JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi
type: channel
description: JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi is a journal that publishes research results, both theoretical and field studies, in general, and specifically related to economics, business, management, and accounting. JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi is published six times a year.
publisher: CV. ADIBA AISHA AMIRA
language: en
publication name: JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi
issn: 2985-654X
items: PENGAMBILAN KEPUTUSAN DALAM ORGANISASI PENDIDIKAN
items: EFEKTIVITAS SERTIFIKAT ELEKTRONIK SEBAGAI BUKTI KEPEMILIKAN HAK ATAS TANAH DALAM RANGKA MEWUJUDKAN E-GOVERNMENT
items: https://sociohum.net/index.php/JEBIMAN/article/view/1141
items: PENGARUH PROMOSI DAN HARGA TERHADAP LOYALITAS PELANGGAN MELALUI KEPUASAN PELANGGAN SEBAGAI VARIABEL INTERVENING PADA COFFESHOP “FORESHTREE COFFE” DHARMASRAYA
items: ANALISIS KEPUASAN MASYARAKAT TERHADAP PELAYANAN PENGANGKUTAN SAMPAH DI KELURAHAN NAWARIPI KABUPATEN MIMIKA
items: SOSIALISASI DAN EDUKASI AKAD SYARIAH UNTUK MENINGKATKAN PEMAHAMAN PESERTA EKSTRAKURIKULER PMR SMK KARYA WIJAYA KUSUMA
items: PERAN NORMA HUKUM DALAM MENATA KEGIATAN EKONOMI NASIONAL MENUJU DISTRIBUSI KEKAYAAN YANG ADIL: TINJAUAN LITERATUR ATAS IMPLEMENTASI ASAS KEADILAN SOSIAL DAN KEDAULATAN EKONOMI RAKYAT DI INDONESIA
items: https://sociohum.net/index.php/JEBIMAN/article/view/743
items: SISTEM INFORMASI MANAJEMEN SUMBER DAYA MANUSIA DALAM KOMUNIKASI
items: ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERSAINGAN USAHA AIR MINUM ISI ULANG DI KOTA TIMIKA
items: PENGARUH PERCEIVED ORGANIZATIONAL SUPPORT, PERFORMANCE APPRAISAL SYSTEM, DAN IT CAPABILITY TERHADAP KINERJA KARYAWAN DIVISI OFFICE PT INDOMARCO ADI PRIMA SURABAYA
items: PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL, BEBAN KERJA, DAN KOMUNIKASI ORGANISASI TERHADAP KINERJA KARYAWAN DI PT MARSUDI UTOMO SEJAHTERA KOTA SURABAYA
items: PENGARUH CITRA MEREK, KUALITAS PRODUK, PERSEPSI HARGA, DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN PRODUK HANASUI PADA MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS 17 AGUSTUS 1945
items: PENGARUH PENERAPAN AKUNTANSI BERBASIS AKRUAL DALAM MEMINIMALISIR FRAUD TERHADAP KINERJA UMKM DENGAN VARIABEL MODERASI KUALITAS SUMBER DAYA MANUSIA (SDM)
items: KINERJA PEMBIAYAAN DAN KUALITAS ASET SEBAGAI PENENTU ROA PADA BANK UMUM SYARIAH PERIODE 2020-2024
items: INTEGRASI ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DALAM PENGUKURAN KINERJA KEBERLANJUTAN PERUSAHAAN
items: IMPLEMENTASI FATWA DSN-MUI NO. 108/DSN-MUI/X/2016 TENTANG PEDOMAN PENYELENGGARAAN PARIWISATA BERDASARKAN PRINSIP SYARIAH PADA DESTINASI WISATA TALAO PAUH KOTA PARIAMAN
items: THE ISTIHSAN METHOD AND ITS ARGUMENT IN THE PRACTICE OF ISLAMIC ECONOMICS
items: THE ROLE OF DIGITAL MARKETING IN INCREASING CONSUMER PURCHASING DECISIONS: A LITERATURE REVIEW
items: OPTIMALISASI PENDISTRIBUSIAN IKAN MENGGUNAKAN METODE VOGEL APPROXIMATION PADA NELAYAN MANDALA JAYAPURA
items: PENERAPAN METODE LEAST COST TERHADAP PENDISTRIBUSIAN AIR GALON GUNA EFISIENSI BIAYA TRANSPORTASI(Studi kasus : Depot air Bunga Jayapura)
items: PENGEMBANGAN SUMBER DAYA MANUSIA
items: OPTIMALISASI DISTRIBUSI DRIVER MAXIM DI KOTA JAYAPURA MENGGUNAKAN METODE NORTH WEST CORNER (NWC)
items: MINIMALISIR BIAYA DISTRIBUSI AIR GALON MENGGUNAKAN METODE TRANSPORTASI LEAST COST BERBASIS QM FOR WINDOWS
items: PENERAPAN METODE SIMPLEKS UNTUK OPTIMASI MEMINIMALKAN BIAYA PRODUKSI ES BUAH MAROS MENGGUNAKAN QM FOR WINDOWS
items: OPTIMASI BIAYA DISTRIBUSI TAHU DAN TEMPE MENGGUNAKAN METODE NORTH WEST CORNER (NWC) PADA PABRIK APO GUDANG JAYAPURA
items: ANALISIS KOORDINASI PETUGAS APRON MOVEMENT CONTROL (AMC) DALAM PENEMPATAN PARKING STAND PESAWAT DI BANDAR UDARA INTERNASIONAL YOGYAKARTA
items: ANALISIS OPTIMALISASI PENJUALAN PRODUK CIRENG MENGGUNAKAN METODE GRAFIK LINIER PROGRAMING
items: STRATEGI KOMUNIKASI PEMASARAN PADA THE TRANS RESORT BALI
items: ANALISIS PERKEMBANGAN BISNIS RUMAH MAKAN PADANG ELOK BASAMO DENGAN MENGGUNAKAN APLIKASI PESAN ANTAR SECARA ONLINE

PENGAMBILAN KEPUTUSAN DALAM ORGANISASI PENDIDIKAN
type: item
description: Decision making is a cognitive process carried out by humans that causes them to choose a particular action or belief from a variety of available options, either rationally or irrationally. Decision making is essential for leadership, motivation, communication, coordination, and organizational change. Organizations can only operate if their leaders have the ability to make decisions and organize organizational members according to their positions and responsibilities. This study found that the following basic principles should be the basis for decision making in an educational organization: authority, credibility, reference, ethics, orientation, and scope. Based on these principles, various paradigms—classical, administrative, incremental, administrative-incremental, and contingency—are used to make decisions.
subject: Articles
  topic: section
subject: Decision Making
  topic: keywords
subject: Educational Organization
  topic: keywords
subject: Educational Management
  topic: keywords
creator: Khabib Sharifudin
rights: Copyright (c) 2026 JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi
date: 2026-03-19
publication date: 2026-03-19
starting page: 1307
ending page: 1320

