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Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Published by Badan Perencanaan, Penelitian dan Pengembangan Daerah, Kabupaten Semarang
ISSN : 28278119     EISSN : 28097793     DOI : https://doi.org/10.55606/jurimea.v2i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi adalah untuk menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai Ilmu bidang Manajemen, Ekonomi Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia, dalam melakukan pertukaran informasi tentang hasil-hasil penelitian terbaru yang telah dilakukan. Jurnal ini terbit bulan Maret, Juli dan November.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 148 Documents
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PENGARUH DER, EPS, DAN ROA TERHADAP HARGA SAHAM PERUSAHAAN FARMASI DI BEI PERIODE 2020-2023 Windy Nur Octaviana; Umi Nadhiroh; Nurali Agus Najibul Zamzam
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i1.860

Abstract

Analyzing the effect of DER (Debt Equity Ratio), EPS (Earning per Share) and ROA (Return On Asset)s on stock prices is the purpose of this study. The study involved is all pharmaceutical companies listed on the IDX as a population and produces 11 companies as a population which are then selected through purposive sampling techniques and produce 9 pharmaceutical companies. Regression data panel uses E-views 9 software as its analysis method. The research findings show that there is no partial effect between DER and the stock prices of pharmaceutical companies listed on the IDX in 2020-2023. There is a partial effect between ROA and EPS on the stock prices of pharmaceutical companies listed on the IDX in 2020-2023, and there is a simultaneous effect between DER, EPS and ROA on the stock prices of pharmaceutical companies listed on the IDX in 2020-2023. Thus, it is necessary to pay more attention to the financial performance of EPS and ROA aspects, which can provide positive signals for investors and affect the stock price.
PENGARUH GAJI DAN INSENTIF TERHADAP KESEJAHTERAAN KARYAWAN DI PT WISMILAK INTI MAKMUR SURABAYA Achmad Zaenal Arifin; Ida Aju Brahma Ratih
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i1.861

Abstract

Salaries and incentives are not merely factors that fulfill employees' fundamental needs but also serve as motivators to enhance performance and well-being. This study aims to examine the significant influence of salary and incentives on employee well-being at PT Wismilak Inti Makmur, Surabaya. Employing a quantitative research method, this study utilized questionnaires as the data collection instrument, targeting a sample of 50 employees. The variables studied include Salary (X1), Incentives (X2), and Employee Well-being (Y). The findings reveal that the F-test yielded an F-value of 30.623, exceeding the F-table value of 2.81, with a significance level of 0.001 < 0.05. The t-test indicates that variable X1 has a t-value of 3.516 compared to a t-table value of 2.011, while variable X2 has a t-value of -7.521 compared to a t-table value of 2.011. This suggests that Incentives (X2) have a significant but negative influence on Employee Well-being (Y). The determination coefficient test shows an R² value of 0.566, implying that Salary (X1) and Incentives (X2) collectively explain 56.6% of the variance in Employee Well-being (Y). The study concludes that Salary (X1) has a positive influence on Employee Well-being.
ANTESEDEN DAN KONSEKUENSI DARI CUSTOMER ATTITUDE DALAM INDUSTRI SKINCARE DI INDONESIA Azra Zinedine Rahman; Fatik Rahayu
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i1.875

Abstract

The skincare industry in Indonesia is experiencing rapid growth, driven by social media and the preferences of Generation Z and Millennials. This study examines the influence of influencer credibility, influencer attractiveness, and online customer reviews on consumer attitudes, as well as their impact on brand awareness, brand loyalty, and repurchase intention. Using a quantitative approach, a survey was conducted with 209 respondents who follow beauty influencers and purchase recommended products. Structural Equation Modeling (SEM) analysis reveals that influencer credibility and online customer reviews significantly influence consumer attitudes, leading to increased brand awareness and brand loyalty. However, influencer attractiveness does not have a significant effect on consumer attitudes. Furthermore, brand awareness positively contributes to repurchase intention, while brand loyalty does not show a significant impact. These findings provide insights for companies to optimize influencer-based marketing strategies in the increasingly competitive beauty industry.
ANALISIS KINERJA PENGELOLAAN ZAKAT DALAM ASPEK MANAJEMEN SYARIAH: Pada BAZNAS Kabupaten Tebo Deni Yulia Citra; Efni Anita; Aztyara Ismadharliani
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i1.877

