Jurnal Ilmiah Manajemen dan Kewirausahaan
type: channel
description: Jurnal Ilmiah Manajemen dan Kewirausahaan : ISSN: 2809-2406 (cetak), ISSN: 2809-2392 (online) adalah jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh Lembaga Pengembangan Kinerja Dosen.Jurnal ini terakreditasi SINTA 5 (Surat Keputusan Direktur Jenderal Pendidikan Tinggi, Riset, dan Teknologi Nomor 10/C/C3/DT.05.00/2025 tanggal 21 Maret 2025 tentang Peringkat Akreditasi Jurnal Ilmiah Periode I Tahun 2025) dimulai dari Volume 1 Nomor 2 Tahun 2022 sampai Volume 6 Nomor 1 Tahun 2027. Jurnal ini adalah jurnal studi ilmu manajemen, bisnis dan Kewirausahaan. Jurnal Ilmiah Manajemen dan Kewirausahaan diterbitkan 3 kali setahun: Januari, Mei dan September. Silakan buat Artikel Template baru lalu kirimkan naskah Anda. Indexed by : Journal Sponsors and Partners :
publisher: Lembaga Pengembangan Kinerja Dosen
language: en-US
publication name: Jurnal Ilmiah Manajemen dan Kewirausahaan
issn: 2809-2406
items: Pengaruh Destination Image dan Travel Experience terhadap Revisit Intention dengan Tourist Satisfaction Sebagai Variabel Mediasi pada Wisatawan Domestik di Lawang Sewu Semarang
items: Pemanfaatan Software Jurnal.id dalam Menunjang Efesiensi Pembuatan Laporan Keuangan di Prima Accounting
items: Pengaruh Dukungan Organisasi dan Budaya Organisasi terhadap Disiplin Kerja Perawat di RS. Dedy Jaya Brebes
items: Optimalisasi Tata Kelola Keselamatan Proses dan Perlindungan Lingkungan Melalui Pendekatan Sistem Manajemen Terpadu di Pabrik X
items: Pengaruh Manajemen Talenta, Modal Sosial dan Employee Engagement Terhadap Kinerja Pegawai di Koperasi Serba Usaha Bintang Muda 88 Tana Toraja Cabang Makale
items: Pengaruh Brand Ambassador, Brand Trust terhadap Keputusan Pembelian
items: Pengaruh Manajemen Talenta dan Manajemen Pengetahuan terhadap Kinerja Pegawai Dinas Pekerjaan Umum dan Tata Ruang (PUTR) Toraja Utara
items: Pengaruh Kompetensi, Motivasi Kerja dan Disiplin Kerja Terhadap Kinerja Karyawan pada PT Garuda Inti Karya Jakarta Selatan
items: Pengaruh Pengetahuan, Sosialisasi, dan Reformasi Perpajakan terhadap Kepatuhan Wajib Pajak Generasi Z: Peran Kesadaran Wajib Pajak sebagai Variabel Moderasi
items: Pelayanan Fiskus, Sosialisasi, dan Reformasi Perpajakan dalam Meningkatkan Kepatuhan Wajib Pajak: Pengaruh Sanksi Pajak sebagai Variabel Moderasi
items: Pengaruh Work Engagement, Job Satisfaction dan Employee Empowerment terhadap Organizational Commitment pada Karyawan Perusahaan Jasa Transportasi di Kalimantan Barat
items: Manajemen Strategis Rumah Sakit Berbasis Analisis SWOT untuk Peningkatan Kualitas Pelayanan
items: Manajemen Strategi dan Implikasinya terhadap Efektivitas Rumah Sakit
items: Pengaruh Kualitas Produk dan Harga terhadap Loyalitas melalui Kepuasan Pelanggan sebagai Variabel Intervening pada Produk Glad2Glow
items: Analisis Pengaruh Sistem Double Order dan Mode Hemat terhadap Kepuasan Pelanggan Gojek di Kota Ungaran
items: Manajemen Strategis Program Pekarangan Pangan Lestari dalam Meningkatkan Ketahanan Pangan di Pekarangan Pangan Lestari Turi Putih di Kelurahan Jrebeng Kidul Kota Probolinggo
items: Implementasi Strategi Manajemen Talenta untuk Retensi Tenaga Medis Spesialis di Rumah Sakit Daerah Melalui Insentif dan Pengembangan Karier
items: Kesenjangan Formulasi dan Implementasi Strategi Serta Dampaknya terhadap Kinerja Rumah Sakit
items: Transformasi Digital sebagai Strategi Keunggulan Kompetitif Rumah Sakit di Era Jaminan Kesehatan Nasional : Tinjauan Literatur
items: Optimalisasi Kompetensi Dosen Pembimbing dalam Meningkatkan Kualitas Lulusan Taruna Tingkat III/Sermatar Prodi Teknik Sipil Pertahanan Akademi Militer Magelang
items: Implementasi Manajemen Strategi dalam Meningkatkan Pendapatan Rumah Sakit : Tinjauan Literatur
items: Analisis Manajemen Strategi dalam Meningkatkan Daya Saing Rumah Sakit⁠ ⁠
items: Implementasi Manajemen Strategis Rumah Sakit untuk Menjaga Mutu Pelayanan dan Efisiensi Biaya
items: Pengaruh Shopping Lifestyle, Fashion Involvement terhadap Impulse Buying Behavior Konsumen pada Inong Scarf Banda Aceh
items: Digital Catalysts: SEM Analysis of Technological Infrastructure, Entrepreneurial Ecosystems, and Economic Productivity using World Bank Data
items: Pengaruh Persepsi Dukungan Organisasi dan Efikasi Diri terhadap Pengembangan Karier Pegawai pada Dinas Pertanian Kabupaten Aceh Selatan
items: Transformasi Digital dalam Pendidikan dan Produktivitas Kerja Pendidik: Peran Artificial Intelligence sebagai Enabler Efisiensi Pedagogi
items: Peran Sosial Media dalam Mewujudkan Keberlanjutan Usaha Melalui Keunggulan Kompetitif pada CV Goca Techno Abadi Jaya
items: Pengaruh Disiplin Kerja dan LMX (Leader Member Exchange) terhadap Prestasi Kerja Karyawan dengan Motivasi Kerja Sebagai Variabel Intervening pada Bank Sultra Cabang Raha
items: Pemenuhan Kesejahteraan Karyawan dan Dampaknya terhadap Produktivitas dan Loyalitas Karyawan di Semarang
items: Pengaruh Brand Image dan Store Atmosphere terhadap Keputusan Konsumen Pada Cortans Koffie
items: Transformasi Digital Native menjadi Wirausahawan Digital: Determinan Niat Berwirausaha Generasi Z
items: Pengaruh Green Accounting terhadap Nilai Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia pada Tahun 2018-2023
items: Pengaruh Digital Eco-Labels terhadap Kesediaan Konsumen Membayar Harga Lebih Mahal pada Marketplace
items: Pengaruh Promosi, Lingkungan, dan Kompetensi terhadap Kinerja Pegawai pada BKD Prov. Banten
items: Respon Strategis Rumah Sakit terhadap Dinamika Sistem Pembayaran INA-CBG dalam Era BPJS Kesehatan: Literature Review⁠
items: Peran Motivasi, Budaya Organisasi, Pengembangan Karir dan Komitmen Organisasi Terhadap Kinerja Karyawan PT. Indomarco Adi Prima Semarang
items: Pengaruh Kompetensi dan Kualitas Pelayanan terhadap Kepuasan Pelanggan PT. Borneo Lintas Dunia
items: Pengaruh Fear of Missing Out dan Electronic Word of Mouth terhadap Purchase Decision Kamera Filmonkish pada Generasi Z dengan Perceived Vicarious Nostalgia sebagai Variabel Mediasi
items: Pengaruh CR, DAR, dan TATO terhadap ROA pada Perusahaan Subsektor Minyak, Gas, dan Batu Bara yang Terdaftar di ISSI Periode 2022-2024
items: Minat Mahasiswa dalam Menggunakan Produk Tabungan Mahasiswa (SIMPEL) Bank Jateng: Tinjauan Promosi dan Kualitas Layanan
items: Transformasi Ekonomi Pertanian Lokal Melalui Pendekatan Ekonomi Islam di Kutalimbaru Pasar X
items: Pengaruh Work Life Balance, Beban Kerja, dan Kerjasama Tim terhadap Loyalitas Pegawai KPU Kabupaten Ponorogo
items: Pengaruh Beban Kerja dan Kompensasi Terhadap Produktivitas Kerja Karyawan PT PLN (Persero) UP3 Makassar Selatan
items: Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, dan Lain-lain Pendapatan Daerah yang Sah Terhadap Belanja Daerah Kabupaten/Kota di NTB Periode 2014–2023
items: Peran Motivasi, Budaya dan Lingkungan Terhadap Kinerja
items: Pengaruh Pemanfaatan Fintech dan Kemudahan Akses Bayar terhadap Penggunaan PLN Mobile pada PT PLN (Persero) UP3 Makassar Selatan
items: Peran Media Sosial sebagai Strategi Optimalisasi Pemasaran pada UMKM Perdana Semarang

