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Contact Name
Danang
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lpkdgeneration2022@gmail.com
Phone
+6285726173515
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danang@stekom.ac.id
Editorial Address
Jl. Gatot Subroto No. 20, Kab. Semarang, Provinsi Jawa Tengah, 50226
Location
Kab. semarang,
Jawa tengah
INDONESIA
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
ISSN : 28278119     EISSN : 28097793     DOI : https://doi.org/10.55606/jurimea.v2i1
Core Subject : Economy,
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.
Articles 196 Documents
TANTANGAN EKONOMI SYARIAH DALAM MENGHADAPI MASA DEPAN DI ERA GLOBALISASI Siregar, Tetty Handayani; Nurhayati, Nurhayati; Anggraini, Tuti
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.v5i1.893

Abstract

The purpose of this study is to analyze the factors that influence the development of Islamic Economics. These challenges include integration with the global market, development of competitive products and services, preparation of supportive regulations, and increasing public education and awareness. An integrated and collaborative strategy is needed to answer these challenges, involving the active role of the government, Islamic financial institutions, academics, and the community. This research method uses descriptive qualitative with data sources in the form of journals and books related to Islamic economics. The results of the study show that Islamic Economics faces increasingly diverse challenges along with the development of the global economy in the era of globalization. Dynamics such as changes in the structure of the global economy, the impact of technology, and innovation place Islamic Economics in a strategic position as well as full of challenges. This paper explores the main challenges faced by Islamic Economics in responding to future needs in the global era
PERANAN ‘URF DAN ADAT DALAM PEMBENTUKAN HUKUM ISLAM DAN IMPLIKASINYA TERHADAP EKONOMI SYARIAH Susanty, Widya; Nurhayati, Nurhayati; Anggraini, Tuti
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.v5i1.895

Abstract

The purpose of this study is to analyze the role of 'urf and custom in the formation of Islamic law and its implications for Islamic economics. This study uses a qualitative approach with a library study method to explore the role of 'urf and customary customs in the formation of Islamic law and its impact on Islamic economics. Research data were collected from various literatures, such as books, journals, manuscripts. Document analysis techniques were applied to understand the concept of 'urf and custom from the perspective of Islamic law and its application in the contemporary socio-economic context. The results of the study indicate that Islamic economics, custom ('urf) has a significant role as one of the sources of law that can be used to answer contemporary economic problems. The application of 'urf in Islamic economics can be seen in the activities or transactions of buying and selling salam, bay al wafa' contracts, providing guarantees for the purchase of electronic goods, handover in single currency transactions (taqabuth) and others. Customs help shape local economic practices according to the needs of the community, such as in the buying and selling system, determining marriage dowries, economic cooperation, and distributing zakat and waqf.
ANALISIS IMPLEMENTASI BUDAYA KERJA SEBAGAI UPAYA MENINGKATKAN OPERASI JASA DAN KUALITAS KARYAWAN DI UD. BOEROQ MOTOR CYCLE (BMC) KARANGASEM JENU TUBAN Rismaya Nikmatul Hida Saskia Putri; Nurul Badriyah; Edy Susanto
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.v5i1.908

Abstract

This research is motivated by the importance of the role of human resources (HR) in achieving company goals. A good work culture is believed to improve the quality of HR and achieve company targets. The purpose of this study is to describe and analyze the role of work culture in improving service operations and employee quality at UD. Boeroq Motor Cycle (BMC) Karangasem-Jenu-Tuban. This study uses a descriptive qualitative approach with a phenomenological research type. The results of the study indicate that work culture plays a role as a set of knowledge that is the foundation of a person's life. Work culture also plays a role in improving service operation management through indicators such as quality standards and production design according to consumer demand. The implementation of work culture at UD. BMC is able to create positive values ​​that can be applied and developed into company regulations. This study is expected to encourage employees to improve service operations and self-quality, so that the company's vision and mission are achieved. The implication of this study is the importance of implementing a good work culture to improve employee performance and achieve company goals.
ZAKAT PRODUKTIF DAN PENINGKATAN KESEJAHTERAAN MUSTAHIK: STUDI PEMBERDAYAAN EKONOMI BERBASIS SYARIAH Nur Aeni
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (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.v5i2.914

