https://www.ejurnal.kampusakademik.co.id/index.php/jiem/issue/feed JURNAL ILMIAH EKONOMI DAN MANAJEMEN 2026-09-14T16:17:56+00:00 Muhamad Nur Sopin office@kampusakademik.co.id Open Journal Systems <p><strong style="box-sizing: border-box; font-weight: bolder; color: rgba(0, 0, 0, 0.87); font-family: 'Noto Serif', -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif; font-size: 14px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; letter-spacing: normal; orphans: 2; text-align: left; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;">JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM) </strong><span style="color: rgba(0, 0, 0, 0.87); font-family: 'Noto Serif', -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif; font-size: 14px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: left; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; display: inline !important; float: none;">berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi. berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek Ekonomi, Bisnis dan Akuntansi. Jurnal ini memberikan ruang bagi para peneliti untuk berdiskusi, mengejar dan meningkatkan pengetahuan di bidang Ilmu Ekonomi Bisnis dan Akuntansi yang terus berkembang. Artikel dapat ditulis dalam bahasa Inggris atau bahasa Indonesia Jurnal ini terbit 1 tahun <br /></span><span style="color: rgba(0, 0, 0, 0.87); font-family: 'Noto Serif', -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif; font-size: 13.02px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: left; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; display: inline !important; float: none;">12 kali</span><strong style="box-sizing: border-box; font-weight: bolder; color: rgba(0, 0, 0, 0.87); font-family: 'Noto Serif', -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif; font-size: 13.02px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; letter-spacing: normal; orphans: 2; text-align: left; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;"> (Januari, Februari, Maret, April, Mei, Juni, Juli, Agustus, September, Oktober, November, Desember)</strong></p> https://www.ejurnal.kampusakademik.co.id/index.php/jiem/article/view/12597 PENGARUH DIGITAL MARKETING DAN PERSEPSI CITA RASA PRODUK TERHADAP MINAT BELI PADA KEDAI CEUMIN DI KADUNGORA, KABUPATEN GARUT 2026-09-02T23:14:19+00:00 Jesuka Aprilia Manik jesikaapriliamanik@gmail.com Sindrawati Sindrawati sindrawati@iwu.ac.id <p><em>. Kedai Ceumin is a micro, small, and medium-sized culinary enterprise (UMKM) located in Kadungora, Garut Regency, whose business sustainability heavily depends on its ability to attract consumer purchase intention. This purchase intention is influenced by how effectively the business owner carries out digital marketing to reach consumers, as well as how positively consumers perceive the product's taste after consumption. Kedai Ceumin is required to continuously optimize its digital content management and taste consistency in order to drive higher and more sustainable purchase intention. Therefore, this study aims to analyze how these two factors influence purchase intention. This study aims to determine the extent to which digital marketing and product taste perception influence purchase intention at Kedai Ceumin in Kadungora, Garut Regency, both partially and simultaneously. The method used in this study is descriptive and verificative with a quantitative approach. Data collection techniques used a questionnaire distributed through Google Form. Research instruments were assessed using a Likert scale. The population used in this study consisted of 16,360 consumers who had made purchases at Kedai Ceumin during the period of October 2025 to March 2026. The sample size was determined using the Slovin formula, resulting in 99 respondents, with the sampling technique used being accidental sampling, namely a sampling technique based on chance encounters with respondents at the research location who met the established criteria. The data testing conducted includes validity testing, reliability testing, classical assumption testing (normality and heteroscedasticity), multiple linear regression testing, coefficient of determination testing, and hypothesis testing using the SPSS software application. The results of this study indicate that there is a positive and significant influence of Digital Marketing and Product Taste Perception on Purchase Intention at Kedai Ceumin in Kadungora, Garut Regency, both partially and simultaneously.