Kualitas Produk, dan Brand Image terhadap Keputusan Pembelian Konsumen di Curlybcoffe Denpasar
type: item
description: The growth of coffee shop businesses in Denpasar City has intensified competition, requiring business owners to optimize marketing strategies, maintain product quality, and strengthen brand image. This study aims to analyze the influence of social media marketing, product quality, and brand image on consumer purchasing decisions at Curlybcoffe Denpasar. A quantitative approach was used, employing a survey method involving 100 respondents who had made purchases at Curlybcoffe. Data were collected through questionnaires and analyzed using validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that all research instruments are valid and reliable. Partially, product quality and brand image have a positive and significant effect on purchasing decisions, while social media marketing does not show a significant effect. Simultaneously, social media marketing, product quality, and brand image collectively have a positive influence on consumer purchasing decisions at Curlybcoffe Denpasar. These findings show that consumer decisions are more strongly driven by perceptions of product quality and brand image than by promotional content on social media. Therefore, Curlybcoffe should prioritize improving menu quality and strengthening brand identity, supported by a more consistent and engaging social media marketing strategy.
creator: Helmi Fauzi Kurnia Saputra
creator: Kadek Adyatna Wedananta
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-20
publication date: 2025-12-20
volume: 6
number: 1
starting page: 161
ending page: 171
doi: 10.55606/jimek.v6i1.9386

Positioning Destinasi Wisata di Bali Perspektif Solo Traveller
type: item
description: This research aims to analyze the positioning of tourism destinations in Bali from the perspective of solo travellers. The rising trend of independent travel highlights the need to understand how solo tourists perceive and select destinations. A quantitative approach was employed by distributing questionnaires to 326 respondents who had experienced solo travel and were familiar with nine global destinations, including Bali. Data analysis techniques used were Multidimensional Scaling (MDS) and Correspondence Analysis (CA). The results indicate that Bali holds a unique and strong position compared to other destinations such as Seoul, Bangkok, and Melbourne. Bali excels in attributes such as comfort, tourist attractions, safety, accessibility, and cultural engagement. Additionally, Bali shares positioning similarities with Reykjavik, particularly in terms of sustainable tourism practices. This study concludes that Bali is a competitive and attractive destination for solo travellers seeking a balance of relaxation, culture, and nature. The findings are expected to serve as a foundation for developing more effective and sustainable destination positioning strategies in the future.
creator: Kadek Melinda Putri
creator: Luh Yusni Wiarti
creator: Hanugerah Kristiono Liestiandre
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-20
publication date: 2025-12-20
volume: 6
number: 1
starting page: 172
ending page: 189
doi: 10.55606/jimek.v6i1.9387

Pengaruh Tindakan Penagihan Pajak Melalui Surat Teguran, Surat Paksa dan Surat Penyitaan terhadap Pencairan Tunggakan Pajak di KPP Pratama Gianyar
type: item
description: The high and fluctuating level of tax arrears at KPP Pratama Gianyar highlights the need to evaluate the effectiveness of tax collection actions. This study aims to analyze the influence of warning letters, forced letters, and seizure letters on the disbursement of tax arrears at KPP Pratama Gianyar during the period of January 2021–December 2024. This research employs a quantitative associative approach using secondary monthly data consisting of 48 observations obtained through total sampling. Data were analyzed using multiple linear regression, supported by classical assumption testing, t-test, F-test, and coefficient of determination. The results show that warning letters and forced letters have a positive and significant effect on the disbursement of tax arrears, while seizure letters do not have a significant effect. Simultaneously, the three tax collection variables significantly affect tax arrears disbursement, with an adjusted R² value of 43.9%. These findings emphasize the importance of strengthening collection strategies through warning and forced letters, as well as the need for further evaluation regarding the effectiveness of seizure letters as a final legal enforcement instrument.
creator: Maria Trishanti Ina Ose
creator: I Nyoman Gede Arya Diatmika
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-22
publication date: 2025-12-22
volume: 6
number: 1
starting page: 190
ending page: 204
doi: 10.55606/jimek.v6i1.9396

Penerapan Sistem Informasi Manajemen Perizinan Terpadu (SIMPADU) Dalam Pelayanan Kapal di Pelabuhan Makassar
type: item
description: The Port of Makassar demands ship service mechanisms that are rapid, effective, and transparent in order to support smooth port operations. This study focuses on analyzing the implementation of the Integrated Licensing Management Information System (SIMPADU) as an effort to improve the performance of vessel licensing services at the port. A descriptive qualitative approach was employed, with data collected through in-depth interviews, direct field observations, and analysis of relevant documents. The results indicate that the use of SIMPADU has significantly streamlined the vessel licensing process by shortening processing time, lowering administrative costs, increasing service transparency, and improving access to licensing information for stakeholders. These improvements contribute to reduced vessel waiting times and better coordination among related agencies operating within the port environment. However, several obstacles remain, including inadequate supporting infrastructure, unstable network connectivity, and limited human resource capabilities in operating the system optimally. Despite these challenges, SIMPADU plays an important role in supporting the modernization of port services and the digital transformation of licensing procedures. To maximize its benefits, continuous capacity building through training programs and stronger integration of cross-agency services are required to ensure sustainable and efficient port service delivery.
creator: Enjelika Marbaroka
creator: Satria Satria
creator: Sarifuddin Sarifuddin
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-22
publication date: 2025-12-22
volume: 6
number: 1
starting page: 205
ending page: 213
doi: 10.55606/jimek.v6i1.9398

Pengaruh Kualitas Produk, Persepsi Harga dan Word of Mouth Terhadap Keputusan Pembelian Pertamax di Kabupaten Pati
type: item
description: This study aims to examine how product quality, price perception, and word of mouth (WoM) communication influence Pertamax (RON 92) purchasing decisions at a Pertamina gas station in Pati Regency. The approach used is quantitative with data collection through a questionnaire involving 100 respondents. The sampling technique used is non-probability sampling with a purposive sampling method, where respondents are selected based on certain criteria relevant to the study. The collected data were then analyzed using SPSS 25 to test the relationship between variables. The results of the study indicate that product quality and price perception have a significant positive influence on Pertamax purchasing decisions by consumers. In addition, the Word of Mouth (WoM) communication factor is also proven to have a significant positive impact in encouraging purchasing decisions. These findings indicate that product quality, good price perception, and word of mouth recommendations are important factors in influencing consumers in choosing Pertamax at Pertamina gas stations.
creator: Sega Fannalif
creator: Vicky Oktavia
creator: Nanda Purusa
creator: Tito Perdana
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-22
publication date: 2025-12-22
volume: 6
number: 1
starting page: 214
ending page: 226
doi: 10.55606/jimek.v6i1.9408

Peran Pemerintah Nagari dalam Mensukseskan Program Unggulan Bupati Satu Nagari Satu Event
type: item
description: This study aims to analyze the role of the Village Government in making the Regent's Flagship Program One Village One Event a success through a case study of Baluluak Bajarami in Kumango Village, Sungai Tarab District, Tanah Datar Regency. This study uses Soerjono Soekanto's role theory (2013, cited in Mawarni et al., 2024) with a descriptive qualitative approach. Data were obtained through interviews, observations, and documentation studies, then analyzed through the stages of data reduction, data presentation, and drawing conclusions according to Miles and Huberman. The results show that in the active role aspect, the Village Government acts as a figure and leader who carries out socialization, education, coordination, and controls and monitors each stage of the event. In the participatory role aspect, the contribution of human resources, materials, time, and the level of community participation in the implementation of activities is seen. Meanwhile, the passive role aspect is reflected in the attitude of the Village Government that values ​​​​initiatives, is open to other opinions, and values ​​​​every input for the sustainability of the event. The main supporting factors come from local cultural values, local government support, and community and migrant participation, while inhibiting factors include budget limitations. Therefore, strengthening coordination and sustainability strategies are necessary to ensure the event's optimal impact in the future.
creator: Fauzia Rahma
creator: Zulfina Adriani
creator: Try Syeftiani
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-22
publication date: 2025-12-22
volume: 6
number: 1
starting page: 227
ending page: 246
doi: 10.55606/jimek.v6i1.9415

