cover
Contact Name
Novy Rachma Herawati
Contact Email
ekomaks@unmer-madiun.ac.id
Phone
+6285235066014
Journal Mail Official
novy@unmer-madiun.ac.id
Editorial Address
Jl. Serayu No.79, Kota Madiun, Jawa Timur, Indonesia - 63133 Telephone : (0351) 495551 Fax : (0351) 495551 Email : ekomaks@unmer-madiun.ac.id
Location
Kota madiun,
Jawa timur
INDONESIA
Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi
ISSN : 23024747     EISSN : 25800043     DOI : https://doi.org/10.33319/jeko.v9i1
Core Subject : Economy,
Jurnal EKOMAKS adalah salah satu jurnal publikasi ilmiah yang diterbitkan oleh Fakultas Ekonomi, Universitas Merdeka Madiun. Terbit dua kali setahun pada bulan Maret dan September. Tujuan Jurnal EKOMAKS adalah untuk membangun saluran komunikasi yang efektif antara para pemangku kepentingan termasuk akademisi dan lembaga penelitian, dunia usaha, pemerintah dan masyarakat. Selain itu juga untuk mempromosikan dan menyebarluaskan hasil penelitian dalam perkembangan teori dan praktek manajemen khususnya di Indonesia. Jurnal EKOMAKS menerima artikel empiris dan teoritis yang membahas strategi dan kebijakan bisnis, Manajemen, Ekonomi Kreatif.
Articles 154 Documents
Direct Marketing Strategy Produk Sabun Organik Untuk Meningkatkan Penjualan Di kelurahan Tumatangtang Satu Gratciany Rumondor; Willem G. Pomantow; Wingston M. J. Longdong; Nancy H. J. Mandey
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 14 No. 2 (2025): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v14i2.175

Abstract

The Covid-19 pandemic that occurred in Indonesia caused problems such as layoffs. One of the impacts was the reduced welfare of families because female workers no longer worked. In an effort to improve family economy, the Family Income Improvement Effort (UP2K) program was established to enhance the role of PKK (Family Welfare Movement) members in helping their families prosper through the development of micro-enterprises and fostering the entrepreneurial spirit of each PKK member. This study aims to increase the use of effective direct marketing strategies through social media in promoting organic soap products to consumers and increasing sales. The method used in this research is qualitative, describing data obtained through interviews. The results of this study show that the organic soap product has been marketed by placing it in souvenir shops and through Facebook social media. Many people still do not know the benefits of organic soap, so sales have not increased. The conclusion of this research is that the marketing strategy used, namely Direct Marketing, gives good results in increasing knowledge about the benefits of organic soap, increasing consumer purchase interest, and expanding market share.
Islamic Corporate Social Responsibility: Praktik Bisnis Berbasis Nilai Islam Pada Paragon Corp Rizky Aditya Ramadhan; Nayla Ramadhani; Andika Febriansyah; Abdul Fadhil
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 14 No. 2 (2025): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v14i2.203

Abstract

This study aims to analyze the implementation of Islamic Corporate Social Responsibility (CSR) in PT. Paragon Technology and Innovation, is one of Indonesia's leading cosmetic companies. The study examines how the company applies Islamic values in its CSR practices and identifies the correlation between CSR implementation at PT. Paragon Technology and Innovation with Islamic values, and explores the opportunities for expanding positive impacts. Using a qualitative case study approach and maudhu ‘iy analysis, the research found that Islamic CSR implementation supports business sustainability and contributes significantly to holistic community welfare.
Hubungan Antara Standar Kredit, Struktur Piutang, Dan Kinerja Keuangan Dalam Manajemen Piutang Perusahaan Tsinta Dewi Aryaningtyas; Ni Putu Ayu Sinta; Maulana Ikhrom Ababil; Maria Yovita R. Pandin
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 14 No. 2 (2025): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v14i2.238