EFEKTIVITAS SERTIFIKAT ELEKTRONIK SEBAGAI BUKTI KEPEMILIKAN HAK ATAS TANAH DALAM RANGKA MEWUJUDKAN E-GOVERNMENT
type: item
description: This research aims to identify and analyze the effectiveness of electronic certificates as proof of ownership of land rights and how electronic land certificates are able to realize the implementation of electronic-based government (E-government), the advantages and disadvantages of conventional certificates and electronic certificates, and discuss the inhibiting factors for the implementation of electronic certificates in efforts to realize E-government. This study uses a normative juridical research method, by reviewing laws and regulations, including Law Number 1 of 2024, the second amendment to Law Number 11 of 2008 concerning ITE, Presidential Regulation Number 95 of 2018 concerning Electronic-Based Government Systems (E- government), Regulation of the Ministry of ATR / BPN Number 3 of 2023 concerning the Issuance of electronic documents in land registration activities, Government Regulation of the Republic of Indonesia Number 71 of 2019 concerning the Implementation of Electronic Systems and Transactions, Government Regulation Number 24 of 1997 concerning Land Registration.
subject: Articles
  topic: section
subject: Effectiveness
  topic: keywords
subject: Electronic Certificates
  topic: keywords
subject: Proof of Land Ownership
  topic: keywords
subject: Framework for Realising E- Government
  topic: keywords
creator: Eka Ermala
creator: Arga Chon Feriandref, Othman Ballan, Mubaraq, Duwi Aryadi
rights: Copyright (c) 2026 JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi
date: 2026-03-19
publication date: 2026-03-19
starting page: 189
ending page: 203

https://sociohum.net/index.php/JEBIMAN/article/view/1141
type: item
title: PETA STATISTIK PDB NASIONAL INDONESIA 2025–2026: ANALISIS DESKRIPTIF STRUKTUR PERTUMBUHAN EKONOMI, KONTRIBUSI SEKTOR UTAMA, DAN PROYEKSI NILAI NOMINAL BERDASARKAN DATA BPS, BI, SERTA IMF DALAM KONTEKS PEMULIHAN PASCA-PANDEMI
description: This article presents a descriptive analysis of statistical maps of Indonesia’s national Gross Domestic Product (GDP) for the period 2025–2026 based on primary data from the Central Statistics Agency (BPS), projections from Bank Indonesia (BI) and the International Monetary Fund (IMF), focusing on the structure of real economic growth averaging 5.1–5.3% (year-on-year), key sectoral contributions such as manufacturing (19–20%), trade (13–14%), agriculture (13–14%), and digital services (45% cumulative) which account for 63–65% of nominal GDP, and a projected value of Rp22,000–23,500 trillion by 2026 amidst the post-COVID-19 pandemic recovery. A systematic literature review reveals the dynamics of transformation from a commodity-based economy to one with high value-added through nickel downstreaming, continued PEN fiscal stimulus, and a stable BI-Rate monetary policy that maintains inflation at 2.5±1% and the rupiah at Rp15,500/USD, although regional disparities between Java and non-Java areas, as well as global geopolitical risks, remain key challenges. The findings underscore the resilience of the national economy towards Indonesia Emas 2045, with recommendations for inclusive reforms based on the digitalisation of SMEs, a green economy, and export diversification to sustain the momentum of sustainable growth above 5%.
subject: Articles
  topic: section
subject: Indonesia’s GDP
  topic: keywords
subject: economic growth 2025–2026
  topic: keywords
subject: sectoral contributions
  topic: keywords
subject: BPS-BI-IMF nominal projections
  topic: keywords
subject: post-pandemic recovery
  topic: keywords
subject: industrial downstreaming
  topic: keywords
subject: digital economy
  topic: keywords
creator: Ignatius Septo Pramesworo
creator: Tehedi
rights: Copyright (c) 2026 JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi
date: 2026-03-19
publication date: 2026-03-19
starting page: 156
ending page: 163

PENGARUH PROMOSI DAN HARGA TERHADAP LOYALITAS PELANGGAN MELALUI KEPUASAN PELANGGAN SEBAGAI VARIABEL INTERVENING PADA COFFESHOP “FORESHTREE COFFE” DHARMASRAYA
type: item
description: This study aims to determine the extent of the influence of promotion and price on customer loyalty through customer satisfaction as an intervening variable at “Foreshtree Coffee” Dharmasraya. This research employs a quantitative approach, and the sampling technique is based on Ferdinand’s method, as the population size is unknown. A total of 100 respondents were obtained. Data analysis was conducted using SmartPLS 3.0 software. The results of the study are as follows: a) There is a positive and significant effect of promotion on customer satisfaction at Foreshtree Coffee Dharmasraya. b) There is no positive and significant effect of price on customer satisfaction at Foreshtree Coffee Dharmasraya. c) There is a positive and significant effect of promotion on customer loyalty at Foreshtree Coffee Dharmasraya. d) There is a negative and insignificant effect of motivation on customer loyalty at Foreshtree Coffee Dharmasraya. e) There is a positive and insignificant effect of customer satisfaction on customer loyalty at Foreshtree Coffee Dharmasraya. f) Customer satisfaction mediates the relationship between promotion and customer loyalty. g) Customer satisfaction does not mediate the relationship between price and customer loyalty.
subject: Articles
  topic: section
subject: Promotion
  topic: keywords
subject: Price
  topic: keywords
subject: Customer Loyalty
  topic: keywords
subject: Customer Satisfaction
  topic: keywords
creator: Yogi Rinaldi
creator: Vicky Brama Kumbara
creator: M. Afuan
rights: Copyright (c) 2026 JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi
date: 2026-03-19
publication date: 2026-03-19
starting page: 142
ending page: 155

ANALISIS KEPUASAN MASYARAKAT TERHADAP PELAYANAN PENGANGKUTAN SAMPAH DI KELURAHAN NAWARIPI KABUPATEN MIMIKA
type: item
description: This study aims to determine community satisfaction with waste collection services in the Nawaripi sub-district. The method used in this study is a descriptive quantitative approach with a questionnaire as the data collection instrument and the Community Satisfaction Index as the analysis tool, with results presented in numerical form. The results of this study show that the community satisfaction index (CSI) for waste transportation services in Nawaripi sub-district is 2.39 with a conversion score of 59.75, indicating that the performance of waste transportation services in Nawaripi sub-district is in the category of poor service quality.
subject: Articles
  topic: section
subject: Waste Transportation Services
  topic: keywords
subject: Community Satisfaction Index
  topic: keywords
creator: Elisabet Narut
creator: Yulita Yuliana Jawa Kasi
creator: Muhamad Sabir
rights: Copyright (c) 2026 JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi
date: 2026-03-19
publication date: 2026-03-19
starting page: 135
ending page: 141