Implementasi Ekonomi Syariah Tanpa Riba Sebagai Model Strategi Masyarakat Nagori Senio Membangun Kemandirian Finansial
type: item
description: This study aims to analyze the understanding, implementation, and strategies of the Nagori Senio community in applying the principles of interest-free (riba-free) Islamic economics as a foundation for strengthening financial independence. A community empowerment approach was employed through socialization, education, and collaboration with village authorities and Islamic financial institutions to enhance Islamic financial literacy and encourage changes in economic behavior. The results indicate that the community's understanding of riba, Islamic contracts (aqad), and muamalah principles is strongly influenced by access to education and experience in utilizing Islamic financial services. Continuous education has been proven to improve the community’s to distinguish between halal and non-halal transactions and promote prudence in selecting financing sources. The implementation of riba-free principles is reflected in the utilization of murabahah, mudharabah, musyarakah, and qardhul hasan contracts, providing fairer and more transparent financing alternatives for both the community and MSME actors. Islamic financial institutions play a crucial role in providing interest-free capital access and helping the community avoid dependency on high-interest loans. Strategies for financial independence are carried out through the enhancement of Islamic literacy, business mentoring, and the use of sustainable Islamic microfinance. These findings demonstrate that riba-free Islamic economics can serve as an effectivframework for strengthening local economic resilience and promoting the welfare development of rural communities.
creator: Azizah Hanum
creator: Windy Adinda Sari
creator: Zahratun Aini
creator: Devi Indriyani
creator: Irfan Fauzan Marpaung
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-24
publication date: 2025-12-24
volume: 6
number: 1
starting page: 247
ending page: 252
doi: 10.55606/jimek.v6i1.9462

Pengaruh Struktur Modal, Modal Intelektual, dan Tax Avoidance terhadap Nilai Perusahaan
type: item
description: This study aims to analyze the effect of capital structure, intellectual capital, and tax avoidance on firm value in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The research is motivated by the strategic role of firm value as a signal of performance and long-term prospects amid economic dynamics, shifting consumer behavior, and post-pandemic policy pressures. A quantitative approach is employed using purposive sampling, resulting in 36 sample companies and 144 firm-year observations based on annual financial reports. Data are analyzed using multiple linear regression with SPSS, preceded by classical assumption tests including normality, multicollinearity, heteroskedasticity, and autocorrelation. The results show that capital structure has a positive and significant effect on firm value, supporting signaling theory which argues that sound financing decisions convey positive information to investors. Intellectual capital has a negative and insignificant effect on firm value, indicating that intellectual assets have not yet been optimally managed or fully appreciated by the market in this sector. Tax avoidance has a positive and significant effect on firm value, consistent with agency theory, suggesting that legally and prudently managed tax avoidance can improve tax efficiency, enhance profitability, and strengthen investor perceptions. Simultaneously, capital structure, intellectual capital, and tax avoidance significantly influence firm value, underscoring the importance of financial structure, intangible resources, and tax strategies in enhancing competitiveness and firm value in the food and beverage industry.
creator: Maria Paschalia Apriliani
creator: Ni Putu Budiadnyani
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-24
publication date: 2025-12-24
volume: 6
number: 1
starting page: 253
ending page: 269
doi: 10.55606/jimek.v6i1.9467

Pengaruh Inklusi Keuangan dan Payment Gateway terhadap Kinerja Keuangan UMKM di Kota Denpasar dengan Literasi Keuangan sebagai Variabel Moderasi
type: item
description: This study examines the effect of financial inclusion and payment gateway usage on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Denpasar City, with financial literacy as a moderating variable. A quantitative survey was conducted using questionnaires distributed to MSME owners who use formal financial services and digital payment instruments, and the data were analyzed with PLS-SEM using SmartPLS 4.0. The results show that both financial inclusion and payment gateway usage have a positive and significant impact on MSME financial performance, while financial literacy strengthens these relationships by enabling business owners to manage and optimize the use of financial products and digital payment systems more effectively. The study concludes that expanding access to financial services, encouraging the adoption of payment gateways, and improving financial literacy are essential strategies to enhance MSME financial performance in the digital era and offer useful insights for policymakers, financial institutions, and MSME stakeholders.
creator: Ni Putu Puja Ardiana Reswari
creator: I Made Suidarma
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-24
publication date: 2025-12-24
volume: 6
number: 1
starting page: 270
ending page: 288
doi: 10.55606/jimek.v6i1.9468

Hubungan Profitabilitas Pada Pengungkapan Corporate Social Responsibility dengan Kepemilikan Institusional Sebagai Pemoderasi
type: item
description: Corporate Social Responsibility (CSR) has evolved into a significant endeavor and has garnered heightened scrutiny from stakeholders regarding its transparency The purpose of this research is to examine mining businesses traded on the Indonesia Stock Exchange between 2021 and 2023 in order to determine whether there is a relationship between CSR disclosure and profitability and whether institutional ownership moderates this relationship. With the help of purposive sampling, the study used 98 observation samples. Moderation regression analysis was used to analyze the relationship between variables . Profitability and CSR disclosure were shown to be positively correlated, according to the analysis. Institutional ownership does not influence the relationship between profitability and CSR disclosure. This research offers theoretical implications concerning stakeholder theory, indicating that an increase in a company's net profit enhances its capacity to implement and disclose CSR programs more effectively, thereby fostering positive relationships and addressing stakeholder interests. This research has practical implications, suggesting that investors may utilize it as a factor in executing transactions inside the capital market.
creator: Alerick Sumanta
creator: Ni Made Dwi Ratnadi
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-29
publication date: 2025-12-29
volume: 6
number: 1
starting page: 289
ending page: 303
doi: 10.55606/jimek.v6i1.9471

Pengaruh Media Sosial dan Herding Behavior terhadap Keputusan Investasi Generasi Z di Kota Denpasar dengan Literasi Keuangan Sebagai Variabel Moderasi
type: item
description: This study titled “The Influence of Social Media and Herding Behavior on Investment Decisions of Generation Z in Denpasar City with Financial Literacy as a Moderating Variable” aims to analyze how social media and herding behavior affect investment decision-making among Generation Z in Denpasar City, and to examine the moderating role of financial literacy. This research employs a quantitative method, with data collected through questionnaires distributed to 100 respondents selected using purposive sampling. The respondents consist of Generation Z individuals who actively invest and use social media. The findings indicate that both social media and herding behavior have a significant positive influence on investment decisions. Furthermore, the moderation analysis reveals that financial literacy weakens the influence of social media and herding behavior on investment decisions among Generation Z. This study contributes to the understanding of how financial literacy can mitigate the impact of unverified information circulating on social media, and highlights the importance of financial education for younger generations to support more rational investment decision-making.
creator: Kadek Dellavia Vinata Prabandari
creator: Ketut Tanti Kustina
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 1
starting page: 304
ending page: 324
doi: 10.55606/jimek.v6i1.9528

