Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
type: channel
description: Journal Title: Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Initials: JURIMBIK Frequency: Februari, Juni dan Oktober Print ISSN: 2827-8143 Online ISSN: 2827-7961 Editor in Chief: Dr. Iwan Koerniawan, M.Th., M.Si DOI: 10.55606 Publisher: Lembaga Pengembangan Kinerja Dosen Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan E-ISSN: 2827-7961 (Online) / P-ISSN: 2827-8143 (print) merupakan Jurnal yang diterbitkan oleh Lembaga Pengembangan Kinerja Dosen. Jurnal ini terakreditasi SINTA 5 (Surat Keputusan Direktur Jenderal Pendidikan Tinggi, Riset, dan Teknologi Nomor 0173/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. Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan adalah untuk menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai Ilmu bidang Manajemen Bisnis, Keuangan dan kewirausahaan, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Manajemen, Bisnis, Keuangan dan Kewirausahan dari seluruh Indonesia, dalam melakukan pertukaran informasi tentang hasil-hasil penelitian terbaru yang telah dilakukan. Jurnal ini terbit 3 kali dalam setahun yaitu pada bulan Februari, Juni dan Oktober Indexed by : Journal Sponsors and Partners :
publisher: Lembaga Pengembangan Kinerja Dosen
language: en-US
publication name: Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
issn: 2827-8143
items: Inovasi Produk Tahu Gurilem Cipatat Berdasarkan Keinginan dan Kebutuhan Konsumen Menggunakan Quality Function Deployment
items: Analisis Pemborosan Waktu Tunggu Distribusi Bantuan Bahan Pangan oleh PT Pos Baros Menggunakan Lean Management
items: Ukuran Perusahaan sebagai Moderator Pengaruh Dividen dan Kinerja terhadap Nilai di Sektor Konsumsi
items: Pengaruh Beban Kerja Terhadap Motivasi Tenaga Kerja Perawat di Rumah Sakit Muhammadiyah Bandung
items: Persepsi Konsumen Terhadap Promosi Wajit Cililin Wajit Pusaka Utama Ibu Hj. Erum di Instagram
items: Pengaruh Knowledge sharing, Motivasi Kerja, dan Etos Kerja Terhadap Kinerja Pegawai Dinas Perhubunggan Kota Semarang
items: Pengaruh Kualitas Produk, Harga, dan Strategi Pemasaran Terhadap Daya Beli Masyarakat dengan Kepuasan Konsumen sebagai Variabel Intervening
items: Pengaruh Capital Intensity, Umur Perusahaan, dan Sales Growth Terhadap Agresivitas Pajak
items: Keputusan Pembelian Memediasi Fasilitas dan Persepsi Harga Terhadap Minat Beli Ulang
items: Perilaku Keuangan Memediasi Hubungan Hedonisme, Perencanaan Keuangan dan Stres Keuangan Terhadap Pengelolaan Keuangan Pribadi
items: Pengaruh Literasi Keuangan, Inklusi Keuangan, dan Pembayaran Digital terhadap Kinerja UMKM
items: Penerapan SA 500 pada Prosedur Audit Utang Usaha
items: Pengaruh Pertumbuhan Penjualan, Capital Intensity, dan Ukuran Perusahaan Terhadap Tax Avoidance
items: Pengaruh Hutang dan Penjualan Terhadap Laba Bersih pada PT Bara Multisuksessarana Tbk.
items: Evaluasi PSAP No. 05 dan Sistem Informasi untuk Efisiensi serta Akuntabilitas Persediaan RSUD MDA
items: Pengaruh Daya Tarik dan Persepsi Harga Terhadap Minat Berkunjung Kembali Melalui Kepuasan Wisatawan Sebagai Variabel Mediasi
items: Analisis Kinerja Coretax dalam Proses Pembuatan E-Bupot PPh Pasal 21 di PT XYZ
items: Analisis Kesesuaian Penerapan Prosedur Analitis dalam Audit Utang Usaha Terhadap Standar Audit (SA) 520 oleh KAP ABC
items: Pengaruh Penggunaan TikTok Shop Terhadap Kepuasan Generasi Z di Cikarang
items: Pengaruh Kualitas Pelayanan Account Representative, Sosialisasi Perpajakan, Digitalisasi Perpajakan, dan Tingkat Pendidikan Terhadap Kepatuhan Wajib Pajak UMKM
items: Cloud Accounting dalam Transformasi Digital Akuntansi: Kajian Literatur
items: Optimalisasi Proses Penagihan dan Pembayaran Rekening Air Bagi Pelanggan Instansi Pemerintah Sipil dalam Layanan Publik
items: Pengaruh Tingkat Kepercayaan kepada Pemerintah, Literasi Perpajakan, Sosialisasi Perpajakan dan Tingkat Pendidikan terhadap Ketidakpatuhan Wajib Pajak UMKM di Kota Padang
items: Pengaruh Work-Life Balance dan Lingkungan Kerja Terhadap Turnover Intention Karyawan Gen Z di Karawang
items: Reformasi Klasifikasi Liabilitas dan Ekuitas dalam Akuntansi Keuangan: Kajian Literatur
items: Analisis Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Manajemen Laba Sektor Consumer Non Cyclicals di BEI
items: Etika Audit dalam Sistem Kecerdasan Buatan: Kajian Litratur tentang Standart Etika Audit Menggunakan AI
items: Strategi Penilaian Kewajaran Saldo Piutang Usaha oleh KAP DS
items: Hedge Accounting dan Perkembangannya dalam Manajemen Risiko: Kajian Literatur
items: Analisis ROI dan Biaya Implementasi Teknologi Akuntansi : Kajian Literatur
items: Pengaruh Kompetensi, Self Efficacy dan Lingkungan Kerja Terhadap Kinerja Pegawai Kantor pada Perum Damri Cabang Lampung
items: Analisis Penerapan PMK 168 Tahun 2023 Terhadap Perhitungan PPh 21 atas Pegawai Tetap pada PT ABC
items: Dampak Tunggakan Pembayaran Rekening Air oleh Pelanggan terhadap Penerimaan Kas PT ABC
items: Peran Konsep Dasar UKM dalam Pengembangan Strategi Manajemen Dakwah untuk Meningkatkan Perekonomian dan Solidaritas Sosial Umat
items: Pemanfaatan Teknologi Informasi dalam Manajemen Perkantoran untuk Efektivitas Administrasi dan Pengelolaan Organisasi Dakwah Berbasis Profesionalisme
items: Optimalisasi Organisasi Kantor dalam Lembaga Dakwah Sosial: Analisis Model dan Pola Berbasis Manajemen Perkantoran Modern
items: Pengaruh Digital Marketing Terhadap Keputusan Pembelian Secara Online di Shoope pada Mahasiswa Universitas Singaperbangsa Karawang
items: Integrasi Konsep Koperasi Sebagai Organisasi Bisnis dengan Strategi Manajemen Dakwah untuk Membangun Kemandirian Ekonomi dan Sosial Umat
items: Analisis Efektivitas Penagihan Pajak Hotel Melalui Teguran Pasif Aktif di Bapenda Kota Surabaya
items: Implementasi Sistem Informasi Akuntansi Digital dalam Meningkatkan Efisiensi Proses Transaksi Penjualan di PT Java Energy Semesta
items: Faktor Faktor yang Mempengaruhi Penyusunan Laporan Keuangan UMKM Berdasarkan SAK Indonesia untuk EMKM
items: Pengaruh Capital Expenditure, Growth Opportunity, Leverage, dan Profitabilitas Terhadap Nilai Perusahaan
items: Penerapan Form Permintaan Barang oleh Bagian Kasir Sebagai Instrumen Pengawasan dan Optimalisasi Realisasi Anggaran Perusahaan ABC
items: Analisis Profitabilitas dalam Menilai Kinerja Keuangan Bank Umum BUMN 2022–2024
items: Pengaruh Edukasi Masyarakat dan Kondisi Ekonomi Orang Tua terhadap Manajemen Stunting di Kelurahan Bener, Tegalrejo, Kota Yogyakarta
items: Memotret Praktik Akuntabilitas dan Transparansi Pengelolaan Dana Zakat pada Baznas Kota Sawahlunto
items: Pengaruh Disiplin Kerja, Kesehatan dan Keselamatan Kerja, dan Kompensasi Terhadap Produktivitas Karyawan: Studi pada PT Malindo Feedmill Tbk
items: Pengaruh Lingkungan Kerja dan Motivasi Kerja Terhadap Kinerja Karyawan dengan Team Work sebagai Variabel Intervening pada CV. Saprotan Utama
items: Pengaruh Self-Control dan Penggunaan E-Wallet terhadap Kemampuan Pengelolaan Keuangan Pribadi Generasi Z di Kabupaten Klaten
items: Pengaruh User-Generated Content dan Firm-Generated Content TikTok terhadap Keputusan Pembelian Somethinc Dimediasi Brand Image
items: Penguatan Ekosistem Kewirausahaan di SMK Melalui Teaching Factory dan Praktik Bisnis Nyata
items: Pengaruh Gaya Kepemimpinan dan Lingkungan Kerja Terhadap Kinerja Karyawan Melalui Kepuasan Kerja Sebagai Variabel Intervening di CV. Barokah Al Fazza
items: Pengaruh Kualitas Produk, Harga, dan Citra Merek terhadap Keputusan Pembelian Produk Glad2Glow di Kalangan Gen Z
items: Emosi Konsumen Memediasi Strategi Voucher Lokasi TikTok Terhadap Pembelian Impulsif pada Brand Chatime
items: Persepsi Kemudahan Penggunaan Terhadap Keputusan Pembelian SpayLater: Peran Mediasi User Experience di Kalangan Generasi Z Kota Denpasar
items: Pengaruh Sikap Terhadap Perilaku, Norma Subjektif, Kontrol Perilaku Persepsian, dan Efikasi Keuangan terhadap Niat Berinvestasi pada Generasi Z di Kalimantan Barat
items: Analisis Pengaruh Pengalaman Kerja dan Budaya Organisasi terhadap Pengambilan Keputusan Manajerial di Rumah Sakit
items: Pengaruh Managerial Leadership dan Organizational Culture Terhadap Strategic Performance PT. XYZ: Peran Mediasi Employee Engagement
items: Persepsi Karyawan Terhadap Kompensasi Langsung dan Dampaknya Terhadap Semangat Kerja di PT. SE7ENNCO EVENT ORGANIZER
items: Fomo dan Brand Trust Sebagai Mediasi Pengaruh Influencer Marketing Terhadap Minat Beli Produk Skintific