SOSIALISASI DAN EDUKASI AKAD SYARIAH UNTUK MENINGKATKAN PEMAHAMAN PESERTA EKSTRAKURIKULER PMR SMK KARYA WIJAYA KUSUMA
type: item
description: This study aims to describe the improvement in the understanding of participants in the Wijaya Kusuma Vocational School Youth Red Cross extracurricular programme regarding sharia contracts through community service activities based on material presentation, discussion, and pretest–posttest evaluation. The subjects of the activity were 15 tenth-grade students who were partners in the sharia contract socialisation and education programme at the vocational school. Sharia contracts are positioned as agreements between two or more parties based on sharia principles, avoiding usury, gharar, and harmful practices. The implementation method included the delivery of material on the basics of sharia economics, types of contracts, and examples of their application, followed by interactive discussions and multiple-choice tests before and after the activity. The results show an increase in the average score from the medium-high category in the pretest to a higher category in the posttest, with several indicators such as understanding mudharabah, gharar, and halal transactions showing an improvement in the percentage of correct answers. These findings indicate that a communicative and structured learning approach is effective in strengthening Islamic contract literacy among vocational high school students.
subject: Articles
  topic: section
subject: Syariah Contract
  topic: keywords
subject: Pretest
  topic: keywords
subject: Posttest
  topic: keywords
subject: Education
  topic: keywords
creator: Siska Ariyanti
creator: Zahra Nur Azizah, Lulu Rahmawati, Putri Jamilah, Surti Suti Ludiyawati, Nanda Vinolia Pratama, Devi Meilisa, Andi Aulia Fatika Ambari, Audy Indiyani
rights: Copyright (c) 2026 JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi
date: 2026-01-19
publication date: 2026-01-19
starting page: 128
ending page: 134

PERAN NORMA HUKUM DALAM MENATA KEGIATAN EKONOMI NASIONAL MENUJU DISTRIBUSI KEKAYAAN YANG ADIL: TINJAUAN LITERATUR ATAS IMPLEMENTASI ASAS KEADILAN SOSIAL DAN KEDAULATAN EKONOMI RAKYAT DI INDONESIA
type: item
description: This study analyses the role of legal norms as the main constitutional instrument in regulating Indonesia's national economic activities towards a fair distribution of wealth through a normative-juridical literature review of the implementation of the principles of social justice (the fifth principle of Pancasila) and economic sovereignty of the people (Article 33 of the 1945 Constitution), where findings show that although derivative regulations such as the State-Owned Enterprises Law, the Job Creation Law, and redistributive policies (KUR, Village Funds, agrarian reform) have attempted to implement the principles of familial economic democracy, a significant gap still exists due to the dominance of neoliberalism, weak institutional enforcement, and structural inequality with a Gini ratio of 0.375. An analysis of two main discussions reveals that legal norms are effective as national economic governance through state control of strategic production sectors and synergy between state-owned enterprises and micro, small and medium enterprises (MSMEs). but the implementation of the principle of social justice is hampered by poor inter-agency coordination and systemic corruption, where Rawls' perspective on the difference principle reinforces the recommendation for progressive regulatory reform to ensure that economic benefits flow to the most disadvantaged groups. Thus, the conclusion emphasises the need to harmonise ius constitutum and ius operatum through the strengthening of the Constitutional Court's judicial review, revising the inclusive Job Creation Law, and developing social welfare-oriented SOE holdings to realise a distributively just Indonesia Emas 2045, with theoretical implications for the development of the Pancasila economic law doctrine and practical implications for policymakers in reducing urban-rural disparities.
subject: Articles
  topic: section
subject: economic law norms
  topic: keywords
subject: social justice
  topic: keywords
subject: people's economic sovereignty
  topic: keywords
subject: Article 33 of the 1945 Constitution
  topic: keywords
subject: fair wealth distribution
  topic: keywords
subject: people's economy
  topic: keywords
subject: Gini ratio
  topic: keywords
subject: SOE holding companies
  topic: keywords
subject: inclusive MSMEs
  topic: keywords
subject: justice as fairness
  topic: keywords
creator: Gunawan Widjaja
rights: Copyright (c) 2026 JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi
date: 2026-01-19
publication date: 2026-01-19
starting page: 120
ending page: 127

https://sociohum.net/index.php/JEBIMAN/article/view/743
type: item
title: REKONSEPTUALISASI HUKUM PENGATURAN KEGIATAN EKONOMI NASIONAL DALAM MEWUJUDKAN KEADILAN DISTRIBUSI: KAJIAN PUSTAKA ATAS PRINSIP PEMBAGIAN HASIL EKONOMI YANG BERKEADILAN DALAM PERSPEKTIF KONSTITUSIONAL DAN EKONOMI PANCASILA
description: This study aims to reconceptualise the law governing Indonesia's national economic activities in order to realise distributive justice through an in-depth literature review of the principle of equitable distribution of economic benefits from two main perspectives, namely constitutionally based on Articles 33 and 34 of the 1945 Constitution and ideologically through the Pancasila Economic framework, whereby a legal-normative analysis reveals that the current liberal economic paradigm has failed to implement the constitutional mandate regarding state control over strategic production sectors and natural resources for the prosperity of the people, thus requiring legal reforms that integrate the principles of equitable efficiency, mutual cooperation, and humanity. The results of the study show that the constitutional perspective affirms the state's obligation to distribute economic results through redistributive instruments such as progressive natural resource royalties, state-owned enterprise social dividends, and people's empowerment programmes, while Pancasila Economics enriches this reconceptualisation with a family-based mixed economy model that rejects the capitalism-socialism dichotomy, resulting in a new legal paradigm that makes proportional distribution of income a benchmark for the success of national economic regulation amid the challenges of globalisation and energy transition.
subject: Articles
  topic: section
subject: National Economic Law
  topic: keywords
subject: Distributive Justice
  topic: keywords
subject: Pancasila Economics
  topic: keywords
subject: Article 33 of the 1945 Constitution
  topic: keywords
subject: Principle of Profit Sharing
  topic: keywords
subject: Economic Democracy
  topic: keywords
subject: Fair Efficiency
  topic: keywords
subject: Mutual Cooperation
  topic: keywords
subject: Wealth Redistribution
  topic: keywords
subject: Redistributive Constitution
  topic: keywords
creator: Gunawan Widjaja
rights: Copyright (c) 2026 JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi
date: 2026-01-19
publication date: 2026-01-19
starting page: 112
ending page: 119