Peran Komunikasi Pemasaran dalam Penerapan Strategi Marketing Mix 7P pada Usaha Rental Alat Berat
type: item
description: This study aims to analyze the role of marketing communication in the implementation of the 7P marketing mix strategy at the heavy equipment rental business CV. Dana Karya. Effective marketing communication is considered crucial in building customer loyalty, enhancing service quality, and strengthening the company’s position in a competitive market. The research used a qualitative approach, collecting data through in-depth interviews with 7 informants, including 2 primary informants and 5 supporting informants, as well as direct observation of the company’s operations. The analysis was conducted by linking field findings with the theory of Integrated Marketing Communication (IMC) and the 7P marketing mix concept, covering Product, Price, Place, Promotion, People, Process, and Physical Evidence. The results show that personal communication through WhatsApp, telephone, and direct interaction (Personal Selling) is the most effective channel for building long-term customer relationships, while Word of Mouth (WOM) serves as a natural promotion that enhances the company’s credibility. The application of the 7P marketing mix strategy supports service quality, where People, Process, and Physical Evidence significantly contribute to customer satisfaction. In addition, flexible pricing and the excellent condition of heavy equipment units serve as key differentiators compared to competitors. The study concludes that integrating marketing communication with the 7P marketing mix consistently can increase customer loyalty, service satisfaction, and business sustainability of CV. Dana Karya, with recommendations to strengthen digital promotion and develop a customer relationship management (CRM) program to expand market reach and retain loyal customers.
creator: Gusti Agung Ayu Made Listya Mahadewi
creator: Ni Putu Intan Permatasari
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 1
starting page: 325
ending page: 344
doi: 10.55606/jimek.v6i1.9475

Studi Kualitatif Tentang Transparansi dan Akuntabilitas Laporan Keuangan pada Bank Umum Konvensional
type: item
description: This study aims to analyze the level of transparency and accountability in the financial reporting of conventional commercial banks in Indonesia using a qualitative descriptive approach. The research focuses on the processes of preparing, presenting, and disclosing financial statements in accordance with the principles of Good Corporate Governance (GCG). Data were collected through in-depth interviews with bank management, analysis of financial report documents, and a literature review of accounting standards and Financial Services Authority (OJK) regulations. The findings reveal that most conventional banks have made efforts to enhance transparency through adequate financial disclosure; however, there are still limitations in the presentation of relevant non-financial information for stakeholders. Accountability has been implemented through internal and external audit mechanisms, although its effectiveness is still influenced by auditor independence and the quality of oversight by the board of commissioners. This study is expected to contribute to improving financial reporting practices that are more transparent, accountable, and oriented toward public interest within the banking sector.
creator: Anjeli Roulina Simanjuntak
creator: Yudha Sadry Mezsas Purba
creator: Patar Marulitua Simorangkir
creator: Gebriiella Sitorus
creator: Marianto Yus Siagian
creator: Hamonangan Siallagan
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 1
starting page: 345
ending page: 355
doi: 10.55606/jimek.v6i1.9559

Meningkatkan Minat Adopsi Qris Pada Pedagang Pasar Tradisional di Denpasar: Sebuah Studi Empiris
type: item
description: Abstrak. Penelitian ini meneliti mengenai bagaimana perceived enjoyment, social influences, dan perceived benefit dapat mempengaruhi minat adopsi QRIS di Pasar Tradisional di Denpasar, dengan mempertimbangkan perceived convenience sebagai mediator dan innovativeness sebagai moderator. Penelitian ini dilakukan terhadap para pedagang Pasar Tradisional di wilayah Denpasar dengan melibatkan 120 responden, data yang telah diperoleh diuji melalui SEM-PLS dengan software SmartPLS melalui teknik purposive sampling dengan metode pendekatan kuantitatif. Hasil penelitian ini menunjukan bahwa tingginya tingkat perceived enjoyment, social influences, dan perceived benefit dapat meningkatkan minat adopsi QRIS. Selain itu, uji mediasi menunjukkan bahwa penggunaan QRIS yang memberikan perceived enjoyment, social influences, dan perceived benefit dapat menciptakan perceived convenience yang akhirnya meyakinkan para pedagang untuk mengadopsi QRIS. Namun, innovativeness tidak dapat memperkuat pengaruh perceived enjoyment, social influences, dan perceived benefit terhadap perceived convenience, hal ini dikarenakan tingkatan innovativeness tiap pedagang bersifat relatif. Terlepas dari dimiliki atau tidak dimilikinya innovativeness oleh pedagang, hal tersebut tidak menutup kemungkinan perceived enjoyment, social influences, dan perceived benefit dapat secara langsung mempengaruhi perceived convenience. Secara keseluruhan, minat adopsi QRIS dapat dipengaruhi oleh perceived enjoyment, social influences, dan perceived benefit karena terdapat perceived convenience di dalam penggunaannya. Melalui tingginya minat adopsi QRIS di Pasar Tradisional, dapat dibuktikan bahwa para pedagang telah mendukung digitalisasi pembayaran yang mampu mengurangi resiko keamanan dan penyebaran uang palsu, sehingga dianggap memiliki dampak positif terhadap perputaran ekonomi suatu daerah. Kata Kunci: Perceived Enjoyment
creator: Putu Budihartanti
creator: Ketut Tanti Kustina
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 1
starting page: 356
ending page: 374
doi: 10.55606/jimek.v6i1.9527

Pemanfaatan Tongkol Jagung Sebagai Bahan Deodoran Alami untuk Mengurangi Bau dan Bakteri pada Sepatu
type: item
description: Bad odor and bacterial growth in shoes are common issues experienced by many users, primarily due to the damp conditions after use. Widely available synthetic chemical-based shoe deodorants often raise health concerns and have a negative impact on the environment. Furthermore, corncobs, an abundant agricultural waste product, are underutilized, despite their carbon content and porous structure that have the potential to absorb odors and inhibit bacterial growth. This study aims to test the effectiveness of processed corncobs as a natural deodorant in reducing odor and bacteria in shoes. The research method used a qualitative approach through literature review and interviews with several informants to obtain data on community needs and the potential use of corncobs. The results indicate that corncobs have significant ability to absorb odors and reduce moisture, thereby suppressing the growth of odor-causing bacteria in shoes. Furthermore, the use of corncobs as a natural deodorant is considered safer, environmentally friendly, and has economic prospects due to its readily available and low-cost raw materials.
creator: Yescenia Sigiro
creator: Siska L Batu
creator: Eki Monalisa Br
creator: Yohanna Sitanggang
creator: Putri Kemala Dewi Lubis
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 375
ending page: 390
doi: 10.55606/jimek.v6i1.9570

Determinan Keputusan Pembelian Produk pada Tiktok Shop Aerostreet
type: item
description: This study aims to analyze the determinants of purchase decisions for Aerostreet products on TikTok Shop by focusing on the roles of live streaming and influencers, as well as consumer trust as a mediating variable. The research is motivated by the phenomenon of high Aerostreet sales on TikTok Shop despite consumer complaints regarding product quality, and by previous studies that show inconsistent results regarding the influence of live streaming and influencers on purchase decisions. This research employs a quantitative approach with the TikTok Shop Aerostreet account as the object and involves 160 respondents who have made purchases from the store, selected using purposive sampling. Data were collected through a five-point Likert scale questionnaire and analyzed using SEM-PLS, including outer model testing (validity and reliability) and inner model evaluation (R-square, F-square, Q-square, and hypothesis testing). The results indicate that live streaming and influencers have a positive and significant effect on purchase decisions, and also a positive and significant effect on consumer trust. Consumer trust is likewise shown to have a positive and significant effect on purchase decisions. In addition, consumer trust positively and significantly mediates the relationship between live streaming and purchase decisions, as well as between influencers and purchase decisions on TikTok Shop Aerostreet. These findings confirm that marketing strategies through live streaming and influencers are more effective in driving purchase decisions when they are able to build strong consumer trust.
creator: I Kadek Sudiarta
creator: Putu Purnama Dewi
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 391
ending page: 408
doi: 10.55606/jimek.v6i1.9686