Abstract

The purpose of this study is to analyze the relationship between credit standards, receivables structure, and financial performance on receivables management of companies in the transportation services sector listed on the Indonesia Stock Exchange (IDX). The research method used is a quantitative approach with a correlation research type. Secondary data obtained from the company's financial statements, namely PT. Blue Bird Tbk, PT. Adi Sarana Armada Tbk, PT. Armada Berjaya Trans Tbk, and PT. AirAsia Indonesia Tbk. Variables include credit standards (measured by Credit Risk Ratio (CRR)), receivables structure (measured by Average Collection Period (ACP)), financial performance (measured by Return On Assets (ROA)) and receivables management (measured by Receivables Turnover Ratio (RTR)). The results of the classical assumption test indicate that the regression model used is free from multicollinearity and heteroscedasticity problems and meets the assumption of normal distribution. In addition, the results of the simultaneous test show that the three independent variables, namely credit standards, receivables structure and financial performance have a significant effect on financial management. This research contributes to company management in determining more selective credit policies and accounts receivable management in order to improve overall financial efficiency
Eksistensi Audit Laporan Dana Kampanye Pada Pemilihan Umum Kepala Daerah di Indonesia Henry Windrianto Darmoko; Herry Purnomo; Fatchurrahman
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 14 No. 2 (2025): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v14i2.256

Abstract

The phenomenon that occurs in Indonesia indicates that the existence of campaign fund report audits in Indonesia is weak and even doubtful. This study aims to reveal the existence of campaign fund report audits in regional head elections in Indonesia. The truth of the existence of campaign fund report audits in regional head elections will be proven through the disclosure of the existence of the implementation of campaign fund report audits. The concept of existence in this study uses Paul Sartre's Existentialism Philosophy which states that: "Existence precedes essence",. This study is a qualitative study using transcendental phenomenological analysis techniques Moustakas,. The results of the study revealed that KAP auditors are professional auditors who always build a good reputation and have shown real existence when carrying out the work of auditing campaign fund reports in regional head elections by making thorough preparations by maintaining their professional ethics.
Pengaruh Likuiditas, Leverage, Sales Growth, Solvabilitas, Dan Profitabilitas Terhadap Financial Distress Siti Suharni; Arini Wildaniyati; Ratna Dyah Puspaningrum
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 14 No. 2 (2025): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v14i2.258

Abstract

This study aims to analyze the influence of liquidity, leverage, sales growth, solvency, and profitability on financial distress in manufacturing companies in the textile and garment sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. Financial distress is an unhealthy financial condition that can lead to bankruptcy, making it crucial to understand the factors that influence it. This research employs a quantitative method using multiple regression analysis. The data used are secondary data obtained from the annual financial reports of the sampled companies. The independent variables in this study are liquidity (current ratio), leverage (debt to equity ratio), sales growth, solvency (debt to asset ratio), and profitability (return on assets), while the dependent variable is financial distress measured using the Altman Z-Score model.The results of the t-test show that the liquidity variable partially has a significant effect on financial distress, leverage partially has a significant effect on financial distress, sales growth partially has no significant effect on financial distress, solvency partially has no significant effect on financial distress, and profitability partially has no significant effect on financial distress. Meanwhile, the F-test results indicate that liquidity, leverage, sales growth, solvency, and profitability simultaneously have a significant effect on financial distress.
Penguatan Ekonomi Desa Melalui Badan Usaha Milik Desa (Bumdes) Di Kabupaten Sumenep Ahmad Ghufrony; Nurdody Zakki
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 14 No. 2 (2025): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v14i2.260

Abstract

A Village-Owned Enterprise (BUMDes) is a village business entity established by the village government through a village deliberation (musyawarah desa). It is then managed jointly by the BUMDes administrators and the local village community. The management of BUMDes should remain oriented towards the aspirations of the community, which are then discussed collectively in joint deliberations to establish priority programs aligned with the desires of the local community. The implementation of these programs must be carried out professionally and transparently.However, the challenge of Inadequate Managerial Capability persists. It is not easy for a village to find an individual with superior managerial skills in business management. Even if there are residents who possess such capabilities, they typically already work elsewhere, and if appointed to manage the BUMDes, it would only be on a part-time basis. Consequently, the BUMDes fails to progress and remains stagnant. Conversely, appointing someone with insufficient capacity, as indicated by their track record, is tantamount to steering the BUMDes in a more concerning direction. The purpose of this research is to analyze the contribution of the existence of Village- Owned Enterprises in Sumenep Regency to strengthening the village economy and to identify the supporting and inhibiting factors. This is a qualitative research type with a descriptive approach, and the target output of this research is publication in a scientific journal.
Pengaruh Fasilitas Wisata, Harga, Dan Aksesibilitas Terhadap Minat Berkunjung Ulang Pada Desa Wisata Brubuh Kecamatan Jogorogo Hasna Aqilah Junila Putri; Hartirini Warnaningtyas; Mintarti Indartini
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 14 No. 2 (2025): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v14i2.261