SISTEM INFORMASI MANAJEMEN SUMBER DAYA MANUSIA DALAM KOMUNIKASI
type: item
description: This study aims to examine the role of the Human Resource Information System (HRIS) in supporting organizational communication. The research method used is a literature review by analyzing relevant scholarly articles. The findings indicate that HRIS plays an important role in facilitating fast, accurate, and integrated information delivery, as well as supporting coordination and two-way communication between management and employees. In addition to improving work efficiency and information transparency, the implementation of HRIS faces challenges related to human resource readiness, technological infrastructure, and adaptation to digital work culture.
subject: Articles
  topic: section
subject: Human Resource Information System
  topic: keywords
subject: Organizational Communication
  topic: keywords
subject: HRIS
  topic: keywords
subject: Human Resources
  topic: keywords
creator: Atika Tantarani
creator: Kendras Wiarsih
creator: Rizka Nurbarokah
creator: Serli Apriani
creator: Reni Widyastuti
rights: Copyright (c) 2026 JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi
date: 2026-01-19
publication date: 2026-01-19
starting page: 107
ending page: 111

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERSAINGAN USAHA AIR MINUM ISI ULANG DI KOTA TIMIKA
type: item
description: This study aims to determine the factors that influence competition among refillable drinking water depots in Mimika Regency. The research method used in this study is descriptive, with data collection techniques including observation, interviews, and questionnaires. To identify the factors that influence competition among refillable drinking water depots in Mimika Regency, the data analysis instrument used is PCA factor analysis. The results of the study show that there are factors that influence competition among refillable drinking water depots in Timika City.
subject: Articles
  topic: section
subject: Business
  topic: keywords
subject: Company
  topic: keywords
subject: Business Competition
  topic: keywords
subject: Factors
  topic: keywords
subject: Drinking Water Depot
  topic: keywords
creator: Lia Via Alfionita Leisubun
creator: Rulan L. Manduapessy
rights: Copyright (c) 2026 JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi
date: 2026-01-19
publication date: 2026-01-19
starting page: 98
ending page: 106

PENGARUH PERCEIVED ORGANIZATIONAL SUPPORT, PERFORMANCE APPRAISAL SYSTEM, DAN IT CAPABILITY TERHADAP KINERJA KARYAWAN DIVISI OFFICE PT INDOMARCO ADI PRIMA SURABAYA
type: item
description: This study looks at how Perceived Organizational Support, Performance Appraisal System, and IT Capability affect employee performance in the Office Division of PT Indomarco Adi Prima Surabaya. It checks how each factor affects performance on its own and together. The research uses numbers and surveys to collect data from 60 employees in the Office Division, since there are not many employees to sample. The data is analyzed using multiple linear regression with SPSS version 26, along with tests to make sure the data is reliable and accurate. The results show that all three factors have a big influence on how well employees perform. This means that if a company improves support from the organization, uses a fair and clear performance system, and has good IT tools, it can help employees work better. The study also gives suggestions for company leaders to create a better plan that combines HR and technology management.
subject: Articles
  topic: section
subject: Perceived Organizational Support
  topic: keywords
subject: Performance Appraisal System
  topic: keywords
subject: IT Capability
  topic: keywords
subject: employee performance
  topic: keywords
creator: Muhammad Ilham Habib Akbar
creator: Tri Andjarwati
rights: Copyright (c) 2026 JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi
date: 2026-01-19
publication date: 2026-01-19
starting page: 85=97
ending page: 85=97

PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL, BEBAN KERJA, DAN KOMUNIKASI ORGANISASI TERHADAP KINERJA KARYAWAN DI PT MARSUDI UTOMO SEJAHTERA KOTA SURABAYA
type: item
description: The development of the culinary industry in Surabaya has driven increased competition among business players, including PT Marsudi Utomo Sejahtera as the manager of the Ayam Bakar Pak D brand. Initial observations indicate dynamics in aspects of transformational leadership style, workload, and organizational communication, which are suspected to influence employee performance levels. This study aims to analyze the effect of transformational leadership style, workload, and organizational communication, both partially and simultaneously, on employee performance at PT Marsudi Utomo Sejahtera Surabaya. This research uses a quantitative method with a questionnaire instrument based on a Likert scale, and the data obtained are processed using SPSS 25. The research sample consisted of 78 employees, selected using a saturated sampling technique because the entire population was made respondents. Testing includes validity tests, reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination (R²). The results of the study indicate that transformational leadership style has a significant influence on employee performance. Meanwhile, workload has an influence, but it is not significant, so that increasing or decreasing workload does not have a significant impact on performance. On the other hand, organizational communication was recorded as having a significant partial influence on employee performance. Furthermore, all three variables still have a significant influence when tested simultaneously. This finding confirms that inspiring leadership and effective internal communication are the main drivers of performance improvement, while workload management requires attention, although it did not show a strong influence in this study.
subject: Articles
  topic: section
subject: Transformational Leadership Style
  topic: keywords
subject: Workload
  topic: keywords
subject: Organizational Communication
  topic: keywords
subject: Employee Performance
  topic: keywords
creator: Ade Dewa Narendra
creator: Sri Budi Kasiyati
rights: Copyright (c) 2026 JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi
date: 2026-01-19
publication date: 2026-01-19
starting page: 70
ending page: 84

PENGARUH CITRA MEREK, KUALITAS PRODUK, PERSEPSI HARGA, DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN PRODUK HANASUI PADA MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS 17 AGUSTUS 1945
type: item
description: This study aims to analyse the influence of brand image, product quality, price perception, and promotion on the decision to purchase Hanasui products among students of the Faculty of Economics and Business, 17 August 1945 University, Surabaya. This study uses a quantitative approach with a questionnaire distribution method. The population of this study are students of the Faculty of Economics and Business, Universitas 17 Agustus 1945 Surabaya who know or have used Hanasui products. The research sample of 77 respondents was determined using purposive sampling technique. Data collection was conducted through a questionnaire with a 1-5 Likert scale. The data analysis technique used was multiple linear regression analysis with the help of SPSS version 25 software. The results showed that, partially, brand image, product quality, price perception, and promotion had a positive and significant effect on the decision to purchase Hanasui products. In addition, simultaneous testing also showed that the four independent variables together had a significant effect on purchasing decisions. The coefficient of determination (R2) value of 0.830 indicates that 83.0% of the variation in purchasing decisions can be explained by brand image, product quality, price perception and promotion, while the rest is influenced by other variables outside the research model
subject: Articles
  topic: section
subject: Brand Image
  topic: keywords
subject: Product Quality
  topic: keywords
subject: Price Perception
  topic: keywords
subject: Promotion
  topic: keywords
subject: Purchase Decision
  topic: keywords
subject: Hanasui
  topic: keywords
subject: Local Cosmetic Products
  topic: keywords
creator: Indah Pujianti
creator: Istiono
rights: Copyright (c) 2026 JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi
date: 2026-01-19
publication date: 2026-01-19
starting page: 61
ending page: 69

