JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
type: channel
description: Discipline: JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek Ekonomi, Manajemen, Bisnis dan Akuntansi. Jurnal ini memberikan ruang bagi para peneliti untuk berdiskusi, mengejar dan meningkatkan pengetahuan di bidang Kategori Ilmu Ekonomi , Manajemen, Bisnis dan Akuntansi yang terus berkembang. Artikel dapat ditulis dalam bahasa Inggris atau bahasa Indonesia. Ekonomi: Ekonomi Publik, Ekonomi Internasional, Perbankan dan Lembaga Keuangan Ekonomi Pembangunan, Ekonomi Moneter, Ekonomi Keuangan. Manajemen bisnis dan perbankan: Manajemen keuangan dan kekayaan, Pemasaran, Manajemen Sumber Daya Manusia, Manajemen Strategis, Operasi, Kewirausahaan, Etika Perbankan, Operasi dan Manajemen Perbankan. Akuntansi: Akuntansi Sektor Publik, Perpajakan, Akuntansi Keuangan, Akuntansi Manajemen, Auditing, dan Sistem Informasi Akuntansi. Jurnal ini terbit 1 tahun 6 kali (Januari, Maret, Mei, Juli, September, November) Indexed by:
publisher: CV. KAMPUSA AKADEMIK PUBLISING
language: en-US
publication name: JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
issn: 3047-6232
items: Persepsi dan Preferensi Mahasiswa Universitas Tazkia Terhadap Penggunaan Alat Pembayaran Non-Tunai dalam Transaksi Sehari-hari (Studi Kasus: E-Wallet dan QRIS)
items: PENGARUH KEMISKINAN DAN PENGANGGURAN TERHADAP PERTUMBUHAN EKONOMI WILAYAH PERKOTAAN ACEH
items: DAMPAK EKONOMI, RISIKO, DAN FAKTOR YANG MENYEBABKAN TERJADINYA LONJAKAN PENERBITAN SUKUK KORPORASI DI INDONESIA
items: Analisis Kinerja Keuangan dan Dampaknya terhadap Kualitas Layanan Dasar di Desa Jamburnauli Kecamatan Tarutung KabupatenTapanuli Utara
items: Strategi Peningkatan Layanan Transportasi Publik Balikpapan City Trans (Bacitra) Oleh Dinas Perhubungan Kota Balikpapan
items: Peningkatan Sumber Pendapatan Daerah, Peningkatan Pendapatan Pajak& Retribusi Daerah
items: PERAN AUDITOR DALAM DETEKSI FRAUD AUDIT UMUM (KAP DRS. ARIEF H. P. & REKAN)
items: Pengaruh Nilai Tukar Dan Cadangan Devisa Terhadap Utang Luar Negeri Indonesia Tahun 2010-2024
items: PENGARUH PENGEMBANGAN KOMPETENSI KARIER DAN DUKUNGAN SOSIAL TERHADAP KEBERLANJUTAN KARIER FREELANCER DI INDONESIA DENGAN EFIKASI DIRI SEBAGAI VARIABEL INTERVENING
items: PENGARUH STORYTELLING BRANDING TERHADAP KEPERCAYAAN DAN LOYALITAS KONSUMEN DI ERA DIGITAL
items: PENGARUH SUKU BUNGA ACUAN BANK INDONESIA DAN CAPITAL INFLOW TERHADAP NILAI TUKAR RUPIAH DI INDONESIA
items: PENGARUH HARGA DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN ULANG PADA UMKM DIMSUM MONI KOTA JAKARTA SELATAN
items: PENGARUH PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN PADA TAHUN 2019-2023
items: ANALISIS PROSEDUR PEMBERIAN KREDIT PADA PT. BANK PEREKONOMIAN RAKYAT MITRA ARTA MULIA KABUPATEN BENGKALIS
items: PENGARUH INTENSITAS PENGGUNAAN SMARTPHONE UNTUK HIBURAN TERHADAP MANAJEMEN WAKTU BELAJAR MAHASISWA
items: Analisis Terhadap penerapan akad Istishna' berdasarakn PSAK 104 dalam Akuntansi Syari'ah di Lembaga Keuangan Syari'ah
items: ZAKAT SEBAGAI INSTRUMEN FISKAL ISLAM: POTENSI DAN OPTIMALISASI UNTUK PENERIMAAN NEGARA DALAM KONTEKS INDONESIA
items: IMPLEMENTASI PSAK 409 pada BADAN AMIL ZAKAT NASIONAL (BAZNAS) GORONTALO
items: MELAWAN ARUS TURNOVER: STRATEGI PENINGKATAN KOMPETENSI SEBAGAI KUNCI RETENSI KARYAWAN PADA UMKM DIMSUM GORENG KEJU
items: Mitigasi Bias Kognitif dalam Pengambilan Keputusan Finansial: Peran Keterampilan Berpikir Kritis dan Literasi Keuangan (Tinjauan Literatur Sistematis)
items: Strategi Branding Halal UMKM Kuliner Dan Dampaknya Terhadap Keputusan Pembelian Konsumen Muslim
items: ANALISIS PENGENDALIAN INTERNAL TERHADAP KREDIT BERMASALAH PADA KOPERASI SIMPAN PINJAM BATU ARTHA MULYA
items: Peran Pembukuan Sederhana UMKM sebagai Dasar Pertimbangan Keputusan Berdasarkan SAK EMKM Studi Kasus Yumi Ex Linen
items: ANALISIS KOMPREHENSIF TINGKAT KESEHATAN PT BANK MAYBANK INDONESIA Tbk. (BNII) TAHUN 2024 MENGGUNAKAN KERANGKA RGEC
items: PERKEMBANGAN SOCIAL COMMERCE DAN DAMPAKNYA TERHADAP PERILAKU KONSUMEN: LITERATURE REVIEW
items: PEMANFAATAN TEKNOLOGI DIGITAL UNTUK MENINGKATKAN LITERASI KEUANGAN SYARIAH PADA MAHASISWA
items: Pengaruh Bank Syariah Terhadap UMKM
items: Pengaruh Current Ratio, Debt to Equity Ratio, dan Return on Assets terhadap Nilai Perusahaan
items: PENGARUH PENDIDIKAN, PENDUDUK USIA PRODUKTIF, DAN TINGKAT PENGANGGURAN TERBUKA TERHADAP PENYERAPAN TENAGA KERJA DI PROVINSI ACEH
items: Pengaruh Pembiayaan Bank Syariah terhadap Pertumbuhan UMKM Halal di Indonesia
items: Analisis Penerapan Program Pelatihan Karyawan Pada Unit Learning & Development PT Asuransi Jasa Indonesia
items: Pengaruh Live Streaming Dan Flash Sale Terhadap Impulse Buying Melalui Positive Emotion Sebagai Mediasi Pada Gen Z Pengguna Shopee
items: MENGHADAPI PERSAINGAN DI PASAR INTERNASIONAL: STUDI STRATEGI HARGA DAN DIFERENSIASI PRODUK
items: ANALYSIS OF THE RAHN AGREEMENT AS A SOLUTION TO COMMUNITY FINANCING
items: Literatur Review: Tren Teknologi Dalam E-Commerce: Analisis Literatur Tentang Ai, Chatbot dan Automasi
items: STRATEGI OPTIMALISASI PENYUSUTAN ARSIP INAKTIF DI DIREKTORAT AIR MINUM DIREKTORAT JENDERAL CIPTA KARYA KEMENTERIAN PEKERJAAN UMUM

Persepsi dan Preferensi Mahasiswa Universitas Tazkia Terhadap Penggunaan Alat Pembayaran Non-Tunai dalam Transaksi Sehari-hari (Studi Kasus: E-Wallet dan QRIS)
type: item
description: This study aims to explore the perceptions and preferences of Tazkia University students regarding the use of non-cash payment methods, particularly e-wallets and the Quick Response Code Indonesian Standard (QRIS), in daily transactions. Using a qualitative approach with a case study design, data were collected through semi-structured in-depth interviews with 35 student participants. Data were analyzed using thematic analysis to identify patterns in perceptions and preferences. The findings indicate that students have positive perceptions of the convenience and efficiency of QRIS and e-wallets, but they express concerns about security issues, data privacy, and compatibility with Islamic values such as transaction permissibility (halal) and avoiding riba. Their primary preference is e-wallets due to integration with daily applications and cashback promotions, whereas QRIS is more favored for transactions with small merchants and MSMEs around campus. Islamic ethical factors emerged as significant moderators, where students prioritized platforms compliant with Sharia principles, such as those partnered with Islamic banks. This study fills a research gap in the context of Islamic universities in Indonesia, where religious values uniquely influence the adoption of financial technologies. Practical implications include recommendations for universities to enhance literacy in Sharia-based digital payments and collaborate with fintech providers to obtain halal certification.
creator: Muhammad Habib
creator: Fais Al Muhajjir
rights: Copyright (c) 2025 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-07
publication date: 2025-12-07
volume: 3
number: 1
starting page: 01
ending page: 08
doi: 10.61722/jemba.v3i1.1732