Kendala dan Strategi Penerapan QRIS pada UMKM Warkop Aim Tigander, Desa Kineppen
type: item
description: This article examines the obstacles and strategies for implementing QRIS (Quick Response Code Indonesian Standard) in rural MSMEs, specifically Warkop AIM Tigander in Kineppen Village, Karo Regency, North Sumatra. Digital transformation has changed people's payment patterns, but QRIS adoption in rural areas still faces obstacles such as low digital literacy, cash habits, and resistance to change, not just technical issues. Through qualitative research methods including in-depth interviews and direct observation, it was found that although business owners are familiar with QRIS, its implementation is not optimal. Recommended strategies include community-based education, ongoing mentoring, and improving infrastructure and trust in the security of digital transactions. Support from the government and financial institutions is essential to accelerate the digitalization of MSMEs in rural areas, so that the economic benefits of digital payments can be felt more widely and equitably. This research suggests the need for policies that support the development of digital literacy, as well as intensive training so that MSMEs can adapt to technological changes and increase their competitiveness in an increasingly digital market.
creator: Ramanda Putri
creator: Rizqy Aflaha Najmi Munthe
creator: Selvi Selvi
creator: Samiah BR Harahap
creator: Siti Aisyah
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-03
publication date: 2026-01-03
volume: 6
number: 1
starting page: 409
ending page: 421
doi: 10.55606/jimek.v6i1.9698

Peran Literasi Keuangan dalam Memoderasi Pengaruh Inklusi Keuangan dan Digital Payment terhadap Kinerja UMKM
type: item
description: This study examines the impact of financial inclusion and the use of digital payment on MSME performance, with financial literacy serving as a moderating variable. The research adopts a quantitative approach, employing purposive sampling to select 150 MSME owners as respondents. Data were collected through questionnaires measured using a five-point Likert scale. The data analysis was conducted using Moderated Regression Analysis (MRA) with the assistance of SPSS software. The findings indicate that financial inclusion and digital payment usage have a significant positive effect on MSME performance. Furthermore, financial literacy is proven to strengthen the relationship between financial inclusion and MSME performance, while it weakens the effect of digital payment usage on performance. These results suggest that MSME owners’ financial management capabilities play a crucial role in determining the effectiveness of financial services and digital payment technologies. This study provides important implications for MSME development, particularly highlighting the need to enhance financial literacy so that business owners can optimize the use of financial services and digital technologies to support business performance.
creator: Dewa Ayu Sanisca Tryana Putri
creator: I Gusti Ayu Agung Pradnya Dewi
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-05
publication date: 2026-01-05
volume: 6
number: 1
starting page: 422
ending page: 436
doi: 10.55606/jimek.v6i1.9694

Analysis of The Fiscal Reconciliation Treatment of PT NA in The Determination of Corporate Income Tax
type: item
description: The implementation of the self-assessment tax system in Indonesia is often hindered by regulatory complexity, which triggers compliance issues related to Corporate Income Tax. This phenomenon is highlighted in PT NA, a subsidized LPG distributor, which experienced significant divergence between commercial and fiscal financial statements due to subsidized and non-subsidized transactions. The main objective of this study is to analyze the causes of these differences and examine the implications of the fiscal reconciliation process on the calculation of payable Corporate Income Tax. A quantitative-qualitative case study was conducted at PT NA using the 2021 financial statements that had not been optimally reconciled. The analysis was carried out by comparing commercial Profit and Loss with tax regulations (Article 6 and 9 of the Taxation Law). The main results show the existence of Positive Fiscal Adjustments amounting to IDR 8,978,421,881 and Negative Fiscal Adjustments amounting to IDR 9,046,380,000. These adjustments changed the Taxable Income to IDR 870,136,000 and Underpaid Tax to IDR 133,314,700, indicating substantial adjustments from the initial report. It is concluded that fiscal reconciliation is highly crucial and significantly changes the amount of payable Corporate Income Tax. Inaccuracy in this process risks triggering disputes and fiscal sanctions. Practically, this study serves as an important reference for PT NA and similar entities to reconstruct accurate fiscal reports in order to ensure tax compliance.
creator: Ida Bagus Gede Okta Wismajaya
creator: Putu Purnama Dewi
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-05
publication date: 2026-01-05
volume: 6
number: 1
starting page: 437
ending page: 457
doi: 10.55606/jimek.v6i1.9722

The Role of Fomo in Mediating The Effect of Hedonic Shopping Motivation and Discounts on Impulsive Buying on The Shopee Platform
type: item
description: Changes in the shopping behavior of digital society, particularly Generation Z, show an increase in impulsive buying that occurs spontaneously without careful planning, triggered by ease of access, attractive promotions, and e-commerce features such as those on Shopee that offer fast and seamless transactions. The selection of Denpasar City as the research location is based on its relevance as an economic center with a high proportion of Generation Z and a community that is adaptive to digital technology, making it relevant to examine hedonic shopping motivation, discounts, FOMO, and impulsive buying. The purpose of this study is to identify the effect of each variable, including hedonic shopping motivation, discounts, FOMO, and impulsive buying on the Shopee platform. This study used 115 respondents. The data were then processed using SmartPLS 3 software. The type of data used in this study is quantitative data, with data sources consisting of secondary data and primary data. The data collection technique used a questionnaire distribution, and the data analysis techniques included validity testing, reliability testing, measurement model (outer model), structural model (inner model), and hypothesis testing. The conclusion of this study is that hedonic shopping motivation has a positive and significant effect on FOMO, discounts have a positive and significant effect on FOMO, hedonic shopping motivation has a positive and significant effect on impulsive buying, discounts have a positive and significant effect on impulsive buying, FOMO has a positive and significant effect on impulsive buying, FOMO significantly mediates the relationship between hedonic shopping motivation and impulsive buying, and FOMO also significantly mediates the effect of discounts on impulsive buying. Suggestions for future research include paying attention to the lowest indicators so they can be improved in the future, and expanding the number and variety of respondents so that the results obta…
creator: Dewa Gede Putra Sudiarta
creator: IA Oka Martini
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-05
publication date: 2026-01-05
volume: 6
number: 1
starting page: 458
ending page: 477
doi: 10.55606/jimek.v6i1.9724

Community Empowerment Through the Digitalization of Nagari Administrative Services in Tanah Datar Regency
type: item
description: This study aims to examine how the digitalization of Nagari administrative services can empower communities in Tanah Datar Regency. Using a case study method, the study finds that the digitalization of Nagari administrative services can improve the efficiency and effectiveness of public services, enabling communities to access services more easily and quickly. In addition, digitalization can enhance the transparency and accountability of Nagari governance. The study also finds that the implementation of e-government through online applications can improve the quality of public services in Tanah Datar Regency. Thus, the digitalization of Nagari administrative services can be a strategy to empower communities and enhance the quality of public services. However, the study also highlights several challenges in implementing the digitalization of Nagari administrative services, such as limitations in information and communication technology infrastructure and the insufficient capability of human resources in using digital technology. Therefore, training and support are required to enhance the capacity of human resources in utilizing digital technology.
creator: Ana Zahara
creator: Eka Chyntia
creator: Muhaddis Muhaddis
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-05
publication date: 2026-01-05
volume: 6
number: 1
starting page: 478
ending page: 488
doi: 10.55606/jimek.v6i1.9725