PENGARUH PENERAPAN AKUNTANSI BERBASIS AKRUAL DALAM MEMINIMALISIR FRAUD TERHADAP KINERJA UMKM DENGAN VARIABEL MODERASI KUALITAS SUMBER DAYA MANUSIA (SDM)
type: item
description: This study aims to analyse the effect of accrual-based accounting on minimising fraud in SME performance, with human resource quality as a moderating variable. Accrual-based accounting is expected to improve the transparency and accuracy of financial reports, which in turn can reduce the potential for fraud in SME financial management. This study uses a quantitative approach with a survey method on MSMEs in Palopo City. The data obtained was analysed using moderation regression to test the relationship between variables. The results show that the application of accrual-based accounting has a positive effect in minimising fraud and improving MSME performance. In addition, HR quality is proven to be a moderating variable that strengthens this relationship. These findings have practical implications for MSMEs to prioritise the implementation of accrual-based accounting and the development of human resource quality in an effort to improve performance and reduce fraud
subject: Articles
  topic: section
subject: Accrual-Based Accounting
  topic: keywords
subject: Fraud
  topic: keywords
subject: MSME Performance
  topic: keywords
subject: Human Resource Quality
  topic: keywords
creator: Hamdani Hamdani
creator: Firdayanti Firdayanti
creator: Nurhikmah Nurhikmah
rights: Copyright (c) 2026 JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi
date: 2026-01-19
publication date: 2026-01-19
starting page: 43
ending page: 60

KINERJA PEMBIAYAAN DAN KUALITAS ASET SEBAGAI PENENTU ROA PADA BANK UMUM SYARIAH PERIODE 2020-2024
type: item
description: This study aims to analyze the effect of financing performance and asset quality on Return on Assets (ROA) at Islamic Commercial Banks (BUS) in Indonesia during the 2020–2024 period. The COVID-19 pandemic in 2020 led to an increase in non-performing loans (NPF) and a decline in bank profits. However, the economic recovery in 2022–2024 showed improvements in financial indicators. This study uses a descriptive quantitative approach with a panel data regression method for 12 Islamic Commercial Banks registered with the Financial Services Authority (OJK). The variables used include the Financing to Deposit Ratio (FDR) and Non-Performing Financing (NPF) as indicators of financing performance, and Non-Performing Assets (NPF) and Allowance for Impairment Losses (CKPN) as indicators of asset quality. The analysis shows that FDR has a significant positive effect on ROA, while NPF, APB, and CKPN have a significant negative effect on ROA. Simultaneously, all independent variables significantly affect ROA, with a coefficient of determination (R²) of 0.731, meaning that 73.1% of the variation in ROA is explained by financing performance and asset quality. This finding confirms that effective financing intermediation and asset risk management are key factors in maintaining the profitability and stability of Islamic banks in Indonesia during the post-pandemic period
subject: Articles
  topic: section
subject: Financing Performance
  topic: keywords
subject: Asset Quality
  topic: keywords
subject: ROA
  topic: keywords
subject: Islamic Commercial Banks
  topic: keywords
subject: Panel Data Regression
  topic: keywords
creator: Fuji Raodah
creator: Nur Faila
creator: Musdaliva
rights: Copyright (c) 2026 JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi
date: 2026-01-19
publication date: 2026-01-19
starting page: 35
ending page: 42

INTEGRASI ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DALAM PENGUKURAN KINERJA KEBERLANJUTAN PERUSAHAAN
type: item
description: This study examines the integration of Environmental, Social, and Governance (ESG) in measuring corporate sustainability performance through a systematic literature review approach with two main discussions, namely the theoretical concept of ESG integration and the challenges and benefits of its implementation in the context of Indonesian companies. The results of the study found that ESG revolutionises performance evaluation from purely financial metrics to a holistic approach that mitigates climate, social, and governance risks while creating long-term value through operational efficiency, green financing, and global competitiveness. Although challenges such as Scope 3 data limitations, high compliance costs, and greenwashing risk are dominant in SMEs and state-owned enterprises, the benefits of reduced cost of capital, ROI from carbon markets, and polycrisis resilience outweigh the obstacles, with recommendations for a national digital platform and human resource training to accelerate the transition towards the Indonesia Emas 2045 vision
subject: Articles
  topic: section
subject: ESG
  topic: keywords
subject: sustainability performance
  topic: keywords
subject: ESG measurement
  topic: keywords
subject: OJK regulations
  topic: keywords
subject: BEI reporting requirements
  topic: keywords
subject: green financing
  topic: keywords
subject: greenwashing
  topic: keywords
subject: corporate sustainability
  topic: keywords
subject: IDX ESG Leaders
  topic: keywords
subject: JETP Indonesia
  topic: keywords
creator: Rosa Fitriana
creator: Nenden Hendayani
rights: Copyright (c) 2026 JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi
date: 2026-01-19
publication date: 2026-01-19
starting page: 27
ending page: 34

IMPLEMENTASI FATWA DSN-MUI NO. 108/DSN-MUI/X/2016 TENTANG PEDOMAN PENYELENGGARAAN PARIWISATA BERDASARKAN PRINSIP SYARIAH PADA DESTINASI WISATA TALAO PAUH KOTA PARIAMAN
type: item
description: This research was conducted at the Talao Pauh Tourist Destination, which is one of the tourist destinations in Pariaman City that strives to become a leading tourist destination at the national and international levels as stated in the vision of Pariaman City, namely the City of Tourism, Trade, Religion, and Cultural Services of Pariaman. The purpose of this study is to determine the implementation of the DSN-MUI fatwa number 108 / DSN-MUI / X / 2016 at the Talao Pauh Tourist Destination, Pariaman City. The method used in this study is a qualitative method with a qualitative descriptive approach. Data collection was carried out through observation, interviews, and documentation. Based on this study, it can be concluded that the Talao Pauh Tourist Destination has partially implemented sharia principles, including the existence of places of worship, namely prayer rooms, separate ablution places for men and women, the existence of various tourist attractions that do not lead to pornography and idol worship such as playgrounds, water rides, tourist bridges, and food provided at this tourist destination is also a local culinary dish that is definitely halal. However, there are still aspects that need to be considered, namely the lack of supervision of visiting tourists, such as becoming a place for couples who are not legally married, which is not in accordance with the DSN-MUI Fatwa because tourist destinations must be protected from immoral acts and adultery. Furthermore, maintenance of public toilet facilities and improving cleanliness around tourist areas need to be considered to ensure compliance with the DSN-MUI fatwa that tourist destinations must maintain cleanliness, natural sustainability, sanitation, and the environment.
subject: Articles
  topic: section
subject: Fatwa
  topic: keywords
subject: Tourism,
  topic: keywords
subject: Sharia
  topic: keywords
creator: Fina Marliza Putri
creator: Dewi Manda Angraini
rights: Copyright (c) 2026 JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi
date: 2026-01-19
publication date: 2026-01-19
starting page: 1653
ending page: 1664

