Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi
type: channel
description: Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) (e-ISSN: 2746-1475) is a peer-reviewed journal published by Faculty of Economy, Muhammadiyah University of Sukabumi. Since its first issued in 2020, JIMAT UMMI has been publishing scientific articles consistently research articles. JIMAT UMMI publishes the new editions every March and September. JIMAT UMMI is indexed by Google Scholar, Garuda (Garba Rujukan Digital), Crossref, Sinta
publisher: Fakultas Ekonomi Universitas Muhammadiyah Sukabumi
language: en
publication name: Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi
issn: 2746-1475
items: Determinasi Kepercayaan Publik Terhadap Pemerintah Desa Dalam Mendorong Partisipasi Politik Masyarakat Cianjur Selatan
items: Ekonomi Berbasis Budaya Lokal: Adaptasi Masyarakat Cianjur Selatan Dalam Sistem Ekonomi Indonesia
items: Pengaruh Fitur Artificial Intelligence: Chatbot, Visual Search dan Virtual Try On Terhadap Minat Beli Konsumen Pada e-Commerce
items: Pengaruh Promosi dan Pelayanan Terhadap Keputusan Pembelian di Retail
items: Kompetensi dan Disiplin Kerja Aparatur Terhadap Kualitas Pelayanan Publik Kecamatan Sidang Barang
items: Pengaruh Digital Security dan Platform Transparency terhadap Purchase Intention melalui Online Trust sebagai Variabel Intervening pada Pengguna TikTok Shop
items: Analisis Pengaruh Storytelling Marketing Terhadap Kinerja Pemasaran Melalui Brand Image
items: Leadership Agility, Entrepreneurial Experience, Organizational Culture, and Social Capital in Enhancing Sustainability of Agricultural SMEs: A Systematic Literature Review
items: Dampak Implementasi Rekam Medis Elektronik terhadap Waktu Tunggu dan Kepuasan Pasien IGD
items: Evaluasi Pelaksanaan Tata Letak Gudang Guna Meningkatkan Produktifitas Kerja Pada PT. JNE Logistics
items: Pengaruh Firm Size, Audit Fee dan Leverage Terhadap Integritas Laporan Keuangan
items: Peran Brand Preference Memediasi Pengaruh Co-Branding dan Brand Equity Terhadap Minat Beli
items: Analisis Perhitungan Pajak Penghasilan Pasal 21 Dalam Transparansi dan Kepatuhan Perpajakan
items: Transformasi Digital dalam Strategi Branding UMKM Lokal: Studi Kasus Dodol Betawi di Kabupaten Bekasi
items: Penilaian Rasio Keuangan, Pertumbuhan Penjualan Dan Tren Dalam Mengukur Kinerja Keuangan Pt. Cisarua Mountain Dairy Tbk Periode 2021–2024
items: Non Performing Finance,Dana Pihak Ketiga, dan Capital Adequacy Ratio sebagai Penyaluran Pembiayaan Bank Umum Syariah di Indonesia
items: Leverage, Profitabilitas, Ukuran Perusahaan dan Intellectual Capital Terhadap Nilai Perusahaan F&B di BEI (2020-2024)
items: Keterlibatan Fesyen dan Nilai Belanja Hedonis sebagai Prediktor Pembelian Impulsif Studi Empiris di Jawa Barat
items: Analisis Faktor-Faktor Dalam Meningkatkan Minat Beli Dimediasi oleh Fomo
items: Analisis Pengaruh Endorsement dan Ulasan Pelanggan Online Terhadap Loyalitas Merek di Mediasi Oleh Sikap Pelanggan
items: Analisis Electronic Word of Mouth dan Social Media Marketing Terhadap Purchase Decision yang di Mediasi oleh Purchase Intention (Studi Kasus di Café Habit Kota Sukabumi)
items: Analisis Waktu Pengiriman dan Harga Produk Terhadap Tingkat Penjualan di Mediasi oleh Kepercayaan
items: Analisis Hubungan Emotional Brand Attachment Dengan Consumer Based Brand Equity pada Industri Fashion Lokal
items: Analisis Interpersonal Justice dan Store Atmosphere yang Dimediasi oleh Prior Experience terhadap Revisit Intention
items: Optimalisasi Manajemen Sistem Informasi melalui Big Data Analytics untuk Keberhasilan Transformasi Digital
items: Pengaruh Efektivitas Live Streaming Dan Flash Sale Terhadap Keputusan Pembelian Produk Wardah Pada E-Commerce Tiktok X Tokopedia
items: Pengaruh Kualitas Sistem Informasi, Kesiapan Teknologi, Kompetensi Pengguna Terhadap Penggunaan Sistem Informasi Akuntansi Pada Apotek di Kecamatan Sukalarang
items: Pengaruh Persyaratan Kredit dan Metode Penagihan Terhadap Kemampuan Bayar Debitur di PT Clipan Finance Cabang Sukabumi
items: Peran Literasi Keuangan, Inklusi Keuangan dan Tingkat Pendidikan Terhadap Keberlangsungan Usaha UMKM
items: Pengaruh Profitabilitas dan Likuiditas Terhadap Financial Distress dengan Struktur Modal sebagai Pemoderasi

Determinasi Kepercayaan Publik Terhadap Pemerintah Desa Dalam Mendorong Partisipasi Politik Masyarakat Cianjur Selatan
type: item
description: This study aims to examine the determinants of public trust in village government in encouraging community political participation in the South Cianjur region. The transformation of village governance after the reform era through Law Number 6 of 2014 has positioned villages as strategic arenas of local democracy; however, challenges related to transparency and low substantive participation remain significant issues in semi-peripheral rural areas.The research employed a quantitative approach using an explanatory research design through Structural Equation Modeling–Partial Least Squares (SEM-PLS) analysis involving 170 respondents. The results indicate that village government transparency has a positive and significant effect on public trust (H1) as well as on community political participation (H2). Public trust was also found to significantly influence the enhancement of citizens’ political participation (H3). Furthermore, public trust acts as a significant mediating variable that strengthens the indirect relationship between transparency and political participation (H4).These findings confirm that transparency constitutes a fundamental foundation for building social trust capital, capable of transforming participation patterns from transactional engagement into inclusive and sustainable participation. This study recommends that village governments strengthen information accessibility and institutional responsiveness to enhance governmental legitimacy at the local level.
subject: Articles
  topic: section
subject: Transparency
  topic: keywords
subject: Public Trust
  topic: keywords
subject: Political Participation
  topic: keywords
subject: Village Governance.
  topic: keywords
creator: Asep Somanteri
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi
date: 2026-01-05
publication date: 2026-01-05
starting page: 687
ending page: 700
doi: 10.37150/da237498