Dinamika Konflik dalam Organisasi: Identifikasi Ciri-Ciri dan Faktor Penyebabnya
type: item
description: This study aims to examine in depth the concept of conflict, characteristics of conflict, and factors causing conflict based on theoretical perspectives and previous research findings. This study uses a qualitative approach with a library research method, which utilizes secondary data in the form of textbooks on management and organizational behavior, national and international scientific journals, and academic articles relevant to the topic of conflict. Data collection was conducted through documentation studies, then analyzed using qualitative descriptive analysis techniques by classifying conflict concepts, identifying the main characteristics of conflict, and analyzing various factors causing conflict in a systematic and comprehensive manner. The results of the study show that conflict is a phenomenon that cannot be separated from the dynamics of individual and group interactions in organizations and educational environments. Conflict generally arises due to differences in interests, perceptions, values, attitudes, backgrounds, and goals to be achieved. Therefore, a comprehensive understanding of the concepts, characteristics, and causes of conflict is very important as a basis for designing effective, constructive, and sustainable conflict management strategies to improve organizational performance and the quality of work and learning relationships.
creator: I Gusti Ayu Apsari Pradnya Dewi
creator: Ni Putu Keisya Anatasia
creator: Ni Kadek Dwi Anatasya
creator: Ni Putu Friska Ayu Damayanti
creator: Ni Luh Nadia Eka Yanthi
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 6
number: 1
starting page: 489
ending page: 500
doi: 10.55606/jimek.v6i1.9728

Implementasi Projek Penguatan Profil Pelajar Pancasila (P5) dalam Pembelajaran IPA untuk Meningkatkan Pemahaman Keanekaragaman Makhluk Hidup dan Lingkungan pada Siswa SD Negeri 1 Bambel
type: item
description: This study aims to explain the implementation of the Pancasila Student Profile Strengthening Project (P5) in science teaching to improve students' understanding of the diversity of living things and the environment at SD Negeri 1 Bambel. The methodology used was a descriptive qualitative approach with data collection through observation, interviews, and documentation. The research findings indicate that the implementation of P5 for the Sustainable Lifestyle theme took place in a planned manner through environmental observation activities, data collection on organisms, classification of living things, and the creation of campaign media for environmental awareness. Student participation increased significantly, as evidenced by their enthusiasm in group work and project presentations. The learning evaluation also showed an increase in understanding of science concepts, from an average pre-test score of 67.5 to 80.2 in the post-test. In addition to cognitive improvements, the P5 project also strengthened students' character in aspects of critical thinking, creativity, cooperation, communication, and environmental awareness. Some challenges faced included time management and differences in ability among students. Overall, the implementation of P5 in science teaching proved effective in developing students' conceptual understanding and character comprehensively.
creator: Aanzar Mizana Nugraha
creator: Suyit Ratno
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-05
publication date: 2026-01-05
volume: 6
number: 1
starting page: 501
ending page: 510
doi: 10.55606/jimek.v6i1.9764

Pengaruh Disiplin Kerja dan Kompetensi terhadap Kinerja Karyawan Pada PT. Pos Indonesia (Persero) Cabang Baturaja
type: item
description: This study aims to examine the influence of work discipline and competence on employee performance at PT Pos Indonesia (Persero) Baturaja Branch. Data were collected through a questionnaire distributed to 30 respondents. The data analysis technique used was multiple linear regression.The partial analysis results showed that work discipline had a significant effect on employee performance, with a t-value of 4.728. Competence also significantly influenced employee performance, with a t-value of 7.048 and a significance level of 0.000, which is lower than α = 0.05. Simultaneously, work discipline and competence jointly had a significant effect on employee performance, with an F-value of 109.134. The coefficient of determination (R Square) was 0.890, indicating that 89.0% of the variation in employee performance is explained by work discipline and competence, while the remaining 11.0% is influenced by other variables not examined in this study, such as motivation, job satisfaction, stress levels, compensation systems, and job design (Nurfitriani, 2022).
creator: Palupi Indah Sari
creator: Darman Syafei
creator: Nourma Wulanda
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-06
publication date: 2026-01-06
volume: 6
number: 1
starting page: 511
ending page: 527
doi: 10.55606/jimek.v6i1.9765

Pengaruh Sektor Pariwisata dan Investasi terhadap Pendapatan Asli Daerah Kabupaten di Luar SARBAGITA
type: item
description: The tourism sector is a primary driver of Bali's economy, particularly in the SARBAGITA region (Denpasar, Badung, Gianyar, and Tabanan), which contributes the largest Regional Original Income (PAD). In contrast, areas outside SARBAGITA, including Jembrana, Buleleng, Karangasem, Bangli, and Klungkung, have more tourist attractions but contribute less to PAD, indicating a development gap. This study analyzes the influence of tourism and investment sectors on PAD in regencies outside SARBAGITA during 2016–2022. Independent variables include tourist visits, hotels, restaurants, and investment, while PAD is the dependent variable. A quantitative panel data approach using Panel Least Squares (PLS) regression was applied. Results show that tourist visits and investment have no significant partial effect on PAD, whereas hotels and restaurants positively and significantly influence PAD. Simultaneously, all four variables significantly affect PAD, with an Adjusted R-Square of 70.93%, suggesting that the variables explain most PAD variations, while 29.07% is influenced by factors outside the model. Based on these findings, it is recommended that local governments outside SARBAGITA focus on increasing tourists’ length of stay and strategically developing hotels and restaurants according to zoning regulations to ensure tourism growth is sustainable and minimizes land conversion issues.
creator: Ni Putu Dewi Prawerti
creator: I Wayan Priyana Agus Sudharma
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-06
publication date: 2026-01-06
volume: 6
number: 1
starting page: 528
ending page: 549
doi: 10.55606/jimek.v6i1.9768

Strategi Pemasaran Word of Mouth dalam Membangun Reputasi dan Meningkatkan Pelanggan Toko Bangunan UD. Putri Jaya Denpasar
type: item
description: This study aims to analyze the role of Word of Mouth (WOM) marketing strategies in building business reputation and increasing the number of customers at UD Putri Jaya Building Materials Store in Denpasar. The increasingly intense competition in the building materials retail sector requires the implementation of effective, adaptive, and low-cost marketing strategies, making WOM a strategic alternative due to its high credibility derived from real customer experiences. This research employed a descriptive qualitative method with a case study approach. Data were collected through in-depth interviews, observations, and documentation involving the business owner, employees, as well as regular and new customers. Data analysis was conducted using the interactive model of Miles, Huberman, and Saldaña, which includes data reduction, data display, and conclusion drawing. The results indicate that Word of Mouth serves as the primary marketing strategy at UD Putri Jaya and is formed organically through positive customer experiences. The effectiveness of WOM is supported by the implementation of the 7P marketing mix, including product quality and completeness, competitive and reasonable pricing, strategic location and delivery services, friendly and informative employee interactions, efficient service processes, and well-maintained physical facilities. These factors contribute to customer satisfaction, trust, and a positive business reputation, which in turn encourage repeat purchases, customer loyalty, and customers’ willingness to recommend UD Putri Jaya to others. Therefore, it can be concluded that Word of Mouth is an effective marketing strategy for building reputation and increasing the number of customers at UD Putri Jaya Building Materials Store in Denpasar.
creator: I Putu Mas Oktaviana Howard
creator: Ni Ketut Arniti
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-07
publication date: 2026-01-07
volume: 6
number: 1
starting page: 550
ending page: 570
doi: 10.55606/jimek.v6i1.9823