THE ISTIHSAN METHOD AND ITS ARGUMENT IN THE PRACTICE OF ISLAMIC ECONOMICS
type: item
description: The main sources of Islamic law are the Qur'an and the Hadith of the Prophet. The model for seeking Islamic law must first go through the legal verses found in the Qur'an, after which explanations are sought in the Hadith or the Sunnah of the Prophet. However, in this era of modern economics, there are many new systems or concepts of economic transactions that need to be examined to determine whether these systems or transactions can be conducted according to Islamic law. Seeing this reality, the usuli furu'iyah scholars, who usually come from the Hanafi or Maliki schools, seek new methods that can ensure the law functions well and serves the welfare of humanity. The approach taken was to apply the method of qiyas khafi based on maslahat. This method was then named the istihsan method. This research uses a normative approach with empirical descriptive analysis. The results of this research conclude that the istihsan method is one of the best ways for a mujtahid to discover and establish a legal ruling. Moreover, its application can be carried out in economic transactions that did not exist or had never been conducted before, even though the istihsan method still has its pros and cons. With the application of the ihtihsan method in legal discovery in the field of modern economy today, new laws are produced that are more suitable and provide benefits for the needs of society, and in turn, can avoid stagnation
subject: Articles
  topic: section
subject: Istihsan Method
  topic: keywords
subject: Argument
  topic: keywords
subject: Practice Of Islamic Economics
  topic: keywords
creator: Tehedi Tehedi
rights: Copyright (c) 2026 JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi
date: 2026-01-19
publication date: 2026-01-19
starting page: 1521
ending page: 1531

THE ROLE OF DIGITAL MARKETING IN INCREASING CONSUMER PURCHASING DECISIONS: A LITERATURE REVIEW
type: item
description: This research aims to examine the role of digital marketing in improving consumer purchasing decisions based on a literature review. Digital marketing, which includes the use of social media, websites, email, and e-commerce platforms, has become the main strategy for companies to reach consumers more widely, quickly, and personally in the digital era. The results show that digital marketing has a positive and significant eflect on consumer purchasing decisions. This influence is reflected through easy access to information, direct interaction between brands and consumers, and reviews and recommendations from other users that strengthen consumer trust. In addition, message personalisation and attractive digital promotions also prove eflective in driving interest and purchasing decisions. Thus, the optimisation of digital marketing strategies is an important key for companies to increase competitiveness and consumer loyalty in the midst of increasingly competitive business competition
subject: Articles
  topic: section
subject: Digital Marketing
  topic: keywords
subject: Purchase Decision
  topic: keywords
subject: Consumer
  topic: keywords
subject: Literature Review
  topic: keywords
creator: Maikel Rudianto
rights: Copyright (c) 2026 JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi
date: 2026-01-19
publication date: 2026-01-19
starting page: 1513
ending page: 1520

OPTIMALISASI PENDISTRIBUSIAN IKAN MENGGUNAKAN METODE VOGEL APPROXIMATION PADA NELAYAN MANDALA JAYAPURA
type: item
description: The distribution of fish catches by traditional fishermen in coastal areas such as Mandala Village, Jayapura, is a vital activity that supports local economic stability and food security. However, an inefficient distribution system often results in wasted costs and time, as well as reduced fish quality due to delays in delivery. This study aims to design an optimal distribution model by applying a mathematical approach through Vogel's Approximation Method (VAM), which is an initial solution method in transportation problems that considers the highest opportunity cost penalty in each allocation iteration. Data were obtained from field studies, including supply capacity from three main points (Hamadi, Abepura, and Kotaraja), demand from destination stalls, and distribution costs per kilogram. The model was analysed manually and validated using QM for Windows software to ensure the accuracy of the results. The results of the study indicate that the VAM approach is capable of producing a minimum total distribution cost of Rp4,280,000, reflecting significant efficiency compared to the conventional system. Therefore, the application of VAM is recommended as an adaptive distribution strategy that can be integrated into small- to medium-scale fisheries logistics systems in coastal areas
subject: Articles
  topic: section
subject: Distribution
  topic: keywords
subject: Optimisation
  topic: keywords
subject: Transportation
  topic: keywords
subject: VAM
  topic: keywords
subject: Fishermen
  topic: keywords
creator: Rangga Ardinsa Putra
creator: Muh. Nur Aksan, Carslen, Ronald Kawena, Ferriwunas, Heru Sutejo
rights: Copyright (c) 2026 JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi
date: 2026-01-19
publication date: 2026-01-19
starting page: 1652
ending page: 1660

PENERAPAN METODE LEAST COST TERHADAP PENDISTRIBUSIAN AIR GALON GUNA EFISIENSI BIAYA TRANSPORTASI(Studi kasus : Depot air Bunga Jayapura)
type: item
description: The distribution of refillable gallon drinking water is a vital component of the logistics system for essential community needs. Efficiency in distribution, particularly transportation cost efficiency, is key to ensuring all demand is met at the lowest possible cost. This study aims to evaluate the cost efficiency of transportation distribution from Depot Bunga in Entrop, Jayapura, to three demand points: Gang Kelor, Gang Jambu, and Gang Kelapa, using a transportation model with the Least Cost method. This method is selected for its simplicity and effectiveness in producing an initial allocation solution that is close to optimal. The data used include the delivery capacity of three couriers, the demand at each gang, and the cost per delivery route. The results show that all demand is fulfilled with optimal utilization of each courier’s capacity, and the minimum distribution cost reached is IDR 202,000. This study confirms that the Least Cost method can serve as a practical basis for effective and efficient daily distribution decision-making in small and medium-sized businesses
subject: Articles
  topic: section
subject: distribution
  topic: keywords
subject: refillable gallon water
  topic: keywords
subject: transportation model
  topic: keywords
subject: Least Cost method
  topic: keywords
subject: cost minimization
  topic: keywords
creator: Rahmat Hidayat
creator: Kymi Rian Febrian, Rizka Amelia Putri, Imanuel Nahum Ketjeway, Revol Raiwaki, Heru Sutejo
rights: Copyright (c) 2026 JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi
date: 2026-01-19
publication date: 2026-01-19
starting page: 1643
ending page: 1651

PENGEMBANGAN SUMBER DAYA MANUSIA
type: item
description: Human resources (HR) is one of the most important factors that cannot be separated from an organisation, both institutions and companies. HR is also the key that determines the development of the company. In essence, human resources are people employed in an organisation as movers, thinkers and planners to achieve the organisation's goals. Nowadays, the latest developments view employees not as mere resources, but rather as capital or assets for institutions or organisations. Because of this, a new term emerged outside of H.R. (Human Resources), namely H.C. or Human Capital. This is where human resources are seen not just as the main asset, but an asset that is valuable and can be multiplied, developed and also not otherwise as a liability (burden or cost). Here it is necessary to develop human resources as an investment for the institution or organisation to be improved
subject: Articles
  topic: section
subject: Development
  topic: keywords
subject: Human Resources
  topic: keywords
creator: Samsuni Samsuni
rights: Copyright (c) 2026 JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi
date: 2026-01-19
publication date: 2026-01-19
starting page: 1610
ending page: 1620