Ekonomi Berbasis Budaya Lokal: Adaptasi Masyarakat Cianjur Selatan Dalam Sistem Ekonomi Indonesia
type: item
description: The development of an increasingly open global economic system requires local communities to adapt without losing their social and cultural identities. This study aims to analyze the role of a local culture-based economy as an adaptive mechanism for communities in the South Cianjur region in responding to the transformation of Indonesia’s economic system. Using a quantitative approach with an explanatory research design, data were collected from 120 respondents through purposive sampling. Data analysis was conducted using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results indicate that local wisdom has a positive and significant influence on the formation of a culture-based economy as well as on community economic adaptation. The main findings reveal that a culture-based economy acts as a strong mediating variable linking traditional values with community survival strategies. Local wisdom, including mutual cooperation values and traditional knowledge, serves as crucial social capital in strengthening household economic resilience amid infrastructure limitations. This study concludes that strengthening an economy rooted in local identity is essential for achieving inclusive and sustainable regional development. National economic development policies should integrate local wisdom as an adaptive economic system to prevent rural communities from being marginalized by industrialization.
subject: Articles
  topic: section
subject: Local Wisdom
  topic: keywords
subject: Culture-Based Economy
  topic: keywords
subject: Economic Adaptation
  topic: keywords
subject: South Cianjur
  topic: keywords
creator: Aludin
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi
date: 2026-01-03
publication date: 2026-01-03
starting page: 674
ending page: 686
doi: 10.37150/jimat.v6i3.4451

Pengaruh Fitur Artificial Intelligence: Chatbot, Visual Search dan Virtual Try On Terhadap Minat Beli Konsumen Pada e-Commerce
type: item
description: The development of Artificial Intelligence (AI) technology in e-commerce encourages the improvement of interactive and personalized digital shopping experiences. This study aims to determine the influence of chatbot, visual search, and virtual try-on features on consumer buying interest on e-commerce platforms. The research method used was quantitative descriptive association with purposive sampling techniques on 154 respondents who used e-commerce users who had used the three AI features. Data collection was carried out through the distribution of online questionnaires, and data analysis using multiple linear regression with the help of SPSS software. The results of the study show that the three AI features have a positive and significant influence on consumer buying interest. Virtual try-ons are the most dominant feature influencing buying interest, followed by visual search and chatbots. Simultaneously, the three features contributed 80.67% to consumer buying interest. These findings confirm that the use of AI features in e-commerce not only improves search efficiency and shopping convenience, but also drives more convincing purchasing decisions.
subject: Articles
  topic: section
subject: Artificial Intelligence
  topic: keywords
subject: Chatbot
  topic: keywords
subject: Visual Search
  topic: keywords
subject: Virtual Try On
  topic: keywords
subject: Minat Beli
  topic: keywords
subject: e-commerce
  topic: keywords
creator: Multi Sari Dewi
creator: Aulia Uswatun Khasaanah
rights: Copyright (c) 2026 Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi
date: 2026-03-10
publication date: 2026-03-10
starting page: 27
ending page: 39
doi: 10.37150/jimat.v7i1.4447

Pengaruh Promosi dan Pelayanan Terhadap Keputusan Pembelian di Retail
type: item
description: Business development requires companies to have a competitive advantage to compete with their competitors. Today, consumers are more selective in making purchases to fulfill their needs and desires. Therefore, it is crucial for companies to implement marketing strategies oriented towards competitive advantage to attract potential markets and meet consumer needs for products. This study aims to determine the influence of promotion and service on purchasing decisions at Indomaret. The type of research used is quantitative explanatory research. The processed data are the results of distributing questionnaires via Google Form to Indomaret store consumers. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of the data analysis, the promotion (X1) and service (X2) variables partially have a positive and significant effect on purchasing decisions and simultaneously have a significant positive effect on purchasing decisions at Indomaret.
subject: Articles
  topic: section
subject: Purchasing Decisions
  topic: keywords
subject: Service
  topic: keywords
subject: Promotion
  topic: keywords
creator: Uli Yuniarti
creator: Aulia Uswatun Khasaanah
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi
date: 2025-12-30
publication date: 2025-12-30
starting page: 662
ending page: 673
doi: 10.37150/jimat.v6i3.4446

Kompetensi dan Disiplin Kerja Aparatur Terhadap Kualitas Pelayanan Publik Kecamatan Sidang Barang
type: item
description: This study aims to analyze and explain the influence of apparatus competence and work discipline on the quality of public services in Sidang Barang District. Public service represents a primary obligation of the state; however, fluctuations in service quality and human resource constraints often hinder the fulfillment of community needs. This research employed a quantitative explanatory approach involving 163 respondents consisting of neighborhood administrators (RW), civil servants (PNS), and government employees with work agreements (PPPK), selected using proportionate stratified random sampling. Data were analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results indicate that apparatus competence has a positive and significant effect on public service quality, with a path coefficient of 0.526 and a t-statistic value of 9.186. Similarly, work discipline shows a positive and significant effect, with a path coefficient of 0.461 and a t-statistic value of 8.005. Collectively, these variables contribute strongly, explaining 95.4% of the variance in public service quality, with a high predictive relevance (Q²) value of 0.640. In conclusion, strengthening knowledge, skills, and professional attitudes accompanied by adherence to work regulations is a key factor in creating reliable, responsive, and trustworthy bureaucratic services at the district level.
subject: Articles
  topic: section
subject: Apparatus Competence
  topic: keywords
subject: Work Discipline
  topic: keywords
subject: Public Service Quality
  topic: keywords
subject: Sindang Barang District
  topic: keywords
creator: Undang
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi
date: 2025-12-30
publication date: 2025-12-30
starting page: 648
ending page: 662
doi: 10.37150/v1my1052

