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INDONESIA
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN)
ISSN : 27238121     EISSN : 2723813X     DOI : -
Core Subject : Economy, Science,
Focus and Scope Journal Accounting, Management And Economics(JASMIEN) on Cattleya Darmaya Fortuna is accepts related writings: Akuntansi Manajemen Ilmu Ekonomi Journal Accounting, Management And Economics (JASMIEN) also accepts all writings in various disciplines in accordance with the above rules
Articles 413 Documents
Pengaruh Foreign Direct Investment, Governement Expenditure, Dan The Nexus Remittance Terhadap Sustainbility Economic Growth Di Asean Tahun 2017-2022 Dalam Perspektif Ekonomi Islam Sholekah, Fadhila Amallya; Sisdianto, Ersi; Bahtiar, Muhammad Yusuf
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.860

Abstract

Sustainable economic growth is needed to support the welfare of ASEAN people. Increasing sustainable economic growth that does not support environmental sustainability, welfare, infrastructure and social justice will actually make people further away from the expectations they want to achieve, because it will create new problems that are more fatal and complex. This study aims to analyze the effect of foreign direct investment, government expenditure, and the nexus remittance on the sustainability of economic growth in ASEAN during the period 2017-2022 from an Islamic economic perspective. The analysis method used is panel data regression analysis with secondary data sources obtained from the World Bank. The appropriate model is the Fixed Effect Model (FEM). The results of the study show that foreign direct investment has no effect on the sustainability of economic growth, government expenditure has a positive effect on the sustainability of economic growth and the nexus remittance has a positive effect on the sustainability of economic growth .
Penyusunan Sistem Pengelolaan Persediaan Dan Aset Tetap Berbasis Website Pada Usaha Penyewaan Alat Multimedia Lof Visual Tangon, Joseph N.; Wangarry, Andreas R.; Syaefudin, Fanesa I. M.; Kesek, Meike N.
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.876

Abstract

Efficient and effective management of inventory and fixed assets are two very important aspects in the sustainability of a business. However, in the digital era like today, the management of both aspects which is still manual can be an obstacle in achieving the desired level of efficiency and effectiveness. Lof Visual, as a multimedia equipment rental business, often faces challenges in managing various inventory and assets. Difficulty in conducting inventory and inaccuracy in assessing assets are some of the problems that can affect the accuracy of financial reports. This study aims to produce an efficient and effective website-based inventory and fixed asset management system. The purpose of this study is to implement the preparation of a website-based inventory and fixed asset management system in improving the management owned. The type of research used is qualitative research. The data collection methods used are interviews, observations, literature studies. The results of the study indicate that the system developed successfully meets user needs and can improve the efficiency of inventory and fixed asset management at Lof Visual.
The Effect of Credit Procedures, and Credit Interest Rates on the Decision to Take Credit at Commercial Banks in MSMEs in Bali Sukarnasih, Desak Made; Bhegawati, Desak Ayu Sriary
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.877

Abstract

This study examines the impact of interest rates and credit procedures on MSMEs' decisions to take loans from commercial banks. Using regression analysis, the research tests hypotheses with a sample of 100 MSMEs in Bali, selected from a population of 15,332 MSMEs using the Slovin method. Data was collected through a survey of MSMEs that had applied for or considered commercial bank loans in 2023. Results show that credit procedures have a positive and significant influence on MSMEs' loan decisions, while interest rates do not significantly affect their choices. These findings indicate that MSMEs prioritize the efficiency and ease of credit processes over interest rate considerations. The study highlights the importance of streamlining credit procedures to enhance financing access for MSMEs and recommends further research into other factors that may influence MSMEs' credit decisions. This research contributes to understanding the dynamics of MSME financing in the context of Bali's economic landscape.
Analisis Perputaran Persediaan dan Penjualan Terhadap Laba Bersih Pada PT Tunas Baru Lampung Tbk Saridawati; Kuswardani, Avrilla; Handayani, Nita Tri; Azizah, Zahra Nur
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.885

Abstract

Inventory turnover ratio has an important role for companies. Inventory turnover ratio is used to assess the efficiency of companies that can sell and replace inventory at a period. Inventory turnover ratio is needed to improve operational efficiency and corporate profitability. A high inventory turnover ratio indicates that the company is selling supplies quickly and inventory management is doing well. Meanwhile, if the inventory turnover ratio is low, it shows that the supply is not sold quickly, resulting in inventory buildup and high storage costs. This certainly affects the company's sales and profits. This study analyzed the effect of inventory turnover and sales on net profit in PT Tunas Baru Lampung Tbk from 2019 to 2023. The purpose of research on inventory turnover and sales analysis on net profit at PT Tunas Baru Lampung Tbk is to find out the effect of inventory turnover and sales on the company's net profit. This study analyzed the company's sales and profitability. This analysis study used a quantitative method by approaching financial ratios in the form of activity ratios. The data analyzed is the Annual Financial Report of PT Tunas Baru Lampung Tbk covering the Profit and Loss Report and the Financial Position Report from 2019 to 2023. The results of research on inventory turnover and sales analysis on net profit at PT Tunas Baru Lampung Tbk show that inventory turnover regarding the company's inventory management has an effect on sales. And the turnover of inventory against profit also affects the company's net profit. The increase in inventory turnover and the turnover of inventory to profit is in line with the increase in sales and net profit of the company. On the other hand, if the inventory turnover and inventory turnover against profit decrease, the company's sales and net profit also decrease.
Pengaruh Iklan dan Citra Merek terhadap Keputusan Pembelian Smartphone Xiaomi Mashuri, Dian Imami; Febrima, Achmad Yoki
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.886