Pengaruh Destination Image dan Travel Experience terhadap Revisit Intention dengan Tourist Satisfaction Sebagai Variabel Mediasi pada Wisatawan Domestik di Lawang Sewu Semarang
type: item
description: This study aims to analyze the influence of Destination Image and Travel Experience on Revisit Intention, with Tourist Satisfaction as a mediating variabel among domestic tourist visiting Lawang Sewu in Semarang. A quantitative approach was applied using 150 respondents, and the data were processed using Partial Least Squares Structural Equation Modeling ( PLS-SEM). The findings indicate that both Destination Image and Travel Experience have a positive and sifnificant effect on Tourist Satisfaction. Furthermore, Tourist Satisfaction significantly influences Revisit Intention. The result also reveal that Tourist Satisfaction server as a significant mediating variabel in the relationship between Destination Image and Travel Experience with Revisit Intention. This suggests that a positive Destination Image and memorable Travel Experience s enhance Tourist Satisfaction, which subsequently increases their intention to Revisit Intention. These result highlight the importance for heritage destination managers to strengthen destination image, improve visitor experiences, and enhance servise quality to foster tourist loyalty and support sustainable tourism development. Keywords: destination image, mediating effect, tourist satisfaction, travel experience , revisit intention.
creator: Lisna Monica
creator: Bahrain Pasha Irawan
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-03
publication date: 2026-03-03
volume: 5
number: 2
starting page: 01
ending page: 14
doi: 10.55606/jimak.v5i2.6157

Pemanfaatan Software Jurnal.id dalam Menunjang Efesiensi Pembuatan Laporan Keuangan di Prima Accounting
type: item
description: This study aims to analyze the extent to which the use of the accounting software Jurnal.id can enhance efficiency in the preparation of financial statements at Prima Accounting. Specifically, the research seeks to examine how the software facilitates the reporting process and to identify the various challenges encountered by users in its implementation. This study employs a qualitative method with a descriptive approach, aiming to present a factual and systematic depiction of Jurnal.id application within Prima Accounting. Data were collected through unstructured interviews with ten employees of Prima Accounting. The findings indicate that the implementation of Jurnal.id has significantly improved the recording and processing of financial transactions. As a web-based system, Jurnal.id provides automated features that enhance the speed and accuracy of financial reporting, thereby supporting more efficient decision making processes. However, some challenges remain, particularly regarding users’ initial understanding of the system and the need for adequate training. Overall, Jurnal.id has proven to be an effective digital accounting tool in improving operational efficiency and reporting accuracy within the organization.
creator: Intan Arum Aprelia
creator: Putri Dwi Aprilia Nur Khasanah
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-03
publication date: 2026-03-03
volume: 5
number: 2
starting page: 15
ending page: 32
doi: 10.55606/jimak.v5i2.6407

Pengaruh Dukungan Organisasi dan Budaya Organisasi terhadap Disiplin Kerja Perawat di RS. Dedy Jaya Brebes
type: item
description: Nurse discipline is a crucial factor in achieving hospital objectives in delivering high-quality healthcare services. However, issues related to work discipline are still frequently found in various healthcare facilities, including RS Dedy Jaya Brebes. Prominent problems include a high number of written warnings, low achievement of response time quality indicators, and a high rate of tardiness in work attendance. This study aims to analyze the effect of organizational support and organizational culture on nurses’ work discipline at RS Dedy Jaya Brebes. This research employed a quantitative method with an explanatory approach. The study population consisted of all active nurses at RS Dedy Jaya Brebes, with a total sampling technique involving 62 respondents. Data were collected through questionnaires and analyzed using multiple linear regression analysis. The results indicate that organizational support has a positive and significant effect on nurses’ work discipline when tested partially. Likewise, organizational culture also has a positive and significant effect on nurses’ work discipline. Simultaneously, organizational support and organizational culture jointly have a positive and significant effect on nurses’ work discipline. These findings imply that improving nurses’ work discipline can be achieved through strengthening organizational support and fostering a conducive organizational culture.
creator: Robert Robert
creator: Dasrun Hidayat
creator: Budi Santoso
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-03
publication date: 2026-03-03
volume: 5
number: 2
starting page: 33
ending page: 40
doi: 10.55606/jimak.v5i2.6426

Optimalisasi Tata Kelola Keselamatan Proses dan Perlindungan Lingkungan Melalui Pendekatan Sistem Manajemen Terpadu di Pabrik X
type: item
description: This research aims to analyze and optimize process safety management and environmental protection at Factory X through an Integrated Management System IMS approach. Along with the increasing operational complexity of the manufacturing industry, the integration of process safety and environmental aspects has become crucial for mitigating the risk of major accidents and ecosystem pollution. This study employs a descriptive qualitative method with a case study approach, where evaluation is conducted based on the Plan-Do-Check-Act PDCA cycle, encompassing safety policy, organization, planning, performance evaluation, and improvement actions. The results indicate that although Factory X has established a formal policy foundation, operational effectiveness is still hindered by a lack of specialized competency within the HSE organization and the dominance of reactive performance indicators (lagging indicators). This study recommends the establishment of a specialized process safety unit, the utilization of digital technology for real-time asset monitoring, and the strengthening of incident reporting cultures to ensure continuous improvement. This optimization is expected to simultaneously reduce the potential risk of process failure and enhance compliance with environmental quality standards.
creator: Achmad Zulfikar Badarudin Litiloly
creator: Natalis Situmorang
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-03
publication date: 2026-03-03
volume: 5
number: 2
starting page: 41
ending page: 49
doi: 10.55606/jimak.v5i2.6494

Pengaruh Manajemen Talenta, Modal Sosial dan Employee Engagement Terhadap Kinerja Pegawai di Koperasi Serba Usaha Bintang Muda 88 Tana Toraja Cabang Makale
type: item
description: This result aims to determine the Influence of Talent Management, Social Capital and Employee Engagement on Employee Performance at Bintang Muda 88 Tana Toraja Makale Branch is the voluntary behavior of employees that exceeds their formal duties and can support the smooth and effective running of the organization. This study uses a quantitative method. The research population is all employees at the Bintang Muda 88 multipurpose cooperative office, Makale branch, Tana Toraja Regency, as many as 30 people, and the sampling method uses a saturated sampling technique. Data collection is carried out through distributing questionnaires, and the data are analyzed using multiple linear regression tests with the help of the SPSS program. The results of the study indicate that the Influence of Talent Management, Social Capital and Employee Engagement on Employee Performance at Bintang Muda 88 Tana Toraja Makale Branch, This is evidenced by Thitung of 0. 472> Ttabel 0. 3739 has a significant number of 0. 000<0. 05. Similarly, Talent Management, Social Capital, and Employee Engagement have a positive effect on employee performance, as evidenced by a t-value of 0. 390 with a p-value of 0. 000. Therefore, the p-value is <0. 05. Simultaneously, Talent Management, Social Capital, and Employee Engagement also have a positive effect on Employee Performance at Bintang Muda 88 Tana Toraja, Makale Branch, as evidenced by an Fcount of 7. 532, Ftable of 3. 02, and a significance value of 0. 000 <0. 05.
creator: Yustin Yustin
creator: Adriana Madya Marampa
creator: Stefani M. Palimbong
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-03
publication date: 2026-03-03
volume: 5
number: 2
starting page: 50
ending page: 73
doi: 10.55606/jimak.v5i2.6485

Pengaruh Brand Ambassador, Brand Trust terhadap Keputusan Pembelian
type: item
description: This research is motivated by the use of Korean idols as brand representatives by well-known brands such as UNIQLO has become an interesting marketing phenomenon to study, especially in the context of fandom in Indonesia. The purpose of this study is to examine how Brand Ambassador and Brand Trust influence the purchasing decisions of Treasure Maker consumers in South Tangerang City to purchase UNIQLO products. This research is an associative quantitative research with a purposive sampling approach using a questionnaire as a data collection tool. This study used 96 Treasure Maker respondents who had purchased UNIQLO X Treasure in South Tangerang City as samples. This study uses multiple linear regression analysis processed using SPSS 25, with the results showing that partially Brand Ambassador has a positive and significant effect on Purchasing Decisions, Brand Trust has a positive and significant effect on Purchasing Decisions, while Brand Ambassador and Brand Trust also have a positive and significant effect on purchasing decisions simultaneously. These findings indicate that the presence of the right brand ambassador and a high level of brand trust can help customers make better purchasing decisions.
creator: Shafira Putri Ramsaranti
creator: Djoko Hananto
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-03
publication date: 2026-03-03
volume: 5
number: 2
starting page: 74
ending page: 84
doi: 10.55606/jimak.v5i2.6468

Pengaruh Manajemen Talenta dan Manajemen Pengetahuan terhadap Kinerja Pegawai Dinas Pekerjaan Umum dan Tata Ruang (PUTR) Toraja Utara
type: item
description: The purpose of this study was to determine whether there is an influence of talent management and knowledge management on the performance of employees of the North Toraja Public Works and Spatial Planning Agency. The data collection procedures for this study are observation, questionnaires and documentation. The method used in this study is the Quantitative Method using Multiple Linear Regression and processed using SPSS version 26. This study was conducted on employees of the North Toraja Public Works and Spatial Planning Agency with a sample of 50 respondents. The sampling technique used was a saturated sample, namely the population is the same as the sample. The results of the study show that talent management (X1) influences Employee Performance (Y) of North Toraja PUTR with a significance value of 0.035 <0.05. Knowledge management (X2) influences Employee Performance (Y) of North Toraja PUTR with a significance value of 0.000 <0.05. Talent Management (X1) and Knowledge Management (X2) simultaneously influence Employee Performance (Y) with a significance value of 0.000 < 0.05 and an F-value of 78.758 > F-table 3.20.
creator: Diayanti Marse Patung
creator: Adriana Madya Marampa
creator: Olivia Devi Yulian Pompeng
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-03
publication date: 2026-03-03
volume: 5
number: 2
starting page: 85
ending page: 102
doi: 10.55606/jimak.v5i2.6479