Pengaruh Digital Security dan Platform Transparency terhadap Purchase Intention melalui Online Trust sebagai Variabel Intervening pada Pengguna TikTok Shop
type: item
description: Studi ini dirancang untuk menelaah hubungan yang terdapat antara keamanan digital dan keterbukaan platform terhadap niat pembelian, dengan kepercayaan online sebagai variabel mediasi pada pengguna TikTok Shop. Seiring meningkatnya pemanfaatan media sosial sebagai sarana transaksi, aspek keamanan sistem dan transparansi informasi menjadi aktor penting dalam membentuk kepercayaan konsumen. Studi ini menerapkan pendekatan Kuantitatif melalui metode survei yang melibatkan partisipasi Mahasiswa Universitas Persatuan Guru Republik Indonesia Semarang sebagai responden, yaitu pengguna yang telah melakukan transaksi melalui Tiktok Shop. Pengumpulan data dilakukan melalui penyebaran kuesioner, selanjutnya, data dianalisis melalui metode statistik untuk menilai pengaruh antar variabel, dan temuan penelitian memperlihatkan bahwa keamanan digital dan transparansi platform menunjukkan pengaruh yang bersifat positif dan signifikan terhadap kepercayaan online. Selain itu, kepercayaan online terbukti berperan signifikan dalam meningkatkan niat pembelian. Temuan penelitian ini juga menunjukkan bahwa kepercayaan online mampu memediasi pengaruh keamanan digital dan transparansi platform terhadap niat pembelian. Penelitian ini diharapkan dapat memperkaya kajian akademik di bidang strategi pemasaran digital dan menyuguhkan konsekuensi praktis bagi pengelola platform e-commerce dalam merancang strategipeningkatan keyakinan konsumen dan minat mereka dalam melakukan pembelian.
subject: Articles
  topic: section
subject: Keamanan Digital,
  topic: keywords
subject: Transparansi Platform,
  topic: keywords
subject: Kepercayaan Online, Niat Pembelian,
  topic: keywords
subject: TikTok Shop
  topic: keywords
creator: Ervinda Silvi Tyastuti
creator: Qristin Violinda
creator: C. Tri Widiastuti
rights: Copyright (c) 2026 Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi
date: 2026-03-03
publication date: 2026-03-03
starting page: 10
ending page: 26
doi: 10.37150/jimat.v7i1.4386

Analisis Pengaruh Storytelling Marketing Terhadap Kinerja Pemasaran Melalui Brand Image
type: item
description: The increasingly fierce competition between universities demands that higher education institutions adopt marketing strategies that are not only informative but also able to build emotional attachment and positive perceptions in the minds of prospective students. One relevant approach is storytelling marketing, which conveys marketing messages through meaningful and authentic narratives. This study aims to analyze the effect of storytelling marketing on marketing performance through brand image at STKIP Modern Ngawi. This study uses a quantitative approach with a survey method of 140 high school/vocational high school/Islamic high school students in Ngawi and Sragen Regencies, where each school is represented by one respondent. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the help of SmartPLS software. The results show that storytelling marketing has a positive and significant effect on brand image (CR = 6.649; p-value = 0.000). Furthermore, brand image has a positive and significant effect on marketing performance (CR = 3.675; p-value = 0.000). Furthermore, storytelling marketing also has a direct and significant impact on marketing performance (CR = 3.480; p-value = 0.001). This finding indicates that brand image plays a crucial role in strengthening the influence of storytelling marketing on marketing performance.
subject: Articles
  topic: section
subject: Keywords: Storytelling Marketing, Brand Image, Marketing Performance.
  topic: keywords
creator: Mahardhika Pamula
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi
date: 2026-01-20
publication date: 2026-01-20
starting page: 631
ending page: 647
doi: 10.37150/jimat.v6i3.4325

Leadership Agility, Entrepreneurial Experience, Organizational Culture, and Social Capital in Enhancing Sustainability of Agricultural SMEs: A Systematic Literature Review
type: item
description: The sustainability of agricultural small and medium-sized enterprises (SMEs) has become a critical issue amid increasing economic uncertainty, climate change, and global market dynamics. Although prior studies have extensively examined the determinants of SME sustainability, limited attention has been given to the integrated role of internal organizational factors particularly leadership agility, entrepreneurial experience, and organizational culture along with the mediating function of social capital, especially in the agricultural context. This study aims to identify, map, and synthesize empirical findings on how internal organizational capabilities influence the sustainability of agricultural SMEs through a Systematic Literature Review (SLR). The review follows PRISMA guidelines and analyzes articles retrieved from Scopus, Web of Science, and Google Scholar published between 2014 and 2024. A total of 36 peer-reviewed articles were selected and examined using thematic and conceptual analysis. The findings reveal that leadership agility, entrepreneurial experience, and organizational culture consistently contribute to SME sustainability, both directly and indirectly through the strengthening of social capital. Social capital plays a crucial mediating role by enhancing access to resources, networks, and collective support, thereby reinforcing business resilience. This study proposes an integrative conceptual model that links internal organizational capabilities and social capital in explaining the sustainability of agricultural SMEs. The findings offer theoretical contributions by integrating the Resource-Based View and social capital theory, as well as practical implications for designing leadership development and networking-based policies to support sustainable agricultural SMEs.
subject: Articles
  topic: section
subject: leadership agility; entrepreneurial experience; organizational culture; social capital; sustainability; agricultural SMEs
  topic: keywords
creator: Ade Sudarma
creator: Arissetyanto Nugroho
creator: Derriawan Derriawan
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi
date: 2025-12-30
publication date: 2025-12-30
starting page: 616
ending page: 630
doi: 10.37150/jimat.v6i3.4300

Dampak Implementasi Rekam Medis Elektronik terhadap Waktu Tunggu dan Kepuasan Pasien IGD
type: item
description: This study aims to analyze the impact of Electronic Medical Record (EMR) implementation on waiting time and patient satisfaction in the Emergency Department (ED) of Muhammadiyah University Hospital Semarang (RS UNIMUS). A qualitative descriptive approach was employed through in-depth interviews, direct observation, and document analysis of hospital policies. The study involved six key informants directly engaged in the implementation of EMR, including two emergency physicians, two nurses, one administrative officer, and one medical record staff member. The findings reveal that EMR implementation has a positive impact on service efficiency, particularly in patient registration and medical data recording, leading to a significant reduction in waiting time. The system also improves data accuracy and integration among hospital units, thereby enhancing interprofessional coordination and communication. The success of EMR implementation at RS UNIMUS is influenced not only by technological readiness but also by organizational support, staff competence, and the gradual development of a digital work culture. Consequently, the adoption of EMR contributes to improved emergency service quality and reinforces the hospital’s digital transformation toward data-driven and efficient healthcare delivery within a teaching hospital context.
subject: Articles
  topic: section
subject: Electronic Medical Record, Waiting Time, Patient Satisfaction, Service Efficiency, Teaching Hospital
  topic: keywords
creator: Arif Rahman
creator: H. Vip Paramarta
creator: Syafa Istiqomah
creator: Hanung Choiri Rohmawan
creator: Hanif Agung Prabowo
creator: Melati Triani Putri
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi
date: 2026-01-03
publication date: 2026-01-03
starting page: 601
ending page: 615
doi: 10.37150/jimat.v6i3.4285