Inovasi Produk Tahu Gurilem Cipatat Berdasarkan Keinginan dan Kebutuhan Konsumen Menggunakan Quality Function Deployment
type: item
description: Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in supporting the national economy, particularly in the food processing sector such as tofu production. Tahu Gurilem Cipatat, a local tofu producer in West Bandung Regency, faces challenges in meeting consumer demands amid increasing competition. Therefore, product innovation is essential to ensure business sustainability. This study aims to identify consumer needs and preferences for tofu products and translate them into technical specifications using the Quality function deployment (QFD) method. The research uses a descriptive quantitative approach with data collected through questionnaires, observations, and interviews. The population consists of housewives in Cipatat Village, with 70 respondents selected using the Slovin formula. Data analysis is conducted through the QFD method by constructing a House of quality (HoQ), which links customer requirements (WHATs) with technical characteristics (HOWs), . Based on the results of the study, the selected product innovation resulting from the Quality function deployment (QFD) analysis includes a balanced taste, fresh and timely products, easy consumer access, appropriate portion sizes, and affordable prices.
creator: Neng Puspita
creator: Widya Retno Prasinta
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-05
publication date: 2026-02-05
volume: 6
number: 1
starting page: 01
ending page: 13
doi: 10.55606/jurimbik.v6i1.1476

Analisis Pemborosan Waktu Tunggu Distribusi Bantuan Bahan Pangan oleh PT Pos Baros Menggunakan Lean Management
type: item
description: Distribution of food aid, what activities in the queueing process cause time wastage, what factors cause time wastage, and how to reduce such time wastage. The purpose of this study is to map the existing system, identify non-value-added activities, and provide solutions based on the Lean management approach. The research findings indicate that the food aid distribution system involves three types of Beneficiary Families (KPM): direct KPM, representative KPM, and SPTJM KPM, which go through three main stages: verification counter, documentation (photography), and rice collection. Through process mapping using the Value Stream Mapping (VSM) method and activity classification based on Lean management principles, several non-value-added activities (NVA) were identified. Risk analysis was conducted using the likelihood and severity approach, while the root causes of the issues were analyzed using the Root cause analysis (RCA) method and the 5W+2H approach. The greatest time wastage occurred at the verification counter, primarily due to incorrect queuing, manual data searches, and discrepancies between barcode data and the recipient list (DANOM). The distribution process took a total of 6,387.28 seconds (approximately 1 hour, 46 minutes, and 27 seconds), indicating the inefficiency of the current system. To address this, ten solutions were formulated using the 5W+2H method.
creator: Dina Witriani
creator: Widya Retno Prasinta
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-16
publication date: 2026-02-16
volume: 6
number: 1
starting page: 14
ending page: 28
doi: 10.55606/jurimbik.v6i1.1477

Ukuran Perusahaan sebagai Moderator Pengaruh Dividen dan Kinerja terhadap Nilai di Sektor Konsumsi
type: item
description: This study aims to analyze the effect of dividend policy and financial performance on firm value, with firm size as a moderating variable. The study subjects included primary consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. The independent variables were Dividend Payout Ratio (DPR), Return on Equity (ROE), Current Ratio (CR), Total Asset Turnover (TATO), and Debt to Equity Ratio (DER), while Price to Book Value (PBV) was used as a proxy for firm value. Firm size (SIZE) was used as a moderating variable using panel data regression analysis and a moderation interaction approach. The results showed that DPR had a significant positive effect on PBV, while ROE had a significant negative effect on PBV. Meanwhile, CR, TATO, and DER did not significantly influence PBV. Firm size had a significant positive effect on PBV. Regarding moderation, firm size significantly moderated the effect of DPR and DER on PBV, indicating that in larger companies, the positive effect of DPR and DER on firm value tends to weaken. The interaction of company size with ROE, CR, and TATO did not show a significant moderating effect.
creator: Imam Tri Hermawan
creator: Meilani Purwanti
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-18
publication date: 2026-02-18
volume: 6
number: 1
starting page: 29
ending page: 41
doi: 10.55606/jurimbik.v6i1.1478

Pengaruh Beban Kerja Terhadap Motivasi Tenaga Kerja Perawat di Rumah Sakit Muhammadiyah Bandung
type: item
description: This study aims to analyze the effect of workload on nurse work motivation at Muhammadiyah Hospital Bandung. The phenomenon of high workload among nurses has become an urgent issue in healthcare services, where nurses as frontline healthcare workers experience pressure due to increasing patient numbers, administrative demands, and limited resources. This research employs a quantitative method with descriptive design. The research population consists of all nurses at Muhammadiyah Hospital Bandung totaling 130 people, with a sample of 57 respondents determined using Slovin's formula with a 10% margin of error. Data were collected through questionnaires measuring workload variables (high job demands and low job control) and work motivation (behavioral direction, effort level, and persistence level). Data analysis used simple linear regression with classical assumption tests including normality, autocorrelation, and heteroscedasticity tests. The results show that there is a positive and significant effect of workload on nurse work motivation with t-calculated > t-table (7.497 > 1.67303) and significance level 0.000 < 0.05. The correlation coefficient of 0.711 indicates a strong and positive relationship, while the coefficient of determination (R²) of 0.505 indicates that 50.5% of work motivation variation can be explained by workload.
creator: Erfa Saeh Rohman
creator: Ida Jalilah Fitria
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-18
publication date: 2026-02-18
volume: 6
number: 1
starting page: 42
ending page: 53
doi: 10.55606/jurimbik.v6i1.1482

Persepsi Konsumen Terhadap Promosi Wajit Cililin Wajit Pusaka Utama Ibu Hj. Erum di Instagram
type: item
description: The advancement of digital technology encourages micro, small, and medium enterprises (MSMEs) to adopt social media as a promotional tool, including for traditional food products. Wajit Cililin, a traditional snack from West Bandung Regency, faces the challenge of maintaining its existence amid changing consumer behavior. This study aims to analyze the promotional strategies of Wajit Pusaka Utama Ibu Hj. Erum through Instagram and to identify consumer perceptions of these promotional efforts.This research uses a qualitative approach with a case study method. Data were collected through in-depth interviews with the business owner and consumers, observations of the Instagram account, and documentation of promotional content. Data analysis techniques used Miles and Huberman’s model, which includes data reduction, data display, and conclusion drawing.The findings reveal that Wajit Pusaka Utama utilizes Instagram by combining engaging visual content and cultural narratives to build a traditional product image. Consumer perceptions of the promotion are generally positive, as the content successfully introduces cultural values while generating consumer interest. Digital promotion through Instagram has proven effective in expanding market reach and preserving local cultural values.
creator: Bandana Nararya Aryadi
creator: Patria Supriyoso
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-18
publication date: 2026-02-18
volume: 6
number: 1
starting page: 54
ending page: 62
doi: 10.55606/jurimbik.v6i1.1496

Pengaruh Knowledge sharing, Motivasi Kerja, dan Etos Kerja Terhadap Kinerja Pegawai Dinas Perhubunggan Kota Semarang
type: item
description: The performance of Semarang City Transportation Agency employees not only affects the smooth operation of the transportation sector but also directly affects the quality of public services received by the community. The purpose of this study is to analyze the influence of knowledge sharing, work motivation and work ethic on the performance of Semarang City Transportation Agency employees. The method used by the researcher is a quantitative research method. The data collection technique is through a questionnaire. The data analysis techniques used are the classical assumption test, the f test and the hypothesis test. The results of this study can be concluded that knowledge sharing, work motivation and work ethic have a positive and significant effect on employee performance with a significance value of 0.000 and this value is smaller than 0.05.
creator: Wakhidatun Nafaah
creator: Qristin Violinda
creator: Rauly Sijabat
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-21
publication date: 2026-02-21
volume: 6
number: 1
starting page: 63
ending page: 70
doi: 10.55606/jurimbik.v6i1.1499

Pengaruh Kualitas Produk, Harga, dan Strategi Pemasaran Terhadap Daya Beli Masyarakat dengan Kepuasan Konsumen sebagai Variabel Intervening
type: item
description: This study aims to analyze the influence of product quality, price, and marketing strategy on consumer purchasing power with customer satisfaction as a mediating variable. The research was conducted on customers of Bike A Holic Semarang using a quantitative approach. Data collection was carried out through the distribution of questionnaires to 228 respondents using purposive sampling. Data were analyzed using statistical software and the Structural Equation Modeling (SEM) method with a Partial Least Square (PLS) approach. The results indicate that product quality, price, and marketing strategy have a positive effect on customer satisfaction. Furthermore, customer satisfaction significantly influences consumer purchasing power. However, not all variables directly impact purchasing power; some influence it only through customer satisfaction as a mediating variable. These findings highlight the importance of enhancing customer satisfaction to optimize consumer purchasing power.
creator: Ulita Priscaya
creator: C. Tri Widiastuti
creator: M. Fadjar Dharmaputra
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-21
publication date: 2026-02-21
volume: 6
number: 1
starting page: 71
ending page: 90
doi: 10.55606/jurimbik.v6i1.1506

Pengaruh Capital Intensity, Umur Perusahaan, dan Sales Growth Terhadap Agresivitas Pajak
type: item
description: This study aims to analyze the effect of capital intensity, firm age, and Sales Growth on tax aggressiveness. The research was conducted by analyzing the financial statements of companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the period of 2019 to 2023. The population consisted of 129 companies, while the final sample included 175 data points derived from 35 selected companies, using purposive sampling as the sampling technique. The data analysis methods used in this study include descriptive statistics and panel data regression analysis, conducted with the help of EViews 12 Student Version Lite software. The variables involved in this research are: Capital Intensity (X1) as the first independent variable, Firm Age (X2) as the second independent variable, Sales Growth (X3) as the third independent variable, and Tax Aggressiveness (Y) as the dependent variable. The results indicate that the Fixed Effect Model (FEM) was identified as the most appropriate model. Simultaneously, Capital Intensity, Firm Age, and Sales Growth have a significant effect on Tax Aggressiveness. However, the partial test results show that Capital Intensity does not have a significant effect, while Firm Age and Sales Growth each have a significant influence on Tax Aggressiveness.
creator: Ditha Putria
creator: Wiwit Irawati
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-22
publication date: 2026-02-22
volume: 6
number: 1
starting page: 91
ending page: 105
doi: 10.55606/jurimbik.v6i1.1508