Pengaruh Kompetensi, Motivasi Kerja dan Disiplin Kerja Terhadap Kinerja Karyawan pada PT Garuda Inti Karya Jakarta Selatan
type: item
description: In the context of increasingly intense business competition, companies are required to continuously improve employee performance to achieve organizational goals. This study aims to analyze the effect of competence, work motivation, and work discipline on employee performance at PT. Garuda Inti Karya, South Jakarta. This research adopts a quantitative approach using descriptive and verificative methods. The research population consists of all 56 employees of PT. Garuda Inti Karya, and a saturated sampling technique (census) was applied. Data were collected through Likert-scale questionnaires supported by interviews and observations, and analyzed using multiple linear regression. The research instruments met validity and reliability requirements, and the regression model satisfied classical assumption tests. The results indicate that competence, work motivation, and work discipline are perceived at good to high levels. Simultaneous testing shows that competence, work motivation, and work discipline have a positive effect on employee performance. Partial testing further confirms that each variable individually has a positive effect on employee performance. These findings highlight the importance of managing competence, motivation, and discipline to enhance employee performance.
creator: Mugia Wira Nagara
creator: Erni Yuningsih
creator: Tini Kartini
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-03
publication date: 2026-03-03
volume: 5
number: 2
starting page: 103
ending page: 119
doi: 10.55606/jimak.v5i2.6488

Pengaruh Pengetahuan, Sosialisasi, dan Reformasi Perpajakan terhadap Kepatuhan Wajib Pajak Generasi Z: Peran Kesadaran Wajib Pajak sebagai Variabel Moderasi
type: item
description: This study aims to analyze the effects of tax knowledge, tax socialization, and tax reform on the tax compliance of Generation Z individual taxpayers in the Jabodetabek region, with taxpayer awareness serving as a moderating variable. The study employs a quantitative approach with a sample of 175 individual taxpayers selected through stratified random sampling, and the data are analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that tax knowledge, tax socialization, and tax reform have a positive and significant effect on taxpayer compliance, while taxpayer awareness is not proven to significantly moderate the relationship between the independent variables and taxpayer compliance. These findings suggest that Generation Z’s tax compliance is more strongly influenced by cognitive and systemic factors, such as tax understanding and system modernization, rather than by internal awareness as a reinforcing factor. Therefore, this study emphasizes the importance of digitally based tax education strategies and adaptive tax reform initiatives that align with the characteristics of Generation Z.
creator: Sri Winarni
creator: Muhammad Rifaldi
creator: Tiolina Evi Nausta Pardede
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-03
publication date: 2026-03-03
volume: 5
number: 2
starting page: 120
ending page: 131
doi: 10.55606/jimak.v5i2.6540

Pelayanan Fiskus, Sosialisasi, dan Reformasi Perpajakan dalam Meningkatkan Kepatuhan Wajib Pajak: Pengaruh Sanksi Pajak sebagai Variabel Moderasi
type: item
description: This study aims to analyze the effects of tax authority services, tax socialization, and tax reform on individual taxpayer compliance in the Jabodetabek region, with tax sanctions as a moderating variable. The study employs a quantitative approach with a sample of 175 Generation Z individual taxpayers selected using stratified random sampling. Data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results indicate that tax authority services, tax socialization, and tax reform have a positive and significant effect on taxpayer compliance. However, the moderation analysis reveals that tax sanctions do not significantly strengthen the relationship between these variables and taxpayer compliance. These findings suggest that Generation Z’s tax compliance is more strongly influenced by service quality, the effectiveness of tax socialization, and the convenience and modernization of the tax system than by the enforcement of sanctions. This study highlights the importance of strengthening service strategies and tax reforms that are adaptive to the characteristics of Generation Z, particularly through the utilization of efficient and user-oriented digital technologies. Practically, the results of this study may serve as a reference for the Directorate General of Taxes in formulating policies and designing more effective tax services to enhance compliance among Generation Z individual taxpayers.
creator: Succi Rahmadian
creator: Muhammad Rifaldi
creator: Tiolina Evi Nausta Pardede
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-03
publication date: 2026-03-03
volume: 5
number: 2
starting page: 132
ending page: 144
doi: 10.55606/jimak.v5i2.6541

Pengaruh Work Engagement, Job Satisfaction dan Employee Empowerment terhadap Organizational Commitment pada Karyawan Perusahaan Jasa Transportasi di Kalimantan Barat
type: item
description: This study examines the effects of work engagement, job satisfaction, and employee empowerment on organizational commitment among employees of a transportation service company. The research was motivated by the need to understand psychological and organizational factors that strengthen employee loyalty in a dynamic service industry. A quantitative approach was applied using a survey of 130 respondents selected through total sampling. Data were analyzed using multiple linear regression with SPSS to test the proposed hypotheses. The findings indicate that work engagement, job satisfaction, and employee empowerment each have a positive and significant effect on organizational commitment. Among these variables, job satisfaction shows the strongest influence, suggesting that fair treatment, supportive supervision, and opportunities for development are key drivers of employee commitment. The results imply that management should prioritize strategies to enhance employee satisfaction, foster meaningful work involvement, and expand empowerment practices to strengthen long-term organizational attachment. These findings contribute empirical evidence on commitment development in transportation service companies and provide practical guidance for human resource policies.
creator: Arif Muttaqin
creator: Wiwik Robiatul Adawiyah
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-04
publication date: 2026-02-04
volume: 5
number: 2
starting page: 145
ending page: 161
doi: 10.55606/jimak.v5i2.6595

Manajemen Strategis Rumah Sakit Berbasis Analisis SWOT untuk Peningkatan Kualitas Pelayanan
type: item
description: Increasing competition among hospitals, rising demands for service quality, and changes in healthcare regulations and financing systems require hospitals to implement effective strategic management. One strategic approach widely discussed in the literature is Strengths, Weaknesses, Opportunities, and Threats (SWOT) analysis. This article aims to examine hospital strategic management based on SWOT analysis as a conceptual framework for improving service quality. The research employs a library research method with a descriptive-analytical approach. Data were obtained from relevant scientific literature, including textbooks, national and international journal articles, and official documents related to strategic management, hospital management, SWOT analysis, and healthcare service quality. Data analysis was conducted through identification, comparison, and synthesis of key concepts and theoretical perspectives. The results indicate that SWOT-based strategic management provides a systematic framework for understanding internal and external conditions of hospitals and supports the formulation of strategic directions oriented toward service quality improvement. The study concludes that SWOT analysis is conceptually relevant as a strategic management tool for hospitals in designing adaptive and sustainable service quality improvement strategies.
creator: Putu Prayoga Tantra
creator: Arie Piet Yeuwun
creator: Purwadhi Purwadhi
creator: Yani Restiani Widjaja
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-09
publication date: 2026-02-09
volume: 5
number: 2
starting page: 162
ending page: 172
doi: 10.55606/jimak.v5i2.6632

Manajemen Strategi dan Implikasinya terhadap Efektivitas Rumah Sakit
type: item
description: Hospital services possess unique characteristics that distinguish them from other service sectors due to their high complexity, direct interaction between healthcare providers and patients, simultaneous service delivery, and limited service capacity. This study aims to analyze the fundamental characteristics of hospital services through a Systematic Literature Review (SLR) to understand how the dimensions of intangibility, heterogeneity, inseparability, and perishability influence the quality of healthcare services. The review followed the PRISMA 2020 guidelines and utilized four major academic databases Scopus, PubMed, Google Scholar, and SINTA. From 1,214 identified publications, 60 articles met the eligibility criteria and were analyzed thematically. The results indicate that the intangible nature of services makes perceived quality highly dependent on communication and hospital reputation; heterogeneity is shaped by variations in staff competence and procedural implementation; inseparability emphasizes the critical role of patient–provider interactions; while perishability highlights the importance of effective demand and capacity management. This study concludes that a comprehensive understanding of these four service characteristics is essential for improving hospital service quality and strengthening patient experience, particularly through enhanced human resource capacity, standardized service processes, and the adoption of digital health technologies.
creator: Dedi Supriyadi
creator: Fitri Utami Dewi
creator: Purwadhi Purwadhi
creator: Yani Restiani Widjadja
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-03
publication date: 2026-03-03
volume: 5
number: 2
starting page: 173
ending page: 187
doi: 10.55606/jimak.v5i2.6653

Pengaruh Kualitas Produk dan Harga terhadap Loyalitas melalui Kepuasan Pelanggan sebagai Variabel Intervening pada Produk Glad2Glow
type: item
description: This study investigates the influence of product quality and pricing on customer loyalty, with customer satisfaction acting as a mediating variable in the context of Glad2Glow skincare products. A quantitative approach employing a causal–associative research design was adopted. Data were obtained through structured questionnaires administered to 100 consumers of Glad2Glow products. The data were analyzed using Partial Least Squares–based Structural Equation Modeling (PLS-SEM) with SmartPLS version 3.0. The findings indicate that both product quality and price exert a positive and significant effect on customer satisfaction. However, neither product quality nor price demonstrates a significant direct impact on customer loyalty. In contrast, customer satisfaction has a positive and significant effect on customer loyalty and serves as a mediating variable in the relationship between product quality, price, and customer loyalty.
creator: Dena Salsabila
creator: Emil Salim
creator: Yosi Puspita sari
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-03
publication date: 2026-03-03
volume: 5
number: 2
starting page: 188
ending page: 202
doi: 10.55606/jimak.v5i2.6633