PENGARUH KEMISKINAN DAN PENGANGGURAN TERHADAP PERTUMBUHAN EKONOMI WILAYAH PERKOTAAN ACEH
type: item
description: ABSTRAK This study aims to analyze the influence of unemployment and poverty on economic growth in urban areas of Aceh, including Banda Aceh, Lhokseumawe, Langsa, Subulussalam, and Sabang during the 2020–2024 period. The research utilizes secondary data obtained from the Central Bureau of Statistics (BPS). The analytical method employed is panel data regression using the Fixed Effect Model, which was selected based on the results of the Chow Test and Hausman Test. The findings indicate that unemployment has a negative and significant effect on economic growth, implying that an increase in unemployment levels will reduce the economic growth rate in urban Aceh. Meanwhile, poverty has a positive but insignificant effect on economic growth, suggesting that there is no strong statistical evidence that poverty has a real impact on economic growth. Simultaneously, unemployment and poverty exert a significant influence on economic growth, with an Adjusted R-squared value of 0.469961, indicating that 46.99% of the variation in economic growth can be explained by both variables. These findings emphasize the importance of policies focused on job creation, improvement of labor quality, and more effective poverty alleviation programs to support inclusive and sustainable economic growth in urban areas of Aceh. Keywords: unemployment, poverty, economic growth, panel data, urban Aceh
creator: Muhammad Muhammad
creator: Muhammad Riski
creator: Puti Andiny
creator: Safuridar Safuridar
rights: Copyright (c) 2025 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-07
publication date: 2025-12-07
volume: 3
number: 1
starting page: 09
ending page: 23
doi: 10.61722/jemba.v3i1.1727

DAMPAK EKONOMI, RISIKO, DAN FAKTOR YANG MENYEBABKAN TERJADINYA LONJAKAN PENERBITAN SUKUK KORPORASI DI INDONESIA
type: item
description: The Economic Impact, Risk Profile, and Drivers Behind the Surge in Corporate Sukuk Issuance in Indonesia. The issuance of corporate sukuk in Indonesia has risen sharply over the past five years, reaching Rp160.1 trillion in the third quarter of 2025. This study aims to examine the economic impacts, risk profile, and key factors driving the surge in corporate sukuk issuance. The research adopts a descriptive–qualitative approach using secondary data sourced from OJK reports, the Indonesia Stock Exchange, and publications related to the Islamic finance industry. The findings indicate that the growing volume of sukuk issuance has contributed positively to corporate economic performance, particularly through improved capital structure and reduced funding costs supported by competitive yields. Moreover, the higher issuance activity has stimulated local economic growth, especially by creating new job opportunities and increasing real-sector activities financed through sukuk instruments. However, the rapid rise in sukuk issuance also brings additional risks, including default risk, liquidity challenges due to a relatively shallow secondary market, and uncertainties in macroeconomic conditions. The study identifies several main factors behind this surge: declining policy interest rates, stronger demand for Sharia-compliant financing, regulatory incentives, and investors’ positive perception of sukuk stability. These results highlight the need for stronger corporate governance, better secondary market liquidity, and more harmonized regulations to ensure the sustainable development of Indonesia’s corporate sukuk market
creator: Muhammad Waqif Al Ghifary
creator: Aliffa Rahmadanni
rights: Copyright (c) 2025 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-06
publication date: 2025-12-06
volume: 3
number: 1
starting page: 24
ending page: 32
doi: 10.61722/jemba.v3i1.1741

Analisis Kinerja Keuangan dan Dampaknya terhadap Kualitas Layanan Dasar di Desa Jamburnauli Kecamatan Tarutung KabupatenTapanuli Utara
type: item
description: This study aims to examine the financial performance of Jamburnauli Village and its influenceonthequalityofbasicpublicservicesprovidedtothecommunity.Theresearch employs a qualitative method with a descriptive approach through interviews with the Village Head and literature reviews related to village financial management and public service delivery. The findings indicate that the realization of the Village Fund reached 100% and was utilized for the construction of farm roads, irrigation channels, bridges, cleanwaterfacilities,aswellasvarioussocialprogramssuchasagriculturalassistance, maternal and child health support, and cash transfers for households experiencing extreme poverty. The use of local materials also enhanced budget efficiency, allowing programstobeimplementedmoreoptimally.However,thevillage’sfiscalindependence remainslowduetolimitedlocallygeneratedrevenueandthenewlyestablishedBUMDes. Budget transparency and internal control mechanisms demonstrate accountable financialgovernanceandsupportimprovementsinbasicservices.Overall,effectiveand efficientfinancialperformancehascontributedsignificantlytoimprovinginfrastructure, health services, education, and administrative services in Jamburnauli Village.
creator: Monika Flora Manik
creator: Apriani Hutabarat
creator: Rini Khairani Harahap
creator: Ivan R Ventris Siahaan
creator: Kevin Lejon Simamora
rights: Copyright (c) 2025 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-09
publication date: 2025-12-09
volume: 3
number: 1
starting page: 33
ending page: 42
doi: 10.61722/jemba.v3i1.1733

Strategi Peningkatan Layanan Transportasi Publik Balikpapan City Trans (Bacitra) Oleh Dinas Perhubungan Kota Balikpapan
type: item
description: Transportasi publik memiliki peran penting dalam mendukung mobilitas masyarakat dan mengurangi penggunaan kendaraan pribadi. Kota Balikpapan sebagai salah satu kota penyangga Ibu Kota Nusantara (IKN) menghadapi peningkatan jumlah penduduk, intensitas aktivitas ekonomi, serta pertumbuhan kendaraan bermotor. Hal ini berdampak pada potensi kepadatan lalu lintas dan menuntut penyediaan transportasi umum yang efektif dan terjangkau. Pemerintah Kota Balikpapan meluncurkan layanan Balikpapan City Trans (Bacitra) pada 8 Juli 2024 sebagai moda transportasi massal berbasis Buy The Service (BTS). Namun, layanan ini masih menghadapi berbagai kendala seperti rute terbatas, minimnya halte permanen, keterbatasan sumber daya manusia, serta konflik dengan pengemudi angkot. Penelitian ini bertujuan untuk merumuskan strategi peningkatan layanan Bacitra serta mengidentifikasi faktor internal dan eksternal yang mempengaruhinya. Metode yang digunakan adalah mixed method dengan analisis SWOT melalui tabel IFAS dan EFAS. Hasil penelitian menunjukkan bahwa Bacitra berada pada Kuadran I (Strategi Agresif), sehingga strategi prioritas adalah memaksimalkan kekuatan dan peluang melalui penguatan operasional, perluasan rute, peningkatan fasilitas, serta optimalisasi dukungan pemerintah.
creator: Nesha Abigail Nabila
creator: Enos Paselle
rights: Copyright (c) 2025 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-11
publication date: 2025-12-11
volume: 3
number: 1
starting page: 43
ending page: 56
doi: 10.61722/jemba.v3i1.1763

