Jurnal Simki Economic

Mengkaji Sumber, Penggunaan Dana, dan Dampak Likuiditas terhadap PT. Akbar Indo Makmur Stimec Tbk.

2025-12-27T19:30:19+07:00

The purpose of this study is to determine the sources of funding and their effect on the liquidity of PT. Akbar Indo Makmur Stimec Tbk in 2022–2023. This study uses a quantitative descriptive approach, the population is PT. Akbar Makmur Stimec Tbk for the period 2022-2023, with data analysis techniques using descriptive analysis. There is no comparison or correlation between these variables and other factors. The results of the study show that by looking at the sources and uses of cash to measure liquidity, businesses can earn 16.53% in 2022 and 0.27% in 2023. Findings from examining the sources and uses of cash reports indicate that the level of liquidity of PT. Akbar Makmur Stimec Tbk increases when cash increases, and decreases when cash decreases.

Evolusi Manajemen Keuangan Digital dan Inklusi Keuangan di Indonesia

2025-12-27T19:30:19+07:00

This study aims to analyze the development and challenges of digital finance in supporting financial inclusion in Indonesia through a systematic review of relevant literature. This study used the Systematic Literature Review method with PRISMA guidelines, combined with bibliometric analysis to map publication trends and thematic analysis to identify conceptual patterns within the five main pillars of digital finance. The analysis process was conducted iteratively with validation between researchers to ensure consistency of results. The results indicate that digital finance plays a significant role in expanding access to financial services, increasing transaction efficiency, and national economic growth. However, challenges remain, including infrastructure inequality, data security, and financial literacy gaps in rural areas. This study contributes to the development of financial management science by emphasizing the importance of collaboration between regulators, industry, and the community in creating an inclusive, ethical, and sustainable digital financial ecosystem.

Strategi Pengelolaan Usaha Sosial Non-Profit dalam Meningkatkan Kemandirian Masyarakat

2025-12-27T19:30:20+07:00

Non-profit social enterprises play a strategic role in community empowerment and increasing economic independence. This study aims to analyze effective management strategies for non-profit social enterprises in increasing community independence. The research method used a descriptive qualitative approach, with data collection techniques through literature studies and observations of social enterprise management practices. The results indicate that effective management strategies include: (1) human resource capacity development; (2) financial sustainability through funding diversification; (3) network development and collaboration; (4) social business model innovation; and (5) social impact measurement. This study concludes that professional management of non-profit social enterprises with a social impact orientation can increase community economic independence in a sustainable manner.

Strategi Pengembangan Human Capital melalui Program Manajemen Talenta di PT PLN (Persero) Unit Induk Pembangunan Sumatera bagian Selatan

2025-12-27T19:30:20+07:00

This study aims to formulate a human capital development strategy through the implementation of a talent management program at PT PLN (Persero) South Sumatra Main Development Unit. Changes in the business environment, digitalization, and increasingly competitive job market demand organizations to manage human capital more systematically and sustainably. This study uses a literature review method by reviewing scientific journals, books, and official documents related to talent management and human resource development. The results of the study indicate that the implementation of the talent management program at PT PLN has not been optimal due to several obstacles, such as mismatching employee placement with competencies, unequal access to training, lack of socialization, and weak job succession planning. Based on these findings, recommended development strategies include the implementation of a digital-based competency assessment system, ongoing training and certification, strengthening the talent pool and succession planning, improving internal communication, and instilling a work culture oriented towards performance and innovation. The implementation of this strategy is expected to increase the effectiveness of talent management, strengthen the quality of human capital, and support organizational sustainability in facing the national energy transformation.

Kontribusi Manajemen Waktu dan Beban Kerja terhadap Prestasi Akademik Mahasiswa Pekerja Paruh Waktu

2025-12-27T19:30:21+07:00

This study aims to analyze the influence of Time Management (X1) and Workload (X2) on Academic Achievement (Y) in part-time working students. The study used a quantitative approach with multiple linear regression methods and a Likert scale instrument of 1–5. Respondents were 100 part-time working students from various study programs. The results of the study indicate that the Time Management variable (X1) has a positive and significant effect on Academic Achievement (Y). In addition, Workload (X2) is also proven to have a positive and significant effect on students' Academic Achievement. A measurable workload can improve discipline, the ability to organize tasks, and motivation in completing academic responsibilities. Simultaneously, both variables, namely Time Management and Workload, have a significant effect on Academic Achievement. Based on these findings, it is recommended that students improve their time management skills by preparing a balanced study and work schedule.