Keputusan Pembelian Memediasi Fasilitas dan Persepsi Harga Terhadap Minat Beli Ulang
type: item
description: This study aims to analyze the influence of facilities and price perception on repurchase intention through purchase decision as mediating variables on customers Alfamart Ampelgading branch, Pemalang Regency. In order to retain consumers and increase sales to be stable, it is necessary to pay attention to store facilities whether the price set is a affordable by the community, so that it will increase purchasing decision in consumers. This study uses a quantitative approach by distributing questionnaires to 96 respondents, using a purposive sampling technique. Data analysis was carried out using SmartPLS 4 in 2025 with a measurement model (inner model) and a structural model (outer model). The results of this study indicate that facilities and price perceptions have a positive and significant effect on purchasing decisions, facilities and price perceptions have a positive and significant effect on repurchase intentions, purchase decisions have a positive and significant effect on repurchase intentions, fasilities and price perceptions have a positive and significant effect on repurchase intentions with purchase decisions as a mediating variables. These findings provide partical implications for companies, especially in maintaining facilities, meeting consumer needs, and maintining price consistency with quality to encourage repeat purchases after previously purchasing a product.
creator: Devi Putri Maharani
creator: Heri Prabowo
creator: Prianka Ratri Nastiti
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-22
publication date: 2026-02-22
volume: 6
number: 1
starting page: 106
ending page: 123
doi: 10.55606/jurimbik.v6i1.1510

Perilaku Keuangan Memediasi Hubungan Hedonisme, Perencanaan Keuangan dan Stres Keuangan Terhadap Pengelolaan Keuangan Pribadi
type: item
description: Personal financial problems are not only experienced by low-income individuals but also by salaried employees. This phenomenon also occurs among employees of PT Eclat Textile International, where some still struggle to manage their finances effectively. This study aims to analyze the influence of hedonism, financial planning, and financial stress on personal financial management, with financial behavior as a mediating variable. The research approach used quantitative methods through a survey of non-labor employees. Data were collected using a structured questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results show that financial planning has a positive effect on financial behavior and personal financial management, while hedonism and financial stress tend to have a negative impact. Financial behavior has been shown to play a significant role as a mediator, strengthening the positive influence of financial planning and minimizing the negative impacts of hedonism and financial stress on personal financial management. These findings emphasize the importance of developing healthy financial behavior through education and habituation, so that employees can achieve long-term financial stability.
creator: Rezky Rahmawati
creator: Efriyani Sumastuti
creator: Ika Indriasari
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-22
publication date: 2026-02-22
volume: 6
number: 1
starting page: 124
ending page: 135
doi: 10.55606/jurimbik.v6i1.1525

Pengaruh Literasi Keuangan, Inklusi Keuangan, dan Pembayaran Digital terhadap Kinerja UMKM
type: item
description: This study aims to examine the effect of financial literacy, financial inclusion, and digital payment on the performance of culinary MSMEs in Boja District. The research employed a quantitative method with a purposive sampling technique, involving 100 culinary MSME owners. Data were collected using questionnaires with a Likert scale and analyzed through multiple linear regression using SPSS version 25. The results indicate that financial literacy has a positive and significant effect on MSME performance, financial inclusion has a positive but insignificant effect, while digital payment has a positive and significant effect on MSME performance. Simultaneously, the three variables significantly influence MSME performance. This research is expected to serve as an input for MSME actors and related stakeholders to enhance performance through strengthening financial literacy, expanding access to financial inclusion, and optimizing the use of digital payments.
creator: Rika Kusuma Wardani
creator: Ika Indriasari
creator: Prianka Ratri Nastiti
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-23
publication date: 2026-02-23
volume: 6
number: 1
starting page: 136
ending page: 147
doi: 10.55606/jurimbik.v6i1.1528

Penerapan SA 500 pada Prosedur Audit Utang Usaha
type: item
description: Accounts Payable Audit is an essential part of the financial statement examination process to ensure the accuracy and completeness of a company's liabilities. Auditing Standard (SA) 500 on Audit Evidence serves as the primary guideline for auditors in collecting and evaluating sufficient and appropriate audit evidence. This study discusses the application of SA 500 in the audit procedures of accounts payable, starting from planning, implementation, to the documentation of audit evidence. The method used is literature study and procedural analysis based on SA 500. By understanding SA 500, auditors can conduct audits more effectively and ensure that accounts payable are recorded accurately in accordance with applicable standards.
creator: Dila Arigra Putri
creator: Samas Adimisa Mishbah Habibie
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-23
publication date: 2026-02-23
volume: 6
number: 1
starting page: 148
ending page: 157
doi: 10.55606/jurimbik.v6i1.1535

Pengaruh Pertumbuhan Penjualan, Capital Intensity, dan Ukuran Perusahaan Terhadap Tax Avoidance
type: item
description: This study was conducted to examine the effect of Sales Growth, Capital Intensity, and Company Size on Tax Avoidance practices in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The study population included 129 companies in the sector, but through a purposive sampling method, 25 companies were obtained as samples with a five-year time span, resulting in a total of 125 observational data samples. The data source used was secondary data in the form of financial reports of sample companies. Data analysis was performed using panel data regression with the help of Eviews 12 software. The independent variables in this study consisted of Sales Growth (X1), Capital Intensity (X2), and Company Size (X3), while the dependent variable was Tax Avoidance (Y). The results of simultaneous hypothesis testing showed that the three independent variables together influenced Tax Avoidance. However, based on partial tests, only Capital Intensity was proven to have an influence on Tax Avoidance, while Sales Growth and Company Size did not show a significant influence.
creator: Anisatul Ajizah
creator: Muhammad Ridwan
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-25
publication date: 2026-02-25
volume: 6
number: 1
starting page: 158
ending page: 171
doi: 10.55606/jurimbik.v6i1.1540

Pengaruh Hutang dan Penjualan Terhadap Laba Bersih pada PT Bara Multisuksessarana Tbk.
type: item
description: This study aims to examine and analyze the effect of debt and sales on net profit at PT Bara Multisuksessarana Tbk. The research method employed is associative with a quantitative approach. The data used consist of the company’s financial statements for the period 2014–2023, including debt, sales, and net profit. Data analysis was conducted using multiple linear regression with the help of SPSS software. The results indicate that debt has a significant partial effect on net profit, while sales have no significant effect. However, simultaneously, debt and sales have a significant effect on the company’s net profit. The coefficient of determination (R²) of 90.6% shows that debt and sales variables can explain variations in net profit, while the remaining 9.4% is influenced by other factors not included in this study.
creator: Muhamad Rizalul Fikri
creator: Puji Muniarty
creator: Hanifah Muthiah
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-27
publication date: 2026-02-27
volume: 6
number: 1
starting page: 172
ending page: 187
doi: 10.55606/jurimbik.v6i1.1552

Evaluasi PSAP No. 05 dan Sistem Informasi untuk Efisiensi serta Akuntabilitas Persediaan RSUD MDA
type: item
description: This study aims to evaluate the implementation of Government Accounting Standards Statement (PSAP) No. 05 on inventories at RSUD MDA and to examine the role of digital information systems in enhancing efficiency and accountability in inventory management. The research employs a qualitative descriptive method with a case study approach, utilizing interviews, observations, and document reviews related to inventory management and hospital financial reporting. The findings indicate that the implementation of PSAP No. 05 at RSUD MDA is generally in compliance with the standards in terms of recognition, measurement, and disclosure of inventories, thereby supporting efficiency through FIFO/FEFO storage systems, procedure-based recording, and more accurate needs planning. In terms of accountability, the application of this standard strengthens transparency in recording, documentation, and auditable reporting. However, its effectiveness remains constrained by the limitations of manual and fragmented information systems across units, which may cause discrepancies between administrative records and physical inventories. This study highlights the urgency of integrating digital information systems across units to reinforce the implementation of PSAP No. 05, minimize human error, and improve efficiency and accountability in sustainable hospital inventory management.
creator: Muhammad Daffa Ardiansyah
creator: Samas Adimisa Mishbah Habibie
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-27
publication date: 2026-02-27
volume: 6
number: 1
starting page: 188
ending page: 201
doi: 10.55606/jurimbik.v6i1.1549

Pengaruh Daya Tarik dan Persepsi Harga Terhadap Minat Berkunjung Kembali Melalui Kepuasan Wisatawan Sebagai Variabel Mediasi
type: item
description: The tourism industry in the Baturraden area can be said to be one of the most popular in Banyumas Regency. Tourism development around Baturraden has also changed along with the development of an educational tourism area, namely the Baturraden Botanical Garden. This study aims to examine and analyze the influence of attractiveness and price perception on revisit intention, using tourist satisfaction as a mediating variable. The research location is the Baturraden Botanical Garden, a tourist destination located in Banyumas Regency, Central Java. This research method uses a quantitative approach with a purposive sampling technique. The sample in this study is primary data obtained from questionnaires distributed to a sample of 140 respondents. The data analysis technique used in this study is SmartPLS v.4 software. The results of the study show that: 1) attractiveness has a positive effect on the intention to revisit, 2) price perception has a positive effect on the intention to revisit, 3) attractiveness has a positive effect on tourist satisfaction, 4) price perception has a positive effect on tourist satisfaction, 5) tourist satisfaction has a positive effect on the intention to revisit, 6) tourist satisfaction is able to mediate the effect of attractiveness on the intention to revisit, 7) tourist satisfaction is able to mediate the effect of price perception on the intention to revisit.
creator: M. Rafikul Anan
creator: Sutarmin Sutarmin
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 202
ending page: 215
doi: 10.55606/jurimbik.v6i1.1556

Analisis Kinerja Coretax dalam Proses Pembuatan E-Bupot PPh Pasal 21 di PT XYZ
type: item
description: This study aims to analyze the performance of the Coretax system in the process of making e-Bupot PPh Article 21 at PT XYZ. The Coretax system is part of the tax administration modernization efforts by the Directorate General of Taxes. This study uses a descriptive qualitative approach with data collection techniques in the form of participatory observation and documentation studies. Data analysis used the Miles and Huberman interactive model consisting of three stages, namely data reduction, data presentation, and conclusion drawing. The results of the study indicate that the implementation of the Coretax system is a strategic step in tax reform, especially in simplifying and improving the accuracy of PPh Article 21 reporting. This system provides a portal, menu and features that make it easier for Taxpayers to make e-Bupot. However, its implementation still faces a number of challenges, especially related to the data migration process from the old system and technical constraints such as errors or server down. The success of the implementation of the Coretax system is not only determined by the technical aspects of the system, but also requires policy support and user readiness to follow technological developments in taxation.
creator: Syafira Kartika Rahmah
creator: Ellyzabeth Putri Vizandra
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 216
ending page: 228
doi: 10.55606/jurimbik.v6i1.1557