</em></p> 2026-09-03T00:00:00+00:00 Copyright (c) 2026 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://www.ejurnal.kampusakademik.co.id/index.php/jiem/article/view/12598 PENGARUH DIGITAL MARKETING INSTAGRAM, KUALITAS PRODUK DAN PERAN PEREMPUAN TERHADAP KEPUTUSAN PEMBELIAN (STUDI KASUS PADA PRODUK UMKM PUTRI BROWNIES DI BUNDER PURWAKARTA) 2026-09-03T00:20:43+00:00 Mira Setyowati mirasetyowati390@gmail.com Wentri Merdiani wentri@iwu.ac.id <p><em>The research is motivated by the gap between the Instagram digital marketing activities already carried out by Putri Brownies and the unstable sales, as well as the owner’s personal branding that is not yet optimal.The study aims to determine the effect of Instagram digital marketing, product quality and women’s role on purchasing decisions. The method used is&nbsp; quantitative research with a descriptive verificative approach. The population in this study is consists of female consumers who have ever purchased Putri Brownies products. The research sample consists of 96 respondents obatained using purposive sampling technique with the slovin formula at a 10%&nbsp; error rate. Data collection was carried out by&nbsp;&nbsp; questionnaires using a likert scale. Data analysis techniques include validity test, reliability test, classical assumption test, multiple linier regression analisys, t test, F test, and coefficient of determination using SPSS. The result show that&nbsp; Instagram digital marketing has a positive and significant effect on purchasing decisions. Product quality has appositive and significant effect on purchasing decisions. And the women’s role has a positive and significant effect on purchasing decisions. Instagram digital marketing , product quality and the women’s role simultaneously have a positive and significant effect on purchasing decisions with an F count value of 210,357 &gt; F table 2,70 with a significance value of 0,000. The Adjusted R Square&nbsp; value 0,864 indicates that Instagram digital marketing,product quality and women’s role influences purchasing decisions by 86,4 % . The remaining 13,6 % is influenced by other variables not examined in this study. And the&nbsp; women’s role&nbsp; variable is the most dominant factor in influencing purchasing decisions.the suggestion for Puti Brownies is to incrase the consistency of Instagram content, maintain product quality, and strengthen the owner’s personal branding asa a female entrepreneur.</em></p> 2026-09-03T00:00:00+00:00 Copyright (c) 2026 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://www.ejurnal.kampusakademik.co.id/index.php/jiem/article/view/12601 Pelatihan Artificial Intelligence (AI) Gemini sebagai Sarana Pengembangan Bahan Ajar Interaktif untuk Guru 2026-09-03T07:54:45+00:00 Fajriani Azis Azis fajrianiazis@unm.ac.id Magfirah Wahyu Ramadhani magfirahwahyuramadhani@unm.ac.id Ambarwati Akib ambarwati.akib@unm.ac.id Dwi Ayu Siti Hartinah H. dwiayusitihartinah@unm.ac.id Rafiqa Hastharita rafiqa.hastarita@unm.ac.id <div><span lang="IN">Teachers need practical competence to transform generative artificial intelligence into contextual teaching materials. This community service strengthened senior high school teachers’ ability to use Gemini for drafting interactive materials and formulating precise prompts. The activity was conducted at SMA Negeri 3 Takalar through a needs dialogue, demonstration, guided practice, question-and-answer sessions, and reflective evaluation. Evidence came from observation, participant questions, prompt templates, and documentation. Participants recognized Gemini’s functions in planning, content presentation, assessment, and administrative support. Their main difficulty was converting pedagogical needs into specific instructions. The team responded by introducing a role-task-context-format framework and reusable, ready-to-paste prompts. Teachers practiced adapting prompts to subjects and student characteristics while checking factual accuracy, curriculum alignment, privacy, and bias. The training produced a practical prompt bank and an operational workflow that retained teachers as