Peningkatan Sumber Pendapatan Daerah, Peningkatan Pendapatan Pajak& Retribusi Daerah
type: item
description: This study aims to explain efforts to increase regional revenue sources, particularly through the optimization of taxes and levies as key components of Local Own-Source Revenue (PAD). Within the framework of regional autonomy as mandated by the 1945 Constitution and further regulated by Law Number 23 of 2014, regional governments are required to independently manage their fiscal potential in order to improve public services and support regional development. Using a descriptive method with a literature review approach, this study outlines the concept of PAD, the scope of regional taxes and levies, the legal framework, and various empirical findings from previous research. The discussion indicates that taxes and levies play a significant role in strengthening regional fiscal capacity; however, their implementation still faces several challenges, including low taxpayer compliance, inadequate data on tax and levy objects and subjects, limited capacity of regional apparatus, the suboptimal role of regional-owned enterprises (BUMD), and the risk of revenue leakage due to non-integrated digital collection systems. This study emphasizes the need to strengthen regulations, improve administrative systems, enhance digital-based collection mechanisms, build the capacity of local government personnel, and optimize regional assets to increase revenue effectiveness. Through these efforts, regional governments are expected to enhance PAD sustainably and reinforce fiscal independence as a prerequisite for successful regional autonomy.
creator: Nourel Islamay Diandra
creator: Anung Mabila
creator: Yashinta Zahra Alfitri
creator: Dian Puspita Sari
creator: Naela Faiza Khaerani
creator: Sifah Maharani
creator: Nabila Laura
creator: Nayla Azizah
creator: Ziya Ibnuwafi
creator: Febra Anjar Kusuma
creator: Ana Mentari
rights: Copyright (c) 2025 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-15
publication date: 2025-12-15
volume: 3
number: 1
starting page: 57
ending page: 68
doi: 10.61722/jemba.v3i1.1838

PERAN AUDITOR DALAM DETEKSI FRAUD AUDIT UMUM (KAP DRS. ARIEF H. P. & REKAN)
type: item
description: This article discusses the findings of fraud in audit practice at KAP Drs. Arief H. P. and Colleagues with a focus on the role of coincidence and auditor foresight in detecting fraud. This research conducted qualitative research and conducted in-depth interviews with experienced auditors. Although the study by (Sudarmadi, 2023) emphasized the need for forensic audits to detect fraud, and other studies (Kassem and Omoteso, 2023) highlighted the effectiveness of general audits, this study specifically explored the dynamics of fraud detection in the context of general auditing conducted by external auditors, focusing on the role of 'chance' and the foresight of general auditing auditors in detecting fraud. Although no fraud was detected during general audits in this case study, this study revealed that the detection of potential fraud in general auditing is more common through the identification of misstatements. Auditors face challenges in identifying misrepresentations by clients that are often caused by time pressures. This study emphasizes the importance of auditor competence and compliance with audit procedures in detecting potential fraud. These findings provide insight into the challenges auditors face in maintaining the integrity of financial statements and the need to improve audit procedures to support fraud detection.
creator: Zein Assyam Sittaqi
creator: Samas Adimisa Mishbah Habibie
rights: Copyright (c) 2025 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-15
publication date: 2025-12-15
volume: 3
number: 1
starting page: 70
ending page: 81
doi: 10.61722/jemba.v3i1.1857

Pengaruh Nilai Tukar Dan Cadangan Devisa Terhadap Utang Luar Negeri Indonesia Tahun 2010-2024
type: item
description: Foreign debt plays a crucial role in supporting development financing and economic growth in Indonesia. However, its increase can pose risks to economic stability, particularly due to fluctuations in exchange rates and changes in foreign exchange reserves. This study aims to analyze the influence of exchange rates and foreign exchange reserves on Indonesia's foreign debt during the period 2010–2024. This research is a quantitative study employing multiple linear regression analysis. The results indicate that exchange rates and foreign exchange reserves have a positive and significant effect on foreign debt. This finding underscores the importance of maintaining exchange rate stability and optimal management of foreign exchange reserves to support the sustainability of external financing and national economic stability.
creator: Zara Nurul Arifa
creator: Nurseptrina Tumangger
creator: Puty Andiny
creator: Safuridar Safuridar
rights: Copyright (c) 2025 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-16
publication date: 2025-12-16
volume: 3
number: 1
starting page: 82
ending page: 89
doi: 10.61722/jemba.v3i1.1870

PENGARUH PENGEMBANGAN KOMPETENSI KARIER DAN DUKUNGAN SOSIAL TERHADAP KEBERLANJUTAN KARIER FREELANCER DI INDONESIA DENGAN EFIKASI DIRI SEBAGAI VARIABEL INTERVENING
type: item
description: This study examines the phenomenon of the increasing number of freelancers in Indonesia driven by layoffs and changes in the labor market, while highlighting key challenges such as independent career competency development, limited social support, and low self-efficacy. Using a quantitative approach, this study aims to examine the effects of career competency development and social support on freelancers’ career sustainability, with self-efficacy as an intervening variable. The research sample consisted of 385 active freelancers selected using convenience sampling. Data analysis was conducted using Structural Equation Modeling (SEM) through SmartPLS 4. The results indicate that career competency development and social support have a positive direct effect on career sustainability and self-efficacy. In addition, self-efficacy was found to mediate the indirect effects of career competency development and social support on the career sustainability of freelancers in Indonesia. These findings emphasize the importance of competency development, social support, and self-belief in building sustainable and adaptive freelance careers in the context of the modern labor market in Indonesia.
creator: Sasa Dwi Pramita
creator: Mukhroji Mukhroji
rights: Copyright (c) 2025 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-16
publication date: 2025-12-16
volume: 3
number: 1
starting page: 90
ending page: 103
doi: 10.61722/jemba.v3i1.1878

PENGARUH STORYTELLING BRANDING TERHADAP KEPERCAYAAN DAN LOYALITAS KONSUMEN DI ERA DIGITAL
type: item
description: This study synthesizes empirical and theoretical literature to examine how brand storytelling in digital channels influences consumer trust and loyalty. Drawing on studies across social media marketing, digital storytelling, and brand experience, we develop a conceptual model where storytelling quality (authenticity, emotional appeal, and consistency) positively affects brand trust, which in turn mediates the effect on brand loyalty. The synthesis indicates that storytelling that evokes emotional engagement and brand authenticity strengthens consumer–brand relationships and fosters repeat patronage and advocacy. Methodologically, the paper proposes a mixed-methods approach (survey with SEM and in-depth interviews) to validate the model in a digital consumer context. Contributions include (1) integrating recent empirical findings on digital storytelling and trust, (2) proposing operational definitions and measurement items for storytelling quality, trust, and loyalty, and (3) offering managerial implications for crafting effective digital brand narratives. This work aids researchers and practitioners in designing storytelling strategies that build sustainable customer relationships in the digital era.
creator: Farras Al Kautsar
creator: Maryam Aqilah
rights: Copyright (c) 2025 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-17
publication date: 2025-12-17
volume: 3
number: 1
starting page: 104
ending page: 108
doi: 10.61722/jemba.v3i1.1877

PENGARUH SUKU BUNGA ACUAN BANK INDONESIA DAN CAPITAL INFLOW TERHADAP NILAI TUKAR RUPIAH DI INDONESIA
type: item
description: Penelitian ini menelaah bagaimana suku bunga acuan Bank Indonesia ( BI 7- DAY Reverse Repo Rate ) Serta arus modal masuk ( capital inflow ) mempengaruhi nilai tukar rupiah terhadap dolar Amerika ( USD /IDR ) Sepanjang periode 2004 – 2024. Analisis dilakukan menggunakan metode Vector Error Correction Model (VECM), yang mampu menggambarkan intraksi jangka pendek sekaligus hubungan jangka panjang antarvariabel. Hasil kajian memperlihatkan bahwa dalam jangka pendek, perubahan suku bunga BI tidak memberikan dampak signifikan terhadap nilai tukar rupiah. Namun, dalam jangka panjang , kenaikan suku bunga terbukti berpengaruh positif dan signifikan. Peningkatan suku bunga membuat aset domestik lebih menarik bagi investor , sehingga rupiah cenderung menguat. Sementara itu ,capital inflow tidak menunjukan pengaruh berarti dalam jangka pendek. Meski demikian, uji Grenger Causality mengidentifikasikan bahwa arus modal asig memiliki peran dinamis dalam mempengaruhi pergerakan nilai tukar. Nilai Error Correction Term (ECT ) Sebesar 0,831185 mendapatkan adanya mekanisme penyesuaian yang relatif cepat menuju keseimbangan jangka panjang.Secara keseluruhan, temuan ini menekankan bahwa kebijakan moneter yang tepat serta kestabilan arus modal asing merupakan faktor penting dalam menjaga stabilitas nilai tukar rupiah.
creator: Hilda Falensia Manurung
creator: Clara Marta Avindra
creator: Puty Andiny
rights: Copyright (c) 2025 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-17
publication date: 2025-12-17
volume: 3
number: 1
starting page: 109
ending page: 118
doi: 10.61722/jemba.v3i1.1866