Analisis Pengaruh Sistem Double Order dan Mode Hemat terhadap Kepuasan Pelanggan Gojek di Kota Ungaran
type: item
description: Limited fiscal space and the demand for increased profits prompted PT. GoTo Gojek Tokopedia Indonesia Tbk to reduce reliance on discount programs that were proven to reduce company profits. As an alternative, in early 2023 GoJek launched two service innovations, namely the double order system and the economy mode feature, with the aim of maintaining consumer interest and satisfaction amidst increasingly fierce competition. This study aims to analyze the effect of the double order system and the economy mode feature on GoJek consumer satisfaction. The research method used is descriptive quantitative with analysis techniques in the form of validity tests, reliability, multiple linear regression, determination tests, t-tests, and F-tests. Data processing was carried out using the SPSS version 25 application. The results showed that the double order system variable had a positive and significant effect on consumer satisfaction with a regression coefficient value of 0.295 and a calculated t-value of 3.294 greater than the t-table of 1.985 and a significance level of 0.001. The economy mode variable also shows a positive and significant influence on consumer satisfaction with a regression coefficient value of 0.493 and a calculated t value of 6.118 with a significance of 0.000. The adjusted R square value of 0.422 indicates that the two independent variables are able to explain 42.2% of the variation in consumer satisfaction. The F test produces a value of 37.195 which is greater than the F table of 3.09, so that all research hypotheses are declared accepted.
creator: Fajar Suryatama
creator: Pitaloka Dharma Ayu
creator: Yunita Khusnul Khotimah
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-03
publication date: 2026-03-03
volume: 5
number: 2
starting page: 203
ending page: 212
doi: 10.55606/jimak.v5i2.6654

Manajemen Strategis Program Pekarangan Pangan Lestari dalam Meningkatkan Ketahanan Pangan di Pekarangan Pangan Lestari Turi Putih di Kelurahan Jrebeng Kidul Kota Probolinggo
type: item
description: Household food security has become a strategic issue amid socio-economic pressures, climate change, and limited access to nutritious food at the community level. The Sustainable Food Yard Program (Pekarangan Pangan Lestari/P2L) was developed as a community empowerment initiative through the productive and sustainable utilization of household yards. This study aims to analyze the management of the P2L Turi Putih Program in Jrebeng Kidul Subdistrict, Probolinggo City, using a strategic management approach to identify internal and external factors as a basis for formulating program sustainability strategies. This research employed a descriptive qualitative method with data collected through field observations, in-depth interviews with P2L administrators and community members, and documentation. Data were analyzed through data reduction, data display, and conclusion drawing, and further examined using SWOT analysis. The findings indicate that the program’s strengths lie in institutional capacity, human resource quality, managerial independence, and social contributions through environmental education and stunting prevention initiatives. However, major weaknesses include fluctuating member participation and underdeveloped product marketing systems. Externally, opportunities are supported by local government policies, technical assistance from relevant agencies, and the active involvement of the Family Welfare Movement (PKK). Meanwhile, the main threats stem from climate change, flood-prone land conditions, and pest infestations. The sustainability strategies emphasize institutional strengthening, marketing development, human resource capacity building, and environmental risk adaptation to enhance yard-based food security
creator: Amin Nati Karmilah
creator: Meirinawati Meirinawati
creator: Eva Hany Fanida
creator: Trenda Aktiva Oktariyanda
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-03
publication date: 2026-03-03
volume: 5
number: 2
starting page: 213
ending page: 232
doi: 10.55606/jimak.v5i2.6660

Implementasi Strategi Manajemen Talenta untuk Retensi Tenaga Medis Spesialis di Rumah Sakit Daerah Melalui Insentif dan Pengembangan Karier
type: item
description: Limited availability and high turnover of medical specialists remain major challenges for regional hospitals in Indonesia, affecting the quality and continuity of health services. This study aims to analyze the role of talent management through incentives and career development in improving the retention of medical specialists in regional hospitals. The research employed a Systematic Literature Review (SLR) following the PRISMA 2020 guidelines. Literature searches were conducted across Scopus, PubMed, Google Scholar, and Sinta databases, covering publications from 2015 to 2025. A total of 52 articles that met the inclusion criteria were thematically analyzed. The findings indicate that integrated talent management practices, including strategic workforce planning, fair financial and non-financial incentives, and sustainable career development programs, have a significant impact on enhancing motivation, job satisfaction, and loyalty among medical specialists. In conclusion, effective retention strategies require synergy between talent management, competitive incentive systems, and continuous career development to ensure service quality and organizational sustainability in regional hospitals.
creator: Putu Dewi Antari
creator: Kurnia Datu Kanoena Lethe
creator: Purwadhi Purwadhi
creator: Yani Restiani Widjaja
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-03
publication date: 2026-03-03
volume: 5
number: 2
starting page: 233
ending page: 250
doi: 10.55606/jimak.v5i2.6659

Kesenjangan Formulasi dan Implementasi Strategi Serta Dampaknya terhadap Kinerja Rumah Sakit
type: item
description: Hospital performance is highly influenced by the alignment between strategy formulation and implementation, yet gaps often occur, affecting operational efficiency, service quality, and patient satisfaction. This study aims to analyze the strategy gap and its impact on hospital performance, as well as to identify factors influencing the success of strategy execution, including human resources, resource allocation, and information technology support. A Systematic Literature Review (SLR) approach was employed, analyzing 35 articles published between 2015 and 2025 from Scopus, PubMed, Google Scholar, and Sinta databases. The results indicate that strategy gaps are caused by limited communication, uneven resource allocation, varying staff capacities, and insufficient monitoring and technological support. Hospitals that successfully align strategy formulation and implementation through staff involvement, effective leadership, integrated management information systems, and well-structured career paths and incentives demonstrate significant improvements in operational efficiency, service quality, and patient satisfaction. The study concludes that strategy alignment is a key factor in enhancing hospital performance and recommends developing integrated strategies, strengthening human resource development programs, utilizing technology, and implementing continuous monitoring to minimize gaps and ensure high-quality healthcare services.
creator: Nden Zulvia Afifah
creator: I Gede Sutawan
creator: Purwadhi Purwadhi
creator: Yani Restiani Widjaja
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-03
publication date: 2026-03-03
volume: 5
number: 2
starting page: 251
ending page: 267
doi: 10.55606/jimak.v5i2.6684

Transformasi Digital sebagai Strategi Keunggulan Kompetitif Rumah Sakit di Era Jaminan Kesehatan Nasional : Tinjauan Literatur
type: item
description: Digital transformation has become a crucial strategy for hospitals to improve efficiency, service quality, and competitiveness in the era of the National Health Insurance (Jaminan Kesehatan Nasional, JKN). The implementation of the INA-CBGs payment system requires hospitals to manage resources efficiently, making digital technologies a key source of competitive advantage. This study aims to examine the role of digital transformation as a competitive strategy for hospitals within the JKN context through a Systematic Literature Review (SLR). Literature was collected from Scopus, PubMed, Google Scholar, and Sinta databases following the PRISMA 2020 guidelines. Out of 835 identified articles, 38 studies met the inclusion criteria and were analyzed thematically. The findings indicate that digital transformation enhances operational efficiency, service quality, decision-making accuracy, and patient satisfaction. The adoption of hospital information systems, electronic medical records, and telemedicine supports service differentiation and strengthens hospital competitiveness. Successful digital transformation depends on strategic alignment, human resource readiness, leadership commitment, and effective information technology governance. This study concludes that digital transformation is a key managerial strategy for achieving sustainable competitive advantage in hospitals under the JKN system.
creator: Lydia Gloriani Lethe
creator: Tito Santana
creator: Purwadhi Purwadhi
creator: Yani Restiani Widjaja
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-03
publication date: 2026-03-03
volume: 5
number: 2
starting page: 268
ending page: 282
doi: 10.55606/jimak.v5i2.6706

Optimalisasi Kompetensi Dosen Pembimbing dalam Meningkatkan Kualitas Lulusan Taruna Tingkat III/Sermatar Prodi Teknik Sipil Pertahanan Akademi Militer Magelang
type: item
description: The management of academic human resources is a strategic factor in ensuring graduate quality, including within the context of military education at the Indonesian Military Academy (Akmil) Magelang. One crucial aspect of academic governance is the effectiveness of thesis supervisors in guiding cadets during the final project process as a mechanism for controlling learning outcome quality. Recent educational policy changes, particularly the reduction of the study period and the assignment of cadets to military units after commissioning, have created managerial challenges in supervising academic guidance systems, especially in the Defense Civil Engineering Study Program. This study aims to analyze the optimization of supervisors’ competencies as part of academic supervision management in supporting the quality of third-level cadet graduates (Sermatar). A descriptive qualitative approach was employed, with data collected through in-depth interviews, observations, and document analysis involving supervisors and cadets. Data were analyzed using the interactive model of Miles and Huberman. The findings indicate that pedagogical, professional, personal, and social competencies of supervisors have been adequately managed and implemented within the final project supervision system. However, several constraints remain, including limited time availability, the absence of fully standardized supervision mechanisms, and limited capacity-building opportunities for supervisors. Therefore, strengthening supervision governance through standardized procedures, continuous competency development, and the utilization of technology is necessary as part of an academic human resource management strategy to maintain and enhance the quality of cadet graduates.
creator: Madyasari Suryaningrum
creator: Yunita Fitri Wahyuningtyas
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-12
publication date: 2026-02-12
volume: 5
number: 2
starting page: 283
ending page: 302
doi: 10.55606/jimak.v5i2.6688

Implementasi Manajemen Strategi dalam Meningkatkan Pendapatan Rumah Sakit : Tinjauan Literatur
type: item
description: The implementation of strategic management has become an important approach for hospitals to improve revenue amid an increasingly competitive healthcare environment. This study aims to examine the role of strategic management in enhancing hospital revenue through a systematic literature review. The study employed a Systematic Literature Review (SLR) method following the PRISMA 2020 guidelines. Articles were retrieved from Scopus, PubMed, Google Scholar, and Sinta databases, covering publications from 2020 to 2025. The selection process resulted in 47 articles that were analyzed thematically. The findings indicate that strategic management contributes to hospital revenue improvement through comprehensive strategic planning, consistent strategy implementation, effective resource management, and continuous performance evaluation. Hospitals that successfully align organizational strategies with operational decision-making tend to achieve more stable financial performance and greater adaptability to environmental changes. These findings highlight the importance of strategic management as a long-term managerial framework to support financial sustainability and competitiveness in hospitals.
creator: Frety Tiurma Ara
creator: Khoirunnisa Siregar
creator: Purwadhi Purwadhi
creator: Yani Restiani Widjaja
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-03
publication date: 2026-03-03
volume: 5
number: 2
starting page: 303
ending page: 318
doi: 10.55606/jimak.v5i2.6705