final decision-makers. Hands-on assistance, structured prompts, and verification routines made Gemini more useful, safe, and relevant for teaching-material development</span></div> 2026-09-03T00:00:00+00:00 Copyright (c) 2026 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://www.ejurnal.kampusakademik.co.id/index.php/jiem/article/view/12614 Pengaruh Harga dan Kualitas Produk Nyokelat Terhadap Keputusan Pembelian Pada UMKM Nyokelat Magelang Jawa Tengah 2026-09-04T11:18:56+00:00 Sri Susti Ayuningsi srisustiayuningsuh23@gmail.com Budiman Haruna srisustiayuningsuh23@gmail.com Rahmayati HM srisustiayuningsuh23@gmail.com <p><em>Increasingly fierce business competition requires entrepreneurs to understand the factors that influence consumer purchasing decisions. This study aims to analyze the effects of price on purchasing decisions, the effect of product quality on purchasing decisions, and the simultaneous effect of price and product quality on consumer purchasing decisions at Nyokelat UMKM in Magelang, Central Java. This study employed a quantitative method using a survey approach. The study population consisted of all consumers of the Nyokelat UMKM, with a sample size of 100 respondents selected using purposive sampling. Data were collected through observation, literature review, documentation, and the distribution of questionnaires using a four-point Likert scale. Data analysis was performed using multiple linear regression. The results show that, when analyzed individually, the price variable has a negative and significant effect on purchasing decisions, with a calculated t-value of -5.209 greater than the critical t-value of 1.984 and a significance level of 0.000 &lt; 0.05. The product quality variable also had a positive and significant effect on purchasing decisions, with a calculated t-value of 10.976 &gt; the critical t-value of 1.984 and a significance level of 0.000 &lt; 0.05. Simultaneously, the price and product quality variables had a significant effect</em></p> 2026-09-04T00:00:00+00:00 Copyright (c) 2026 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://www.ejurnal.kampusakademik.co.id/index.php/jiem/article/view/12640 PENGARUH PERSEPSI HARGA, KENYAMANAN TEMPAT, DAN ORIENTASI KEWIRAUSAHAAN TERHADAP KEPUASAN PELANGGAN PADA BISNIS KAFE ARUNIKA KOPITIAM DI JALUR PERLINTASAN CICALENGKA 2026-09-08T12:17:22+00:00 Anggraeni Anggraeni anggraenisitijamila@gmail.com Evi Sofiati evisofiati@iwu.ac.id <p><em>This study aims to determine the effect of price perception, place comfort, and entrepreneurial orientation on customer satisfaction at Arunika Kopitiam in the Cicalengka railway-crossing area. The study used a quantitative approach with descriptive and verification methods. Data were collected through questionnaires from 102 customers who had visited and made purchases at Arunika Kopitiam. Data analysis employed multiple linear regression, t-test, F-test, correlation, and coefficient of determination. The results show that price perception has a positive and significant effect on customer satisfaction, with a regression coefficient of 0.346, t = 2.652, and significance of 0.009. Place comfort has a positive and significant effect, with a coefficient of 0.358, t = 6.073, and significance of 0.000, and is the most dominant variable with a standardized beta of 0.527. Entrepreneurial orientation also has a positive and significant effect, with a coefficient of 0.376, t = 3.911, and significance of 0.000. Simultaneously, the three independent variables significantly affect customer satisfaction, indicated by F = 196.899 and significance of 0.000. The coefficient of determination of 0.858 indicates that 85.8% of the variation in customer satisfaction is explained by the three variables. The findings imply that Arunika Kopitiam should prioritize improvements in place comfort, especially noise management, while maintaining fair and competitive pricing and strengthening product innovation.