PENGARUH HARGA DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN ULANG PADA UMKM DIMSUM MONI KOTA JAKARTA SELATAN
type: item
description: This research aims to find out the Influence of Price and Promotion on Repurchase Decisions on UMKM Disum Moni. The research method used is quantitative method research. Lebak Bulus research site, Cilandak, South Jakarta, 12440. The population of this study is Dimsum Moni Resellers as many as 41 Consumers, sampling technique with saturated samples. The data collection methods used are questionnaire methods, literature studies and observations. Data analysis method using validity test, reliability test, classical assumption test, linear regression analysis, determination coefficient test, T test and F test with the help of SPPS software version 27. The research results show that the correlation test R 0.728 means very strongly correlated, the determination coefficient is 53.1%, the partial test (t test) Price affects the Repurchase Decision with a calculated value (4.053>2.7044) and a significant value of (<0.001<0,05). The Promotion Variable has a correlation test of R 0.673, which means it is strongly correlated, the coefficient of determination is 49.5%, the partial test (t test) of the Promotion affects the Repurchase Decision with a count value <ttable (3.305<2.7044) and a significant value of 0.04 < 0.05. The Results of the Research (F test) of the Price and Promotion variable has a multiple linear regression equation Y 0.323 + 0.504 X1 + 0.443 X2 correlation test R 0.789 including the very strong category, the coefficient of determination is 62.2%, the f test obtained a significant value of <0.001 < 0.05 and the value of Fcalculated>Ftable (39,464 > 3.24). It means that together the free variables consisting of the Price and Promotion variables have a significant effect on the Repurchase Decision variable.
creator: rizkyanti rizkyanti
creator: Irmal Irmal
rights: Copyright (c) 2025 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-18
publication date: 2025-12-18
volume: 3
number: 1
starting page: 119
ending page: 127
doi: 10.61722/jemba.v3i1.1888

PENGARUH PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN PADA TAHUN 2019-2023
type: item
description: This study aims to determine the effect of profitability, leverage, and liquidity on company value. The method used in this study is an associative descriptive method with a quantitative approach. The population in this study consists of 26 companies in the food and beverage subsector from 2019 to 2023. The sample in this study was determined using purposive sampling technique and obtained a sample of 14 companies in the food and beverage subsector with a five-year observation period, resulting in 70 sample data. Hypothesis testing in this study uses panel data regression analysis using the E-Views 12 program with a confidence level of 5%. The results of this study indicate that simultaneously, profitability proxied using return on assets, leverage proxied using debt to asset ratio, and liquidity proxied using current ratio have a significant effect on company value with a significance of 0.000405 < 0.05 and f -count > f-table (6.916717 > 2.74) and a coefficient of determination using Adjusted R-Squared of 23.91%, while the remaining 76.09% is influenced by other variables not examined in this study. Meanwhile, profitability proxied using return on assets has no significant effect on company value, with a value of 0.2086 > 0.05. Leverage, proxied using the Debt to Asset Ratio, has a significant effect on Company Value with a significance of 0.0027 < 0.05, and Liquidity, proxied using the Current Ratio, has no significant effect on Company Value with a significance of 0.8001 > 0.05.
creator: Aulia Agustin Pratiwi
creator: Nani Rusnaeni
rights: Copyright (c) 2025 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-18
publication date: 2025-12-18
volume: 3
number: 1
starting page: 128
ending page: 142
doi: 10.61722/jemba.v3i1.1889

ANALISIS PROSEDUR PEMBERIAN KREDIT PADA PT. BANK PEREKONOMIAN RAKYAT MITRA ARTA MULIA KABUPATEN BENGKALIS
type: item
description: This study aims to analyze the credit granting procedures at PT. Bank Perekonomian Rakyat (BPR) Mitra Arta Mulia, Bengkalis Regency. The research uses a qualitative descriptive approach with data collection techniques including observation, interviews, and documentation obtained during a professional internship. The analysis focuses on credit application stages, feasibility assessment based on the 5C principles, credit disbursement, and credit supervision. The results indicate that the credit procedures have been implemented in accordance with the prudential banking principle. However, several obstacles were identified, including limited customer understanding and the risk of late repayments. This study is expected to provide input for improving credit distribution effectiveness.
creator: Suci Rahmadhani
creator: sesi maria
rights: Copyright (c) 2025 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-18
publication date: 2025-12-18
volume: 3
number: 1
starting page: 143
ending page: 149
doi: 10.61722/jemba.v3i1.1890

PENGARUH INTENSITAS PENGGUNAAN SMARTPHONE UNTUK HIBURAN TERHADAP MANAJEMEN WAKTU BELAJAR MAHASISWA
type: item
description: Penelitian ini bertujuan untuk menganalisis pengaruh intensitas penggunaan smartphone untuk hiburan terhadap manajemen waktu belajar mahasiswa. Hiburan digital seperti media sosial, video streaming, permainan daring, dan konten video pendek semakin mendominasi aktivitas mahasiswa. Kondisi ini menimbulkan kekhawatiran terkait kemampuan mahasiswa dalam merencanakan, mengatur, dan memanfaatkan waktu belajar secara efektif. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Responden penelitian adalah mahasiswa aktif yang menggunakan smartphone untuk tujuan hiburan dan memenuhi kriteria penelitian. Pengumpulan data dilakukan melalui kuesioner, sedangkan analisis data meliputi uji validitas, uji reliabilitas, analisis deskriptif, serta analisis regresi linier sederhana dengan bantuan software statistik. Hasil penelitian menunjukkan bahwa intensitas penggunaan smartphone untuk hiburan berpengaruh negatif dan signifikan terhadap manajemen waktu belajar mahasiswa. Semakin tinggi intensitas penggunaan smartphone untuk hiburan, semakin rendah kemampuan mahasiswa dalam mengelola waktu belajar. Temuan penelitian ini sejalan dengan hasil penelitian sebelumnya yang menunjukkan bahwa penggunaan smartphone secara berlebihan dapat memicu prokrastinasi, menurunkan konsentrasi belajar, dan mengurangi efektivitas akademik. Oleh karena itu, penelitian ini merekomendasikan penguatan literasi digital, peningkatan kontrol diri, serta penerapan program manajemen waktu di lingkungan perguruan tinggi.
creator: Kelvin Pratama
creator: Dimas Arisandi
rights: Copyright (c) 2025 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-20
publication date: 2025-12-20
volume: 3
number: 1
starting page: 150
ending page: 159
doi: 10.61722/jemba.v3i1.1922

Analisis Terhadap penerapan akad Istishna' berdasarakn PSAK 104 dalam Akuntansi Syari'ah di Lembaga Keuangan Syari'ah
type: item
description: This study aims to analyze the application of the Istishna' contract based on PSAK 104 in sharia accounting in Islamic financial institutions. Through a literature study method, the study examines the basic concept of the Istishna' contract, its legal basis, and accounting treatments related to revenue recognition, project progress measurement, and asset and liability recording in accordance with PSAK 104. The results of the study indicate that the application of PSAK 104 can improve transparency, fairness, and accountability in reporting Istishna' financing. However, implementation in the field still faces challenges, including the difficulty in determining the percentage of project progress accurately and limited human resource competency in sharia accounting. Therefore, it is necessary to increase the capacity of practitioners and consistent application of standards so that Istishna' financing reporting can run more optimally and remain in accordance with sharia principles.
creator: Izza Arydani
creator: Muhammad Khuzaimah Haidar Fawwaz
rights: Copyright (c) 2025 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-20
publication date: 2025-12-20
volume: 3
number: 1
starting page: 160
ending page: 167
doi: 10.61722/jemba.v3i1.1925