Analisis Manajemen Strategi dalam Meningkatkan Daya Saing Rumah Sakit⁠ ⁠
type: item
description: The increasing complexity of competition in the healthcare industry requires hospitals to adopt adaptive and strategic management practices to enhance organizational competitiveness. This study aims to analyze the role of strategic management in improving hospital competitiveness through a Systematic Literature Review (SLR) approach. A total of 41 national and international scientific articles published between 2014 and 2025 were reviewed, sourced from Scopus, Web of Science, Google Scholar, and Sinta databases, following the PRISMA guidelines for literature selection. The synthesis of findings indicates that strategic management plays a significant role in strengthening hospital competitiveness through clear strategy formulation, consistent implementation, and continuous performance evaluation. Key factors contributing to competitive advantage include strategic leadership, adaptive organizational culture, effective human resource management, utilization of information technology, and integration between strategic planning and operational processes. The results emphasize that hospitals implementing strategic management comprehensively are better equipped to respond to environmental dynamics, improve service quality, and sustain competitive advantage in the long term. This study highlights the importance of strategic management as a foundational element in modern hospital governance and provides a conceptual basis for future empirical research in healthcare management.
creator: I Gusti Ngurah Gede Swarga Prawira
creator: Andini Shellawaty Nugraha
creator: Purwadhi Purwadhi
creator: Yani Restiani Widjaja
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-03
publication date: 2026-03-03
volume: 5
number: 2
starting page: 319
ending page: 335
doi: 10.55606/jimak.v5i2.6704

Implementasi Manajemen Strategis Rumah Sakit untuk Menjaga Mutu Pelayanan dan Efisiensi Biaya
type: item
description: Limited availability and high turnover of medical specialists remain major challenges for regional hospitals in Indonesia, affecting the quality and continuity of health services. This study aims to analyze the role of talent management through incentives and career development in improving the retention of medical specialists in regional hospitals. The research employed a Systematic Literature Review (SLR) following the PRISMA 2020 guidelines. Literature searches were conducted across Scopus, PubMed, Google Scholar, and Sinta databases, covering publications from 2015 to 2025. A total of 52 articles that met the inclusion criteria were thematically analyzed. The findings indicate that integrated talent management practices, including strategic workforce planning, fair financial and non-financial incentives, and sustainable career development programs, have a significant impact on enhancing motivation, job satisfaction, and loyalty among medical specialists. In conclusion, effective retention strategies require synergy between talent management, competitive incentive systems, and continuous career development to ensure service quality and organizational sustainability in regional hospitals.
creator: Andre Kesuma
creator: Tutwuri Handayani
creator: Ristanti Pratiwi
creator: Purwadhi Purwadhi
creator: Yani Restiani Widjaja
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-03
publication date: 2026-03-03
volume: 5
number: 2
starting page: 336
ending page: 352
doi: 10.55606/jimak.v5i2.6703

Pengaruh Shopping Lifestyle, Fashion Involvement terhadap Impulse Buying Behavior Konsumen pada Inong Scarf Banda Aceh
type: item
description: The development of fashion trends and changes in shopping lifestyles have made consumers more prone to spontaneous purchases, especially for fashion products such as hijabs. Impulse buying behavior is influenced by shopping lifestyles that reflect shopping patterns and interests, as well as fashion involvement that indicates the level of consumer engagement with fashion. This is important to examine in order to understand the factors that influence impulse buying among Inong Scarf consumers in Banda Aceh. This study aims to determine how Shopping Lifestyle and Fashion Involvement influence Impulse Buying Behavior among Inong Scarf consumers, both partially and simultaneously. The method used in this study is quantitative with a sample size of 96 respondents. The research data was collected through questionnaires. Hypothesis testing was conducted using multiple linear regression analysis, t-tests (partial), and f-tests (simultaneous). The aim was to determine the independent variables for the dependent variables. The results of the study show that shopping lifestyle (X1) has a positive and significant effect on impulse buying (Y) with a t-value of 10.330 > t-table 1.985 and sig 0.000 < 0.05, while fashion involvement (X2) is not significant with a t-value of 0.954 < t-table 1.985 and sig 0.343 > 0.05. Simultaneously, the f-value is 171.697 > f-table 3.094 and sig 0.000 < 0.05, meaning that both variables together have a significant effect. The R value of 0.887 indicates a very strong relationship, and R² of 0.782 or 78.2% indicates that impulse buying is explained by these two variables, while 21.8% is influenced by other factors. In conclusion, shopping lifestyle is the dominant factor influencing impulse buying among consumers of Inong Scarf Banda Aceh.
creator: Ersa Kamila
creator: Erlinda Erlinda
creator: Nara Pristiwa
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-12
publication date: 2026-02-12
volume: 5
number: 2
starting page: 353
ending page: 365
doi: 10.55606/jimak.v5i2.6699

Digital Catalysts: SEM Analysis of Technological Infrastructure, Entrepreneurial Ecosystems, and Economic Productivity using World Bank Data
type: item
description: The transition from investment-driven to innovation-driven economies places technological infrastructure at the forefront of macroeconomic development. This study utilizes Structural Equation Modeling (SEM) to analyze the complex causal relationships between technological infrastructure, the entrepreneurial ecosystem, and economic productivity across 179 economies using comprehensive World Bank data. Grounded in Endogenous Growth Theory, we hypothesize that digital infrastructure serves as a critical catalyst for entrepreneurship, which in turn drives higher economic value added and industrial output. To ensure methodological robustness, the study employs a rigorous data pre-processing approach, specifically transforming skewed variables—such as secure internet servers, patent counts, and trademark applications—into their natural logarithms (Ln) to satisfy distributional normality assumptions for linear modeling. Results derived from Jamovi analysis indicate that technological readiness significantly influences entrepreneurial capacity, which acts as a key mediator subsequently impacting GDP per person employed and industrial value added. These empirical findings suggest that policymakers must prioritize strategic digital backbone investments and secure server infrastructure to unlock the full potential of national entrepreneurial ecosystems. By bridging the digital divide, nations can foster an environment conducive to sustainable innovation and long-term economic growth.
creator: Muhammad Irfan
creator: Zuli Priyanto
creator: Dedi Sulistiyo Soegoto
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-03
publication date: 2026-03-03
volume: 5
number: 2
starting page: 366
ending page: 372
doi: 10.55606/jimak.v5i2.6712

Pengaruh Persepsi Dukungan Organisasi dan Efikasi Diri terhadap Pengembangan Karier Pegawai pada Dinas Pertanian Kabupaten Aceh Selatan
type: item
description: Employee career development in the South Aceh District Agriculture Office is important for improving the quality of human resources, which is influenced by perceived organizational support and employees' belief in their own abilities. These two factors play a role in encouraging employee readiness and career advancement. This study aims to determine the effect of perceptions of organizational support and self-efficacy on employee career development at the South Aceh District Agriculture Office. This study uses a quantitative approach with an associative research design. The sample consisted of 84 respondents, selected using a census technique (the entire population was used as the sample). Research data was collected through questionnaires and documentation studies. Data analysis was performed using multiple linear regression analysis, F-test, and t-test. The results showed that the perception of organizational support had a positive and significant effect on employee career development with a t-value of 4.074 > t-table 1.990 and significance of 0.000, while self-efficacy also had a positive and significant effect with a t-value of 3.708 > t-table 1.990 and significance of 0.000. Simultaneously, both variables had a significant effect on career development with a calculated F value of 116.187 > F table 3.111 and significance of 0.000. This study recommends that agencies pay more attention to policies related to organizational support and increasing self-efficacy to support the improvement of employee career development.
creator: Said Abul Khair
creator: Husnaina Mailisa Safitri
creator: Nadiya Nadiya
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-03
publication date: 2026-03-03
volume: 5
number: 2
starting page: 373
ending page: 386
doi: 10.55606/jimak.v5i2.6711

Transformasi Digital dalam Pendidikan dan Produktivitas Kerja Pendidik: Peran Artificial Intelligence sebagai Enabler Efisiensi Pedagogi
type: item
description: Digital transformation in education has driven fundamental changes in pedagogical practices and educators' work patterns. The advancement of digital technology, particularly Artificial Intelligence (AI), enables automation, personalization, and data-driven decision-making within the learning process. This paper aims to comprehensively examine the relationship between the digital transformation of education, the utilization of Artificial Intelligence in pedagogy, and the work productivity of educators through a literature review method. The literature sources are drawn from reputable Indonesian journals published after 2019. The findings indicate that digital transformation serves as the foundation that enables AI adoption, while AI acts as an enabler of pedagogical efficiency by reducing the administrative burden on educators. Such efficiency has a positive impact on increasing educators' productivity. AI integration facilitates personalized teaching materials responsive to student needs, allowing educators to shift focus from routine tasks to more meaningful pedagogical interactions. This synergy not only optimizes workflows but also strengthens the strategic role of teachers in creating an inclusive, adaptive, and sustainable digital learning ecosystem for the future.This paper is expected to serve as a conceptual reference for the development of further research and education policies based on digital transformation and AI.
creator: Debora Siahaan
creator: Andressa Noviar Azhari
creator: Dedi Sulistiyo Soegoto
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen 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: 5
number: 2
starting page: 387
ending page: 394
doi: 10.55606/jimak.v5i2.6730