</em></p> 2026-09-08T00:00:00+00:00 Copyright (c) 2026 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://www.ejurnal.kampusakademik.co.id/index.php/jiem/article/view/12636 PENGARUH KEPEMIMPINAN DIGITAL, WORK LIFE BALANCE, DAN QUALITY OF WORK LIFE TERHADAP KINERJA PEGAWAI PADA DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL (DISPENDUKCAPIL) KOTA SURAKARTA 2026-09-08T14:14:12+00:00 Elizabeth Shinta Gunawan elizabethshintagunawan284@gmail.com Abu Bakar Akbar massaboe66@gmail.com <p><em>This research aims to examine the significant effects of digital leadership, work life balance, and quality of work life on employee performance at the Department of Population and Civil Registration (Dispendukcapil) of Surakarta City. The research employs a quantitative approach, with data collected through observation, questionnaires, and literature review. The data consist of both primary and secondary sources. The population in this study comprises 81 employees of Dispendukcapil Surakarta City. Due to the relatively limited population size, all members of the population were selected as the sample using a saturated sampling technique. The data were analyzedusing descriptive analysis, mutiple linier regression analysis, partial testing, simultaneous testing, and the coefficient of determination test (R<sup>2</sup>). Research results prove that digital leadership, work-life balance, and quality of work life each have a significant effect on employee performance.</em></p> 2026-09-09T00:00:00+00:00 Copyright (c) 2026 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://www.ejurnal.kampusakademik.co.id/index.php/jiem/article/view/12649 PENGARUH CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN DAN RETURN ON ASSET TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024 2026-09-09T08:46:59+00:00 Setia Apriana setiaapriana234@gmail.com Nur Abdillah Nurabdillah.nul@bsi.ac.id <p><em>This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), and Return on Assets (ROA) on Dividend Payout Ratio (DPR) in banking sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research was motivated by inconsistent findings from previous studies regarding the factors affecting dividend policy and empirical phenomena showing that changes in CAR, NPL, and ROA are not always followed by changes in DPR. This study employed a quantitative method with an associative approach. The data used were secondary data obtained from annual reports of banking companies listed on the Indonesia Stock Exchange. The sample was selected using purposive sampling, resulting in 17 banking companies that consistently distributed dividends during the research period. Data analysis was conducted using multiple linear regression with the assistance of SPSS. The results show that Capital Adequacy Ratio (CAR) has a positive and significant effect on Dividend Payout Ratio (DPR). Non-Performing Loan (NPL) also has a positive and significant effect on DPR. Return on Assets (ROA) has a positive and significant effect on DPR. Simultaneously, CAR, NPL, and ROA have a significant effect on DPR. These findings indicate that capital adequacy, credit risk, and profitability collectively become considerations in determining dividend distribution policies in banking companies.</em></p> 2026-09-09T00:00:00+00:00 Copyright (c) 2026 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://www.ejurnal.kampusakademik.co.id/index.php/jiem/article/view/12651 STRATEGI BISNIS TERINTEGRASI DAN KESIAPAN INTERNASIONALISASI DALAM PERLUASAN PASAR GLOBAL PADA PT ERZ GROUP INDONESIA (STUDI KASUS DI KABUPATEN BANDUNG, JAWA BARAT) 2026-09-09T13:13:03+00:00 Tati Rosita tatirosita990@gmail.com Tuti Asmala tuti.asmala@iwu.ac.id <p><em>The increasingly competitive business landscape requires companies to develop strategies that enhance competitiveness and support market expansion to the global level. PT ERZ Group Indonesia implements an integrated business model through synergy between its ERZ Clean and ERZ Express business units. This study aims to analyze the integrated business strategy implemented by PT ERZ Group Indonesia, assess the company's readiness for internationalization, and identify supporting and inhibiting factors in global market expansion efforts. This research employed a qualitative case study approach, with data collected through interviews, observation, documentation, and triangulation. Data analysis involved reduction, presentation, conclusion drawing, and SWOT analysis to identify internal and external factors supporting business strategy development. The findings reveal that PT ERZ Group Indonesia has successfully implemented an integrated