Pengaruh Diversifikasi Portofolio, Market Timing, dan Fund Manager Skill Tehadap Kinerja Reksa Dana Saham di Indonesia
type: item
description: The investigation explores how spreading investments across assets, predicting market shifts, and the talents of fund leaders shape the results of stock-based mutual funds in Indonesia. Amid a fast-paced and rivalrous financial market scene, the achievements of these funds hinge on the approaches used by their investment overseers. Spreading out holdings across different shares lowers potential losses, whereas spotting the best market entry and exit points showcases a leader's savvy. Meanwhile, the proficiency of fund managers highlights their insight, background, and thoughtful moves to boost portfolio gains. Employing a numerical strategy, the work draws on secondary info from official performance summaries of OJK-approved stock mutual funds during a set timeframe. Fund outcomes are mainly judged using Jensen’s Alpha, and insights are drawn through multi-variable linear modeling to see the weight of each factor on performance.Findings show that asset spreading and market prediction skills have a beneficial but minor role in fund outcomes. However, manager abilities deliver a strong and meaningful boost, suggesting that the wisdom and track record of investment heads are central to stock mutual fund triumphs in Indonesia. This points to the value of expert managers for solid portfolio handling, plus the push to refine spreading and timing tactics that better match evolving market trends.
creator: Ardiyansyah Prawirautama Ali
creator: Marlinda Ina
creator: Maria Yovita R. Pandin
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-07
publication date: 2026-01-07
volume: 6
number: 1
starting page: 571
ending page: 583
doi: 10.55606/jimek.v6i1.9807

Pengenalan E-Commerce: Peluang dan Tantangan bagi UMKM Desa Sikeben Kecamatan Sibolangit Kabupaten Deli Serdang
type: item
description: MSMEs in Sikeben Village have the potential to sell their products widely because the quality of their products is competitive with those of other MSMEs. Currently, MSMEs in Sikeben Village face limitations in accessing wider markets due to their conventional marketing systems. This condition has resulted in the potential of local products, which actually have high selling value, being less known to consumers outside the Sikeben village area. This is evidenced by the fact that, to date, no MSMEs in Sikeben Village have utilized e-commerce to sell their products. Through this activity, the people of Sikeben Village were introduced to the use of e-commerce as a medium for online promotion and sales, while also identifying obstacles that arise in the introduction of e-commerce websites. This community service program was carried out through direct training in Sikeben Village. This community service program was carried out through direct training in Kampai Village using the Participatory Action Research (PAR) method. As a result of this activity, MSMEs began to learn how to use Facebook to market their products. Participants were taught how to create business pages, upload products, and promote them in order to reach buyers outside Sikeben Village.
creator: Cahaya Aqila
creator: Dewi Santri
creator: Muhammad Abdillah
creator: Luthfiah Mianda
creator: M. Fakhriza
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-07
publication date: 2026-01-07
volume: 6
number: 1
starting page: 584
ending page: 591
doi: 10.55606/jimek.v6i1.9818

Pengaruh Green Investment dan Good Corporate Governance terhadap Pengungkapan Emisi Karbon
type: item
description: The high carbon emissions produced by companies in the energy sector in Indonesia have not been accompanied by an adequate level of transparency through carbon emissions disclosure, making it an important issue in the context of sustainability. This study aims to analyze the effect of green investment and good corporate governance on carbon emissions disclosure in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The dependent variable in this study is carbon emissions disclosure, while the independent variables include green investment and good corporate governance. This study uses a quantitative approach with secondary data obtained through purposive sampling, in the form of 50 annual reports and sustainability reports accessed from the official websites of the IDX and related companies. Data processing and testing were carried out using the Eviews 13 application with an i-random effect model. The analysis stages included descriptive statistics, panel data regression model selection, classical assumption testing, correlation coefficient testing, determination coefficient testing, and hypothesis testing. The results of the study show that green investment has no effect on carbon emission disclosure. Meanwhile, good corporate governance has an effect on carbon emission disclosure. Simultaneously, green investment and good corporate governance are proven to have an effect on carbon emission disclosure.
creator: Nur Zahra Luthfiani
creator: Anike Putri
creator: Kaca Dian Meila
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-07
publication date: 2026-01-07
volume: 6
number: 1
starting page: 592
ending page: 603
doi: 10.55606/jimek.v6i1.9886

Pengaruh Gender Diversity, Kepemilikan Manajerial, dan Kepemilikan Publik terhadap Nilai Perusahaan
type: item
description: Firm value reflects investors’ perceptions of a company’s performance and future prospects. However, improvements in financial performance are not always followed by increases in firm value, particularly in manufacturing companies listed on the Indonesia Stock Exchange. This phenomenon indicates that non-financial factors may also play an important role. This study aims to examine the effect of gender diversity, managerial ownership, and public ownership on firm value. The research employs a quantitative causal approach using secondary data obtained from annual reports of manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The sample was selected using purposive sampling, resulting in 29 companies with 116 observations. Data were analyzed using multiple linear regression after passing classical assumption tests. Firm value is measured using Price to Book Value, while gender diversity is measured by the proportion of female directors, managerial ownership by the percentage of shares owned by management, and public ownership by the percentage of shares owned by the public. The results of this study are expected to provide empirical evidence regarding the role of corporate governance and ownership structure as signals that influence firm value, as well as practical implications for management, investors, and regulators in enhancing firm value.
creator: I Kadek Dida Ari Saputra
creator: Ni Putu Budiadnyani
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-08
publication date: 2026-01-08
volume: 6
number: 1
starting page: 604
ending page: 615
doi: 10.55606/jimek.v6i1.9874

Value Co-Creation dan Pengaruhnya terhadap Customer Loyalty dalam Ekosistem Digital: Analisis Regresi Sederhana
type: item
description: This research is motivated by the increasing interaction between customers and various digital platforms, which has given rise to the phenomenon of value co-creation, where customers no longer act as passive users but are actively involved in creating service value. This study aims to examine the effect of Value Co-Creation (X) on Customer Loyalty (Y) in the digital ecosystem in Indonesia. The research method used a quantitative approach with a survey technique, involving respondents who had been active users of digital platforms for at least six months. Data analysis was performed using simple regression in SPSS to examine the direct relationship between variables. The results show that Value Co-Creation has a positive and significant effect on Customer Loyalty, meaning that the higher the customer's involvement in the co-creation process, the higher their level of loyalty to the digital platform. Theoretically, this finding strengthens the literature on the importance of customer participation in digital services as a factor in shaping loyalty. Practically, this research provides implications for digital platform managers to continue encouraging user participation through interaction, feedback, and personalization to increase customer retention and loyalty.
creator: Raga Aquino
creator: E. Rahmat Taufik
creator: Heri Sapari Kahpi
creator: Suhroji Adha
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-08
publication date: 2026-01-08
volume: 6
number: 1
starting page: 616
ending page: 625
doi: 10.55606/jimek.v6i1.9966

Hubungan Profitabilitas, Ukuran Perusahaan, dan Kualitas Audit pada Nilai Perusahaan
type: item
description: This study aims to examine the relationship between profitability, firm size, and audit quality and firm value in food and beverage companies listed on the Indonesia Stock Exchange during the 2019–2023 period. Firm value is proxied by Price to Book Value (PBV), profitability is measured using Return on Assets (ROA), firm size is measured by the natural logarithm of total assets, while audit quality is proxied by the auditor’s opinion. This study employs a quantitative associative approach using secondary data obtained from annual financial statements and independent audit reports. The research sample consists of 19 food and beverage companies, resulting in 95 firm-year observations, selected using purposive sampling. Data analysis techniques include descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing using SPSS version 25. The results show that profitability, firm size, and audit quality simultaneously have a significant effect on firm value. However, partially, profitability, firm size, and audit quality do not have a significant effect on firm value. These findings indicate that investors in the food and beverage sector do not rely solely on profitability, company size, or auditor opinions when assessing firm value, but also consider other factors such as growth prospects, business stability, and long-term managerial strategies. This study is expected to contribute to the literature on firm value and provide practical implications for management and investors in investment decision-making.
creator: I Wayan Pradnya Ari Suta
creator: I Made Karya Utama
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-08
publication date: 2026-01-08
volume: 6
number: 1
starting page: 626
ending page: 643
doi: 10.55606/jimek.v6i1.9985