Peran Sosial Media dalam Mewujudkan Keberlanjutan Usaha Melalui Keunggulan Kompetitif pada CV Goca Techno Abadi Jaya
type: item
description: The development of digital technology encourages service and technology companies to maximize the use of social media as a marketing strategy to maintain business sustainability amid increasingly intense competition. However, relying solely on social media does not automatically enhance business sustainability without the support of competitive advantage. This study aims to examine the effect of social media on business sustainability, with competitive advantage serving as a mediating variable at CV. Goca Techno Abadi Jaya. The research employs a quantitative approach with analysis using Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The sample consists of 100 customers who are active social media users, selected through purposive sampling. The results indicate that social media has a positive and significant effect on both business sustainability and competitive advantage. Competitive advantage also demonstrates a positive and significant impact on business sustainability and acts as a partial mediator between social media and business sustainability. These findings highlight that an optimized social media strategy, combined with strengthened product differentiation and value proposition, can support the long-term sustainability of technology businesses.
creator: Ni Putu Putri Ayu Wijayanthi
creator: I Nyoman Dwi Arysna Mahendra
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-19
publication date: 2026-02-19
volume: 5
number: 2
starting page: 395
ending page: 410
doi: 10.55606/jimak.v5i2.6734

Pengaruh Disiplin Kerja dan LMX (Leader Member Exchange) terhadap Prestasi Kerja Karyawan dengan Motivasi Kerja Sebagai Variabel Intervening pada Bank Sultra Cabang Raha
type: item
description: The purpose of this study was to examine and explain the influence of work discipline and LMX on employee performance, mediated by work motivation, at Bank Sultra's Raha Branch. This study design was based on a quantitative approach with a cross-sectional survey data collection method. Data collection was conducted using a questionnaire instrument. The study sample consisted of all 53 employees at Bank Sultra's Raha Branch. Data analysis used Partial Least Squares (PLS) hypothesis testing. The results showed that work discipline had a positive and significant effect on employee work motivation and performance. Furthermore, LMX had a positive and significant effect on work motivation, but had an insignificant effect on employee performance. Work motivation was proven to have a positive and significant effect on employee performance. The results of this study also demonstrate that work motivation plays a partial mediator in the influence of work discipline on employee performance. This means that increased work motivation is significantly influenced by work discipline. Furthermore, work motivation has a significant contribution to improving employee performance. Furthermore, work motivation has been shown to act as a perfect mediator in the influence of LMX on employee performance. Therefore, it can be concluded that good work discipline and LMX can also make a real or significant contribution to improving employee performance, both directly and through the mediating role of work motivation.
creator: Reni Inrawati
creator: Nurwati Nurwati
creator: Sri Maharani
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-03
publication date: 2026-03-03
volume: 5
number: 2
starting page: 411
ending page: 432
doi: 10.55606/jimak.v5i2.6732

Pemenuhan Kesejahteraan Karyawan dan Dampaknya terhadap Produktivitas dan Loyalitas Karyawan di Semarang
type: item
description: Employee welfare is an issue that is often highlighted, whether by individuals as employees, researchers, academics, or even governments. In the business aspect, neglected welfare has a great effect on employee productivity and loyalty to the company, so this study is aimed at examining the impact of fulfilling employee welfare on employee productivity and loyalty to the company. This study uses a qualitative method with a case approach and uses interviews as a data collection instrument. This study shows that of the five informants, they admitted that the company has provided decent welfare, even though there are still some things that are forgotten, ignored, and can be improved and improved. Five informants admitted that the welfare they get has a great effect on their productivity and loyalty to the company, 2 out of 5 informants even added that the reason they have survived to this day is not because of the welfare they get, but because there is no other choice.
creator: Widia Roker
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-24
publication date: 2026-02-24
volume: 5
number: 2
starting page: 433
ending page: 454
doi: 10.55606/jimak.v5i2.6752

Pengaruh Brand Image dan Store Atmosphere terhadap Keputusan Konsumen Pada Cortans Koffie
type: item
description: The aim of this study is to investigate how the environment and brand image of Cortans Koffie affect the decisions made by its clients. One hundred respondents who were chosen using non-probability sampling approaches were given questionnaires as part of the descriptive quantitative research methodology. SPSS version 26 was used to analyze the data. With a significance value of 0.000 <0.05, the study's findings show that brand image significantly and favorably affects consumer choices. The impact of shop atmosphere is likewise significant (0.001 <0.05). The R2 value of 0.408 shows that brand image and store environment influence 40.8% of consumer decisions at Cortans Koffie, while the R value of 0.639 shows a strong association with customer decisions, with other factors influencing the remaining percentage. According to the study's findings, store environment and brand image have a significant impact on customer choices, particularly among the younger generation, who makes up the majority of the coffee shop market (Cortans Koffie). In order to make customers feel at home and encourage repeat business, business owners should continue to uphold and enhance their brand image by offering consistently high-quality products and amiable service. They should also strengthen the store atmosphere by adding more beautiful interior design, cozy lighting, and a welcoming environment.
creator: Rifky Panandra
creator: Rizqon Jamil Farhas
creator: Efti Novita Sari
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-24
publication date: 2026-02-24
volume: 5
number: 2
starting page: 455
ending page: 469
doi: 10.55606/jimak.v5i2.6756

Transformasi Digital Native menjadi Wirausahawan Digital: Determinan Niat Berwirausaha Generasi Z
type: item
description: This study aims to analyze the factors influencing entrepreneurial intention and capability among Generation Z in addressing the challenges of educated unemployment, technological disruption, and the dynamics of the digital economy. The research employs a systematic literature review approach by examining scholarly articles published between 2020 and 2025 retrieved from reputable academic databases. Literature selection was conducted based on inclusion and exclusion criteria emphasizing relevance to the determinants of Generation Z’s entrepreneurial intention and methodological rigor. The synthesis results indicate that entrepreneurship education, family support, self-efficacy, and digital literacy are key factors that significantly influence entrepreneurial intention and capacity. Entrepreneurship education emerges as the most dominant predictor, particularly when combined with practice-based learning. Family support strengthens self-confidence and entrepreneurial orientation. Self-efficacy acts as a mediator between entrepreneurial knowledge and entrepreneurial intention, while digital literacy enhances technical readiness to leverage technology for business development.Overall, fostering entrepreneurship among Generation Z requires a holistic approach that integrates educational, psychological, digital competency, and environmental support aspects to encourage consistent and sustainable entrepreneurial activities.
creator: Andressa Noviar Azhari
creator: Eddy Soeryanto Soegoto
creator: Rahma Wahdiniwaty
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-03
publication date: 2026-03-03
volume: 5
number: 2
starting page: 470
ending page: 480
doi: 10.55606/jimak.v5i2.6760

Pengaruh Green Accounting terhadap Nilai Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia pada Tahun 2018-2023
type: item
description: This study focuses on examining the extent to which the implementation of green accounting affects firm value in pharmaceutical companies listed on the Indonesia Stock Exchange during the 2018–2023 period. The variables used include: (1) firm value as the dependent variable (Y), measured using the Price to Book Value (PBV) ratio, and (2) green accounting as the independent variable (X), assessed based on the results of the Corporate Performance Rating Program in Environmental Management (PROPER). The population of this study consists of all pharmaceutical sector issuers listed on the Indonesia Stock Exchange in 2023, totaling 13 companies. From this population, 5 companies were selected as samples using a purposive sampling method based on specific criteria. Data were collected through documentation of the companies’ annual reports and sustainability reports. The data analysis stages included classical assumption tests to ensure the validity of the model, followed by simple linear regression analysis and hypothesis testing using SPSS version 31 software. The data processing results indicate that the green accounting variable has a significance level of < 0.001, which is below the 0.05 threshold, with a calculated t-value of 6.754. This indicates that the implementation of green accounting has a positive and significant effect on firm value. Thus, the first research hypothesis (H1) is accepted.
creator: Putra Nur Kaimuddin
creator: Hariany Idris
creator: Samirah Dunakhir
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-03
publication date: 2026-03-03
volume: 5
number: 2
starting page: 481
ending page: 499
doi: 10.55606/jimak.v5i2.6799

Pengaruh Digital Eco-Labels terhadap Kesediaan Konsumen Membayar Harga Lebih Mahal pada Marketplace
type: item
description: The proliferation of digital commerce platforms has transformed consumer behavior while simultaneously elevating environmental consciousness among Indonesian consumers. This research investigates the influence of digital eco-labels on consumer willingness to pay premium prices on marketplace platforms, specifically Shopee and Tokopedia, within Indonesian urban contexts. Employing a quantitative associative research design, this study collected data from 50 active marketplace users through purposive sampling techniques using structured questionnaires with five-point Likert scales. Multiple linear regression analysis was conducted to examine the relationships between digital eco-labels and willingness to pay premium prices, with perceived credibility and environmental knowledge as moderating variables. The findings reveal that digital eco-labels significantly and positively influence willingness to pay premium prices with a beta coefficient of 0.438 and significance level of 0.000. Perceived credibility effectively moderates this relationship with a coefficient of 0.312, while environmental knowledge demonstrates a moderating effect with a coefficient of 0.276. The research model explains 64.7 percent of the variance in willingness to pay premium prices. These empirical results confirm the applicability of Theory of Planned Behavior and signaling theory in the context of sustainable digital consumption in Indonesia. The study contributes theoretical insights into green consumer behavior within emerging market e-commerce platforms and provides practical implications for marketplace operators to develop transparent third-party verification systems for eco-labels, integrate educational content regarding sustainability, and optimize search algorithms to enhance visibility of verified sustainable products. Policy implications emphasize the necessity for governmental regulation standardizing digital sustainability labels and monitoring environmental claims in e-commerce to …
creator: Nulthazam Sarah
creator: Nur Fadilah Ayu Sandira
creator: Indri Iswardhani
creator: Sri Astuti Nasir
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-03
publication date: 2026-03-03
volume: 5
number: 2
starting page: 500
ending page: 511
doi: 10.55606/jimak.v5i2.6768