OPTIMALISASI DISTRIBUSI DRIVER MAXIM DI KOTA JAYAPURA MENGGUNAKAN METODE NORTH WEST CORNER (NWC)
type: item
description: The online transportation industry, particularly Maxim's online motorcycle taxi service, has become an integral part of the urban transportation system in Jayapura City. This study aims to optimise the distribution of Maxim drivers in three main areas of Jayapura City, namely Abepura, Entrop, and Kota, by applying the North West Corner (NWC) method. The NWC method is used to achieve driver distribution efficiency and minimise operational costs in meeting the transportation needs of the community. Through data analysis and the implementation of the strategies developed, this study demonstrates the potential for improving the operational efficiency of Maxim's services with optimal distribution costs of IDR. 4,250,000.00 per month to serve 200 passengers across the three regions
subject: Articles
  topic: section
subject: Online transportation
  topic: keywords
subject: distribution optimisation
  topic: keywords
subject: Northwest Corner
  topic: keywords
subject: Maxim
  topic: keywords
subject: Jayapura
  topic: keywords
creator: Ludovikuss Ngarung
creator: Marto E. Madu, Firminus R. Rhandy, Irwanus Isai, Alfred Dude, Heru Sutejo
rights: Copyright (c) 2026 JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi
date: 2026-01-19
publication date: 2026-01-19
starting page: 1591
ending page: 1598

MINIMALISIR BIAYA DISTRIBUSI AIR GALON MENGGUNAKAN METODE TRANSPORTASI LEAST COST BERBASIS QM FOR WINDOWS
type: item
description: The distribution of bottled water is an important activity in ensuring the availability of clean water for the community, especially in areas with increasing demand due to population growth. However, this distribution process often faces major obstacles in the form of high operational costs, particularly in small and medium enterprises (SMEs) with limited resources. This study aims to minimise the cost of bottled water distribution by applying the Least Cost Transportation method using the QM For Windows application to the bottled water filling and delivery business owned by Mrs. Nur Linta, located in Kamkey, Abepura. This method was chosen because it provides an optimal solution in determining the most cost-efficient distribution pattern, considering the limitations of delivery capacity and daily customer needs. The data collected includes daily water supply, demand in three target areas (Abe Lingkaran, Kamkey, and Tanah Hitam), and delivery costs per gallon for each distribution route. The analysis results indicate that the application of the Least Cost method yields optimal delivery allocation, with a minimum total cost of $340 (IDR 5,440,000), without compromising service quality or delivery capacity. This study demonstrates that quantitative approaches such as the least cost method can be practically implemented at the SME scale to improve logistics efficiency, reduce operational costs, and support more rational and systematic decision-making in the distribution process
subject: Articles
  topic: section
subject: Minimising distribution costs
  topic: keywords
subject: least cost method
  topic: keywords
subject: transportation method
  topic: keywords
subject: logistics optimisation
  topic: keywords
subject: QM for Windows
  topic: keywords
subject: small and medium-sized enterprises
  topic: keywords
creator: Khaerunnisa Khaerunnisa
creator: Nurhidayah
creator: Heru Sutejo
rights: Copyright (c) 2026 JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi
date: 2026-01-19
publication date: 2026-01-19
starting page: 1558
ending page: 1564

PENERAPAN METODE SIMPLEKS UNTUK OPTIMASI MEMINIMALKAN BIAYA PRODUKSI ES BUAH MAROS MENGGUNAKAN QM FOR WINDOWS
type: item
description: The development of MSMEs (Micro, Small, and Medium Enterprises) has significantly increased and has had a considerable impact on the economy. MSMEs play a role in boosting both regional and national economies. Es Buah Maros MSME, which specializes in producing fruit ice, es pisang ijo, and mixed fruit ice, faces challenges in minimizing production costs, including raw materials and working hours, while maintaining a weekly income of IDR 3,000,000. The purpose of this study is to increase the profitability of Es Buah Maros production by reducing raw material costs, working time, and production costs using the Linear Programming method with QM For Windows V5. The linear programming method is used to predict working time, raw material costs, and production costs, with the available production time being 840 minutes. The results of the study show that by using the QM For Windows V5 application and the linear programming method, it is possible to reduce the minimum cost by IDR 280,000 by producing fruit ice as indicated in the solution X1 = 28 (twenty- eight portions) of fruit ice per day, without reducing the weekly income of IDR 3,000,000. The aim is for this production cost efficiency to contribute to making the Es Buah Maros MSME more effective and efficient in its production process while achieving ideal income levels. In this study, the QM For Windows V5 application and the linear programming method were used to predict working time, raw material costs, and production costs by utilizing historical data and statistical analysis. This approach helps make the production process more effective in managing operations without disruptions. The results of this research are expected to help Es Buah Maros MSME minimize production costs without compromising product quality
subject: Articles
  topic: section
subject: Minimal Optimization
  topic: keywords
subject: Production Cost
  topic: keywords
subject: Es Buah Maros
  topic: keywords
subject: Simplex Method
  topic: keywords
subject: QM For Windows
  topic: keywords
creator: Welpison Jr. Wonerengga
creator: Rafli Muhammad. F, Piter Logo, Vasilli Z. P. Jafil, Siors Salak, Ahmad D. A. Ramli
creator: Heru Sutejo
rights: Copyright (c) 2026 JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi
date: 2026-01-19
publication date: 2026-01-19
starting page: 1533
ending page: 1540

OPTIMASI BIAYA DISTRIBUSI TAHU DAN TEMPE MENGGUNAKAN METODE NORTH WEST CORNER (NWC) PADA PABRIK APO GUDANG JAYAPURA
type: item
description: Distribution is one of the important aspects in the supply chain that plays a major role in the operational cost efficiency of a company. This study aims to optimise the distribution costs of tofu and tempeh from the Apo Gudang Factory to several destination markets in Jayapura using the North West Corner (NWC) method. This method was selected due to its simplicity in providing an initial solution to distribution problems involving the allocation of shipments from two warehouses to four market locations, considering supply capacity, demand, and transportation costs per unit. The study was conducted using a descriptive quantitative approach with primary data obtained directly from the factory in May 2025. The research stages included field observations, transportation table compilation, application of the NWC method, distribution cost calculations, and analysis of results. The results of the study indicate that daily distribution costs can be reduced from IDR15,000 to IDR 400,000, resulting in an efficiency of IDR 15,000 per day. Although the solution from the NWC method may not be globally optimal, it can serve as a basis for further improvements using optimisation methods such as MODI or Stepping Stone. Thus, the application of the NWC method in the distribution of tofu and tempeh factories has proven to provide a systematic and efficient initial solution. This study provides a concrete example that a mathematical approach in distribution management can help companies reduce operational costs and improve the effectiveness of logistics strategies
subject: Articles
  topic: section
subject: distribution
  topic: keywords
subject: transportation costs
  topic: keywords
subject: North West Corner (NWC)
  topic: keywords
subject: transportation method
  topic: keywords
subject: logistics optimisation
  topic: keywords
creator: Daniel Bienfield Manahan Siahaan
creator: Jered Imanuel Wanda, Helson Matuan, Yusuf Patey, Esau Dude, Heru Sutejo
rights: Copyright (c) 2026 JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi
date: 2026-01-19
publication date: 2026-01-19
starting page: 1518
ending page: 1523