Evaluasi Pelaksanaan Tata Letak Gudang Guna Meningkatkan Produktifitas Kerja Pada PT. JNE Logistics
type: item
description: The main objective of this study is to evaluate and redesign the layout of goods in warehouses whose efficiency is hampered by the ungrouped placement of products, where the WMS system determines locations based solely on the capacity of empty compartments, resulting in longer placement and retrieval times. This study uses the Class Based Storage method by applying ABC Frequency Classification, grouping goods into fast moving (A), medium moving (B), and slow moving (C), to design a more effective layout. The results show a significant improvement in operational performance, as evidenced by a 28% efficiency in Inbound handling time and a 30% efficiency in Outbound handling time. This reduction in time increased work productivity by 38% for inbound and 45% for outbound. In general, the layout improvement succeeded in speeding up the process and improving performance, but it was concluded that follow-up action was needed in the form of improving the location determination mechanism in the WMS system so that product placement consistently followed the ABC frequency classification and product type grouping.
subject: Articles
  topic: section
subject: Warehouse Layout, ABC Classification, Class-Based Storage, Productivity, WMS
  topic: keywords
creator: Luthpiyah
creator: Fajri Nazif
rights: Copyright (c) 2026 Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi
date: 2026-03-03
publication date: 2026-03-03
starting page: 1
ending page: 9
doi: 10.37150/jimat.v7i1.4144

Pengaruh Firm Size, Audit Fee dan Leverage Terhadap Integritas Laporan Keuangan
type: item
description: This study aims to analyze and explain the influence of firm size, audit fees, and leverage on financial statement integrity, both partially and simultaneously, in infrastructure companies listed on the Indonesia Stock Exchange for the 2021–2023 period. The background of this study is based on the importance of financial statement integrity in reflecting actual financial conditions and supporting reliable decision-making. The research method used is a quantitative approach with multiple linear regression analysis techniques using IBM SPSS version 30 software on a sample of 66 companies (22 companies multiplied by 3 years of research). The results show that partially, firm size has a negative and significant effect on financial statement integrity, meaning that the larger the company size, the level of financial statement integrity tends to decrease. Meanwhile, audit fees and leverage do not have a significant effect on financial statement integrity. Simultaneously, these three variables have a significant effect on financial statement integrity with a coefficient of determination of 20.9%, while the remaining 79.1% is influenced by other factors such as good corporate governance, audit tenure, and earnings management. These findings are expected to serve as a reference in efforts to improve transparency and accountability in financial reporting.
subject: Articles
  topic: section
subject: Firm Size, Audit Fee, Leverage, Financial Report Integrity, Infrastructure Companies
  topic: keywords
creator: Andri Indrawan
creator: Irfan Sophan Himawan
creator: Zesika Gusmarani
creator: Salma Amelia Rahmadini
creator: Salva Aulia Rahmadini
rights: Copyright (c) 2023 Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi
date: 2023-09-25
publication date: 2023-09-25
starting page: 115
ending page: 149
doi: 10.37150/hvq88x66

Peran Brand Preference Memediasi Pengaruh Co-Branding dan Brand Equity Terhadap Minat Beli
type: item
description: This study aims to see effect of co-branding and brand equity on purchase intention through brand preference as an intervening variable. Data analysis using Partial Least Square Structural Equation Modeling (PLS-SEM). The results showed that: (1) co-branding has a positive and significant effect on brand preference, (2) brand equity has a positive and significant effect on brand preference, (3) co-branding has no effect on purchase intention, (4) brand equity has a positive and significant effect on purchase intention, (5) brand preference has a positive and significant effect on purchase intention, (6) brand preference mediates the effect of co-branding on purchase intention, (7) brand preference mediates the effect of brand equity on purchase intention.
subject: Articles
  topic: section
subject: Co-Branding, Ekuitas Merek, Preferensi Merek, Minat Beli
  topic: keywords
creator: Aminah Tuzzahro
creator: Zainal Zawir Simon
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi
date: 2025-11-10
publication date: 2025-11-10
starting page: 561
ending page: 574
doi: 10.37150/jimat.v6i3.4027

Analisis Perhitungan Pajak Penghasilan Pasal 21 Dalam Transparansi dan Kepatuhan Perpajakan
type: item
description: This study aims to analyze the calculation of Income Tax (PPh) Article 21 at the Sukabumi City Education and Culture Office in the context of tax transparency and compliance, especially after the implementation of the Average Effective Rate (TER) policy in accordance with Government Regulation Number 58 of 2023. This study uses a descriptive qualitative approach with case study methods through interviews, observations, and documentation. The results of the study show that administratively, the implementation of TER is quite effective in simplifying tax calculations through a structured digital system. However, technically there are still challenges, such as fluctuations in Performance Allowances (Tukin) and the complexity of data from various work units that require strict verification. The level of transparency is not optimal because the tax information system is still manual, information disclosure is limited, and there is a lack of education and the unavailability of formal payslips. Meanwhile, institutional compliance has been running according to the provisions, but individual employee compliance is still low due to low tax literacy and delays in reporting tax returns. Therefore, the development of an integrated and educational tax information system, regular distribution of withholding evidence, and continuous socialization programs are needed to improve transparency and overall tax compliance.
subject: Articles
  topic: section
subject: Income Tax Article 21, Average Effective Rate (TER), tax transparency, compliance, civil servants, Sukabumi Education Office
  topic: keywords
creator: Idang Nurodin
creator: Acep Suherman
creator: Nur Barokah
rights: Copyright (c) 2024 Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi
date: 2024-09-30
publication date: 2024-09-30
starting page: 133
ending page: 145
doi: 10.37150/jimat.v5.i2.4001