Analisis Kesesuaian Penerapan Prosedur Analitis dalam Audit Utang Usaha Terhadap Standar Audit (SA) 520 oleh KAP ABC
type: item
description: This study analyzes the suitability of the application of analytical procedures in the audit of accounts payable by KAP ABC against Auditing Standard (SA) 520. Accounts payable is a significant account and prone to misstatement, so it requires substantive analytical procedures to evaluate the fairness of the balance. The study used a qualitative descriptive method through direct observation and interviews with auditors. The results show that KAP ABC has appropriately applied the main elements of SA 520, such as expectation development, data evaluation, threshold setting, and deviation analysis. These procedures are well documented and support audit effectiveness and efficiency. The findings can serve as a reference for other auditors in improving audit quality.
creator: Gita Kholifah Aprilia
creator: Astrini Aning Widoretno
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 229
ending page: 247
doi: 10.55606/jurimbik.v6i1.1563

Pengaruh Penggunaan TikTok Shop Terhadap Kepuasan Generasi Z di Cikarang
type: item
description: This study investigates the influence of TikTok Shop usage on the satisfaction of Generation Z in Cikarang. Using a quantitative approach with secondary data analysis, this research explores the relationship between platform features—including ease of use, engaging functions, relevant content, and shopping-entertainment interaction—and user satisfaction. Data were obtained from credible secondary sources such as digital research reports, journal articles, and industry publications. The results indicate that all examined factors have a significant positive correlation with user satisfaction. Multiple regression analysis reveals that shopping-entertainment interaction is the strongest predictor, followed by ease of use, attractive features, and relevant content. These findings highlight the importance of interactive and immersive shopping experiences in shaping the satisfaction of Generation Z, who are highly responsive to digital innovations. The study contributes theoretically by reinforcing the role of social commerce in consumer behavior research and practically by providing insights for brands, sellers, and developers to design effective digital marketing strategies. Limitations include the reliance on secondary data and the local focus on Cikarang, which may restrict generalizability. Future research should employ primary data collection and expand the scope to broader demographics and regions.
creator: Ilman Nurfadila
creator: Fajar Ramadhan
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 248
ending page: 262
doi: 10.55606/jurimbik.v6i1.1565

Pengaruh Kualitas Pelayanan Account Representative, Sosialisasi Perpajakan, Digitalisasi Perpajakan, dan Tingkat Pendidikan Terhadap Kepatuhan Wajib Pajak UMKM
type: item
description: This study aims to analyze the effect of account representative service quality, tax socialization, tax digitalization, and education level on the tax compliance of UMKM taxpayers in Padang City. The study employs a quantitative approach, with data collected through the distribution of questionnaires. Each statement in the questionnaire was measured using a Likert scale. The primary data were obtained directly from UMKM taxpayers registered with the Office of Cooperatives and UMKM of Padang City. The results of the study indicate that account representative service quality and tax digitalization have a significant effect on UMKM taxpayer compliance in Padang City. Tax socialization has an insignificant effect on UMKM taxpayer compliance in Padang City, while education level also shows no significant effect on UMKM taxpayer compliance in Padang City.
creator: Khairun Nisa
creator: Deddy Djefris
creator: Desi Handayani
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 263
ending page: 275
doi: 10.55606/jurimbik.v6i1.1566

Cloud Accounting dalam Transformasi Digital Akuntansi: Kajian Literatur
type: item
description: Digital transformation in accounting has become a fundamental necessity for modern organizations to improve efficiency, accuracy, and data-driven decision making. Conventional accounting, which relies on manual recording and on-premise systems, has significant limitations, such as dependence on human labor, risk of recording errors, limited data access, and high IT infrastructure maintenance costs. Digital accounting offers improvements through automation and system integration, but it is still limited in terms of flexibility and cross-location collaboration. Cloud accounting has emerged as the latest evolution, enabling real-time data storage and management, integration with Enterprise Resource Planning (ERP) systems, operational cost efficiency, and cross-departmental collaboration. This study aims to analyze the transformation from conventional accounting to cloud accounting, identifying the mechanisms, benefits, risks, and implications of its implementation for modern organizations. The method used is a systematic literature review (SLR) with international and national literature studies from 2020–2025. The findings show that cloud accounting improves operational efficiency, report accuracy, data access flexibility, and accelerates data-driven decision making. However, the implementation of this technology requires mitigation of data security and privacy risks, cross-border regulatory compliance, management of dependence on service providers, as well as organizational cultural adaptation and increased digital competence of staff. This study concludes that the transformation to cloud accounting is not merely a technological innovation, but a strategy that promotes modern accounting practices that are more adaptive, efficient, and sustainable.
creator: Jesika Trimanda Br Ginting
creator: Putri A. Aruan
creator: Rivana Perangin-Angin
creator: Jufri Darma
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 276
ending page: 287
doi: 10.55606/jurimbik.v6i1.1571

Optimalisasi Proses Penagihan dan Pembayaran Rekening Air Bagi Pelanggan Instansi Pemerintah Sipil dalam Layanan Publik
type: item
description: Civil government agencies are considered a strategic customer segment for clean water service providers. However, their payment administration processes are more complex than those of household or private customers. The payment procedure generally involves official documents such as the Payment Order (SP2D), which requires verification and cross-agency coordination. This study aims to identify the billing process for civil government customers, analyze common obstacles, and propose optimization strategies based on digitalization and inter-agency coordination. This research employs a qualitative descriptive method through literature review and general observation, without involving specific company data. The findings indicate that integrating digital systems, utilizing electronic documentation, and enhancing communication can accelerate fund disbursement and maintain the cash flow stability of public service providers.
creator: Mega Anggun Sari
creator: Fajar Syaiful Akbar
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 288
ending page: 294
doi: 10.55606/jurimbik.v6i1.1572

Pengaruh Tingkat Kepercayaan kepada Pemerintah, Literasi Perpajakan, Sosialisasi Perpajakan dan Tingkat Pendidikan terhadap Ketidakpatuhan Wajib Pajak UMKM di Kota Padang
type: item
description: This study aims to analyze the effect of trust in government, tax literacy, tax socialization, and education level on tax noncompliance among UMKM taxpayers in Padang City. The research employs a quantitative approach with the research objects being UMKMs in Padang City that do not possess a Taxpayer Identification Number (NPWP) and are registered at the Office of Cooperatives and SMEs of Padang City. Primary data were collected through observation, questionnaires, and interviews with respondents. The data obtained were processed using IBM SPSS Statistics version 25 and analyzed using multiple linear regression models and classical assumption tests. The findings indicate that trust in government and tax literacy have a negative and significant effect on tax noncompliance. In contrast, tax socialization and education level show no significant effect on tax noncompliance
creator: Sania Leffendi
creator: Amy Fontanella
creator: Dedy Djefris
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 295
ending page: 308
doi: 10.55606/jurimbik.v6i1.1573

Pengaruh Work-Life Balance dan Lingkungan Kerja Terhadap Turnover Intention Karyawan Gen Z di Karawang
type: item
description: This study is motivated by the high level of turnover intention among Generation Z employees in Karawang, which is influenced by several factors, particularly work-life balance and work environment. The objective of this research is to analyze the extent to which work-life balance and work environment affect turnover intention among Gen Z employees. This research employed a quantitative approach using a survey method by distributing questionnaires to 95 respondents from Generation Z working in Karawang. Data analysis was conducted using multiple linear regression along with hypothesis testing through t-test and F-test. The findings reveal that both work-life balance and work environment have a significant effect on turnover intention, either partially or simultaneously. These results indicate that the better the balance between work and personal life and the higher the quality of the work environment, the lower the employees’ intention to leave their jobs. The implication of this study highlights the importance for organizations to foster a supportive and positive work environment while maintaining employees’ work-life balance in order to increase Gen Z employee retention and ensure organizational productivity sustainability.
creator: Galfin Fudhail Firdaus
creator: Cecep Hermana
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 309
ending page: 322
doi: 10.55606/jurimbik.v6i1.1579

Reformasi Klasifikasi Liabilitas dan Ekuitas dalam Akuntansi Keuangan: Kajian Literatur
type: item
description: Liability and equity classification is a critical issue in financial accounting because it impacts a company's capital structure, transparency, and risk assessment. Dual-purpose financial instruments, such as preferred stock and convertible bonds, often create confusion in determining a company's financial position. This study examines the developments, challenges, and classification efforts, focusing on international standards (IFRS/IAS 32) and the implementation of their reforms in Indonesian PSAK. The method used is a narrative review based on academic literature and accounting standards for the 2015–2025 period. The study results indicate inconsistencies across countries that affect the quality of financial reports and investor assessments. The Financial Instruments with Characteristics of Equity (FICE) project developed by the IASB is an important step towards improving clarity and consistency. Therefore, liability and equity classification reform is needed to reduce investor confusion, improve reporting quality, and support the efficiency of global capital markets.
creator: Ihsan Tiara
creator: Fadillah Janadiyah
creator: Dea Natalia Sembiring
creator: Jufri Darma
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 323
ending page: 340
doi: 10.55606/jurimbik.v6i1.1581

Analisis Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Manajemen Laba Sektor Consumer Non Cyclicals di BEI
type: item
description: Earnings management is a practice of manipulating reported earnings conducted by management to achieve specific objectives without directly violating accounting standards. This study aims to analyze the effect of profitability (ROA), leverage (DER), and firm size on earnings management in consumer non-cyclical manufacturing companies during the period 2022–2024. The study applied purposive sampling in selecting the sample, while multiple linear regression was utilized as the analytical technique. The findings indicate that, individually, profitability (ROA) exerts a negative and significant influence on earnings management, leverage (DER) does not exhibit a significant impact, and firm size demonstrates a negative and significant effect on earnings management. Furthermore, the simultaneous test indicates that profitability (ROA), leverage (DER), and firm size jointly influence earnings management.
creator: Nabila Khusnul Fatimah
creator: Dika Puspitaningrum
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 341
ending page: 354
doi: 10.55606/jurimbik.v6i1.1583