Abstract

This study investigates the performance of zakat management at the National Zakat Amil Agency (BAZNAS) in Tebo Regency, with a focus on alignment with sharia management principles. This research identifies several important factors that contribute to suboptimal management of zakat funds, including a lack of public awareness about BAZNAS, low public participation in zakat distribution, and significant geographic challenges that hinder access to zakat services. Interviews with key stakeholders revealed that many individuals prefer to give zakat directly to recipients, which undermines BAZNAS' effectiveness in managing these funds. This study highlights the need for increased outreach and educational initiatives to increase awareness and encourage community involvement in zakat programs. Additionally, this underlines the importance of establishing regional regulations to promote zakat contributions through BAZNAS. The findings show that overcoming these challenges is critical to improving zakat management and maximizing its benefits to society.
PENGARUH AKUNTANSI DIGITAL, LITERASI KEUANGAN DAN INKLUSI KEUANGAN TERHADAP KINERJA UMKM DI KOTA JAMBI Sevia Pasaribu; Fitrini Mansur; Misni Erwati
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i1.880

Abstract

This study aims to analyze the impact of digital-based accounting, financial literacy, and financial inclusion on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Jambi City. The challenges faced by MSME actors, such as the low utilization of digital accounting, limited financial literacy, and difficulties in accessing capital, significantly affect their performance. The research employs a quantitative approach, collecting data through questionnaires using a Likert scale. The obtained data were analyzed using SPSS version 26. The results indicate that digital accounting, financial literacy, and financial inclusion have a significant impact on the performance of MSMEs in Jambi City.
OPTIMALKAN KEUNTUNGAN MENGGUNAKAN PROGRAM LINEAR DENGAN METODE SIMPLEKS PADA PRODUKSI DONAT KYUS Palahudin Palahudin; Muhamad Rizki Akbar; Khomsah Kamilah; Andini Anastasia; Rismawati Rismawati; Firmansyah Firmansyah
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i1.882

Abstract

This study aims to optimize the profit of donut production at UMM Donat Kyus through the application of the simplex method. By using a linear programming approach, this study analyzes the most effective combination of donut production to maximize profits. Research data were obtained through interviews and direct observation of the donut production process, including the amount of raw materials, production time, production costs, production capacity, and profit per day. The results showed that the optimal production combination was 46 pcs of potato donuts and 29 pcs of regular donuts per day, which has the potential to generate profits between IDR 100,000 to IDR 140,000 per day. This study highlights the importance of effective resource management in achieving maximum profits at UMKM Donat Kyus. These findings provide significant implications for production decision making in similar UMKM, so that it can increase business efficiency and profitability
PENGARUH MODAL USAHA DAN TENAGA KERJA TERHADAP PENDAPATAN UMKM BATU BATA DI KOTA JAMBI Ulfatun Nadhiro; Fitri Mansur; Riski Hernando
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i1.883

Abstract

This study aims to determine the effect of business capital on the income of Brick MSMEs in Jambi City, to determine the effect of labor on the income of Brick MSMEs in Jambi City, and to determine the effect of business capital and labor on the income of Brick MSMEs in Jambi City. This study is a quantitative descriptive study using primary data obtained from distributing questionnaires. The study used an analysis tool in the form of SPSS 25.0. The results of the study indicate that business capital can have a partial effect on the income of Brick MSMEs in Jambi City, labor can have a partial effect on the income of Brick MSMEs in Jambi City, and business capital and labor can have a simultaneous effect on the income of Brick MSMEs in Jambi City.
ANALISIS KEBIJAKAN MONETER DALAM MENDUKUNG PEMBANGUNAN BERKELANJUTAN Rifai, Alwi; Fauzan Najib; Lubis, Muhammad Iqbal Asy' ari; Rifki Maulana; Tengku Muhammad Rafly Rachman; Sari Wulandari
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i1.884