Transformasi Digital dalam Strategi Branding UMKM Lokal: Studi Kasus Dodol Betawi di Kabupaten Bekasi
type: item
description: Traditional SMEs based on local culture face significant challenges in adopting digital transformation, particularly in developing adaptive branding strategies in the digital economy era. This research addresses the urgency of bridging the digital literacy gap and cultural understanding in the marketing strategies of Betawi dodol SMEs in Bekasi Regency. The primary objective of this study is to analyse how local entrepreneurs understand, adopt, and implement digital branding within the social and cultural context of Betawi. The research methodology employs a qualitative approach with an intrinsic case study, utilising semi-structured interviews, participatory observation, and visual documentation of Betawi dodol entrepreneurs in Ceger. The research findings indicate that the digital transformation of these SMEs remains sporadic, has not been structured as a comprehensive branding strategy, and relies more on social relationships and product quality. Brand identity is built organically through consumption experiences and local cultural values. The implications of this research highlight the importance of community-based mentoring and strengthening digital branding literacy rooted in local wisdom as a strategy for sustainable SME empowerment.
subject: Articles
  topic: section
subject: UMKM
  topic: keywords
subject: branding digital
  topic: keywords
subject: budaya lokal
  topic: keywords
subject: dodol Betawi
  topic: keywords
subject: transformasi digital
  topic: keywords
creator: Mulfi Sandi Yuda
creator: Mochamad Afrizal Maulana
creator: Yoki Muchsam
creator: Tri Sanatha Wahyu Akbar
creator: Galih Raspati
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi
date: 2025-11-10
publication date: 2025-11-10
starting page: 546
ending page: 560
doi: 10.37150/jimat.v6i3.3977

Penilaian Rasio Keuangan, Pertumbuhan Penjualan Dan Tren Dalam Mengukur Kinerja Keuangan Pt. Cisarua Mountain Dairy Tbk Periode 2021–2024
type: item
description: Financial statements are essential nstruments for assessing a company’s condition and performance. This study aims to analyze the financial performance of PT Cisarua Mountain Dairy Tbk (Cimory) for the period 2021–2024 using a descriptive quantitative method through financial ratio and trend analysis. The results show a very high level of liquidity, with an average current ratio of 438.74% and quick ratio of 505.60%, although the cash ratio declined sharply from 433.41% (2021) to 92.09% (2024). Solvency ratios ndicate a healthy condition, with an average Debt to Assets Ratio of 16.47% and Debt to Equity Ratio of 19.40%, reflecting the dominance of equity n the capital structure. Profitability s also strong, with a Net Profit Margin of 17.18%, Return on nvestment of 16.33%, and Return on Equity of 20.10%, providing positive signals for nvestors. Sales growth slowed significantly from 119.97% (2021) to 16.12% (2024), while trend analysis shows ncreases n assets, sales, and net ncome, though accompanied by rising costs that suppressed margins. Overall, Cimory demonstrates solid financial performance, but needs to anticipate declining liquidity and slowing growth through efficiency and nnovation strategies.
subject: Articles
  topic: section
subject: analisis laporan keuangan
  topic: keywords
subject: kinerja keuangan
  topic: keywords
subject: rasio keuangan
  topic: keywords
subject: analisis tren
  topic: keywords
creator: Heliana widya Ayu
creator: Mulfi Sandi Yuda
creator: Ade Manggala Hardianto
creator: Yuli Novitasari
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi
date: 2025-11-23
publication date: 2025-11-23
starting page: 588
ending page: 600
doi: 10.37150/jimat.v6i3.3989

Non Performing Finance,Dana Pihak Ketiga, dan Capital Adequacy Ratio sebagai Penyaluran Pembiayaan Bank Umum Syariah di Indonesia
type: item
description: Penelitian ini bertujuan untuk menganalisis bagaimana penyaluran pembiayaan di Bank Umum Syariah di Indonesia dipengaruhi oleh Non Performing Finance, Dana Pihak Ketiga, Capital Adequacy Ratio antara tahun 2020-2024. Menggunakan pendekatan data panel dan teknik analisis regresi linier berganda, studi ini menggunakan pendekatan kuantitatif. Data yang digunakan didapatkan dari publikasi OJK (Otoritas Jasa Keuangan). Temuan dari penelitian ini meneunjukkan bahwa variabel DPK secara signifikan meningkatkan penyaluran pembiayaan. Hal ini berarti jumlah pembiayaan dapat disalurkan meningkat seiring dengan perolehan jumlah dana dari pihak ketiga. Namun, penyaluran pembiayaan tidak dipengaruhi secara signifikan oleh variabel Non Performing Finance dan Capital Adequacy Ratio. Meskipun Capital Adequacy Ratio dan Non Performing Finance merupakan indikator penting kesehatan perbankan, penelitian ini menunjukkan bahwa kinerja penggalanagn dan nasabah merupakan faktor utama yang mendorong peningktan penyaluran pembiayaan. Diharapkan manajemen bank umum syariah indonesia akan mempertimbangkan implikasi penelitian ini dalam mengelola dana dan risiko guna meningkatkan efisiensi penyaluran pembiayaan
subject: Articles
  topic: section
subject: Non Performing Finance, Dana Pihak Ketiga, Capital Adequacy Ratio
  topic: keywords
creator: Muhamad Ibnu Fadhilah
creator: Rini
creator: Fitriya
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi
date: 2025-11-10
publication date: 2025-11-10
starting page: 530
ending page: 545
doi: 10.37150/jimat.v6i3.3981

Leverage, Profitabilitas, Ukuran Perusahaan dan Intellectual Capital Terhadap Nilai Perusahaan F&B di BEI (2020-2024)
type: item
description: This study aims to examine the effect of Leverage, Profitability, Firm Size, and Intellectual Capital on Firm Value in manufacturing companies within the Food and Beverage subsector listed on the Indonesia Stock Exchange during 2020–2024. A quantitative method was employed using secondary data obtained from annual financial reports. Multiple linear regression analysis was performed, including classical assumption tests, F-test, t-test, and coefficient of determination (R²). The results show that simultaneously the four independent variables significantly influence firm value. Partially, Firm Size has a negative and significant effect, while Leverage, Profitability, and Intellectual Capital have no significant effect. The coefficient of determination (R²) of 0.095 indicates that the model explains only 9.5% of the variation in firm value, with the remaining 90.5% influenced by other factors. These findings highlight the importance of managing firm size and strategically utilizing intellectual capital to enhance firm value.
subject: Articles
  topic: section
subject: Leverage, Profitability, Firm Size, Intellectual Capital, Firm Value, Food and Beverage Sector, Indonesia Stock Exchange.
  topic: keywords
creator: Suci Fitriani
creator: Mulfi Sandi Yuda
creator: Ade Manggala Hardianto
creator: Yuli Novitasari
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi
date: 2025-11-23
publication date: 2025-11-23
starting page: 575
ending page: 587
doi: 10.37150/jimat.v6i3.3970