Etika Audit dalam Sistem Kecerdasan Buatan: Kajian Litratur tentang Standart Etika Audit Menggunakan AI
type: item
description: Auditing artificial intelligence (AI) systems has become a significant topic in technology research and practice, with a primary focus on ethical aspects, including transparency, accountability, fairness, and privacy protection. This article aims to review the literature that addresses the application of AI audits from ethical, legal, and technical perspectives. The method used is a literature review, analyzing relevant articles, books, and policy documents published in the last five years. Key findings indicate that while AI audits focus on technical system assessments, ethical aspects must also be prioritized to ensure that this technology does not introduce bias or discrimination. Key challenges faced in implementing AI audits include auditor independence, limited data access, and the lack of structured global standards. This article also highlights the importance of a multidisciplinary approach in AI audits and provides recommendations for further research on developing more effective and inclusive audit procedures. The contributions of this study provide insights for the development of better policies and more transparent audit practices in the field of AI technology.
creator: Muhammad Roy Prayuda
creator: Vina Juliati
creator: Yolanda Pratiwi
creator: Jufri Darma
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 355
ending page: 368
doi: 10.55606/jurimbik.v6i1.1587

Strategi Penilaian Kewajaran Saldo Piutang Usaha oleh KAP DS
type: item
description: This article examines the strategy for assessing the fairness of accounts receivable balances applied by KAP DS in shipping service companies. The study adopts a descriptive qualitative approach through documentation review and direct observation of audit procedures during internship activities at the Public Accounting Firm. The findings reveal that the fairness assessment is conducted through aging analysis of receivables, external confirmations, inspection of supporting documents, and evaluation of impairment loss allowances. This strategy not only ensures that accounts receivable balances are fairly presented in accordance with PSAK 71 on Expected Credit Loss, but also reflects an audit approach adapted to the distinctive characteristics of the shipping industry, which is highly exposed to receivable risks. Consequently, this study contributes academically by enriching the literature on receivables audit in service-based industries and offers practical implications for auditors and management in enhancing financial reporting accountability and transparency.
creator: Dita Rahmalia Ayu Ningtiyas
creator: Raden Syah Arief Atmaja Wijaya
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 369
ending page: 380
doi: 10.55606/jurimbik.v6i1.1593

Hedge Accounting dan Perkembangannya dalam Manajemen Risiko: Kajian Literatur
type: item
description: Amid global economic uncertainty, companies face risks from exchange rate volatility, interest rate fluctuations, and unstable commodity prices that threaten financial stability. Hedging emerges as a strategy to mitigate such risks, while hedge accounting ensures that the recognition of derivatives is consistent with actual risk management practices. This article conducts a systematic literature review of studies published between 2021 and 2025, tracing the evolution of hedge accounting from IAS 39 to IFRS 9 and its adoption in Indonesia through PSAK 71. The shift reflects a move from a rigid rules-based framework to a more principles-based approach aligned with real-world corporate risk management. The review indicates that hedge accounting reduces earnings volatility, enhances transparency, and strengthens the credibility of financial reporting. Practical evidence can be seen in Indonesia’s banking and finance sectors, where the implementation of PSAK 71 and the expected credit loss model increased loan loss provisions while signaling prudence to investors. Thus, hedge accounting functions not only as an accounting mechanism but also as a core element of modern risk management strategies.
creator: Nadia Maulida
creator: Joice Carmelita Gultom
creator: Muhammad Reynal
creator: Jufri Darma
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 381
ending page: 391
doi: 10.55606/jurimbik.v6i1.1597

Analisis ROI dan Biaya Implementasi Teknologi Akuntansi : Kajian Literatur
type: item
description: This study discusses how the cost of implementing accounting technology is related to the return on investment (ROI) by reviewing several previous studies. Digital developments such as cloud accounting, big data, artificial intelligence, and blockchain have proven to make financial records faster, more accurate, and more transparent. However, there are still major challenges including substantial upfront investment, limited digital literacy, and insufficient technological infrastructure, especially for MSMEs. The findings show that even though implementation costs are relatively high, the long-term benefits are much greater, including operational efficiency, cost savings, better financial reporting, and improved competitiveness. For MSMEs, ROI is usually felt faster in daily operations, while in larger companies the benefits are more strategic, supporting long-term decisions and business sustainability. Therefore, the cost of implementing accounting technology can actually be seen as an important investment that strengthens financial performance and ensures sustainable growth.
creator: Juliarta Tio Magdalena Sarumpaet
creator: Nadhifa Rizky Zahira Siregar
creator: Egidius Egia Aginta Ginting
creator: Jufri Darma
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 392
ending page: 401
doi: 10.55606/jurimbik.v6i1.1598

Pengaruh Kompetensi, Self Efficacy dan Lingkungan Kerja Terhadap Kinerja Pegawai Kantor pada Perum Damri Cabang Lampung
type: item
description: This study aims to analyze the influence of competence, self-efficacy, and work environment on the performance of office employees at Perum Damri Lampung Branch. The research background stems from the finding that Key Performance Indicators (KPI) achievement in 2023 only reached 72% of the 85% target, along with identified gaps in technological proficiency, inter-unit coordination, and work quality. A quantitative method with a descriptive approach was employed. The population consisted of 59 office employees, with the sample taken using a census technique. Data were collected through a Google Form-based questionnaire. The results of multiple regression analysis show that, partially, competence and self-efficacy have a positive and significant effect on employee performance, while the work environment does not have a significant effect. However, simultaneously, all three variables significantly influence performance. The coefficient of determination (R²) of 0.553 indicates that 55.3% of the variation in employee performance is explained by competence, self-efficacy, and work environment, while the remaining 44.7% is influenced by other factors. These findings highlight the importance of improving technical competencies and employee confidence in optimizing office staff performance in the public service sector.
creator: Olivia Novita
creator: Eka Travilta
creator: Susi Indriyani
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 402
ending page: 412
doi: 10.55606/jurimbik.v6i1.1599

Analisis Penerapan PMK 168 Tahun 2023 Terhadap Perhitungan PPh 21 atas Pegawai Tetap pada PT ABC
type: item
description: Taxes play a crucial role in the survival and development of a nation.The Indonesian government continues to carry out reforms. One of them is the implementation of the Minister of Finance Regulation (PMK) Number 168 of 2023, which introduces the Average Effective Tax Rate (TER) for Income Tax (PPh) Article 21 for permanent employees. This policy aims to simplify tax obligations, enhance taxpayer compliance, and boost state revenue. This research analyzes the implementation of PMK 168 of 2023 on the calculation of PPh Article 21 for permanent employees at PT ABC. The results of the study show that the implementation of TER generally results in a lower tax liability for taxpayers compared to the progressive tax rate method. At PT ABC, the total PPh Article 21 payable using the progressive rate reaches Rp1,842,640, while using TER it is only Rp8,691,246.86, showing a total difference of Rp1,007,550.34 or a tax efficiency of 17.06%.
creator: Takhta Adi Waskita
creator: Selma Putri Safira
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 413
ending page: 425
doi: 10.55606/jurimbik.v6i1.1594

Dampak Tunggakan Pembayaran Rekening Air oleh Pelanggan terhadap Penerimaan Kas PT ABC
type: item
description: This study aims to analyze the impact of customer water bill payment arrears on the cash receipts of PT ABC. The research method used is a descriptive method with a qualitative approach through interviews, observations, and document analysis. The results of the study show that water bill payment arrears have various negative impacts on the company’s financial condition. These conditions hinder the company in meeting its short-term obligations and disrupt long-term financial planning. Therefore, effective receivables management and the implementation of a more efficient billing system are essential to maintain the stability of PT ABC’s cash receipts.
creator: Raka Irfansyah
creator: Fajar Syaiful Akbar
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 426
ending page: 433
doi: 10.55606/jurimbik.v6i1.1610

Peran Konsep Dasar UKM dalam Pengembangan Strategi Manajemen Dakwah untuk Meningkatkan Perekonomian dan Solidaritas Sosial Umat
type: item
description: This study examines the role of the basic concept of small and medium enterprises (SMEs) in developing a da'wah management strategy aimed at improving the economy and social solidarity of the community. The background of this research is based on economic disparity, weak access to capital, and limited da'wah strategies integrated with economic empowerment. This study uses a literature review method with a descriptive-qualitative approach, reviewing the latest literature (2020–2025) on SMEs, sharia cooperatives, Islamic values ​​in business, and da'wah management. The results show that SMEs contribute significantly to the community's economy through job creation, increased household income, and expanded access to halal markets. The integration of SMEs into da'wah strategies strengthens the function of mosques, sharia cooperatives, and zakat institutions as centers of economic empowerment and as a means of internalizing Islamic values. In addition, SMEs also play a significant role in building social solidarity through mutual cooperation mechanisms, Islamic philanthropy, and community participation. The synthesis of the study produces a model of "economic da'wah for the community" that combines spiritual, social, and economic dimensions as a new approach to strengthening da'wah. This research is expected to provide theoretical and practical contributions in the development of sustainable SME-based da'wah management strategies, with implications for increasing welfare, economic independence, and social solidarity of the community.
creator: Novia Rahma Aulia
creator: Baqiya Aini W. N.
creator: Subekti
creator: Dewi Ratnawati
creator: Ngatiyah
creator: Slamet Riyadi
creator: Meity Suryandari
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 434
ending page: 453
doi: 10.55606/jurimbik.v6i1.1615

Pemanfaatan Teknologi Informasi dalam Manajemen Perkantoran untuk Efektivitas Administrasi dan Pengelolaan Organisasi Dakwah Berbasis Profesionalisme
type: item
description: This study discusses the use of information technology (IT) in the office management of Islamic missionary organizations to improve administrative effectiveness and management professionalism. The research method used is a literature study with a descriptive-analytical approach, reviewing the 2020–2025 literature related to management information systems, office administration, and digital transformation of Islamic missionary activities. The results show that the implementation of IT in Islamic missionary organizations includes the implementation of Islamic Missionary Management Information Systems (MIS), website development, social media utilization, mobile application use, and administrative automation. The use of IT has been proven to support transparency, accelerate services, and expand the reach of Islamic missionary activities, especially to the digital generation. However, challenges such as limited digital literacy, infrastructure, funding, and organizational cultural resistance remain major obstacles. The strategies offered include increasing human resource capacity through digital training, developing SOPs and internal regulations, strengthening digital ethics, and collaboration between Islamic missionary organizations in sharing IT resources. In conclusion, the digitalization of Islamic missionary office management requires integration between technology, human resources, and regulations so that Islamic missionary institutions can adapt professionally and sustainably in the era of digital transformation.
creator: Parjono
creator: Nuryati
creator: Fauzan Diaz
creator: Sugianto
creator: Meity Suryandari
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 454
ending page: 469
doi: 10.55606/jurimbik.v6i1.1614