ZAKAT SEBAGAI INSTRUMEN FISKAL ISLAM: POTENSI DAN OPTIMALISASI UNTUK PENERIMAAN NEGARA DALAM KONTEKS INDONESIA
type: item
description: Penelitian ini mengkaji rendahnya pemanfaatan potensi zakat nasional di Indonesia yang diperkirakan mencapai lebih dari Rp82,60 triliun, namun realisasi pengumpulannya masih berada di bawah 1%. Kondisi tersebut dipengaruhi oleh rendahnya literasi zakat di masyarakat, kurangnya kepercayaan terhadap lembaga amil zakat, serta kecenderungan muzakki menyalurkan zakat secara langsung tanpa melalui lembaga resmi. Melalui metode studi kepustakaan, penelitian ini menganalisis peran zakat sebagai instrumen kebijakan fiskal Islam, termasuk potensi, tantangan, dan strategi optimalisasi pengelolaannya. Hasil penelitian menunjukkan bahwa optimalisasi pengelolaan zakat sangat bergantung pada penerapan prinsip good amil governance, peningkatan literasi zakat, serta penguatan sinergi antara pemerintah dan lembaga zakat.
creator: Adella Angelia
creator: Eriel Meylian
creator: Meyra Silvana
creator: Anggelina Olivia
creator: Amalia Nuril
rights: Copyright (c) 2025 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-22
publication date: 2025-12-22
volume: 3
number: 1
starting page: 168
ending page: 175
doi: 10.61722/jemba.v3i1.1912

IMPLEMENTASI PSAK 409 pada BADAN AMIL ZAKAT NASIONAL (BAZNAS) GORONTALO
type: item
description: Zakat, Infaq, and Sadaqah (ZIS) are essential instruments in Islamic social finance that support social welfare and equity. As the official zakat management institution, the National Amil Zakat Agency (BAZNAS) is required to manage ZIS funds transparently, accountably, and in accordance with Sharia principles. This study aims to analyze the implementation of Statement of Financial Accounting Standards (PSAK) 409 in the financial management and reporting of ZIS funds at BAZNAS of Gorontalo City. Using a descriptive qualitative approach with a case study method, data were collected through interviews, observations, and document analysis. The results show that BAZNAS of Gorontalo City has implemented PSAK 409 properly, as reflected in transparent financial reporting, separation of halal and non-halal funds, and independent audits resulting in an unqualified opinion. The implementation of PSAK 409 has improved the quality of financial reports and strengthened public trust. However, limitations remain in measuring the social impact of ZIS fund distribution. Therefore, enhancing human resource capacity and expanding social impact reporting are recommended to support more effective and Sharia-compliant ZIS management.
creator: Fairuz Alya Manora
creator: Zenieta Nijwa
rights: Copyright (c) 2025 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-24
publication date: 2025-12-24
volume: 3
number: 1
starting page: 176
ending page: 182
doi: 10.61722/jemba.v3i1.1950

MELAWAN ARUS TURNOVER: STRATEGI PENINGKATAN KOMPETENSI SEBAGAI KUNCI RETENSI KARYAWAN PADA UMKM DIMSUM GORENG KEJU
type: item
description: Permasalahan klasik yang dihadapi oleh Usaha Mikro, Kecil, dan Menengah (UMKM) sektor kuliner adalah tingginya tingkat perputaran karyawan (turnover), yang sering kali menghambat pertumbuhan bisnis. Studi kasus ini bertujuan untuk menganalisis strategi peningkatan retensi karyawan melalui pengembangan kualitas dan kompetensi kerja pada UMKM Dimsum Goreng Keju. Penelitian ini menggunakan pendekatan deskriptif kualitatif untuk mengidentifikasi akar permasalahan SDM di lapangan. Hasil analisis menunjukkan bahwa tingginya turnover tidak hanya disebabkan oleh faktor finansial, melainkan adanya korelasi kuat antara rendahnya kompetensi teknis (seperti teknik penggorengan dan standar pelayanan) dengan tekanan psikologis yang dialami karyawan. Artikel ini merumuskan tiga strategi utama untuk mengatasi masalah tersebut: (1) Penerapan Micro-SOP berbasis visual untuk menstandarisasi kualitas produk, (2) Program pendampingan (mentorship) intensif untuk membangun keterikatan emosional dan kepercayaan diri, serta (3) Penciptaan jalur pengembangan karir yang jelas. Kesimpulan dari studi ini menegaskan bahwa investasi pada peningkatan kualitas hard skill dan soft skill karyawan merupakan mekanisme pertahanan paling efektif dalam membangun loyalitas dan menurunkan tingkat turnover pada skala usaha mikro.
creator: Tan Evan Tandiyono
creator: Gustaf Naufan Febrianto
creator: Irene Avianti Putri
rights: Copyright (c) 2025 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-24
publication date: 2025-12-24
volume: 3
number: 1
starting page: 183
ending page: 190
doi: 10.61722/jemba.v3i1.1953

Mitigasi Bias Kognitif dalam Pengambilan Keputusan Finansial: Peran Keterampilan Berpikir Kritis dan Literasi Keuangan (Tinjauan Literatur Sistematis)
type: item
description: This research aims to systematically examine the role of critical thinking skills (CT) in mitigating cognitive biases—particularly loss aversion and overconfidence—in individual financial decision-making, while positioning financial literacy (FL) as a foundational but insufficient factor on its own. Using a systematic literature review (SLR) of peer-reviewed studies published between 2018 and 2024 in the fields of behavioral finance, cognitive psychology, and financial literacy, this study synthesizes thematic findings related to decision-making behavior. The results indicate that critical thinking enables individuals to assess risks and opportunities more objectively, thereby reducing emotionally driven decisions as explained by Prospect Theory. Furthermore, CT enhances vigilance against financial fraud and misleading information in the digital era. These findings suggest that financial education should move beyond improving financial literacy alone by integrating critical thinking training to promote rational, ethical, and long-term-oriented financial decision-making.
creator: Shilla Khairani Putri
rights: Copyright (c) 2025 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-24
publication date: 2025-12-24
volume: 3
number: 1
starting page: 191
ending page: 201
doi: 10.61722/jemba.v3i1.1958

Strategi Branding Halal UMKM Kuliner Dan Dampaknya Terhadap Keputusan Pembelian Konsumen Muslim
type: item
description: ABSTRACT Halal branding becomes an important strategy for culinary MSMEs in Indonesia as Muslim consumer awareness of halal products continues to increase. This study aims to analyze how halal branding strategies are implemented in culinary MSMEs and how these strategies influence Muslim consumers’ purchasing decisions. This research uses a qualitative method with a case study design by selecting one culinary MSME that applies halal-based branding. Data were collected through in-depth interviews, direct observation, and documentation, and analyzed using Miles and Huberman’s model through the stages of information simplification, presentation of findings, and conclusion drawing. The results show that halal branding strategies, such as halal identity, communication transparency, promotion, and halal customer experience, positively influence consumer trust and encourage purchasing decisions. This study contributes by providing in-depth insights into halal branding practices in MSMEs, a topic less explored compared to large-scale food industries. Keywords: halal branding; culinary MSMEs; Muslim consumers; purchasing decision.
creator: Maryam Aqilah Kardi
creator: Farras Jundi Al Kautsar
rights: Copyright (c) 2025 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-24
publication date: 2025-12-24
volume: 3
number: 1
starting page: 202
ending page: 208
doi: 10.61722/jemba.v3i1.1960

ANALISIS PENGENDALIAN INTERNAL TERHADAP KREDIT BERMASALAH PADA KOPERASI SIMPAN PINJAM BATU ARTHA MULYA
type: item
description: Meningkatnya kredit bermasalah pada Koperasi Simpan Pinjam Batu Artha Mulya menunjukkan perlunya evaluasi terhadap efektivitas pengendalian internal yang diterapkan pada proses pemberian dan pengawasan kredit. Penelitian ini bertujuan untuk menganalisis penerapan pengendalian internal dalam proses pembiayaan, mengidentifikasi kendala yang muncul dalam pelaksanaannya, serta merumuskan solusi untuk memperbaiki mekanisme pengawasan agar risiko kredit bermasalah dapat diminimalkan. Penelitian menggunakan metode kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara semi-terstruktur, observasi langsung, dan studi dokumentasi. Informan ditentukan secara purposive, terdiri dari kepala koperasi, staf kredit, bagian administrasi, dan auditor internal. Analisis data dilakukan secara tematik melalui proses reduksi, penyajian data, triangulasi sumber, dan verifikasi. Hasil penelitian menunjukkan bahwa prosedur pengendalian internal telah disusun dalam bentuk SOP, namun penerapannya belum konsisten akibat keterbatasan jumlah petugas, pencatatan manual yang rawan keterlambatan informasi, lemahnya koordinasi dengan petugas lapangan, dan audit internal yang belum berjalan rutin. Faktor eksternal berupa penurunan pendapatan anggota turut memperburuk kondisi tunggakan kredit. Penelitian ini merekomendasikan penguatan verifikasi melalui checklist, digitalisasi pencatatan sederhana, monitoring lapangan yang lebih intensif, audit berkala, serta pendekatan persuasif kepada debitur berisiko
creator: Adilia Krismonika
creator: Raya Puspita Sari Hasibuan
rights: Copyright (c) 2025 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-24
publication date: 2025-12-24
volume: 3
number: 1
starting page: 209
ending page: 221
doi: 10.61722/jemba.v3i1.1987