Keterlibatan Fesyen dan Nilai Belanja Hedonis sebagai Prediktor Pembelian Impulsif Studi Empiris di Jawa Barat
type: item
description: This study analyzes the influence of fashion involvement and hedonic shopping value on impulse buying among fashion consumers in West Java. Using a quantitative approach with causal explanatory design, data were collected through online questionnaires and analyzed using multiple linear regression. The research findings indicate that both fashion involvement and hedonic shopping value have positive and significant effects on impulse buying individually. Simultaneously, both independent variables demonstrate a strong positive and significant influence on impulse buying. The findings suggest that deep interest in fashion combined with shopping experiences that provide emotional satisfaction are the primary drivers of impulsive purchasing behavior. Managerial implications highlight the need for marketing strategies that focus on strengthening consumer involvement and optimizing hedonic shopping experiences.
subject: Articles
  topic: section
subject: Fashion Involvement, Hedonic Shopping Value, Impulse Buying, Fashion Consumers
  topic: keywords
creator: Indra Permadi
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi
date: 2025-04-30
publication date: 2025-04-30
starting page: 156
ending page: 168
doi: 10.37150/jimat.v6i1.3948

Analisis Faktor-Faktor Dalam Meningkatkan Minat Beli Dimediasi oleh Fomo
type: item
description: This study aims to examine the impact of social media, viral marketing, and influencers on purchase intention, with fear of missing out (FOMO) as an intermediary variable among TikTok users of Focallure cosmetics in Sukabumi Regency. A quantitative approach was used by distributing questionnaires to 120 individuals who had purchased Focallure products more than twice. Data processing was carried out using AMOS software using the Structural Equation Modeling (SEM) method. The results showed that social media, viral marketing, and influencers contributed significantly to influencing FOMO. Furthermore, FOMO, social media, viral marketing, and influencers were proven to significantly influence consumer purchase intention. These findings indicate that emotional drives such as FOMO, which are influenced by digital marketing strategies, play a significant role in shaping consumer purchasing decisions. Therefore, a marketing communication strategy that emphasizes emotional and social aspects is key to increasing consumer purchase intention.
subject: Articles
  topic: section
subject: Social media, Viral Marketing, Influencer FOMO, Purchase Interest.
  topic: keywords
creator: Ika Teguh Septiawati
creator: Muhammad Khairul Amal
creator: Nurni Arrina Lestari
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi
date: 2025-11-10
publication date: 2025-11-10
starting page: 508
ending page: 529
doi: 10.37150/jimat.v6i3.3944

Analisis Pengaruh Endorsement dan Ulasan Pelanggan Online Terhadap Loyalitas Merek di Mediasi Oleh Sikap Pelanggan
type: item
description: This study aims to analyze the influence of endorsements and online customer reviews on brand loyalty, with customer attitudes as a mediating variable. This study was conducted on Wardah Beauty consumers in Sukabumi City using a quantitative approach using Structural Equation Modeling (SEM). A total of 140 respondents were used. The results show that both endorsements and online customer reviews have a positive and significant effect on customer attitudes. Furthermore, both variables also have a direct effect on brand loyalty. Customer attitudes were also shown to significantly influence brand loyalty and mediate the relationship between the independent variables and loyalty. These findings provide theoretical and managerial implications regarding the importance of building positive perceptions through public figures and customer testimonials in digital marketing strategies.
subject: Articles
  topic: section
subject: Endorsement, Online Customer Reviews, Customer Attitudes, Brand Loyalty.
  topic: keywords
creator: Putri Mulya Purwaningsih
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi
date: 2025-11-10
publication date: 2025-11-10
starting page: 496
ending page: 507
doi: 10.37150/jimat.v6i3.3943

Analisis Electronic Word of Mouth dan Social Media Marketing Terhadap Purchase Decision yang di Mediasi oleh Purchase Intention (Studi Kasus di Café Habit Kota Sukabumi)
type: item
description: This study aims to determine the influence of Social Media Marketing and Electronic Word of Mouth (eWOM) on Purchase Decision mediated by Purchase Intention among consumers of Cafe Habit Bhayangkara Sukabumi. The background of this study is based on the development of digital marketing trends and changes in consumer behavior influenced by social media and online reviews. The method used is a quantitative approach with Structural Equation Modeling (SEM) analysis techniques based on AMOS 24. Data collection was carried out by distributing questionnaires to 133 respondents who are consumers of Cafe Habit Bhayangkara. The results of the study indicate that eWOM and Social Media Marketing have a positive and significant effect on Purchase Intention. Furthermore, eWOM, Social Media Marketing, and Purchase Intention also have a positive and significant effect on Purchase Decision. These findings indicate that digital marketing strategies, especially those involving social media and online consumer opinions, have an important role in shaping purchase intentions and decisions.
subject: Articles
  topic: section
subject: Social Media Marketing, Electronic Word of Mouth, Purchase Intention, Purchase Decision
  topic: keywords
creator: Nazwa Aurellya Mulyadi
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi
date: 2025-11-10
publication date: 2025-11-10
starting page: 481
ending page: 495
doi: 10.37150/jimat.v6i3.3938

Analisis Waktu Pengiriman dan Harga Produk Terhadap Tingkat Penjualan di Mediasi oleh Kepercayaan
type: item
description: This study aims to analyze the effect of delivery time and price on sales level with trust as a mediating variable among rice store consumers in Sukabumi Regency. The research applied a quantitative approach with a causal associative method. Data were collected from 112 respondents using questionnaires and analyzed using Structural Equation Modeling (SEM) with AMOS. The results revealed that delivery time positively and significantly influences both trust and sales level. Trust also has a positive and significant effect on sales level. Conversely, price does not significantly affect trust but has a negative and significant impact on sales. These findings indicate that logistical efficiency plays a more important role in building trust and increasing sales than pricing strategies. Therefore, business practitioners are advised to focus more on delivery accuracy and speed rather than merely competing on price.
subject: Articles
  topic: section
subject: delivery time, price, trust, sales level, SEM
  topic: keywords
creator: Muhammad Maulana Yusup
creator: Alhidayatullah Alhidayatullah
creator: Leonita Siwiyanti
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi
date: 2025-10-31
publication date: 2025-10-31
starting page: 421
ending page: 437
doi: 10.37150/jimat.v6i3.3922