Implementasi Lean Warehouse terhadap Produktivitas Operasional Pengiriman di PT. ABC
type: item
description: This study aims to analyze the level of lean warehouse implementation and the dominant aspects that can affect the productivity of shipping operations at PT. ABC. The approach adopted in this study is quantitative descriptive by distributing questionnaires to respondents involved in shipping operations both in administration and in the field. The results obtained that the level of lean warehouse implementation reached 55.17%, which indicates that most lean warehouse aspects have been implemented but are not optimal in some aspects. The dimensions of motion, waiting, overprocessing, transportation, and flow management are still in the "less good" category, while defects and HRM are classified as "good". This condition is at the level of shipping operational productivity which only reached 53%. The lean warehouse aspects that most dominantly affect productivity are waiting and motion, which are related to punctuality as well as the arrangement and quantity of work in the warehouse. This study provides recommendations for improving lean warehouse implementation, especially in dimensions that are still less than optimal. Improving process arrangement and reducing waiting time will increase overall efficiency and productivity, thereby influencing company performance in achieving better operational goals.
creator: Fadila Ainur Rahma
creator: Ma’ruf Ma’ruf
creator: Wenny Ananda Larasati
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-09
publication date: 2026-01-09
volume: 6
number: 1
starting page: 644
ending page: 652
doi: 10.55606/jimek.v6i1.9994

Pengaruh Financial Behavior terhadap Kinerja Keuangan UMKM Studi Kasus pada Industri Ritel Parfum di Bali
type: item
description: Retail perfume MSMEs in Bali have experienced rapid growth; however, they continue to face challenges in financial management. The financial behavior of business owners such as overconfidence, anchoring, loss aversion, and risk aversion has the potential to influence the quality of financial decision-making and ultimately affect MSME financial performance. Therefore, this study aims to analyze the effects of these four financial biases on the financial performance of retail perfume MSMEs in Bali. This research employs a quantitative approach involving 100 respondents who are owners or managers of retail perfume MSMEs in Bali. Data were collected through questionnaires that had been tested for validity and reliability. Multiple linear regression analysis was used to examine the effect of each financial behavior variable on financial performance. The results indicate that all four financial behavior variables overconfidence, anchoring, loss aversion, and risk aversion have a negative and significant effect on MSME financial performance. These findings suggest that the higher the level of behavioral financial bias possessed by business actors, the lower the resulting financial performance. Psychological biases in financial decision-making are proven to be factors that weaken the effectiveness of MSME financial management. Therefore, reducing behavioral biases and improving analytical capabilities are necessary for MSME actors to make more rational financial decisions and enhance business financial performance.
creator: Nur Samsi
creator: Komang Sri Widiantari
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-09
publication date: 2026-01-09
volume: 6
number: 1
starting page: 653
ending page: 674
doi: 10.55606/jimek.v6i1.9962

Analisis Determinan Sektor Pariwisata Terhadap Pendapatan Asli Daerah Kabupaten/Kota di Provinsi Nusa Tenggara Timur
type: item
description: East Nusa Tenggara (NTT) Province possesses tourism potential that is recognized both nationally and internationally. However, the actual contribution of this sector to local revenue (PAD) remains significantly lower compared to Bali and West Nusa Tenggara (NTB). This phenomenon indicates a gap between the existing potential and the optimization of the tourism sector. This study aims to analyze the simultaneous and partial effects of the number of tourist attractions, hotels, and restaurants on the local revenue of regencies/municipalities in East Nusa Tenggara Province. The study employs panel data consisting of cross-section and time-series data from 2016 to 2023. Data analysis was conducted using panel data regression with the assistance of Eviews-12 software. The findings reveal that the number of tourist attractions, hotels, and restaurants simultaneously exert a significant influence on local revenue (PAD) in regencies/municipalities of East Nusa Tenggara Province. Partially, the number of tourist attractions has a positive and significant effect on local revenue (PAD). Likewise, the number of hotel rooms shows a positive and significant effect on local revenue (PAD). Furthermore, the number of restaurants also has a positive and significant effect on local revenue (PAD) in regencies/municipalities across East Nusa Tenggara Province.
creator: Kristian Adiputra Jelamu
creator: I Wayan Priyana Agus Sudharma
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-09
publication date: 2026-01-09
volume: 6
number: 1
starting page: 675
ending page: 696
doi: 10.55606/jimek.v6i1.10006

Implementasi Media Canva pada Pembelajaran IPA dan Pendekatan Deep Learning pada Pembelajaran Bahasa Inggris terhadap Motivasi Belajar Siswa SMP Negeri 3 Galesong Selatan
type: item
description: This study aims to analyze the simultaneous effect of implementing Canva, an interactive visual media, in Science (Ilmu Pengetahuan Alam/IPA) and the application of the Deep Learning approach (in-depth and contextual learning) in English on improving students' learning motivation at SMP Negeri 3 Galesong Selatan. Learning motivation is measured as a dependent variable crucial for academic success in the digital era. This research uses a Mixed Methods design with an embedded quasi-experimental model, supported by descriptive qualitative data through in-depth observations and interviews. The research sample consists of seventh-grade students who were the subjects of the Canva intervention in Science, and eighth-grade students who were the subjects of the Deep Learning intervention in English, each compared with a control group. The results of the paired t-test hypothesis test showed a significant and positive increase in students' learning motivation in both intervention groups. Qualitatively, Canva proved effective in visualizing complex Science concepts, facilitating understanding and creativity. Meanwhile, Deep Learning successfully contextualized English through authentic projects, enhancing material relevance and student independence. The main conclusion of this study is that the combination of visual technology innovation and the adoption of pedagogy focused on in-depth understanding is a transformative strategy for fostering strong intrinsic learning motivation at the junior high school level.
creator: EIsan Pebrianto
creator: Yudhy Afrianto
creator: Satria Satria
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-09
publication date: 2026-01-09
volume: 6
number: 1
starting page: 697
ending page: 708
doi: 10.55606/jimek.v6i1.10026

Menyiapkan Talenta Digital: Strategi Pengembangan Sumber Daya Manusia dalam Menghadapi Disrupsi AI
type: item
description: This research aims to analyze human resource (HR) development strategies in dealing with artificial intelligence (AI) disruption and formulate a digital talent development model based on AI readiness. The global world of work is currently undergoing a major transformation due to technological advances, such as AI, automation, and machine learning, which are causing conventional skills to be increasingly replaced by digital systems. The research approach employed is qualitative descriptive, with a phenomenological analysis conducted through in-depth interviews and literature reviews of industry practitioners, educators, and students in the field of digital technology. Data analysis was conducted using the thematic analysis method to identify patterns of strategy, skill gaps, and collaborative roles between education and industry in the development of digital talents. The results indicate that effective human resource development in response to AI disruption must focus on three key aspects: strengthening the lifelong learning ecosystem, implementing reskilling and upskilling based on digital technology, and fostering collaboration among academics, industry, and government through the Triple Helix approach. The skills most needed in the AI era include a combination of digital literacy, data analytics, AI awareness, critical thinking, creativity, and emotional intelligence. In addition, formal education and industrial training must complement each other in creating adaptive, innovative, and competitive human resources. This research strengthens the relevance of Human Capital Theory, Digital Transformation Framework, and Lifelong Learning Concept as a theoretical foundation in designing digital talent development strategies in the era of the Industrial Revolution 5.0.
creator: Sinta Bella Agustina
creator: Abdul Rahman
creator: Yike Diana Putri
creator: M. Bambang Purwanto
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-09
publication date: 2026-01-09
volume: 6
number: 1
starting page: 709
ending page: 727
doi: 10.55606/jimek.v6i1.10027