Abstract

Indonesia is a country with a diverse range of natural and man-made tourist attractions. From a tourism perspective, our country boasts numerous attractions, some of which are unmatched by other countries. This study aims to determine the influence of tourist facilities, price, and accessibility on revisit intention at Brubuh Tourism Village, Jogorogo District. The research method used was quantitative. The sample was determined using purposive sampling with a sample size of 100 respondents. Data collection used an online questionnaire using Google Forms. Data analysis used multiple linear regression analysis. The results of the study indicate that: 1) Tourism facilities (X1) have a partial effect on revisit interest in Brubuh Tourism Village, Jogorogo District, 2) Price (X2) has a partial effect on revisit interest in Brubuh Tourism Village, Jogorogo District, 3) Accessibility (X3) has a partial effect on revisit interest in Brubuh Tourism Village, Jogorogo District, 4) Tourism facilities, price, and accessibility simultaneously influence revisit interest in Brubuh Tourism Village, Jogorogo District.
Peran Good Corporate Governance Dalam Meningkatkan Corporate Sustainability Performance Perusahaan Keuangan Di Indonesia Nia Sapitri; Yolandafitri Zulvia
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 15 No. 1 (2026): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v15i1.210

Abstract

The purpose of this research is to investigate how Corporate sustainability performance (CSP) is impacted by good Corporate governance (GCG). The size and level of education of the top management team and board of commissioners serve as indicators of GCG. This analysis uses 50 samples from financial companies in Indonesia from 2017 to 2021. Using the SPSS 29 software, multiple regression analysis is the analytical method employed. This method is employed to observe the relationship between GCG and CSP. The study's conclusions indicate that board size significantly and positively affects the performance of economic, environmental, and social sustainability. In the meantime, the performance of economic, environmental, and social sustainability is adversely and significantly impacted by board education. Moreover, the size of the senior management team has little effect on environmental sustainability performance but has a negative and considerable impact on social and economic sustainability performance. On the other hand, the performance of economic, environmental, and social sustainability is adversely and significantly impacted by CEO education.
Pengaruh Brand Association, Nutrition Label, dan Trust Terhadap Perilaku Pasca Pembelian Produk Cimory Yogurt Okky Pramudya Wardana; Mintarti Indartini; Ahadiati Rohmatiah
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 15 No. 1 (2026): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v15i1.259

Abstract

This study aims to analyze the partial and simultaneous influence of brand association, nutrition labels, and trust on the post-purchase behavior of Cimory Yogurt products in the Ngawi District. This type of research is quantitative, with primary data sources covering a sample of 384 respondents. Data was collected through questionnaires and analyzed using multiple linear regression, with data analysis techniques including the t-test, F-test, and the coefficient of determination (R²). The results of the study indicate that partially, brand association, nutrition labels, and trust each have a positive and significant influence on the post-purchase behavior of Cimory Yogurt products in the Ngawi District. Simultaneously, these three variables are also proven to have a significant influence on the post-purchase behavior of Cimory Yogurt products in Ngawi District. These findings indicate that positive brand associations, clear nutritional information, and consumer trust are key factors driving loyalty and repeat purchases.
Pengaruh Good Governance Dan Standar Akuntansi Pemerintah Pada Kualitas Informasi Keuangan Nurharibnu Wibisono; Fatchur Rochman; Rhoman Syafi’i
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 15 No. 1 (2026): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v15i1.264

Abstract

The aim of this study is to examine how Good Governance and the application of Government Accounting Standards (GAS) affect the quality of financial information. This study employs a quantitative approach. This research is quantitative with multiple regression methods and data processing using SPSS tools. The population is the financial management apparatus in 15 (all) sub-districts of Madiun Regency. Purposive sampling was determined, namely 2 (two) financial management tools for finance, program preparation and reporting in 15 sub-districts of Madiun Regency, totaling 30 respondents. The findings reveal that Good Governance and GAS each positively and significantly affect the Quality of Financial Information in the sub-districts of Madiun Regency. Moreover, when both variables are considered together. Good Governance and GAS also produces a positive and significant influence on the quality of financial information. The adjusted R2 value is 0.626, indicating that together Good Governance and SAP implementation influence KIK by 62.6% and the remaining 37.4% is influenced by other variables, such as the Internal Supervisory Unit (SPI), competency, and so on. Practical contribution, as implementer of public policy, the District Government needs to be consistent in implementing Good Governance and SAP so that it can produce quality financial information that shows good service performance to the community.  Based agency theory, as a development agent, the District Government must be able to carry out its mandate to manage public financial resources with the aim of achieving a just and prosperous society.