Analisis Hubungan Emotional Brand Attachment Dengan Consumer Based Brand Equity pada Industri Fashion Lokal
type: item
description: This study aims to analyze the influence of Emotional Brand Attachment on customer-based brand equity through the mediating role of brand credibility and customer satisfaction on the 3Second brand in Sukabumi City. The method used is a quantitative approach with Structural Equation Modeling (SEM) analysis techniques to test the relationship between variables. The sample in this study consisted of 128 respondents who are 3Second brand users, determined through a purposive sampling technique. The results show that Emotional Brand Attachment has a significant effect on brand credibility and customer satisfaction . However, Emotional Brand Attachment does not have a direct effect on customer-based brand equity, but rather through customer satisfaction as a mediator. On the other hand, brand credibility does not have a significant effect on customer-based brand equity. These findings confirm that customer satisfaction plays a crucial role in forming strong brand equity. Therefore, companies need to pay attention to the overall consumer experience to increase loyalty and positive perceptions of the brand. This study contributes to the development of consumer-based marketing theory and serves as a practical reference for brand strategy management in the local fashion industry.
subject: Articles
  topic: section
subject: Emotional Brand Attachment, brand credibility, customer satisfaction , brand equity, 3Second brand
  topic: keywords
creator: Ardalepa Zembar Rizki
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi
date: 2025-09-26
publication date: 2025-09-26
starting page: 401
ending page: 420
doi: 10.37150/jimat.v6i2.3919

Analisis Interpersonal Justice dan Store Atmosphere yang Dimediasi oleh Prior Experience terhadap Revisit Intention
type: item
description: This study aims to analyze the influence of interpersonal justice and store atmosphere on repeat visit intentions, based on customers' previous experiences at cafes in the Cibadak District. The research method employs a quantitative approach, collecting data through questionnaires distributed to café customers, to obtain perception data on fairness, atmosphere, experience, and intention to repeat visits. Data analysis was conducted using statistical techniques to examine the causal relationship between variables and assess the mediating role of customer experience. The results indicate that interpersonal fairness has a positive and significant impact on the customer experience, directly increasing repeat visitor intent. In addition, the store atmosphere also makes a positive contribution indirectly by strengthening the customer experience, but the direct influence of the store atmosphere on visitor intent is not significant. Previous experience has proven to be an important mediator in strengthening the relationship between interpersonal justice and the store atmosphere against repeat visit intentions. The practical implications of these findings highlight the importance of café managers to prioritize the quality of interpersonal interactions and create a comfortable and engaging store atmosphere to maintain customer loyalty. This research contributes theoretically by enriching the service marketing literature, especially in the context of local consumer behavior in the café industry. These findings provide new insights for the development of a holistic, integrated customer experience-based marketing strategy in the face of increasingly fierce business competition.
subject: Articles
  topic: section
subject: Interpersonal Fairness
  topic: keywords
subject: Store Atmosphere
  topic: keywords
subject: Customer Experience
  topic: keywords
subject: Revisit Intent
  topic: keywords
subject: Service Marketing
  topic: keywords
creator: Fidea Santika
creator: Leonita Siwiyanti
creator: Ade Sudarma
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi
date: 2025-09-25
publication date: 2025-09-25
starting page: 384
ending page: 400
doi: 10.37150/jimat.v6i2.3915

Optimalisasi Manajemen Sistem Informasi melalui Big Data Analytics untuk Keberhasilan Transformasi Digital
type: item
description: This study aims to analyze the influence of Big Data Analytics (BDA) and Management Information Systems (MIS) on Digital Transformation (DT) and Organizational Readiness (OR) in facing the digital era. Employing a quantitative approach using Partial Least Squares - Structural Equation Modeling (PLS-SEM), data were collected from 30 organizations in Sukabumi City and Regency that have implemented or are in the process of implementing digital transformation. The results show that MIS has a significant and positive effect on both DT and OR, directly and indirectly through the mediation of digital transformation. In contrast, BDA does not exhibit a significant impact on either DT or OR, indicating that BDA implementation has yet to be strategically integrated within the organizations. Digital transformation is proven to be a significant mediator between MIS and OR but not between BDA and OR. The managerial implications highlight the importance of strengthening information systems, digital culture, and human resource capabilities in preparing organizations to face technological disruption. Theoretically, this study contributes to the development of a technology-based organizational readiness model and provides a foundation for more effective digital transformation strategies. Future research is recommended to expand the sectoral scope and include additional mediating or moderating variables for a more comprehensive understanding.
subject: Articles
  topic: section
subject: Big Data Analytics
  topic: keywords
subject: Management Information Systems
  topic: keywords
subject: Digital Transformation
  topic: keywords
subject: Organizational Readiness
  topic: keywords
subject: PLS-SEM
  topic: keywords
creator: Iska Asri Agustin
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi
date: 2025-05-25
publication date: 2025-05-25
starting page: 136
ending page: 155
doi: 10.37150/jimat.v6i1.3914