ANALISIS KOORDINASI PETUGAS APRON MOVEMENT CONTROL (AMC) DALAM PENEMPATAN PARKING STAND PESAWAT DI BANDAR UDARA INTERNASIONAL YOGYAKARTA
type: item
description: The placement of the parking stand is the responsibility of the Apron Movement Control unit to ensure accuracy and order. This unit is required to cooperate with other relevant units. The purpose of this study is to identify how AMC officers coordinate when determining aircraft parking spaces, as well as the constraints and efforts made. This study uses a qualitative method that collects data through observation, interviews, and documentation. The data collected by the study were analyzed, reduced, and a conclusion was drawn from the results of the study. The AMC unit has complied with the Standard Operating Procedures that have been established in the placement of the parking stand. One of the obstacles in this case is a miscommunication that results in data input errors regarding parking stands and inconsistencies with gates. In addition, technical obstacles in the placement of parking stands such as cracks in the parking stand, oil spills in the parking stand area, and damage to the aviobridge. The efforts made are to improve communication between units and conduct regular briefings and evaluations.
subject: Articles
  topic: section
subject: Coordination
  topic: keywords
subject: Parking stand
  topic: keywords
subject: AMC
  topic: keywords
creator: Rizki Putra Pamungkas
rights: Copyright (c) 2026 JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi
date: 2026-01-19
publication date: 2026-01-19
starting page: 1134
ending page: 1144

ANALISIS OPTIMALISASI PENJUALAN PRODUK CIRENG MENGGUNAKAN METODE GRAFIK LINIER PROGRAMING
type: item
description: In the world of micro and small enterprises, limited resources such as cost, time, and labor are major obstacles in production planning. This study aims to determine an optimal production strategy to maximize the profit from the sale of two types of cireng products, namely chicken- filled cireng and meatball-filled cireng, using a linear programming approach. The methods employed include the graphical method and the QM for Windows software, each applied to solve a mathematical model based on real data from a small-scale business. The analysis results show that the optimal production combination is achieved by producing 1.28 kg of chicken-filled cireng dough and 3.08 kg of meatball-filled cireng dough, yielding a maximum profit of Idr269,240. The graphical method and QM for Windows produced consistent solutions, indicating that linear programming can be an effective and practical tool for micro and small business owners in making production decisions. This approach is expected to be widely adopted by small business sectors, particularly in the processed food industry, to improve production efficiency and business competitiveness
subject: Articles
  topic: section
subject: linear programming
  topic: keywords
subject: graphical method
  topic: keywords
subject: QM for Windows
  topic: keywords
subject: production optimization
  topic: keywords
subject: cireng
  topic: keywords
creator: Nurlinda Nurlinda
creator: Nabila Andini Putri, Gerda Malanesia Bosway, Elvin Suberjun, Frialin Gracia Kadiwaru, Heru Sutejo
rights: Copyright (c) 2026 JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi
date: 2026-01-19
publication date: 2026-01-19
starting page: 1500
ending page: 1511

STRATEGI KOMUNIKASI PEMASARAN PADA THE TRANS RESORT BALI
type: item
description: Tourism is one of the main pillars of the Bali regional economy that drives fierce competition in the hotel accommodation sector. Established in 2014 and located in a strategic and easily accessible area, The Trans Resort Bali positions itself with the positioning statement "A Leading Five-Star Resort for Business and Leisure". This study uses a qualitative case study approach that aims to identify the marketing communication strategies implemented by The Trans Resort Bali in improving the company's brand image and profitability. This analysis was conducted through the SWOT analysis method with data collection techniques in the form of interviews, observations, documentation and questionnaires filled out by the company. In the process of determining the weight and rating of internal and external factors that influence the marketing communication strategy, as many as 3 respondents participated in filling out the questionnaire. The results of this study indicate that the marketing communication strategy implemented is a marketing communication concept that includes advertising, sales promotions, direct marketing, digital marketing and social media as well as public relations. This strategy is expected to increase visibility, memorability and positive brand image among potential guests and customers to the profitability of The Trans Resort Bali. The company is located in Quadrant I (aggressive strategy) and Cell II (growth strategy) of the Internal- External Matrix, indicating that the hotel has significant internal strengths and various external opportunities that can be utilized to achieve business goals. This study also identified that the implementation of digital advertising, particularly on the Meta Ads and Google Ads platforms, is not optimal. Therefore, this study recommends several strategies, such as strengthening social media content, collaborating with influencers and travel bloggers, optimizing digital advertising, and organizing CSR (Corporate Social Resp…
subject: Articles
  topic: section
subject: Marketing Communication Strategy
  topic: keywords
subject: Marketing,
  topic: keywords
subject: Resort
  topic: keywords
creator: Komang Alicia Trisnayanti
creator: I Made Widiantara, Ni Ketut Suciani
rights: Copyright (c) 2026 JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi
date: 2026-01-19
publication date: 2026-01-19
starting page: 248
ending page: 261

ANALISIS PERKEMBANGAN BISNIS RUMAH MAKAN PADANG ELOK BASAMO DENGAN MENGGUNAKAN APLIKASI PESAN ANTAR SECARA ONLINE
type: item
description: The current development of e-commerce in Indonesia cannot be separated from people's habits that demand practicality and speed. There has been a change in consumer behavior from usually buying food offline to now switching to buying food online using services in the marketplace. This has led to an increase in food delivery transactions. The purpose of this research is to determine the factors that influence consumer behavior in purchasing food using online delivery services. The sampling method used by the author is comfortable sampling, namely a sampling technique using free samples according to the author's wishes. The sample size is 100 respondents. The research results show that overall the factors have a significant influence and contribution simultaneously. And partially, the factor that has a significant influence is the personal control factor, while the attitude and subjective norm factors do not have a significant influence on online food purchasing decisions
subject: Articles
  topic: section
subject: E-commerce
  topic: keywords
subject: Attitude Factors
  topic: keywords
subject: Subjective Norm Factors
  topic: keywords
subject: Personal Control Factors
  topic: keywords
subject: Online
  topic: keywords
creator: Dian Nur Ardila
creator: Suci Nur Utami, Khusnul Khotimah
rights: Copyright (c) 2026 JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi
date: 2026-01-19
publication date: 2026-01-19
starting page: 170
ending page: 176