Peran Pembukuan Sederhana UMKM sebagai Dasar Pertimbangan Keputusan Berdasarkan SAK EMKM Studi Kasus Yumi Ex Linen
type: item
description: Penelitian ini bertujuan untuk menganalisis kelemahan sistem pencatatan keuangan yang hanya mengandalkan nota dan ingatan pemilik usaha serta menjelaskan bagaimana penerapan pembukuan sederhana berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) dapat dijadikan dasar pertimbangan dalam pengambilan keputusan usaha. Penelitian dilakukan dengan pendekatan kualitatif melalui studi kasus pada UMKM Yumi Ex Linen yang bergerak di bidang penyediaan linen untuk vila dan hotel di Bali. Data diperoleh melalui wawancara, observasi transaksi harian, serta dokumentasi nota penjualan dan pembelian selama periode 1–31 Juli 2025. Hasil penelitian menunjukkan bahwa sistem pencatatan berbasis nota dan ingatan menyebabkan informasi keuangan menjadi tidak akurat dan sulit digunakan sebagai dasar pengambilan keputusan. Setelah diterapkan pembukuan sederhana sesuai SAK EMKM, UMKM Yumi Ex Linen berhasil menyusun laporan keuangan secara sistematis yang meliputi jurnal umum, laporan laba rugi, laporan posisi keuangan, serta catatan atas laporan keuangan. Berdasarkan laporan tersebut, diketahui bahwa usaha memperoleh laba bersih sebesar Rp29.593.616 pada periode Juli 2025. Hasil ini membuktikan bahwa penerapan pembukuan sederhana tidak hanya membantu pemilik usaha memahami kondisi keuangan secara nyata tetapi juga meningkatkan kemampuan dalam mengambil keputusan berbasis data yang lebih objektif dan akuntabel. Pembukuan sederhana berbasis SAK EMKM dapat menjadi instrumen penting bagi pelaku UMKM dalam mewujudkan tata kelola usaha yang profesional dan berkelanjutan. Kunci: SAK EMKM, pembukuan sederhana, laporan keuangan, UMKM, keputusan usaha
creator: Anindhya Atma
creator: Irni Yusnita
rights: Copyright (c) 2025 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-25
publication date: 2025-12-25
volume: 3
number: 1
starting page: 222
ending page: 236
doi: 10.61722/jemba.v3i1.1984

ANALISIS KOMPREHENSIF TINGKAT KESEHATAN PT BANK MAYBANK INDONESIA Tbk. (BNII) TAHUN 2024 MENGGUNAKAN KERANGKA RGEC
type: item
description: Penelitian ini bertujuan untuk menganalisis dan menilai Tingkat Kesehatan Bank (TKS) PT Bank Maybank Indonesia Tbk. (BNII) untuk periode tahun 2024. Urgensi analisis dipicu oleh kerugian bersih yang dicatat Bank pada Kuartal I (Q1) 2024. Penilaian dilakukan menggunakan kerangka RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital) sesuai regulasi Otoritas Jasa Keuangan (OJK). Metode: Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan analisis komparatif rasio-rasio TKS terhadap benchmark OJK. Data berasal dari laporan keuangan publikasi BNII Q1 dan 1H 2024. Hasil: Faktor Permodalan (C) berada pada Peringkat 1 (Sangat Sehat) dengan CAR 25.55%. Faktor Profil Risiko (R) dan Tata Kelola (G) berada pada Peringkat 2 (Sehat). Faktor Rentabilitas (E) menjadi faktor terlemah (PK-4) akibat anticipatory provisioning (kenaikan Provisi 395.3%) yang menyebabkan rugi bersih Q1 2024. Kesimpulan: Dengan mempertimbangkan sifat kerugian Rentabilitas yang non-struktural dan didukung oleh fondasi modal dan likuiditas yang melimpah, Peringkat Komposit Akhir BNII ditetapkan Peringkat 2 (Sehat).
creator: Farah Fadlilah
creator: Aisyah Sukata
rights: Copyright (c) 2025 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-25
publication date: 2025-12-25
volume: 3
number: 1
starting page: 237
ending page: 244
doi: 10.61722/jemba.v3i1.1963

PERKEMBANGAN SOCIAL COMMERCE DAN DAMPAKNYA TERHADAP PERILAKU KONSUMEN: LITERATURE REVIEW
type: item
description: Perkembangan teknologi digital mendorong perubahan dalam jual beli yang ditandai dengan munculnya perdagangan sosial sebagai bentuk gabungan antara media sosial dan transaksi. Perdagangan sosial memakai interaksi antar pengguna, ulasan orang lain, serta konten digital untuk mempengaruhi cara konsumen bertindak. Kajian ini bertujuan untuk membahas perkembangan perdagangan sosial dan dampaknya terhadap perilaku konsumennya melalui pendekatan studi pustaka. Metode yang dipakai adalah tinjauan literatur dari jurnal ilmiah lokal yang berhubungan dengan topik perdagangan sosial dan perilaku konsumen. Hasil kajian tunjukkan bahwa perdagangan sosial berperan dalam membuat perubahan tingkah laku konsumen jadi lebih aktif, interaktif; serta terpengaruh oleh faktor-faktor seperti kepercayaan, rekomendasi ,dan pengaruh dari komunitas digital. Dampak itu terlihat nyata dalam cara orang membuat pilihan belanja yang semakin terpengaruh oleh hubungan sosial dan gambar. Studi ini diharapkan dapat memberi pengetahuan tentang peran sosial perdagangan dalam membentuk sikap pembeli di zaman digital.
creator: Safira Khoirotunnisa
creator: Manzilah Ar Rohmah
creator: Balqis Fauziah
creator: Edita Rachma Kamila
rights: Copyright (c) 2025 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-25
publication date: 2025-12-25
volume: 3
number: 1
starting page: 245
ending page: 253
doi: 10.61722/jemba.v3i1.1985

PEMANFAATAN TEKNOLOGI DIGITAL UNTUK MENINGKATKAN LITERASI KEUANGAN SYARIAH PADA MAHASISWA
type: item
description: Penelitian ini mengkaji bagaimana tekonologi digital membantu meningkatkan literasi keuangan syariah pada mahasiswa. Tujuan penelitian ini Adalah mengidentifikasi hambatan utama yang dihadapi mahasiswa dalam memahami konsep keuangan syariah serta menilai apakah penggunaan teknologi digital dapat meningkatkan proses pembelajaran. Pendekatan kuantatif digunakan melalui survei daring yang disebarkan kepada mahasiswa aktif yang telah atau sedang menempuh mata kuliah ekonomi syariah. Penelitian ini mengukur akses mahasiswa terhadap platform digital, frekuensi penggunaan, preferensi belajar, serta pemahaman dasar mengenai konsep keuangan syariah. Data yang diperoleh dianalisis menggunakan statistik deskriptif dan analisis regresi untuk mengetahui hubungan antara pemanfaatan teknologi digital dan tingkat literasi keuangan syariah mahasiswa. Hasil penelitian menunjukkan bahwa media pembelajaran digital, seperti aplikasi mobile berbasis syariah, modul pembelajaran daring, dan video edukasi, berperan signifikan dalam meningkatkan pemahaman mahasiswa terhadap konsep-konsep penting, termasuk zakat, wakaf, dan produk perbankan syariah. Mahasiswa yang lebih sering memanfaatkan media digital cenderung memiliki tingkat literasi keuangan syariah yang lebih tinggi serta menunjukkan keterlibatan dan motivasi belajar yang lebih baik dibandingkan dengan mahasiswa yang mengandalkan metode pembelajaran konvensional. Penelitian ini berkontribusi dengan memberikan bukti empiris bahwa integrasi sumber belajar digital dalam pendidikan ekonomi syariah mampu meningkatkan efektivitas pembelajaran dan pemahaman konseptual mahasiswa. Temuan ini mendukung perlunya perguruan tinggi untuk mengembangkan dan memperluas materi pembelajaran berbasis digital yang lebih mudah diakses, interaktif, dan terintegrasi guna memperkuat ekosistem digital dalam pendidikan ekonomi syariah. Kata kunci: teknologi digital; literasi keuangan syariah; mahasiswa; Pendidikan ekonomi.
creator: Fauziah Nur Aini
creator: Jazira Azzahra
rights: Copyright (c) 2025 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-25
publication date: 2025-12-25
volume: 3
number: 1
starting page: 254
ending page: 260
doi: 10.61722/jemba.v3i1.1966