Pengaruh Efektivitas Live Streaming Dan Flash Sale Terhadap Keputusan Pembelian Produk Wardah Pada E-Commerce Tiktok X Tokopedia
type: item
description: This study aims to study the profound influence of the effectiveness of Live Streaming and Flash Sale on the purchase decision of wardah products on Tiktok x Tokopedia e-commerce. Specifically, this study will analyze the influence of the effectiveness of live streaming partially on the purchase decision of wardah products, analyze the influence of flash sales partially on the purchase decision of wardah products through live streaming and analyze the relationship between live streaming and flash sale simultaneously with the purchase decision of wardah products. This study uses a quantitative approach with a descriptive-verification research type. Data will be collected through a questionnaire designed for 96 respondents, namely consumers aged 18-28 years in Indonesia who have purchased Wardah products through TikTok x Tokopedia. Indicators used for live streaming include host credibility, interactivity, and information quality, while for flash sales include price discounts, promo deadlines, and visual appeal. Purchasing decisions are measured based on purchase frequency, brand preference, and consumer satisfaction. Data analysis will be carried out using multiple linear regression to test the hypothesis that has been executed. The results of the study show that both live streaming and flash sale have a positive and significant influence on the purchase decision of Wardah products, both partially and simultaneously Flash sale is identified as a more dominant factor in determining purchase decisions than live streaming. In management accounting, these two strategies contribute significantly to increased sales and Return on Marketing Investment (ROMI). This research is expected to provide valuable insights for PT. Paragon Technology and Innovation (Wardah) and other business roles in optimizing digital marketing strategies, increasing competitiveness, and being the basis for data-driven decision-making to achieve more effective sales growth in the digital cosmetics in…
subject: Articles
  topic: section
subject: Live Streaming, Flash Sale, Purchase Decision
  topic: keywords
creator: Hilda Himmatul Aliyah
creator: Tina Kartini
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi
date: 2025-11-10
publication date: 2025-11-10
starting page: 464
ending page: 480
doi: 10.37150/jimat.v6i3.3912

Pengaruh Kualitas Sistem Informasi, Kesiapan Teknologi, Kompetensi Pengguna Terhadap Penggunaan Sistem Informasi Akuntansi Pada Apotek di Kecamatan Sukalarang
type: item
description: This study aims to analyze the influence of information system quality, technology readiness, and user competence on the use of accounting information systems in pharmacies located in Sukalarang District. The research was motivated by the fact that many pharmacies still rely on manual bookkeeping, whereas accounting information systems can improve efficiency and financial data accuracy. A quantitative approach with a causal research design was employed. Data were collected through questionnaires distributed to 35 pharmacy employees in the region. The data analysis technique used was multiple linear regression, preceded by validity, reliability, and classical assumption tests. The results indicate that both partially and simultaneously, information system quality, technology readiness, and user competence have a positive and significant effect on the use of accounting information systems. The coefficient of determination (R²) value of 84.7% shows that these three independent variables substantially explain the dependent variable. These findings suggest that enhancing system quality, improving technological infrastructure, and strengthening user competence training are essential to ensure effective implementation of accounting information systems in pharmacies.
subject: Articles
  topic: section
subject: Information System Quality
  topic: keywords
subject: Absortive Capacity
  topic: keywords
subject: User Competence
  topic: keywords
subject: accounting information system
  topic: keywords
subject: Pharmacy
  topic: keywords
creator: Gina Tiara Maharani
creator: Evi Martaseli
creator: Irfan Sophan Himawan
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi
date: 2025-11-10
publication date: 2025-11-10
starting page: 453
ending page: 463
doi: 10.37150/jimat.v6i3.3908

Pengaruh Persyaratan Kredit dan Metode Penagihan Terhadap Kemampuan Bayar Debitur di PT Clipan Finance Cabang Sukabumi
type: item
description: This study aims to analyze the influence of credit requirements and collection methods on the repayment ability of debtors at PT Clipan Finance Sukabumi Branch. The search employed a quantitative method with a survey approach. Data were collected through questionnaires distributed a 92 respondents who are active debtors of the company. The data were analyzed using multiple linear regression. The result show that both credit requirements and collection methods have a positive and significant effect, both partially and simultaneously, on the repayment ability of debtors. This findings indicate that proper credit evaluation and effective collection strategies can improve debtor compliance in fulfilling financing obligations.
subject: Articles
  topic: section
subject: Credit Requirements
  topic: keywords
subject: Collection Method
  topic: keywords
subject: Repayment Ability
  topic: keywords
subject: Financing
  topic: keywords
creator: Cindy Aulia Ananda
creator: Ade Sudarma
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi
date: 2025-11-10
publication date: 2025-11-10
starting page: 438
ending page: 452
doi: 10.37150/jimat.v6i3.3906

Peran Literasi Keuangan, Inklusi Keuangan dan Tingkat Pendidikan Terhadap Keberlangsungan Usaha UMKM
type: item
description: This study aims to analyze the influence of financial literacy, financial inclusion and education level on business sustainability in MSME actors in Tangerang Regency. The method used is a quantitative approach with multiple regression analysis techniques with SPSS version 25. The research sample consisted of 94 respondents selected using the Accidental Random Sampling technique which was distributed online. The results of the study showed that the independent variables, namely financial literacy, financial inclusion and education level, all three have a significant influence on business sustainability. These results indicate that financial inclusion and literacy of business owners contribute positively to business performance. Knowledge of both increases business sustainability, while decreased understanding can reduce performance. The success of MSMEs depends not only on formal education, but also on financial understanding.
subject: Articles
  topic: section
subject: Business Continuity
  topic: keywords
subject: financial literacy
  topic: keywords
subject: financial inclusion
  topic: keywords
subject: level of education
  topic: keywords
creator: Muhammad Wildan Yusuf
creator: Imam Hidayat
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi
date: 2025-07-18
publication date: 2025-07-18
starting page: 372
ending page: 383
doi: 10.37150/jimat.v6i2.3902

Pengaruh Profitabilitas dan Likuiditas Terhadap Financial Distress dengan Struktur Modal sebagai Pemoderasi
type: item
description: This research intends to investigate the relationship between profitability and liquidity on financial distress, with capital structure serving as a moderating factor in firms listed on the Indonesia Stock Exchange within the basic and chemical sectors. The sample comprised 18 companies from the food and beverage industry, chosen according to the criteria of annual reports released between 2019 and 2023. The method utilized for sampling is purposive sampling. The analysis of the data was conducted through panel data moderation regression utilizing Eviews12. The findings of this research show that profitability and liquidity positively influence financial distress. The capital structure cannot serve as a moderating variable affecting the relationship between profitability and financial distress. In contrast, the capital structure can diminish the impact of liquidity on financial hardship.
subject: Articles
  topic: section
subject: Financial Distress
  topic: keywords
subject: Profitability, Liquidity
  topic: keywords
subject: Capital Structure
  topic: keywords
creator: Ilham Muhammad Afsari Nuhun
creator: Januar Eky Pambudi
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi
date: 2025-07-12
publication date: 2025-07-12
starting page: 333
ending page: 343
doi: 10.37150/jimat.v6i2.3887