business strategy through strong coordination between ERZ Clean as the production and marketing unit and ERZ Express as the distribution and logistics unit. This strategy is supported by digital marketing utilization, product quality enhancement, customer service excellence, and strengthened distribution systems. The SWOT analysis identified key strengths including product quality, inter-unit integration, excellent service, and organized distribution systems. Opportunities encompass digital technology development, increasing market demand, business partnerships, and global market expansion potential. Weaknesses include the need for enhanced brand awareness, human resource competency development, and distribution network expansion. Threats arise from intense business competition, changing consumer needs, and rapid technological developments. Recommended strategies include strengthening digital marketing, improving human resource competencies, expanding distribution networks, strengthening strategic partnerships, and continuous product innovation to support internationalization readiness and global market expansion.</em></p> 2026-09-09T00:00:00+00:00 Copyright (c) 2026 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://www.ejurnal.kampusakademik.co.id/index.php/jiem/article/view/12674 PENGARUH KUALITAS PELAYANAN DAN FASILITAS KAFE TERHADAP KEPUASAN PELANGGAN DI KAWITAN COFFEE & EATERY PANGALENGAN, KABUPATEN BANDUNG 2026-09-11T08:23:30+00:00 Ira Mulyati iramulyati23@gmail.com R. Iim Takwim r.iimtakwim@iwu.ac.id <p><em>This study is motivated by the customer satisfaction level at Kawitan Coffee &amp; Eatery Pangalengan that has not been fully optimal, as reflected in a preliminary survey and customer reviews regarding service speed, WiFi stability, and parking space, which received relatively low ratings from some customers. This research aims to describe service quality, cafe facilities, and customer satisfaction, and to analyze the partial and simultaneous effect of service quality and cafe facilities on customer satisfaction. A quantitative approach with descriptive and verificative methods was applied. Data were collected through questionnaires distributed to 100 customers selected through purposive sampling, then processed using validity and reliability tests, classical assumption tests, multiple linear regression, the coefficient of determination, and hypothesis testing with SPSS version 27. The results show that service quality, cafe facilities, and customer satisfaction fall into the good category. Service quality and cafe facilities have a positive and significant effect on customer satisfaction both partially (t values of 5.897 and 3.215) and simultaneously (F value of 106.482), with service quality being the most dominant variable. Both independent variables explain 68.1 percent of the variance in customer satisfaction. These findings suggest that the management of Kawitan Coffee &amp; Eatery should prioritize improving internet network stability, serving speed, and the comfort of supporting facilities to sustain customer satisfaction.</em></p> 2026-09-11T00:00:00+00:00 Copyright (c) 2026 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://www.ejurnal.kampusakademik.co.id/index.php/jiem/article/view/12666 Pengaruh Kualitas Produk Dan Viral Marketing Terhadap Keputusan Pembelian Produk Lip Merek Timephoria Pada Generasi Z Di Jakarta Utara 2026-09-10T11:05:58+00:00 Nala Widya Angraini nalaawidii1703@gmail.com Aris Hidayat aris.aay@bsi.ac.id <p><em>This study is motivated by the phenomenon that not all cosmetic products that go viral on social media successfully drive consumers to make purchasing decisions. The study aims to analyze the influence of product quality and Viral Marketing on purchasing decisions for "Timephoria" brand lip products among Generation Z in North Jakarta, both partially and simultaneously. A quantitative research method with a descriptive approach was employed. The study population consisted of female Generation Z members in North Jakarta, with a sample of 100 respondents determined using the Lemeshow formula. Data were collected via questionnaires using a Likert scale and analyzed using SPSS version 29. The results indicate that product quality has a positive and significant effect on purchasing decisions, with a calculated t-value of 6.919 and a significance level of &lt; 0.001. Viral Marketing also has a positive and significant effect on purchasing decisions, with a calculated t-value of 2.183 and a significance level of 0.031. Simultaneously, product quality and Viral Marketing exert a positive and significant influence on purchasing decisions, with a calculated F-value of 107.027 and a significance level of &lt; 0.001. The R-Square value of 0.688 indicates that 68.8% of purchasing decisions can be explained by product quality and Viral Marketing, while 31.2% are influenced by factors outside the scope of this study.