Pengaruh FDI, Ekspor, dan Pengguna Internet terhadap Pendapatan Industri Video Game Lima Negara ASEAN
type: item
description: The video game industry has grown into one of the most dynamic pillars of the digital economy in the ASEAN region, driven by technological acceleration and economic factors that also influence the development of this industry. This study aims to analyze the influence of foreign direct investment (FDI), exports, and internet users on the revenue of the video game industry in five ASEAN countries during the period 2013-2023. The data used is 11 years of time series data obtained from Statista, New Zoo, and the World Bank. Panel data regression was used to test the relationship between these variables and the revenue of the video game industry in the ASEAN region. The results show that simultaneously, FDI, exports, and internet users have a significant effect on the revenue of the video game industry in five ASEAN countries. Partially, FDI has a negative and significant effect on the revenue of the video game industry in five ASEAN countries. Meanwhile, exports and internet users have a positive and significant effect. These findings indicate that an increase in exports and internet users plays an important role in driving an increase in the video game industry revenue of the five ASEAN countries. Meanwhile, an increase in FDI hinders the video game industry revenue of the five ASEAN countries. Therefore, policymakers and industry players should focus more on strengthening the local IP export ecosystem and equalizing digital infrastructure, as well as formulating strategies to attract FDI.
creator: I Kadek Ardita Mahendra
creator: I Nyoman Wahyu Widiana
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-09
publication date: 2026-01-09
volume: 6
number: 1
starting page: 728
ending page: 748
doi: 10.55606/jimek.v6i1.10023

Pengaruh Musim Liburan dan Promosi Digital terhadap Keputusan Berkunjung The Lawu Park di Solo Raya
type: item
description: This study analyzes the effect of holiday seasons and digital promotion on visitors’ decisions to visit The Lawu Park in the Solo Raya region. A quantitative explanatory approach was employed to examine the relationship between seasonal factors, digital marketing, and tourist decision-making. Data were collected through an online questionnaire distributed to 124 respondents who had the potential or experience to visit The Lawu Park. The holiday season variable was measured through indicators of leisure time availability and holiday frequency, while digital promotion was assessed based on social media advertising, promotional programs, interactivity, and ease of information access. The data were analyzed using multiple linear regression after passing validity, reliability, and classical assumption tests. The results indicate that both the holiday season and digital promotion have a positive and significant influence on visiting decisions. Holiday periods provide greater opportunities for travel, while digital promotion strengthens destination awareness and tourist confidence. These findings emphasize the importance of integrating digital promotion strategies with holiday momentum to enhance tourist visits and support effective tourism marketing management.
creator: Afnia Ayu Safitri
creator: Muhammad Syihabuddin
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-10
publication date: 2026-01-10
volume: 6
number: 1
starting page: 749
ending page: 760
doi: 10.55606/jimek.v6i1.10039

Pengaruh Digital Payment, Digital Marketing, Modal dan Literasi Keuangan terhadap Peningkatan Pendapatan Usaha Kecil di Kota Banjarmasin
type: item
description: This study aims to analyze the influence of digital payment, digital marketing, capital, and financial literacy on increasing small business income in Banjarmasin City. The research approach used was quantitative correlation with a sample of 45 small businesses in the culinary sector determined through purposive sampling techniques. Data were collected through a Likert scale questionnaire and analyzed using multiple linear regression with the help of SPSS software version 26. The results of the study show that partially or simultaneously, the variables of digital payment, digital marketing, capital, and financial literacy have a positive and significant effect on increasing small business income. Among the variables studied, digital marketing proved to be the most dominant factor in driving increased revenue. These findings confirm that the use of digital technology, effective capital management, and improving financial literacy are important aspects in supporting the sustainability and growth of small businesses, especially in the culinary sector. This research provides practical implications for small business actors to further optimize digital marketing strategies, strengthen financial management, and utilize digital payment services as an effort to increase competitiveness and business revenue.
creator: Pipit Angelia Widiarti
creator: Ibnu Sutomo
creator: Muhammad Hafizh
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-12
publication date: 2026-01-12
volume: 6
number: 1
starting page: 761
ending page: 779
doi: 10.55606/jimek.v6i1.10034

Peran Brand Awareness dalam Memediasi Pengaruh Digital Advertising dan Flash Sale terhadap Keputusan Pembelian di TikTok Shop
type: item
description: This study aims to examine the role of brand awareness in mediating the effect of digital advertising and flash sale promotions on purchase decisions on TikTok Shop. Along with the shift in shopping behavior toward digital platforms, social commerce platforms such as TikTok Shop have become highly competitive arenas that require a comprehensive understanding of the factors driving consumer transactions. This research adopts a quantitative approach, with data collected through questionnaires distributed to 190 TikTok Shop users in Denpasar City. The sampling technique employed was proportional stratified random sampling across four districts in Denpasar City. The collected data were analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) approach through SmartPLS 4.0 software. The results indicate that digital advertising and flash sale promotions have a positive and significant effect on purchase decisions. In addition, both variables also have a positive and significant effect on TikTok Shop platform brand awareness. TikTok Shop brand awareness is proven to have a positive and significant effect on purchase decisions and serves as a partial mediating variable in the relationship between digital advertising and flash sale promotions and users’ purchase decisions on TikTok Shop.
creator: Giovvani Angela Gunawan
creator: Kadek Devi Kalfika Anggria Wardani
creator: Made Mulyadi
creator: Kadek Wulandari Laksmi P.
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-12
publication date: 2026-01-12
volume: 6
number: 1
starting page: 780
ending page: 796
doi: 10.55606/jimek.v6i1.10035

Pengaruh Partisipasi Anggaran, Akuntansi PertanggungJawaban, dan Kepemimpinan terhadap Kinerja Manajerial
type: item
description: This study aims to analyze the influence of budget participation, responsibility accounting, and leadership on managerial performance at Bank Jakarta. Performance is an important factor for continuous improvement and innovation, to measure capabilities, achievements and obstacles in the process of resource utilization, and to achieve appropriate and optimal goals. There are several factors that have the potential to influence managerial performance, namely budget participation, responsibility accounting, and leadership. Where budget participation provides an active role to managers in the company's budget preparation process that can increase managers' understanding of organizational goals, increase motivation, and improve managerial performance. Then, responsibility accounting can measure and control performance based on the responsibilities of each section, thus encouraging managers to act more responsibly towards achieving organizational goals, and can increase work motivation and transparency in performance evaluation. Meanwhile, leadership, where leadership style can shape manager behavior and performance. Participative and supportive leaders can strengthen manager involvement in decision-making and increase loyalty to the organization. This research is a quantitative study. The data collection technique used a questionnaire with a sample of 32 respondents. The collected data was processed for testing using SPSS Version 31. The results of the partial test (t-test) showed that responsibility accounting had a positive and significant effect on managerial performance. Meanwhile, budgetary participation and leadership had no effect on managerial performance. The results of the simultaneous test (f-test) showed that budgetary participation, responsibility accounting, and leadership had an effect on managerial performance.
creator: Destiani Andini Syafitri
creator: Wati Rosmawati
creator: Morina Barus
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-12
publication date: 2026-01-12
volume: 6
number: 1
starting page: 797
ending page: 808
doi: 10.55606/jimek.v6i1.10125