Optimalisasi Organisasi Kantor dalam Lembaga Dakwah Sosial: Analisis Model dan Pola Berbasis Manajemen Perkantoran Modern
type: item
description: This article comprehensively discusses the integration of office organization principles within the unique context of social da'wah institutions, with the primary goal of enhancing operational efficiency and organizational sustainability. This study employs a conceptual qualitative approach to conduct an in-depth analysis of the characteristics of the most relevant and effective models, forms, and patterns of office organization when applied in a typical da'wah environment. The findings indicate that the categorization of office organization in da'wah institutions can be effectively grouped based on three main dimensions: structural, functional, and organizational culture. Furthermore, the implementation of a holistic workplace management model, along with the adoption of flexible organizational patterns such as adhocracy and clan culture, has been empirically proven to significantly support the optimization of resource utilization and the more sustainable achievement of da'wah objectives. This article also specifically emphasizes the importance of technological adaptation and strategic management approaches in addressing increasingly complex global challenges.
creator: Subekti
creator: Ngatiyah
creator: Slamet Riyadi
creator: Dewi Ratnawati
creator: Ade Titie Solihati
creator: Sahrullah
creator: Meity Suryandari
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 470
ending page: 487
doi: 10.55606/jurimbik.v6i1.1616

Pengaruh Digital Marketing Terhadap Keputusan Pembelian Secara Online di Shoope pada Mahasiswa Universitas Singaperbangsa Karawang
type: item
description: This study aims to examine the effect of digital marketing on online purchasing decisions of Universitas Singaperbangsa Karawang students on Shopee. The novelty lies in the use of digital marketing as a single variable through simple linear regression, focusing on students as digital natives. A quantitative approach was applied using questionnaire data from Shopee users among students, analyzed with simple linear regression. The results indicate that digital marketing has a positive and significant effect on purchasing decisions, contributing 60.4%. This highlights the essential role of digital marketing in raising interest and encouraging online transactions. The study is limited to students of Universitas Singaperbangsa Karawang and cannot be generalized widely. The findings provide practical insights for businesses to design more effective digital marketing strategies.
creator: Laila Rahma Adila
creator: Hartelina
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 488
ending page: 502
doi: 10.55606/jurimbik.v6i1.1618

Integrasi Konsep Koperasi Sebagai Organisasi Bisnis dengan Strategi Manajemen Dakwah untuk Membangun Kemandirian Ekonomi dan Sosial Umat
type: item
description: This article discusses the integration of the concept of cooperatives as business organizations with da'wah management strategies in order to build the economic and social independence of the community. The research uses a library study method by reviewing various literature related to sharia cooperatives, da'wah management, and the practices of Islamic boarding school cooperatives that are developing in Indonesia. The results of the study indicate that cooperatives can function dually, namely as a business instrument that manages economic resources professionally and as a da'wah forum that instills Islamic values, social solidarity, and moral responsibility. The theoretical model of integration formulated includes five dimensions: (1) organization, through the formation of da'wah units or sharia advisory boards; (2) business, with halal and transparent business practices; (3) social, through the integration of zakat, infaq, sedekah, and waqf (ZISWAF); (4) education, in the form of sharia economic literacy and entrepreneurship training; and (5) evaluation, with dual performance measurements that assess the financial aspects and the usefulness of da'wah. These findings confirm that cooperatives not only play a role in improving the economic welfare of members, but also strengthen social independence and the sustainability of da'wah. This article is expected to be an academic reference as well as a practical guide in developing da'wah-based cooperatives in Indonesia.
creator: Ade Titie Solihati
creator: Fauzan Diaz
creator: Ninuk
creator: Sugianto
creator: Patnah Wati
creator: Parjono
creator: Meity Suryandari
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 503
ending page: 520
doi: 10.55606/jurimbik.v6i1.1619

Analisis Efektivitas Penagihan Pajak Hotel Melalui Teguran Pasif Aktif di Bapenda Kota Surabaya
type: item
description: This study aims to analyze the effectiveness of hotel tax collection through passive and active warnings at the Regional Revenue Agency (Bapenda) of Surabaya City in an effort to increase Local Own-Source Revenue (PAD). Passive warnings are implemented through the issuance of administrative warning letters to taxpayers, while active warnings involve direct approaches such as field visits, interpersonal communication, and intensive assistance. This research employs a qualitative descriptive method to systematically and factually describe the actual conditions of tax collection practices in the field. Data were collected through observation, in-depth interviews, and documentation, and then analyzed descriptively to provide a comprehensive overview of the effectiveness of each method. The results indicate that active warnings tend to be more effective in improving taxpayer compliance and significantly increasing hotel tax revenue realization. Furthermore, the study identifies several supporting factors such as the availability of real-time data and interdepartmental coordination, as well as inhibiting factors including limited human resources and low taxpayer awareness. These findings offer important implications for formulating more optimal, adaptive, and sustainable tax collection strategies within Bapenda Surabaya.
creator: Fitri Anggraini Mir'atus Sholikah
creator: Oryza Tannar
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 521
ending page: 534
doi: 10.55606/jurimbik.v6i1.1627

Implementasi Sistem Informasi Akuntansi Digital dalam Meningkatkan Efisiensi Proses Transaksi Penjualan di PT Java Energy Semesta
type: item
description: This study aims to analyze the impact of implementing a digital accounting information system (AIS) on the efficiency of the input and validation processes of sales transactions at PT Java Energy Semesta. The method used is descriptive qualitative with data collection techniques through direct observation, informal interviews, and documentation during the five-month MBKM internship program. The analysis technique is carried out by comparing conditions before and after digitalization, specifically in terms of input time, validation, and transaction error rates. The results show that digitalization of the accounting system through the implementation of ERP can reduce transaction input time by 50%, validation time by 62.5%, and error rates by 71.4%. The implication of this study is that digitalization has been proven not only to increase the efficiency and accuracy of transaction processes, but also encourages increased transparency, accountability, and job satisfaction of finance staff. This study provides empirical evidence for other companies wishing to adopt digital systems in accounting and serves as a reference for academics in understanding the real practices of implementing information technology in the modern world of accou.
creator: Linda Agustina
creator: Tituk Diah Widajantie
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 535
ending page: 542
doi: 10.55606/jurimbik.v6i1.1629

Faktor Faktor yang Mempengaruhi Penyusunan Laporan Keuangan UMKM Berdasarkan SAK Indonesia untuk EMKM
type: item
description: This study aims to analyze the influence of perceptions of education level, perceptions of accounting understanding, socialization of SAK Indonesia for EMKM, and perceptions of business scale on the preparation of financial reports for Micro, Small, and Medium Enterprises (UMKM) based on SAK Indonesia for EMKM in Lubuk Kilangan District, Padang City. Data was collected through questionnaires distributed to 100 UMKM actors in the culinary sector. The analysis technique used is Structural Equation Modeling Partial Least Squares (SEM-PLS). The results show that perceptions of education level, perceptions of accounting understanding, socialization of SAK Indonesia for EMKM, and perceptions of business scale positively affect the preparation of financial reports based on SAK Indonesia for EMKM. This study contributes to increasing UMKM's understanding of the importance of preparing financial reports according to standards, as well as to government policy development in supporting the implementation of SAK Indonesia for EMKM in the UMKM sector.
creator: Deasy Rahmayanti
creator: Ferdawati
creator: Ria Angriani
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 543
ending page: 556
doi: 10.55606/jurimbik.v6i1.1630

Pengaruh Capital Expenditure, Growth Opportunity, Leverage, dan Profitabilitas Terhadap Nilai Perusahaan
type: item
description: This study investigates the influence of capital expenditure, growth opportunity, leverage, and profitability on firm value among food and beverage companies listed on the Indonesia Stock Exchange (IDX) over the period 2021–2024. A quantitative research design was employed, and samples were determined using a purposive sampling method. The study relies on secondary data obtained from the financial statements of food and beverage subsector firms listed on the IDX within the observation period. The final dataset comprises 40 companies, yielding a total of 160 firm-year observations. Data analysis was conducted using multiple linear regression with the assistance of IBM SPSS Statistics 26. The empirical results demonstrate that, individually, capital expenditure, leverage, and profitability exert a significant influence on firm value, whereas growth opportunity shows no significant effect. However, when tested simultaneously, all four variables collectively have a significant impact on firm value.
creator: Diah Absari
creator: Elfitri Santi
creator: Wiwik Andriani
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 557
ending page: 570
doi: 10.55606/jurimbik.v6i1.1632

Penerapan Form Permintaan Barang oleh Bagian Kasir Sebagai Instrumen Pengawasan dan Optimalisasi Realisasi Anggaran Perusahaan ABC
type: item
description: This study aims to analyze the implementation of the Goods Request Form (FPB) by the cashier department as a tool for supervising and optimizing budget realization in Company ABC. The research employs a descriptive qualitative approach, with data collected through observation, interviews, and documentation. Data were analyzed thematically to identify patterns and relationships between the use of FPB and the effectiveness of budget supervision. The findings indicate that the use of FPB strengthens internal control, reduces procurement inefficiencies, and enhances transparency and accountability in corporate budget management. These results imply that integrating procurement procedures with internal control systems through FPB can serve as an effective strategy in financial management. Therefore, it is recommended that the company continue to develop and periodically evaluate FPB implementation to ensure alignment with budgetary and operational goals.
creator: Dimas Rafi Parama Putra
creator: Tituk Diah Widajantie
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 571
ending page: 582
doi: 10.55606/jurimbik.v6i1.1637