Pengaruh Bank Syariah Terhadap UMKM
type: item
description: Abstract This study aims to examine the role of Islamic banks in strengthening Micro, Small, and Medium Enterprises (MSMEs) in Indonesia through a literature review approach. MSMEs play a strategic role in the national economy as a major contributor to employment and economic growth. However, MSMEs continue to face various challenges, particularly limited access to financing and low financial literacy. Islamic banks offer Sharia-compliant financing schemes based on principles of fairness, partnership, and risk-sharing through contracts such as murabahah, mudharabah, and musyarakah. The results of the literature review indicate that Islamic financing contributes positively to MSMEs by improving access to capital, increasing production capacity, and supporting business sustainability. Nevertheless, several challenges remain, including limited financial literacy, inadequate business management, and unequal distribution of Islamic banking services. Therefore, strengthening Islamic banks’ role through product innovation, financial literacy enhancement, and collaboration with relevant stakeholders is essential to optimize their contribution to MSME development. Keywords: Islamic banking, MSMEs, Sharia financing Abstrak Penelitian ini bertujuan untuk mengkaji peran bank syariah dalam penguatan Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia melalui pendekatan studi literatur. UMKM memiliki peran strategis dalam perekonomian nasional sebagai penyerap tenaga kerja dan penggerak pertumbuhan ekonomi. Namun demikian, UMKM masih menghadapi berbagai kendala, khususnya keterbatasan akses pembiayaan dan rendahnya literasi keuangan. Bank syariah menawarkan skema pembiayaan berbasis prinsip syariah yang menekankan nilai keadilan, kemitraan, dan bagi hasil melalui akad seperti murabahah, mudharabah, dan musyarakah. Hasil kajian menunjukkan bahwa pembiayaan syariah berkontribusi positif dalam meningkatkan akses permodalan, kapasitas produksi, dan keberlanjutan usaha UMKM. Meskipun…
creator: Muhammad Taqi Fadhillah
rights: Copyright (c) 2025 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-26
publication date: 2025-12-26
volume: 3
number: 1
starting page: 261
ending page: 268
doi: 10.61722/jemba.v3i1.1986

Pengaruh Current Ratio, Debt to Equity Ratio, dan Return on Assets terhadap Nilai Perusahaan
type: item
description: Abstract This study aims to analyze the effect of the Current Ratio (CR), Debt to Equity Ratio (DER), and Return on Assets (ROA) on firm value. Firm value is an important indicator that reflects a company’s performance and future prospects as perceived by investors. This research employs a quantitative approach using multiple linear regression analysis. The data used are secondary data obtained from the annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the observation period. The sampling technique applied in this study is purposive sampling based on predetermined criteria. The independent variables consist of the Current Ratio as a proxy for liquidity, Debt to Equity Ratio as a proxy for leverage, and Return on Assets as a proxy for profitability, while firm value is measured using the Price to Book Value (PBV) ratio. The results indicate that the Current Ratio, Debt to Equity Ratio, and Return on Assets have both partial and simultaneous effects on firm value. These findings suggest that effective management of liquidity, capital structure, and profitability plays a significant role in enhancing firm value. This study is expected to provide practical implications for corporate financial decision-making and serve as a reference for future research. Keywords: Current Ratio, Debt to Equity Ratio, Return on Assets, Firm Value Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio (CR), Debt to Equity Ratio (DER), dan Return on Assets (ROA) terhadap nilai perusahaan. Nilai perusahaan merupakan indikator penting yang mencerminkan kinerja serta prospek masa depan perusahaan sebagaimana dipersepsikan oleh investor. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi linear berganda. Data yang digunakan berupa data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode pengamatan. Teknik p…
creator: Jazira Azzahra
rights: Copyright (c) 2025 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-26
publication date: 2025-12-26
volume: 3
number: 1
starting page: 269
ending page: 274
doi: 10.61722/jemba.v3i1.2002

PENGARUH PENDIDIKAN, PENDUDUK USIA PRODUKTIF, DAN TINGKAT PENGANGGURAN TERBUKA TERHADAP PENYERAPAN TENAGA KERJA DI PROVINSI ACEH
type: item
description: Tujuan dari penelitian ini adalah untuk mempelajari bagaimana pendidikan, penduduk usia produktif, dan tingkat pengangguran terbuka berdampak pada penyerapan tenaga kerja di 23 kabupaten/kota di Provinsi Aceh selama periode 2019–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi data panel yang menggunakan model Fixed Effect Model (FEM) yang digunakan oleh EViews. Data yang digunakan berasal dari data sekunder yang diperoleh dari publikasi Badan Pusat Statistik (BPS) Provinsi Aceh. Hasil penelitian menunjukkan bahwa ketiga variabel independen berpengaruh signifikan terhadap penyerapan tenaga kerja di Provinsi Aceh: pendidikan dan penduduk usia produktif secara parsial berpengaruh positif dan signifikan terhadap penyerapan tenaga kerja, sedangkan tingkat pengangguran terbuka tidak berpengaruh signifikan terhadap penyerapan tenaga kerja. Nilai Adjusted R-squared sebesar 0,9932 menunjukkan bahwa variabel pendidikan, penduduk usia produktif, dan tingkat pengangguran terbuka sebesar 99,32% dapat bertanggung jawab atas variasi perubahan penyerapan tenaga kerja. Variabel lain yang tidak termasuk dalam model menyumbang bagian yang tersisa. Hasil menunjukkan bahwa meningkatkan kualitas pendidikan dan memaksimalkan potensi penduduk usia produktif merupakan strategi utama untuk meningkatkan kesempatan kerja di Provinsi Aceh.
creator: Cindi Adela
creator: Puty Andini
creator: Asnidar Asnidar
creator: Nurlaila Hanum
creator: Safuridar Safuridar
rights: Copyright (c) 2025 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-26
publication date: 2025-12-26
volume: 3
number: 1
starting page: 275
ending page: 288
doi: 10.61722/jemba.v3i1.1980

Pengaruh Pembiayaan Bank Syariah terhadap Pertumbuhan UMKM Halal di Indonesia
type: item
description: tujuan penelitian ini Adalah untuk menginvestigasi pengaruh pembiayaan yang disalurkan oleh Bank Syariah terhadap pertumbuhan Usaha Mikro, Kecil, dan Menengah (UMKM) sektor halal di Indonesia. Pertumbuhan diukur melalui tiga indikator utama: peningkatan omzet, penambahan tenaga kerja, dan perluasan aset. Metodologi yang digunakan adalah kuantitatif dengan teknik analisis regresi linear berganda. Data dikumpulkan melalui kuesioner dari 150 responden pelaku UMKM halal yang menggunakan fasilitas pembiayaan syariah. Temuan penelitian menunjukkan bahwa secara simultan, pembiayaan Murabahah, Mudharabah, dan Musyarakah berpengaruh signifikan terhadap pertumbuhan usaha. Secara parsial, pembiayaan Musyarakah memberikan dampak paling dominan terhadap ekspansi skala usaha jangka panjang. Penelitian ini merekomendasikan perlunya penguatan literasi keuangan syariah dan simplifikasi prosedur pembiayaan untuk memaksimalkan potensi industri halal nasional.
creator: Meisha Widarti
creator: Dewi Sartika Putri
creator: Yunita Sari
rights: Copyright (c) 2025 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-26
publication date: 2025-12-26
volume: 3
number: 1
starting page: 289
ending page: 296
doi: 10.61722/jemba.v3i1.1992