Eksplorasi Target Pasar dan Strategi Pemasaran Home Industri Sandal Teplek di Ciomas, Bogor

2025-12-28T06:32:31+07:00

This study aims to determine the characteristics and behavior of the target market and the marketing strategies implemented by the home industry of flat sandals in Ciomas, Bogor. The research method used was qualitative, with data collection techniques through direct interviews with flat sandal producers. The results show that this home industry has been established since 1992 and produces sandals that are popular with various groups, from teenagers to adults. Consumers choose these products for their comfort, diverse designs, and affordable prices. The marketing strategy implemented is still traditional, namely through direct sales and collaboration with partner stores. However, product quality is a key factor in retaining existing customers and attracting new buyers. The obstacle faced by producers is limited customer data, so market analysis cannot be carried out optimally. This study recommends that producers begin implementing digital marketing strategies and recording consumer data to expand market reach and increase business competitiveness in the future.

Pengaruh Uang Saku dan Penggunaan Media Sosial terhadap Perilaku Konsumtif Mahasiswa Universitas Negeri Surabaya

2026-01-04T14:02:20+07:00

In the digital era, student consumer behavior is influenced by pocket money and social media usage. Pocket money used for daily needs can come from parents or personal income through part-time work. Meanwhile, social media functions as a platform for accessing information, interacting with others, and receiving various advertisements. In this regard, this study aims to analyze the influence of pocket money and social media usage on student consumer behavior. Therefore, the data were analyzed using statistical tests such as validity, reliability, classical assumption tests, and multiple linear regression. This study shows that pocket money has no significant effect on student consumer behavior, while social media usage has a significant and positive influence. Simultaneously, pocket money and social media usage have a significant effect on consumer behavior, with a contribution of 55.1%. Of the two factors, social media has a more dominant role in driving student consumer behavior.

Pengaruh Integrasi Rantai Pasokan terhadap Kinerja Organisasi Nirlaba

2026-01-04T19:06:39+07:00

This study investigates the impact of supply chain integration on the performance of non-profit organizations, taking into account the mediating effect of sustainable supply chain practices and the moderating role of supply chain challenges. The research focuses on religious-based social organizations engaged in social services and humanitarian assistance. An explanatory quantitative design was employed, utilizing the Partial Least Squares Structural Equation Modeling technique to analyze causal relationships among the variables. Data were obtained through questionnaires distributed to managers of non-profit organizations located in West Java using a purposive sampling method. The research sample consisted of 153 managers of LAZNAS Al-Irsyad. The findings indicate that supply chain integration significantly influences organizational performance, both directly and indirectly through sustainable supply chain practices as a mediating factor. However, supply chain challenges were not found to significantly moderate the relationship between sustainability practices and organizational performance. These results emphasize the importance of process integration and operational sustainability in enhancing organizational effectiveness and strengthening public trust in non-profit organizations. Furthermore, this study contributes both theoretically and practically to the advancement of supply chain management literature within the non-profit sector, while underscoring the necessity for integrated managerial approaches to address the dynamic and complex operational conditions faced by social organizations.

Pengaruh Pekerjaan terhadap Kemampuan Menyeimbangkan Kuliah dan Pekerjaan pada Mahasiswa Universitas Pembangunan Panca Budi

2026-01-06T15:09:43+07:00

This study aims to determine the impact of work on the ability of students at Panca Budi Development University (UPP) to balance study and work. Qualitative methods were used through interviews with 10 students who work while studying. The results indicate that the students' primary motivations are to ease their family's financial burden and gain work experience. Students who have good time management skills and receive support from their campus and workplace are better able to maintain a balance between study and work.