Analisis Profitabilitas dalam Menilai Kinerja Keuangan Bank Umum BUMN 2022–2024
type: item
description: This study aims to comprehensively analyze the financial performance of Indonesia’s state-owned commercial banks (BUMN) during the 2022–2024 period by employing profitability ratios, including Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE), as the primary indicators of performance. The research adopts a quantitative descriptive method with a comparative approach, utilizing secondary data derived from the annual financial statements published by the Indonesia Stock Exchange (IDX). The analysis results indicate that the overall profitability performance of BUMN banks remains relatively stable, with a notable improvement observed in 2023, reflecting the banks’ ability to manage assets, capital, and operational efficiency effectively. Among the observed banks, Bank Mandiri and Bank Rakyat Indonesia (BRI) consistently demonstrate the highest profitability and efficiency levels, supported by optimal asset utilization and effective cost management. Conversely, Bank Tabungan Negara (BTN) recorded the lowest profit margin, primarily due to its focus on the housing credit sector with higher operational risks. Overall, the study concludes that the financial performance of Indonesia’s state-owned banks during 2022–2024 can be categorized as healthy and sustainable, indicating sound profitability and strong resilience in the national banking industry.
creator: Novia Putri Damayanti
creator: Dika Puspitaningrum
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 583
ending page: 597
doi: 10.55606/jurimbik.v6i1.1641

Pengaruh Edukasi Masyarakat dan Kondisi Ekonomi Orang Tua terhadap Manajemen Stunting di Kelurahan Bener, Tegalrejo, Kota Yogyakarta
type: item
description: This study aims to examine the influence of community education and parental economic conditions on stunting management in Kelurahan Bener, Tegalrejo, Yogyakarta City. Stunting is a public health issue impacting future human resource quality. The quantitative approach with multiple linear regression analysis was used. The population consists of the community in Kelurahan Bener, with a purposive sample of 75 respondents. Data was collected using a validated and reliable questionnaire. Results indicate that community education and parental economic conditions significantly affect stunting management. This finding emphasizes the importance of improving education and economic conditions of parents as strategic efforts in stunting prevention. The study's implications can guide local government and health policymakers.
creator: Julisti Djibu
creator: Endang Setyowati
creator: Hening Nakuloadi
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 598
ending page: 605
doi: 10.55606/jurimbik.v6i1.1647

Memotret Praktik Akuntabilitas dan Transparansi Pengelolaan Dana Zakat pada Baznas Kota Sawahlunto
type: item
description: This study aims to examine the practices of accountability and transparency in zakat fund management at the National Zakat Agency (BAZNAS) of Sawahlunto City. The research is based on the importance of managing zakat professionally, accountably, and transparently to maintain the trust of muzakki, mustahiq, and the wider community. A qualitative method with a case study approach was employed, using in-depth interviews, observation, documentation, and snowball sampling for informant selection. The informants included zakat administrators (amil), muzakki, mustahiq, representatives from the Indonesian Ulema Council (MUI) of Sawahlunto City, and officials from the Ministry of Religious Affairs (Kemenag) as representatives of the local government. The analysis was conducted by referring to stewardship theory and the accountability mechanisms proposed by Ebrahim (2003). The findings reveal that BAZNAS Sawahlunto has implemented accountability through standardized financial reporting, independent audits with unqualified opinions, and mechanisms for evaluation, reporting, and social auditing. Transparency is demonstrated through the issuance of zakat receipts, publication on social media, and collaboration with the Department of Communication and Informatics, although website publication remains suboptimal due to system integration policies from the central BAZNAS and limited human resources. Support from the local government through Kemenag, legitimacy from MUI, and community participation further strengthen the institution’s credibility and enhance public trust.
creator: Alfahlullah Firdaus
creator: Ulfi Maryati
creator: Nurul Fauzi
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 606
ending page: 618
doi: 10.55606/jurimbik.v6i1.1654

Pengaruh Disiplin Kerja, Kesehatan dan Keselamatan Kerja, dan Kompensasi Terhadap Produktivitas Karyawan: Studi pada PT Malindo Feedmill Tbk
type: item
description: This study aims to analyze the effect of work discipline, occupational health and safety (OHS), and compensation on employee productivity at PT Malindo Feedmill Tbk. The research employs a quantitative approach with a total of 178 employees selected through the proportionate stratified random sampling technique. Data were collected using questionnaires and analyzed through multiple linear regression with the help of SPSS 21. The results indicate that work discipline, OHS, and compensation each have a positive and significant effect on employee productivity. Furthermore, simultaneously, these three variables also have a significant influence, meaning that work discipline, proper implementation of OHS, and a fair and competitive compensation system play an important role in improving employee productivity. These findings emphasize the importance of effective human resource management implementation as a corporate strategy to enhance performance and competitiveness.
creator: Erwan Firmansyah
creator: Sugiharti Sugiharti
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 619
ending page: 634
doi: 10.55606/jurimbik.v6i1.1659

Pengaruh Lingkungan Kerja dan Motivasi Kerja Terhadap Kinerja Karyawan dengan Team Work sebagai Variabel Intervening pada CV. Saprotan Utama
type: item
description: This study aims to analyze the direct and indirect influence of Work Environment (X1) and Work Motivation (X2) on Empolyee Performance (Y) throught Team Work (Z) as a mediating variable at CV. Saprotan Utama. The method used is quantitative with a Stuctural Equation Modeling (SEM) approach using AMOS software. The research sample is CV. Saprotan Utama employees. The results of the study indicate that Work Environment, Work Motivation, and Team Work partially have a positive and significant effect on Employee Performance. Furthermore, Team Work is proven to be able to significantly mediate the relationship between Work Environment on Performance, and Work Motivation on Performance. This finding emphasizes the importance of building a conducive work environment and high motivation to improve team work, which will ultimately optimize organizational performance.
creator: Ainul Yudhistira
creator: Bayu Kurniawan
creator: Prianka Ratri Nastiti
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 635
ending page: 648
doi: 10.55606/jurimbik.v6i1.1661

Pengaruh Self-Control dan Penggunaan E-Wallet terhadap Kemampuan Pengelolaan Keuangan Pribadi Generasi Z di Kabupaten Klaten
type: item
description: This research seeks to examine the impact of self-control and E-Wallet utilization on the personal financial management capabilities of Generation Z in Klaten Regency. An associative quantitative method was employed through the distribution of questionnaires to 100 respondents chosen via purposive sampling. Data analysis utilized multiple linear regression assisted by SPSS version 27. The findings indicate that self-control exerts a positive and significant effect on personal financial management ability, suggesting that individuals with stronger self-control are more inclined to manage expenditures, curb impulsive actions, and formulate rational financial choices. Additionally, E-Wallet usage demonstrates a positive and meaningful influence on financial management skills. This outcome underscores that prudent application of digital financial technology can boost efficiency, transparency, and financial consciousness among youth. From a theoretical standpoint, the study bolsters the Theory of Planned Behavior (Ajzen, 1991), which emphasizes perceived behavioral control as a crucial factor in financial conduct. In practical terms, these results offer insights for digital service providers and educational bodies to enhance financial literacy and promote accountable financial habits in the digital economy age.
creator: Tya Novita Sari
creator: Dianing Widya Kusumastuti
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 649
ending page: 664
doi: 10.55606/jurimbik.v6i1.1667

Pengaruh User-Generated Content dan Firm-Generated Content TikTok terhadap Keputusan Pembelian Somethinc Dimediasi Brand Image
type: item
description: The rapid development of digital technology has brought major changes to marketing strategies, particularly through the use of social media such as TikTok. This platform plays an important role in shaping brand image and influencing purchase decisions, especially among young consumers. This study aims to analyze the influence of User-Generated Content (UGC) and Firm-Generated Content (FGC) on purchase decisions for Somethinc products on TikTok, with brand image as a mediating variable. This research employed a quantitative explanatory design involving 160 female respondents aged 15–30 years in Denpasar City, who are active TikTok users and have purchased Somethinc products. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4 software. The results show that both UGC and FGC have a positive and significant effect on brand image and purchase decisions. Moreover, brand image significantly mediates the relationship between UGC, FGC, and purchase decisions. These findings highlight the importance of synergy between user-created and company-generated content in strengthening brand image and encouraging consumer purchasing behavior. Practically, companies are advised to optimize their digital marketing strategies through interactive and informative content collaborations on TikTok.
creator: Ni Kadek Nila Purnami
creator: Komang Widhya Sedana Putra
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 665
ending page: 678
doi: 10.55606/jurimbik.v6i1.1672

Penguatan Ekosistem Kewirausahaan di SMK Melalui Teaching Factory dan Praktik Bisnis Nyata
type: item
description: Strengthening the entrepreneurial ecosystem in vocational high schools (SMK) is an important strategy in preparing graduates who are not only ready to work, but also have the competence to become entrepreneurs. This article aims to analyze the role of Teaching Factory (TEFA) and real business practices as strategies for strengthening the entrepreneurial ecosystem in SMK based on a literature review. The method used is library research through a review of various national and international literature sources related to the concept of the entrepreneurial ecosystem, the implementation of Teaching Factory, and real business practices in the SMK environment. The results of the study show that the synergy between TEFA and real business practices comprehensively strengthens the entrepreneurial ecosystem in SMK. TEFA acts as a foundation that fosters technical skills and production competencies in accordance with industry standards, while also increasing student motivation and a productive culture. Meanwhile, real business practices complement this by developing managerial competencies, entrepreneurial character, and mental readiness through real business experiences, which include risk management, marketing, and financial management. Thus, the integration of these two approaches creates a sustainable entrepreneurial environment in schools, ensuring that vocational school graduates are not only technically competent but also ready to become entrepreneurs and job creators.
creator: Nuraliyah
creator: Wahira
creator: Andi Nurul Adha Andika
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 679
ending page: 694
doi: 10.55606/jurimbik.v6i1.1685

Pengaruh Gaya Kepemimpinan dan Lingkungan Kerja Terhadap Kinerja Karyawan Melalui Kepuasan Kerja Sebagai Variabel Intervening di CV. Barokah Al Fazza
type: item
description: The purpose of this study is to determine the influence of leadership style on employee performance, the influence of work environment on employee performance, the influence of job satisfaction on employee performance, the influence of leadership style on employee performance through job satisfaction as an intervening variable, and the influence of the work environment on employee performance through job satisfaction as an intervening variable. The quantitative research sample consists of 75 respondents. Multiple linear regression analysis was conducted using IBM SPSS Statistics. The study findings show that the leadership style variable has a positive and significant effect on employee performance at CV Barokah Al Fazza, partially. The work environment variable also has a positive and significant effect on employee performance at CV Barokah Al Fazza, partially. The job satisfaction variable has a positive and significant effect on employee performance at CV Barokah Al Fazza, partially. The leadership style variable has a positive and significant effect on employee performance through job satisfaction as an intervening variable at CV Barokah Al Fazza. The work environment variable has a positive and significant effect on employee performance through job satisfaction as an intervening variable at CV Barokah Al Fazza
creator: Nur Ernawati
creator: Heni Susilowati
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 695
ending page: 716
doi: 10.55606/jurimbik.v6i1.1700