</em></p> 2026-09-10T00:00:00+00:00 Copyright (c) 2026 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://www.ejurnal.kampusakademik.co.id/index.php/jiem/article/view/12667 PENGARUH INFLUENCER MARKETING DAN ELECTRONIC WORD OF MOUTH TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PADA PRODUK MAYBELLINE SUPERSTAY VINYL INK (STUDI PADA KONSUMEN DI JAKARTA UTARA) 2026-09-10T11:12:11+00:00 Febrina Ayu Fadhilla fadhillaayufebrina@gmail.com Dewi Astuti dewi.dwb@bsi.ac.id <p><em>The rapid growth of Indonesia's cosmetics industry has encouraged lipstick brands to rely on digital marketing through social media. Maybelline SuperStay Vinyl Ink actively partners with TikTok influencers to build product awareness, which in turn triggers online discussion and user reviews, known as electronic word of mouth (eWOM). Prior studies remain inconsistent regarding the effect of these two factors on purchasing decisions, so this study re-examines the influence of Influencer Marketing and eWOM on purchasing decisions for Maybelline SuperStay Vinyl Ink among female consumers in North Jakarta, both partially and simultaneously. A quantitative associative method was employed with a sample of 96 respondents determined using the Lemeshow formula and purposive sampling. Data were collected through a Likert-scale questionnaire and analyzed using validity, reliability, and classical assumption tests, followed by multiple linear regression with IBM SPSS Statistics version 27. The results show that Influencer Marketing has a positive and significant effect on purchasing decisions (t = 4.091 &gt; t table 1.986; sig. &lt; 0.001), as does eWOM (t = 2.347 &gt; t table 1.986; sig. 0.021). Simultaneously, both variables significantly affect purchasing decisions (F = 22.538 &gt; F table 3.09; sig. &lt; 0.001) with an Adjusted R Square of 0.312, indicating that 31.2% of the variance in purchasing decisions is explained by the two variables, while the remaining 68.8% is explained by other factors outside the model.</em></p> 2026-09-11T00:00:00+00:00 Copyright (c) 2026 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://www.ejurnal.kampusakademik.co.id/index.php/jiem/article/view/12698 ANALISIS SISTEM PEMBAYARAN TUNAI DAMPAKNYA PADA PENGELOLAAN KEUANGAN PELAKU USAHA DI PASAR SEKETI BALONGBENDO, KAB. SIDOARJO 2026-09-14T14:09:48+00:00 Ceriana Sarah Eksanti csaraheksanti@gmail.com Nanik Kustiningsih nanik@stiemahardhika.ac.id Agus Subandoro agus.subandoro@stiemahardhika.ac.id <p><em>This study aims to analyze the impact of the cash payment system on the financial management of business actors in Seketi Market, Balongbendo, Sidoarjo Regency. This study uses a qualitative method with a descriptive case study approach. Research data were obtained through observation, interviews, and documentation of five business actors selected using a purposive sampling technique. The focus of the study includes the cash payment system, financial management of business actors, and the impact of the cash payment system on financial management. The results show that all informants still use the cash payment system as the primary method for daily transactions because it is considered easy, practical, fast, and in accordance with customer habits in traditional markets. Business actors' financial management is still carried out simply based on experience and daily habits. Funds from sales are generally reused to purchase merchandise inventory and meet household needs, so there is no clear separation between business and personal finances. The cash payment system provides convenience because the proceeds from sales can be received and used immediately, but if not accompanied by good management, it can lead to uncontrolled use of business funds, difficulty in determining the amount of capital and profits, and the mixing of business funds with personal funds. Thus, the cash payment system is not a direct cause of financial problems, but its impact is closely related to how business actors manage and control funds resulting from transactions.