Pengaruh Promosi, Lingkungan, dan Kompetensi terhadap Kinerja Pegawai pada BKD Prov. Banten
type: item
description: Performance plays a major role in optimizing public sector organizations, particularly in providing public services. However, performance in optimizing performance is very influenced in other factors, including job promotion, environment, so competence. The purpose is for analyze impact of the promotion, environment, so competence on performance in Banten Provincial Civil Service Agency work unit. The quantitative using saturated sample technique was used for this study, sample used 79 responden. That iiis obtained through a questionnaire and analyzed by multiple linear. The finally showed that job promotion had a positive with significant impact for performance. The local environment also has a positive and significant impact on performance. The results show that a conducive work environment can increase employee productivity. In addition, employee competence has a positive and significant impact for performance. Together, job promotion, environment, than competence have a significant impact for performance. The overall results show that improving employee performance requires an objective promotion system, a conducive work environment, and continuous competence development.
creator: Yogas Adi Pratama
creator: Sahuri Ade Badri
creator: Ubaedah Ubaedah
creator: Haerofiatna Haerofiatna
creator: Ali Imron
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-03
publication date: 2026-03-03
volume: 5
number: 2
starting page: 512
ending page: 522
doi: 10.55606/jimak.v5i2.6769

Respon Strategis Rumah Sakit terhadap Dinamika Sistem Pembayaran INA-CBG dalam Era BPJS Kesehatan: Literature Review⁠
type: item
description: The implementation of the Indonesia Case Base Groups (INA-CBG’s) payment system under the National Health Insurance scheme has fundamentally altered hospital financial and operational dynamics. This study aims to analyze hospitals’ strategic responses to the evolving challenges of the INA-CBG’s payment system within the BPJS Kesehatan era. A Systematic Literature Review (SLR) approach was employed by reviewing 42 national and international scientific articles published between 2014 and 2025, retrieved from Scopus, Web of Science, Google Scholar, and Sinta databases, following PRISMA guidelines. The synthesis of findings indicates that the prospective case-based payment system generates significant implications for hospital management, particularly in cost control, claim management, operational efficiency, and organizational adaptation. Hospitals’ strategic responses are reflected in strengthening financial governance, optimizing service processes, improving clinical documentation accuracy, enhancing information systems, and adjusting organizational policies. Key challenges identified include tariff adequacy, financial risk, administrative complexity, and potential tensions between efficiency and service quality. The findings highlight that hospitals with stronger managerial capacity and integrated information systems demonstrate better adaptability to payment system dynamics. This study underscores the importance of strategic and managerial readiness in sustaining hospital performance and service continuity within a prospective payment environment.
creator: Denis Radiansyah Kustiwa
creator: Mokhamad Syifa Haykal Azizi
creator: Purwadhi Purwadhi
creator: Yani Restiani Widjadja
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-04
publication date: 2026-03-04
volume: 5
number: 2
starting page: 523
ending page: 538
doi: 10.55606/jimak.v5i2.6802

Peran Motivasi, Budaya Organisasi, Pengembangan Karir dan Komitmen Organisasi Terhadap Kinerja Karyawan PT. Indomarco Adi Prima Semarang
type: item
description: Employee performance is a crucial factor in supporting a company's success, particularly in the face of increasingly fierce business competition. PT. Indomarco Adi Prima Semarang is required to manage its human resources effectively to enable employees to achieve organizational targets and goals. Factors suspected of influencing employee performance include work motivation, organizational culture, career development, and organizational commitment. The discrepancies in previous research regarding the influence of these variables prompted this study. This study aims to analyze the influence of motivation, organizational culture, career development, and organizational commitment on employee performance at PT. Indomarco Adi Prima Semarang, both partially and simultaneously. The method used was quantitative research, with data collected through questionnaires and analysis using multiple linear regression. The results showed that motivation had no effect on employee performance, organizational culture had no effect on employee performance, career development had a significant effect on employee performance, and organizational commitment had a tendency to have an effect but was not strong enough to be declared significant at the 5% level. These findings indicate that career development is the most dominant factor in improving employee performance at PT. Indomarco Adi Prima Semarang.
creator: Irfan Akbar Maulana
creator: Efriyani Sumastuti
creator: Noni Setyorini
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-05
publication date: 2026-03-05
volume: 5
number: 2
starting page: 539
ending page: 555
doi: 10.55606/jimak.v5i2.6804

Pengaruh Kompetensi dan Kualitas Pelayanan terhadap Kepuasan Pelanggan PT. Borneo Lintas Dunia
type: item
description: The rapid growth of the travel service industry reflects increasing public demand for transportation and tourism services that are practical, safe, and reliable. This development encourages travel agencies to continuously improve employee competence and service quality to enhance customer satisfaction and remain competitive. PT. Borneo Lintas Dunia, a travel service company providing airline ticketing and domestic and international tour packages, seeks to deliver safe, comfortable, and professional travel experiences by strengthening human resource competence and improving service quality. This study used a quantitative approach to examine the causal relationship between employee competence, service quality, and customer satisfaction at PT. Borneo Lintas Dunia. Data were collected through questionnaires distributed to customers as primary data, while secondary data were obtained from relevant documents and supporting sources. The quantitative method was applied to measure the influence of employee competence and service quality as independent variables on customer satisfaction as the dependent variable. The results show that employee competence has a positive and significant effect on customer satisfaction, as higher levels of employee knowledge and skills improve customer perceptions. Service quality also significantly influences customer satisfaction, where reliability, responsiveness, and service accuracy increase customer satisfaction levels. Therefore, improving employee competence and maintaining high service quality are important strategies to enhance customer satisfaction and sustain competitiveness in the travel service industry.
creator: Desiana Dian Malasari
creator: Desta Ovilini
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-16
publication date: 2026-03-16
volume: 5
number: 2
starting page: 556
ending page: 571
doi: 10.55606/jimak.v5i2.6805

Pengaruh Fear of Missing Out dan Electronic Word of Mouth terhadap Purchase Decision Kamera Filmonkish pada Generasi Z dengan Perceived Vicarious Nostalgia sebagai Variabel Mediasi
type: item
description: This study aims to analyze the influence of Fear of Missing Out (FOMO) and electronic word of mouth (e-WOM) on the purchase decisions of Filmonkish cameras, with Perceived Vicarious Nostalgia acting as a mediating variable among Generation Z consumers. The research applies a quantitative approach using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with data collected from 116 respondents who use Filmonkish cameras. The findings reveal that e-WOM and Perceived Vicarious Nostalgia have a significant effect on purchase decisions, indicating that information shared online and nostalgic emotional responses play an important role in shaping consumer behavior. In contrast, FOMO does not show a significant influence on either perceived nostalgia or purchase decisions. Furthermore, Perceived Vicarious Nostalgia does not function as a mediating variable in the relationship between FOMO and purchase decisions. These results suggest that Generation Z consumers tend to base their decisions more on credible information and emotional nostalgia associated with retro photography rather than on social pressure to follow trends. The study also offers theoretical insights and practical implications for marketing strategies in the retro camera industry.
creator: Viwi Fittyanasarani
creator: Erna Listiana
creator: Ana Fitriana
creator: Ramadhania Ramadhania
creator: Bintoro Bagus Purmono
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-05
publication date: 2026-03-05
volume: 5
number: 2
starting page: 572
ending page: 584
doi: 10.55606/jimak.v5i2.6803

Pengaruh CR, DAR, dan TATO terhadap ROA pada Perusahaan Subsektor Minyak, Gas, dan Batu Bara yang Terdaftar di ISSI Periode 2022-2024
type: item
description: This research is intended to examine the relationship between CR, DAR, and TATO and ROA in companies within the oil, gas, and coal subsector listed on the Indonesian Sharia Stock Index (ISSI) during the 2022–2024 period. The study aims to provide empirical evidence regarding the influence of financial ratios on the profitability level of companies in the energy sector, which plays an important role in the economy. The approach applied in this study is quantitative, utilizing secondary data in the form of financial position reports and company performance reports obtained from the Indonesia Stock Exchange. The sample was determined using a purposive sampling technique based on specific criteria to ensure that the data obtained were relevant to the needs of the research analysis. Data processing techniques were carried out using the multiple linear regression method, supported by statistical software to evaluate the effect of each independent variable as well as their collective influence on the dependent variable. The empirical findings indicate that CR, DAR, and TATO simultaneously have a significant effect on ROA. Partially, CR and DAR show a negative and significant relationship with ROA, while TATO shows a positive but not significant relationship. The coefficient of determination indicates that the explanatory power of the model is relatively low, suggesting that company profitability is also influenced by various other factors beyond the variables analyzed in this study.
creator: Sasa Aprilia Amanda
creator: Zulfa Khairina Batubara
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-07
publication date: 2026-03-07
volume: 5
number: 2
starting page: 585
ending page: 596
doi: 10.55606/jimak.v5i2.6814