Pengaruh Kualitas Produk, Harga, dan Citra Merek terhadap Keputusan Pembelian Produk Glad2Glow di Kalangan Gen Z
type: item
description: The rapid expansion of Indonesia’s local skincare industry has intensified competition and heightened the need for brands to understand the determinants of purchasing decisions, particularly among Generation Z consumers who tend to be critical and trend-oriented. This study aims to examine the effects of product quality, price, and brand image on purchasing decisions for Glad2Glow products. A quantitative approach with an associative design was employed, involving 126 female Generation Z respondents who had previously purchased Glad2Glow. The research instrument was tested for validity and reliability, and the data were analyzed using multiple linear regression. The findings reveal that product quality and price significantly influence purchasing decisions, indicating that Generation Z consumers place strong emphasis on product performance and perceived economic value. In contrast, brand image does not exert a significant effect, suggesting that Glad2Glow’s brand perception has not yet developed into a decisive factor for purchasing behavior. These results highlight the importance of strengthening product quality and competitive pricing strategies for emerging local skincare brands. The study also contributes to consumer behavior literature and encourages future research exploring additional variables such as digital experience, brand trust, or user reviews that may shape purchasing tendencies among younger consumers.
creator: Ismiya Wardhani Haghiyani
creator: Aditya Liliyan
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 717
ending page: 731
doi: 10.55606/jurimbik.v6i1.1780

Emosi Konsumen Memediasi Strategi Voucher Lokasi TikTok Terhadap Pembelian Impulsif pada Brand Chatime
type: item
description: The development of digital technology has fundamentally transformed consumer behavior worldwide, with the rise of social media driving a shift from conventional shopping to digital platforms. The increasing use of social media as a medium for digital marketing—particularly TikTok, which features location-based promotions—has enhanced sales conversion opportunities. This study aims to examine the effect of location-based voucher strategies implemented on TikTok Shop on impulsive buying, with consumer emotions as a mediating variable among Generation Z in Denpasar City. The research employed a quantitative approach involving 100 Generation Z respondents who had purchased Chatime products through TikTok Shop using location vouchers. Data were analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS) with SmartPLS4 software. The results indicate that location-based voucher strategies do not have a direct significant effect on impulsive buying; however, consumer emotions have a positive and significant effect on impulsive buying and successfully mediate the relationship between location-based vouchers and impulsive buying. These findings highlight the crucial role of emotions as a mediating factor in digital promotion strategies to stimulate impulsive purchases among Generation Z consumers. This study provides practical implications for businesses to optimize location-based voucher strategies by considering consumers’ emotional aspects to enhance promotional effectiveness.
creator: Galuh Sekti Wulandari
creator: Komang Widhya Sedana Putra
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 732
ending page: 745
doi: 10.55606/jurimbik.v6i1.1718

Persepsi Kemudahan Penggunaan Terhadap Keputusan Pembelian SpayLater: Peran Mediasi User Experience di Kalangan Generasi Z Kota Denpasar
type: item
description: This study aims to examine the effect of perceived ease of use on purchase decisions with user experience as a mediating variable in the context of SpayLater usage among Generation Z in Denpasar City. The research employed a quantitative approach using an online survey distributed to 120 respondents selected through purposive sampling. Data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with SmartPLS 4.0 software. The findings reveal that perceived ease of use does not directly influence purchase decisions but has a positive and significant effect on user experience. Furthermore, user experience significantly affects purchase decisions and fully mediates the relationship between perceived ease of use and purchase decisions. These results indicate that user experience plays a crucial role in shaping purchasing behavior among Generation Z SpayLater users. The study suggests that digital service providers should enhance user experience quality by improving interface design, ensuring smooth navigation, and maintaining transaction security to strengthen user satisfaction and encourage sustainable purchasing behavior among young consumers.
creator: Apriliani Nur Afifah
creator: Komang Widhya Sedana Putra
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 746
ending page: 759
doi: 10.55606/jurimbik.v6i1.1729

Pengaruh Sikap Terhadap Perilaku, Norma Subjektif, Kontrol Perilaku Persepsian, dan Efikasi Keuangan terhadap Niat Berinvestasi pada Generasi Z di Kalimantan Barat
type: item
description: This study aims to examine and analyze the influence of attitude toward behavior, subjective norms, perceived behavioral control, and financial efficacy on investment intention among Generation Z in West Kalimantan. The research employed a survey method using an online questionnaire and involved 260 respondents. A quantitative approach was applied, and the data were statistically analyzed using Microsoft Excel and SmartPLS software. The results indicate that all independent variables—attitude toward behavior (SP), subjective norms (NS), perceived behavioral control (KP), and financial efficacy (EF)—have a positive and significant effect on investment intention (NB) among Generation Z in West Kalimantan. These findings suggest that the more positive an individual's attitude toward investment, the stronger the social support received, the higher the perceived control, and the better the financial efficacy, the greater the intention of Generation Z in West Kalimantan to invest.
creator: Grace Tio Fany
creator: Wendy
creator: Helma Malini
creator: Giriati
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 760
ending page: 771
doi: 10.55606/jurimbik.v6i1.1768

Analisis Pengaruh Pengalaman Kerja dan Budaya Organisasi terhadap Pengambilan Keputusan Manajerial di Rumah Sakit
type: item
description: Decision-making is a critical managerial function in hospitals that determines operational success and the quality of healthcare services. This study aims to analyze the influence of work experience and organizational culture on managerial decision-making in hospital settings. An observational design with a descriptive-analytic approach was employed. The study involved hospital management staff who are directly engaged in the decision-making process. Data were collected using an open-ended questionnaire developed based on indicators of work experience and organizational culture. The findings indicate that greater work experience enhances an individual’s ability to evaluate alternatives and make effective decisions. Moreover, an organizational culture that promotes collaboration, open communication, and innovation plays an essential role in accelerating the decision-making process. In conclusion, work experience and organizational culture are key factors that significantly influence the quality of managerial decision-making in hospitals.
creator: Monica Pramana
creator: Rinawati
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 772
ending page: 782
doi: 10.55606/jurimbik.v6i1.1783

Pengaruh Managerial Leadership dan Organizational Culture Terhadap Strategic Performance PT. XYZ: Peran Mediasi Employee Engagement
type: item
description: This study aims to analyze the influence of managerial leadership and organizational culture on strategic performance, with employee engagement as a mediating variable at PT. XYZ, a manufacturer of baby and adult diapers. A quantitative approach was employed, involving 180 employees using a six-point Likert-scale questionnaire. Data analysis was conducted using the SEM-PLS method using SmartPLS 4.0, evaluating the outer model (validity and reliability) and inner model (path coefficient, R-square, and Q²). The results indicate that organizational culture significantly influences strategic performance, while managerial leadership has no direct effect. However, managerial leadership and organizational culture positively influence employee engagement, and employee engagement has been shown to improve the company's strategic performance. Furthermore, employee engagement acts as a mediator, strengthening the relationship between managerial leadership and organizational culture and strategic performance. These findings confirm that an adaptive work culture and high employee engagement are key levers for improving strategic performance, while leadership plays an indirect role through strengthening engagement. The practical implications of this study encourage companies to strengthen collaborative cultures, enhance participatory leadership styles, and develop sustainable engagement programs to maintain organizational quality, efficiency, and innovation.
creator: Rossy Angelina Latuharhary
creator: Muhammad Ryan Alamsyah
creator: Sukri Agustian
creator: Pupung Purnamasari
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 783
ending page: 800
doi: 10.55606/jurimbik.v6i1.1808

Persepsi Karyawan Terhadap Kompensasi Langsung dan Dampaknya Terhadap Semangat Kerja di PT. SE7ENNCO EVENT ORGANIZER
type: item
description: This study is motivated by the importance of compensation systems and work motivation in improving employee performance, particularly in the highly dynamic event organizer industry. The urgency of the research lies in the need for a deep understanding of employees’ perceptions of compensation, motivation, and how both influence performance. The study aims to examine how compensation systems and work motivation affect the performance of employees at PT. SE7ENNCO EVENT ORGANIZER, as well as to address issues of compensation fairness, motivational drivers, and performance indicators. This qualitative phenomenological study collected data through interviews and analyzed it descriptively. The findings indicate that compensation is generally considered fair but still requires improvement, especially regarding incentives and allowances. Motivation is influenced by the work environment, supervisor support, learning opportunities, and satisfaction from successful events. Employee performance is assessed as good, with key indicators including client satisfaction, smooth event execution, and target achievement.The study concludes that appropriate compensation and strong work motivation significantly contribute to enhancing employee performance. The implications suggest that the company should strengthen performance-based compensation systems and pay greater attention to employee well-being.
creator: Dimas Wicaksono
creator: Achmad Choerudin
creator: Zandra Dwanita Widodo
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 801
ending page: 810
doi: 10.55606/jurimbik.v6i1.1796

Fomo dan Brand Trust Sebagai Mediasi Pengaruh Influencer Marketing Terhadap Minat Beli Produk Skintific
type: item
description: The rapid growth of the skincare industry in Indonesia is driven by increasing self-care awareness among young consumers and the impact of social media on consumption trends. This study analyzes the influence of Influencer Marketing on Purchase Intention for Skintific products, with FOMO (Fear of Missing Out) and Brand Trust as intermediary variables. Using a causal quantitative approach, data was collected from 150 Generation Z respondents in Denpasar who are active on social media and have been exposed to Skintific promotions by influencers. The data was analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) using SmartPLS 4.0. The results indicate that Influencer Marketing significantly influences FOMO, Brand Trust, and Purchase Intention, both directly and indirectly. FOMO serves as an emotional trigger that encourages consumers to make immediate purchases to avoid missing out, while Brand Trust acts as a cognitive factor that strengthens beliefs about product quality and safety. These two intermediary variables effectively link Influencer Marketing and Purchase Intention. This research emphasizes that influencer marketing success depends not only on popularity but also on the influencer's ability to build authenticity and trust with their audience. These findings are expected to guide the development of more effective and sustainable digital marketing strategies in the beauty industry.
creator: Nilna Muna
creator: Ni Putu Sudi Anggraeni
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 6
number: 1
starting page: 811
ending page: 825
doi: 10.55606/jurimbik.v6i1.1848