Abstract

This research seeks to examine the impact of advertising and brand image on the purchasing decisions of Xiaomi smartphone users in Kota District, Pati Regency. The study employs multiple linear regression analysis, involving 97 respondents aged 17 and older who have either purchased or used a Xiaomi smartphone. The findings reveal that advertising significantly affects purchasing decisions, with a regression coefficient of 0.525 and a t-value of 5.503 (p < 0.05). Additionally, brand image also exerts a considerable influence, though to a lesser extent, with a regression coefficient of 0.208 and a t-value of 2.112 (p < 0.05). Together, these two variables account for around 39.4% of the variation in purchase decisions, underscoring the significance of effectively managing both advertising strategies and brand image to increase sales. The results indicate that although advertising plays a more substantial role, brand image also plays a key part in shaping consumer buying choices. This research recommends adopting a comprehensive marketing approach that also takes into account factors like product quality, pricing, and customer experience to further improve purchase outcomes.
GLOBAL TOURIST BEHAVIOR TRENDS IN THE NEW NORMAL ERA: REVENGE TOURSM PERSPECTIVE putra, yogi; Elfitra Desy Surya; Sitorus, Syahrial; Barus, Apriwati
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i02.890

Abstract

This study evaluates the relationship between memorable tourism experience, destination image, Place Attachment, Destination Accessibility, and Destination Quality Tourism Revenger Tourism influence related to Destination Loyalty. Using data from 370 self-administered questionnaires from two tourist attractions of interest in North Sumatra, Indonesia. Partial Least Squares Modeling is used to assess the hypotheses developed. Results reveal the significant impact of wellness tourism, Online Review of Tourist Destination, Characteristics of Destination Image, Memorable Tourist Experience, and revenue Tourism on destination loyalty. The purpose of this study further highlight the indirect effects of wellness tourism, Online Reviews of Tourist Destinations, Characteristics of Destination Image, and Memorable Tourist Experience on destination loyalty. Conceptually, this study offers a new understanding of the formation of tourist loyalty in the growth context of revenge tourism and the managerial implications of these findings discussed.
Pengaruh Transparansi, Akuntabilitas Dan Partisipasi Masyarakat Dalam Pengelolaan Dana Desa Di Kabupaten Biak Numfor Distrik Biak Timur Kampung Soryar Lussy, Michi; Bayu Utomo, Rochmad
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.898

Abstract

This study aims to determine the effect of transparency, accountability, and community participation on the management of village funds in Soryar Village, East Biak District, Biak Numfor. This type of qualitative research uses primary data by distributing questionnaires to respondents. The population in this study were all people who lived in Soryar Village, East Biak District, Biak Numfor Regency. The method used is purposive sampling so as to get 60 respondents but use 30 people outside the same district and sub-district. Based on the results of the t test that has been carried out to find out, that transparency and accountability have no significant effect on the management of village funds. Meanwhile, community participation is proven to have a significant effect on the management of village funds.
The Influence Of Domestic Investment, Foreign Investment, And Road Infrastructure Development On Economic Development Inequality In 8 Indonesian Provinces In 2013-2022 In The Perspective Of Islamic Economics Janah, Selin Puspo; Etika, Citra; Bahtiar, Muhammad Yusuf
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i02.899

Abstract

This study aims to determine the effect of domestic investment, foreign investment, and road infrastructure development on economic development inequality in 8 Indonesian provinces in 2013-2022 in the perspective of Islamic economics. The analysis was carried out by first calculating the Williamson Index as an indicator of inequality in economic development between regions. This research method uses a statistical panel data approach to the model Fixed Effect Model (FEM). This study explains that domestic investment and foreign capital planting have a positive and significant effect on economic development inequality. While the development of road infrastructure does not affect the inequality of economic development.
The Effect Of GDP And Foreign Investment On The Value Of Exports And Imports According To The International Trade Classification (Sitc) Standard Group In Indonesia In The Islamic Economic Perspective In 2013-2022 Oktafia, Selva; Citra Etika; Muhammad Yusuf Bahtiar
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i02.900

Abstract

International Trade (Export-Import) is one of the most important indicators in an economy. With the existence of international trade, every country in the world can exchange resources owned by each country, with the aim that there is no excess or shortage of resources in each country in the world. This study aims to analyze GDP and foreign investment on Export-Import (SITC). This study uses a quantitative approach with Error Correction Model (ECM) analysis method with Eviews 12. The Data used in this study are annual export-import data (SITC), GDP and foreign investment from 2013-2022. The type of research used in this study is Library Research. The results of this study showed that Gross Domestic Product in the short term does not affect the Export-Import (SITC), while in the short term negatif a significant negative effect on Export-Import (SITC). Foreign investment in the short and long term berpengaruh negatif has a significant negative effect on Export-Import (SITC) in Indonesia. In the Islamic economic perspective, international trade may be carried out on the condition that the product does not contain haram elements in it according to the Qur'an and Hadith.
Pengaruh Pertumbuhan Penjualan, Profitabilitas Dan Likuiditas Terhadap Struktur Modal Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022 Utami Matullesy, Putri; Rambe, Rizki Fillhayati; Indrafana, Iman
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.905

Abstract

This research aims to determine the effect of sales growth, profitability and liquidity on capital structure with firm size as a moderating variable. The population in this research consists of manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sampling technique used is purposive sampling with a sample of 70 companies over 5 years, resulting in 350 samples. The analysis technique employed in this research is Moderated Regression Analysis (MRA). Data collection techniques involve literature review and documentation through the official website of the Indonesia Stock Exchange, www.idx.co.id. The research results indicate that sales growth has no effect on capital structure, while profitability and liquidity have a significant negative impact on capital structure for manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2022 period. Furthermore, the Moderated Regression Analysis (MRA) results show that firm size could not moderate the impact of sales growth, profitability and liquidity on capital structure for manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2022 period.