Minat Mahasiswa dalam Menggunakan Produk Tabungan Mahasiswa (SIMPEL) Bank Jateng: Tinjauan Promosi dan Kualitas Layanan
type: item
description: This study aimed to assess the impact of promotion and service quality on students' interest in choosing SimPel products at Bank Jateng. The research employed a quantitative approach with a survey design, involving 60 students in Semarang Regency using the convenience sampling method. Data analysis utilized multiple linear analysis, and hypothesis testing involved the t-test and F-test with IBM SPSS 26. The findings revealed that promotion had a positive and significant impact on students' interest in using SimPel products, while service quality did not significantly influence students' interest at Bank Jateng People's Credit Bank. The F-test indicated that promotion and service quality jointly have a significant impact on using SimPel products Development People's Credit Bank, with a magnitude of influence at 20.6%. Despite the limitation of focusing solely on promotion and service quality in in- fluencing savings intentions, the research provides valuable insights for the development of banking businesses, especially regional banks.
creator: Rosita Ardiana
creator: Tri Purwani
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-09
publication date: 2026-03-09
volume: 5
number: 2
starting page: 597
ending page: 608
doi: 10.55606/jimak.v5i2.6818

Transformasi Ekonomi Pertanian Lokal Melalui Pendekatan Ekonomi Islam di Kutalimbaru Pasar X
type: item
description: The transformation of the local agricultural economy in Kutalimbaru Pasar X faces challenges due to the low added value of banana products, caused by a simple distribution pattern. Farmers sell their harvest in its raw form to middlemen without any processing or collective management. As a result, the bargaining power of farmers is weak, and profit distribution is uneven. This study aims to analyze the implementation of the Islamic economic approach in the transformation of the local agricultural economy. The method used is descriptive qualitative, involving field observations, interviews with farmers, and literature review. The research findings show that strengthening farmer institutions, implementing transparent pricing mechanisms, and post-harvest processing can increase the added value of products and improve profit distribution. The application of Islamic economic principles, such as justice, cooperation, and accountability, can establish a fairer and more sustainable village economic system. This economic transformation also impacts the increase in farmers' income and strengthens the economic resilience of the community-based society. By integrating Islamic economic principles, it is hoped that the local agricultural sector can develop more productively and provide equitable benefits for all parties involved in the production and distribution processes.
creator: Muhammad Abdul Arip
creator: Dicky Pratama
creator: Raissa Amanda Putri
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-10
publication date: 2026-03-10
volume: 5
number: 2
starting page: 609
ending page: 621
doi: 10.55606/jimak.v5i2.6830

Pengaruh Work Life Balance, Beban Kerja, dan Kerjasama Tim terhadap Loyalitas Pegawai KPU Kabupaten Ponorogo
type: item
description: This study aims to analyze the influence of Work Life Balance, Workload, and Teamwork on Employee Loyalty at the General Election Commission (KPU) of Ponorogo Regency. This research applies a quantitative approach using a saturated sampling technique, in which all 34 employees of KPU Ponorogo Regency were selected as respondents. Data collection was conducted through structured questionnaires distributed to all employees. The collected data were tested using validity and reliability analyses to ensure the accuracy and consistency of the research instruments. Furthermore, multiple linear regression analysis was employed to examine the relationship between independent variables and the dependent variable. The coefficient of determination (R²), t-tests, and F-tests were also performed using SPSS version 29 to determine both partial and simultaneous effects. The findings reveal that Work Life Balance, Workload, and Teamwork each have a positive and significant effect on Employee Loyalty. Simultaneously, these three variables also demonstrate a significant combined influence on Employee Loyalty, indicating that effective balance, manageable workload, and strong collaboration contribute to higher employee loyalty.
creator: Tiwi Rahayu
creator: Umi Farida
creator: Riawan Riawan
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-11
publication date: 2026-03-11
volume: 5
number: 2
starting page: 622
ending page: 634
doi: 10.55606/jimak.v5i2.6832

Pengaruh Beban Kerja dan Kompensasi Terhadap Produktivitas Kerja Karyawan PT PLN (Persero) UP3 Makassar Selatan
type: item
description: This study aims to analyse the partial effects of workload and compensation on the work productivity of employees at PT PLN (Persero) UP3 South Makassar. A proportional workload and fair compensation are expected to increase employee motivation and work productivity in supporting the achievement of organisational goals. This study uses a quantitative approach with a conclusive research type. Data was obtained through a questionnaire distributed to all employees of PT PLN (Persero) UP3 South Makassar, with 72 respondents using a saturated sampling technique (census). Data analysis was performed using the Partial Least Squares–Structural Equation Modelling (PLS-SEM) method with the assistance of SmartPLS version 4 software. The results of the study indicate that workload has a positive and significant effect on employee productivity, while compensation has a positive and significant effect on employee productivity. The conclusion of this study confirms that proper workload management and appropriate compensation play an important role in increasing employee work productivity.
creator: Wulandari Putri Masri
creator: Syarifuddin Sulaiman
creator: Muhammad Akib
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-11
publication date: 2026-03-11
volume: 5
number: 2
starting page: 635
ending page: 648
doi: 10.55606/jimak.v5i2.6838

Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, dan Lain-lain Pendapatan Daerah yang Sah Terhadap Belanja Daerah Kabupaten/Kota di NTB Periode 2014–2023
type: item
description: This study aims to “analyze the influence of Regional Original Income, Balancing Funds, and Other Legitimate Regional Income on Regional Expenditure in regencies/cities in West Nusa Tenggara Province during the period 2014–2023.” The type of research applied is quantitative research through a causal associative approach. The data used is secondary data with panel data type sourced from the Directorate General of Fiscal Balance of the Ministry of Finance. The data analysis technique applied is panel data regression with the help of Eviews 12. The existing findings describe “partially Regional Original Income, Balancing Funds, and Other Legitimate Regional Income have a positive and significant effect on Regional Expenditure in regencies/cities in West Nusa Tenggara Province during the period 2014–2023.” Then, “simultaneously the three variables also have a significant effect on Regional Expenditure in regencies/cities in West Nusa Tenggara Province during the period 2014–2023.”
creator: Gerindra Maulana Saputra
creator: Helmy Fuadi
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-11
publication date: 2026-03-11
volume: 5
number: 2
starting page: 649
ending page: 663
doi: 10.55606/jimak.v5i2.6837

Peran Motivasi, Budaya dan Lingkungan Terhadap Kinerja
type: item
description: The background of this study is the importance of performance improvement efforts in supporting the effectiveness of regional government administration, where performance is not only influenced by individuals but also by organizational factors. The purpose of this study is to discuss the analysis of the role of motivation, work culture, and work environment variables for improving the performance of civil servants at the Serang Regency Secretariat. The study is based on a quantitative approach through an explanatory survey. A total of 140 employees were surveyed using the Slovin 5% method, resulting in 104 samples. Data collection was carried out using a Likert scale questionnaire and analyzed using linear regression. This study shows that motivation, culture, and work environment, through partial and simultaneous effects, have a positive and significant impact on performance. The KD output was 0.474, meaning that 47.4% of the performance variables were influenced by the three variables. These findings indicate that performance can be improved through motivation, internalization of a positive work culture, and the creation of a conducive work environment. This study has theoretical implications for developing human resources in the public sector and practical implications for policymakers in improving the performance of government officials.
creator: Fava Fauziah
creator: Septian Hernawan
creator: Endiana Rahman
creator: John Chaidir
creator: Dian Wirtadipura
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-11
publication date: 2026-03-11
volume: 5
number: 2
starting page: 664
ending page: 676
doi: 10.55606/jimak.v5i2.6826

Pengaruh Pemanfaatan Fintech dan Kemudahan Akses Bayar terhadap Penggunaan PLN Mobile pada PT PLN (Persero) UP3 Makassar Selatan
type: item
description: The development of digital technology has encouraged PT PLN (Persero) to continuously improve service quality through the PLN Mobile application integrated with financial technology (fintech). This study aims to analyze the effect of fintech utilization and ease of payment access on the use of the PLN Mobile application at PT PLN (Persero) UP3 Makassar Selatan. This research employs a quantitative method with an associative approach. Data were collected through questionnaires distributed to PLN Mobile users and analyzed using multiple linear regression. The results indicate that fintech utilization and ease of payment access have a positive and significant effect on the use of the PLN Mobile application, both partially and simultaneously. These findings suggest that convenience, security, and the effectiveness of digital payment services are important factors in increasing customers’ interest and intensity in using the PLN Mobile application. Furthermore, the integration of responsive and easily accessible digital services strengthens customer trust in application-based payment systems. This study is expected to serve as a reference for the company in developing more innovative, efficient, and customer-oriented digital service strategies in a sustainable manner.
creator: Sarah Sarah
creator: Muryani Arsal
creator: Muhammad Nur Abdi
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-13
publication date: 2026-03-13
volume: 5
number: 2
starting page: 677
ending page: 694
doi: 10.55606/jimak.v5i2.6844

Peran Media Sosial sebagai Strategi Optimalisasi Pemasaran pada UMKM Perdana Semarang
type: item
description: Marketing is the spearhead of any business. Optimal marketing will certainly create greater opportunities for a product to be better known to the public, increase product demand, create a positive brand image and corporate image, so that targeted sales can be achieved. Marketing is a source of income, so it is crucial to pay attention to how to optimize product marketing strategies. The dynamic era of modern life, where effectiveness and efficiency become a passion, can also be seen from the intense use of digital marketing. Digital marketing, in addition to being able to reach a wider market and supporting marketing cost efficiency, also creates unlimited marketing space and time. Furthermore, digital marketing is real-time, so business actors can directly monitor the interests and feedback from the target market. The research method used a qualitative method with a single case study research design. Using a non-probability sampling method with purposive sampling. Data collection was carried out through observation, in-depth interviews, and documentation. Data analysis included data reduction, data display, and conclusion drawing/verification. Data credibility was tested using triangulation and member checking.
creator: Widiyanti Widiyanti
creator: Ratna Tunjungsari
creator: Agung Budiartono
rights: Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Kewirausahaan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-14
publication date: 2026-03-14
volume: 5
number: 2
starting page: 695
ending page: 704
doi: 10.55606/jimak.v5i2.6862