Abstract

Sustainable development is a global agenda that includes three main pillars: economic, social and environmental sustainability. Monetary policy, as an important instrument in the economy, has the potential to support sustainable development through controlling inflation, managing interest rates, and regulating liquidity. However, the implementation of these policies often faces challenges, such as unequal distribution of economic benefits, low financial literacy, and resistance to the transition to a green economy. This research uses a qualitative approach with a descriptive-analytical design. Data was collected through document analysis, policy reports, statistical data from Bank Indonesia, as well as literature studies from accredited journals. The research results show that monetary policy in Indonesia has contributed to economic stability through controlling inflation and strengthening the exchange rate. Bank Indonesia has also developed green financial instruments, such as green sukuk, to support environmentally friendly projects. However, challenges remain, including dependence on commodity exports, inadequate financial infrastructure, and a lack of coordination between monetary and fiscal policy. Increasing the effectiveness of monetary policy in supporting sustainable development requires synergy with fiscal policy, structural reform and innovation in financial inclusion. Public financial literacy and incentives for the green sector are important strategic steps. With a holistic approach, monetary policy can be the main catalyst for achieving sustainable development goals in Indonesia.
ANALISIS PENERAPAN PRAKTIK AKUNTANSI MANAJEMEN DALAM MENINGKATKAN EFISIENSI PENGELOLAAN PADA UMKM GARUT Shofa Nurul Hakim; Mira Amelia; Novie Susanti Suseno
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i1.889

Abstract

Micro, Small and Medium Enterprises (MSMEs) have a vital role in the Indonesian economy, but still face various challenges in financial management. This study aims to analyze the application of management accounting practices in improving management efficiency in MSMEs in Garut Regency. Using a descriptive qualitative research method, the study involved three MSMEs namely Raran Cell, Ladu Bayongbong, and Jajanan Teh Oca as the main informants. Data were collected through interviews and observations with a focus on three aspects: organizing, capital decision-making, and implementation of management accounting practices. The results show that although the three MSMEs still use a simple organizing system, the application of management accounting practices has improved the efficiency of managing their businesses. This research contributes practically to improving efficiency and effectiveness in management accounting practices.
PENGARUH ROTASI DAN MUTASI TERHADAP KINERJA KARYAWAN IAIN CURUP Topan Alparedi
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i1.890

Abstract

This research evaluates the impact of transfers and rotations on the performance of IAIN Curup employees regarding human resource management by offering alternatives to improve employee performance. The object of the research is the employees of IAIN Curup. Cluster Random Sampling was used to determine the research respondents because the research population comes from various units, with employees representing the units acting as samples. The total number of samples was 101. To test the influence of rotation and mutation on employee performance, this study uses quantitative analysis with several levels of statistical tests, and to determine how rotation and mutation affect the performance of IAIN Curup employees, multiple linear regression is used. The test results for the independent variable, the rotation variable (X1), obtained a Sig. value of 0.012 and the mutation variable a Sig. value of 0.000, while in the test using an alpha of 0.05, this means the decision is to reject Ho and accept Ha, which can be interpreted that rotation and mutation have a positive and significant effect on employee performance and both hypotheses are proven. Based on the research, several conclusions can be drawn from this study: (1) Rotation has a significant impact on the performance of IAIN Curup employees. This proves that for existing positions, providing skill development and clear career management will improve employee performance. (2) Mutation has a significant impact on the performance of IAIN Curup employees. This shows that with proper implementation of mutation, performance will improve.

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