Dari Kompensasi ke Kinerja: Peran Mediasi Kesejahteraan dan Komitmen dalam Mewujudkan Tujuan Pembangunan Berkelanjutan (SDGs)

2026-01-06T15:45:31+07:00

This study aims to analyze the influence of compensation strategies on employee well-being and its implications for employee commitment and performance within the framework of achieving the Sustainable Development Goals (SDGs). Using a quantitative approach, data were collected from employees in the manufacturing sector in West Java through a structured survey. Structural Equation Modeling (SEM) was used to examine the relationships between variables. The results indicate that fairly and sustainably managed compensation positively impacts employee well-being. Furthermore, employee well-being is proven to be a key mediating factor between compensation and organizational commitment. Strong commitment then has a significant impact on improved employee performance. These findings confirm that compensation strategies aligned with sustainability principles not only support organizational goals but also directly contribute to the achievement of SDG 3 (Healthy and Well-Being Lives), SDG 8 (Decent Work and Economic Growth), and SDG 10 (Reduced Inequality). This study provides theoretical and practical implications for the development of human resource management oriented towards building a sustainable work ecosystem.

Analisis Pelanggaran Etika Profesi Akuntan dalam Kasus Manipulasi Laporan Keuangan PT Wanaartha Life

2026-01-08T04:58:36+07:00

This study aims to examine violations of the accountant professional code of ethics in the financial scandal involving PT Asuransi Jiwa Adisarana Wanaartha (Wanaartha Life), which resulted in significant losses for thousands of policyholders. The scandal involved manipulated financial statements, a lack of transparency in investment fund management, and failures by external auditors to carry out their professional responsibilities. The research employs a descriptive approach through a literature study that draws upon secondary data from academic publications, official news sources, and documents containing OJK sanctions and investigative audit findings. The analysis reveals that several fundamental principles of the accounting profession’s code of ethics integrity, objectivity, professional competence and due care, confidentiality, and professional behavior were breached by both company management and the auditors involved. These violations are further supported by formal sanctions imposed on the public accountants and accounting firms proven to have participated in the improper financial reporting practices. Moreover, the study highlights the critical role of whistleblowing and investigative auditing as mitigation mechanisms for detecting fraud in financial reporting. The findings emphasize that non-compliance with professional ethics in accounting practices can generate broad impacts, including diminished public trust, disruption of financial sector stability, and weakened consumer protection. This study is expected to contribute as a reference for auditors, accountants, regulators, and academics in strengthening the implementation of professional ethics and corporate governance within the financial sector.

Studi Perilaku Konsumen dalam Memanfaatkan Fitur Live Shopping di Platform Shopee

2026-01-07T10:27:46+07:00

This study aims to analyze consumer behavior in utilizing the live shopping feature on the Shopee platform. The live shopping feature is an innovation in e-commerce that combines direct interaction between sellers and buyers in real time, thus influencing consumer purchase intention and decision-making. The research method used was qualitative through interviews with 10 management students with a concentration in digital business who use the live shopping feature. Data was obtained through in-depth interviews and observations of students actively using the live shopping feature on Shopee. The results indicate that ease of use, direct interaction with sellers, promotions during live broadcasts, and trust in the product are the most influential factors in shaping consumer behavior. Furthermore, live shopping is considered capable of creating a more interactive, enjoyable, and convincing shopping experience, thereby increasing purchase intention. This research is expected to contribute to online businesses in designing more effective digital marketing strategies through the utilization of the live shopping feature, taking into account aspects of the experience and direct consumer interaction.

Mengintegrasikan Pluralisme dan Multikultural dalam Pengembangan Manajemen Sumber Daya Manusia (MSDM)

2026-01-07T17:02:57+07:00

This article discusses the importance of integrating pluralism and multiculturalism in Human Resource Management (HRM) development as a response to the challenges of globalization and diversity in the workplace. Pluralism and multiculturalism are not only social concepts but also strategic approaches that can improve organizational effectiveness through understanding and respecting differences in culture, religion, values, and outlooks. This research highlights how a pluralism-based approach can create an inclusive work environment, increase productivity, and strengthen collaboration among individuals with diverse backgrounds. Furthermore, this article identifies best practices for integrating multicultural principles into HRM policies, such as employee recruitment, training and development, and conflict resolution. With this approach, organizations can not only meet the demands of diversity but also leverage it as a competitive advantage. This article concludes that developing HRM based on pluralism and multiculturalism is a crucial step in creating sustainability and harmony in an increasingly complex and heterogeneous workplace.