</em></p> 2026-09-14T00:00:00+00:00 Copyright (c) 2026 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://www.ejurnal.kampusakademik.co.id/index.php/jiem/article/view/12700 Pengaruh Kreativitas Produk dan Peran Gender Terhadap Keputusan Pembelian Konsumen (Studi Kasus pada konsumen perempuan di thrift Cozythreads.id) 2026-09-14T16:17:56+00:00 Faiza Alia Hasanah faizaaliahasanah2006@gmail.com Wentri Merdiani Wentri@gmail.com <p>Perkembangan tren thrift fashion di Indonesia mendorong meningkatnya minat masyarakat, khususnya perempuan, terhadap pembelian pakaian bekas berkualitas. Kondisi tersebut menyebabkan persaingan antar pelaku usaha thrift semakin ketat sehingga diperlukan strategi yang mampu meningkatkan keputusan pembelian konsumen. Penelitian ini bertujuan untuk menganalisis pengaruh kreativitas produk dan peran gender terhadap keputusan pembelian konsumen pada Cozythreads.id, baik secara parsial maupun simultan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif dan verifikatif. Populasi dalam penelitian ini adalah konsumen Cozythreads.id dengan teknik pengambilan sampel menggunakan purposive sampling. Jumlah responden yang digunakan sebanyak 100 orang. Pengumpulan data dilakukan melalui penyebaran kuesioner menggunakan skala Likert, sedangkan analisis data dilakukan dengan uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linier berganda, koefisien determinasi, uji parsial, dan uji simultan. Hasil penelitian menunjukkan bahwa kreativitas produk berpengaruh positif dan signifikan terhadap keputusan pembelian konsumen. Peran gender juga berpengaruh positif dan signifikan terhadap keputusan pembelian konsumen. Selain itu, kreativitas produk dan peran gender secara bersama-sama berpengaruh positif dan signifikan terhadap keputusan pembelian konsumen pada Cozythreads.id. Besarnya pengaruh kedua variabel tersebut terhadap keputusan pembelian konsumen adalah 47,3%, sedangkan 52,7% dipengaruhi oleh faktor-faktor lain di luar penelitian. Berdasarkan hasil penelitian dapat disimpulkan bahwa kreativitas produk dan peran gender merupakan faktor yang berperan penting dalam meningkatkan keputusan pembelian konsumen pada Cozythreads.id.</p> 2026-09-14T00:00:00+00:00 Copyright (c) 2026 JURNAL ILMIAH EKONOMI DAN MANAJEMEN https://www.ejurnal.kampusakademik.co.id/index.php/jiem/article/view/12672 Penerapan Sistem Coretax Sebagai Upaya Peningkatan Kepatuhan Wajib Pajak Dalam Pelaporan SPT Tahunan Orang Pribadi Karyawan Pada Kantor Konsultan Pajak Asrofi Langgeng 2026-09-11T08:40:50+00:00 Shafanuha Nur Filah shafanuhanurfilah@gmail.com Asrofi Langgeng Noerman Syah Asrofi@gmail.com Dewi Kartika Dewi@gmail.com <p>Penelitian ini bertujuan untuk menganalisis penerapan sistem Coretax sebagai upaya peningkatan kepatuhan Wajib Pajak dalam pelaporan SPT Tahunan Orang Pribadi karyawan pada Kantor Konsultan Pajak Asrofi Langgeng. Penelitian ini dilatarbelakangi oleh penerapan sistem administrasi perpajakan Coretax yang membawa perubahan dalam proses pelaporan SPT Tahunan Orang Pribadi karyawan serta memerlukan penyesuaian dalam penginputan dan pemeriksaan data perpajakan Wajib Pajak. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dokumentasi, dan studi pustaka. Hasil penelitian menunjukkan bahwa penerapan sistem Coretax pada Kantor Konsultan Pajak Asrofi Langgeng dilakukan melalui tahapan pengumpulan data Wajib Pajak, penginputan penghasilan dan bukti potong PPh Pasal 21, pengisian data pada formulir SPT, pengisian lampiran yang diperlukan, hingga pengiriman SPT dan penerbitan Bukti Penerimaan Elektronik (BPE). Penerapan sistem Coretax pada Kantor Konsultan Pajak Asrofi Langgeng dapat mendukung peningkatan kepatuhan Wajib Pajak dalam memenuhi kewajiban pelaporan SPT Tahunan Orang Pribadi Karyawan sesuai dengan prosedur dan ketentuan Peraturan Direktorat Jenderal Pajak Nomor PER-11/PJ/2025.</p> 2026-09-14T00:00:00+00:00 Copyright (c) 2026 JURNAL ILMIAH EKONOMI DAN MANAJEMEN