Analisis Penerapan Program Pelatihan Karyawan Pada Unit Learning & Development PT Asuransi Jasa Indonesia
type: item
description: This study analyzes employee training programs at the Learning & Development unit of PT Asuransi Jasa Indonesia, focusing on planning, implementation, and their impact on performance. Utilizing a qualitative method with a case study approach, data were collected through interviews with five informants, observations, literature, and documentation. Results indicate effective training program planning supported by a dedicated budget and digital platforms, although proposal governance could be more systematic. Implementation has fostered an interactive environment, but challenges like time management and external disruptions remain, which can be addressed with improved coordination. The programs positively impact competence, analytical skills, and team performance. Overall, the study highlights the effectiveness of training in enhancing human resource quality, helping the company compete in the insurance sector while integrating technology and providing scheduling flexibility.
creator: Yuka Maylinda Hidayah
creator: Dewi Nurmalasari
creator: Suherdi Suherdi
rights: Copyright (c) 2025 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-27
publication date: 2025-12-27
volume: 3
number: 1
starting page: 297
ending page: 309
doi: 10.61722/jemba.v3i1.2016

Pengaruh Live Streaming Dan Flash Sale Terhadap Impulse Buying Melalui Positive Emotion Sebagai Mediasi Pada Gen Z Pengguna Shopee
type: item
description: The growth of e-commerce in Indonesia has driven changes in consumer behaviour, particularly among Gen Z, who actively use promotional features such as live streaming and flash sales. This study aims to analyse the influence of live streaming and flash sales on impulse buying, with positive emotion as a mediating variable among Shopee users aged 18–25 years. The method used is a quantitative approach through a survey of 120 respondents and analysed using SmartPLS 4. The results show that live streaming and flash sales significantly influence positive emotion, but do not have a direct or indirect effect on impulse buying. These findings indicate that while promotions can evoke positive emotions, they are not strong enough to drive impulse buying among Gen Z, who tend to be more rational.
creator: Naswa Ika Febrianty
creator: Safira Khoirotunnisa
creator: Alvin Dwi Yunianto
creator: Puspa Nurani Azzahra
creator: Muhafidhah Novie
rights: Copyright (c) 2025 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-27
publication date: 2025-12-27
volume: 3
number: 1
starting page: 310
ending page: 324
doi: 10.61722/jemba.v3i1.2014

MENGHADAPI PERSAINGAN DI PASAR INTERNASIONAL: STUDI STRATEGI HARGA DAN DIFERENSIASI PRODUK
type: item
description: Persaingan di pasar luar negeri minta perusahaan untuk mempunyai rencana yang pas supaya bisa bertahan dan tumbuh di tengah perubahan global. Artikel ini membahas peranan rencana harga dan beda produk sebagai usaha utama dalam menghadapi saingan pasar internasional. Bahasan dilakukan dengan cara kualitatif deskriptif dari berbagai sumber belajar lima tahun terakhir. Hasil studi tunjukkan bahwa rencana harga yang disesuaikan dengan keadaan pasar dan sifat konsumen mempengaruhi daya saing barang. Beda produk lewat kualitas, inovasi desain, dan nama merek bisa ciptakan nilai lebih serta tingkatkan kesetiaan konsumen. Menyatu harga dan perbedaan cara terbukti memperkuat tempat perusahaan di pasar dunia dan mendorong munculnya keunggulan bersaing yang tahan lama. Artikel ini diharapkan bisa menjadi referensi untuk pelaku usaha serta akademisi dalam memahami strategi pemasaran internasional.
creator: Manzilah Ar Rohmah
creator: Balqis Fauziah
creator: Muhimmatur Rodhiyah
creator: Farah Fadiyah
creator: Muhafidhah Novie
rights: Copyright (c) 2025 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-01
publication date: 2026-01-01
volume: 3
number: 1
starting page: 325
ending page: 333
doi: 10.61722/jemba.v3i1.2035

ANALYSIS OF THE RAHN AGREEMENT AS A SOLUTION TO COMMUNITY FINANCING
type: item
description: The rahn contract, or sharia pawn, is a financing instrument in the Islamic economic system that aims to provide easy access to funds for the public without violating sharia principles. This contract uses valuable items as collateral for the financing provided, thereby providing a sense of security for financial institutions and justice for the public. This study aims to analyze the rahn contract as a community financing solution and examine its role and impact in improving economic welfare. The research method used is a qualitative method with a literature study approach through analysis of muamalah fiqh literature, scientific journals, DSN-MUI fatwas, and other Islamic legal sources. The results show that the rahn contract has a strategic role as a financing alternative that is fair, easily accessible, free of usury, and relevant to the needs of modern society. With optimal management, the rahn contract has the potential to become a sustainable financing instrument capable of supporting community economic stability.
creator: Siti Dea Fatimah
rights: Copyright (c) 2025 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 3
number: 1
starting page: 334
ending page: 337
doi: 10.61722/jemba.v3i1.2045

Literatur Review: Tren Teknologi Dalam E-Commerce: Analisis Literatur Tentang Ai, Chatbot dan Automasi
type: item
description: Perkembangan teknologi digital mendorong transformasi e-commerce melalui penerapan Artificial Intelligence (AI), chatbot dan automasi. Artikel ini bertujuan untuk mengkaji tren pemanfaatan teknologi tersebut dalam e-commerce di Indonesia berdasarkan studi literatur. Metode yang digunakan adalah literature review dengan menelaah artikel jurnal nasional terbitan lima tahun terakhir yang relevan dengan topik penelitian. Hasil kajian menunjukkan bahwa AI berperan dalam personalisasi layanan dan analisis data, chatbot meningkatkan efisiensi layanan pelanggan, serta automasi mendukung optimalisasi proses operasional. Pemanfaatan teknologi ini terbukti meningkatkan kinerja dan daya saing e-commerce, meskipun masih menghadapi tantangan terkait kesiapan infrastruktur, sumber daya manusia, serta keamanan data. Artikel ini diharapkan dapat menjadi referensi akademik dan praktis bagi pengembangan e-commerce berbasis teknologi di Indonesia.
creator: Farah Fadiyah
creator: Muhimmatur Rodhiyah
creator: Edita Rachma Kamila
rights: Copyright (c) 2025 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 3
number: 1
starting page: 338
ending page: 346
doi: 10.61722/jemba.v3i1.2046

STRATEGI OPTIMALISASI PENYUSUTAN ARSIP INAKTIF DI DIREKTORAT AIR MINUM DIREKTORAT JENDERAL CIPTA KARYA KEMENTERIAN PEKERJAAN UMUM
type: item
description: Penelitian ini bertujuan untuk merumuskan strategi optimalisasi penyusutan arsip inaktif di Direktorat Air Minum, Direktorat Jenderal Cipta Karya, Kementerian Pekerjaan Umum. Latar belakang penelitian ini adalah fenomena penumpukan arsip inaktif akibat keterbatasan ruang penyimpanan (Records Center), kurangnya tenaga arsiparis fungsional, serta hambatan psikologis pegawai dalam memusnahkan arsip. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Pengumpulan data dilakukan melalui wawancara mendalam dengan empat informan (Arsiparis), observasi, dan studi dokumentasi. Analisis data menggunakan model Miles dan Huberman yang dilanjutkan dengan analisis matriks SWOT (Strengths, Weaknesses, Opportunities, Threats). Hasil penelitian menunjukkan bahwa meskipun prosedur penyusutan telah memiliki payung hukum (Permen PUPR No. 26 Tahun 2021), pelaksanaannya belum konsisten. Strategi optimalisasi yang dihasilkan meliputi: (1) Percepatan transformasi digital melalui E-Approval untuk memangkas birokrasi pemusnahan dan penggunaan Document Management System (DMS); (2) Penunjukan Person in Charge (PIC) kearsipan di setiap unit kerja; (3) Penerapan strategi pelatihan proaktif "Jemput Bola"; dan (4) Penegakan disiplin Jadwal Retensi Arsip (JRA) yang ketat didukung sistem Reward and Punishment.
creator: Iqbal Dwiyantoro
creator: Henry Eryanto
creator: Muhammad Ichwan
rights: Copyright (c) 2025 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-07
publication date: 2026-01-07
volume: 3
number: 1
starting page: 347
ending page: 354
doi: 10.61722/jemba.v3i1.2061