Abstract

Productive zakat is an Islamic economic instrument with significant potential to improve the welfare of mustahik through Sharia-based economic empowerment. This study aims to analyze the effectiveness of productive zakat in enhancing the living standards of mustahik and to identify the key factors contributing to its success. This research employs a qualitative approach using a case study method on several productive zakat programs implemented by zakat management institutions in Indonesia. The findings indicate that productive zakat not only increases mustahik’s income but also promotes economic independence and strengthens their social resilience. The key success factors of these programs include continuous mentoring, transparent governance, and synergy among various stakeholders. The implications of this study highlight the importance of optimizing the management of productive zakat to contribute more significantly to poverty alleviation and the creation of a more inclusive economy.
Pengaruh Komitmen Profesional, Moral Reasoning dan Budaya Organisasi Terhadap Keputusan Etis Auditor Independen Gede Mandirta Tama; Ida Ayu Gede Danika Esa Pradnyani; Made Konny Koswara
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 4 No. 1 (2024): 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.v4i1.915

Abstract

This study aims to empirically prove: (1) the effect of professional commitment on the ethical decisions of independent auditors, (2) the effect of moral reasoning on the ethical decisions of independent auditors and (3) organizational culture on the ethical decisions of independent auditors. The population of this study is independent auditors in the capital market at KAP in East Java and West Java regions registered with the OJK. The sampling method using total sampling technique obtained a sample of 59 people. Data comes from primary data in the form of respondents' answers to questionnaire statements. The data analysis technique used is the partial least square (PLS) model. The results of this study indicate that professional commitment, moral reasoning and organizational culture have a positive effect on ethical decisions at KAP in the East Java and West Java regions registered with the OJK.
Pengaruh Implementasi Good Corporate Governance Terhadap Sustainable Development Goals Ida Ayu Gede Danika Esa Pradnyani; Gede Mandirta Tama; Happy Herawati
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 4 No. 2 (2024): 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.v4i2.916

Abstract

This study aims to prove empirically: (1) the effect of auditor competence on audit quality, (2) the effect of the accounting profession on audit quality and (3) the effect of the role of skepticism on audit quality at KAP Bali and Java Region. The population used in this study were auditors who worked at KAP Bali and Java Region (not branches) totaling 372 auditors. The sampling technique in this study used purposive sampling method with a sample size of 258 auditors consisting of junior auditors, senior auditors and partners. The data analysis technique used is descriptive analysis and structural equation model (SEM-PLS). The results of this study indicate that the measurement of auditor competency variables, the accounting profession and the role of professional skepticism have a positive effect on audit quality.
Pengaruh Kompetensi Sumber Daya Manusia, Kinerja Manajerial Dan Job Relevant Information Terhadap Penerapan Anggaran Koperasi Nyoman Sri Padmini; Made Konny Koswara; Gede Mandirta Tama
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 4 No. 1 (2024): 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.v4i1.921

Abstract

This study aims to prove empirically: (1) the effect of human resource competence, (2) managerial performance and (3) job relevant information on the implementation of the cooperative budget implemented in Buleleng Regency, Bali. Descriptive quantitative method is one type of research applied in this study. The data sources used in this study used primary data in the form of questionnaires given directly to respondents. This research was conducted at cooperatives in Buleleng Regency with a total research sample of 74 cooperatives obtained from the Slovin formula. Tenik sampling based on Proportional cluster sampling and obtained the number of respondents in this study as many as 222 respondents. . The results of this study indicate that human resource competencies, managerial performance and job relevant information have a positive and significant effect on the implementation of the cooperative budget in Buleleng Regency, Bali Province.
PENCATATAN AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH: PADA UMKM KERIPIK SAMBAL SIBOLGA Khairani Alawiyah Matondang; Titian Dhea Fresensia Purba; Kesia Septina Putri Tarigan; Alexa Angelica Br Nababan; Jessica Br Simanungkalit
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (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.v5i2.934

Abstract

Accounting is information that processes transaction data and economic activities into useful financial information for parties to evaluate the performance and economic condition of a business. This research was conducted to determine the extent of the implementation of accounting record-keeping practices in MSMEs (Micro, Small, and Medium Enterprises) to support accurate economic activities, even within the scope of micro businesses. The sample for this study was taken from a type of MSME in the snack food industry, namely KERIPIK SAMBAL SI BOLGA. This research uses a descriptive qualitative method, collecting primary and secondary data through unstructured interviews via WhatsApp with the owner of the Kripik Sibolga business. The results of the study, based on the conducted research and discussion, show that the MSME KERIPIK SAMBAL SIBOLGA still performs accounting record-keeping in a very simple manner, as is common among MSMEs, where records are only made during sales transactions and are noted in a receipt book.
Analisis Pelayanan Publik Menggunakan Customer Relationship Management Model Sela Taramita; Zena Lusi
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (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.v5i2.943

Abstract

This research is motivated by efforts to develop digital services to improve the quality of electronic government-based services at the Population and Civil Registration Service (Disdukcapil) of Palembang City. This study applies the Customer Relationship Management (CRM) model approach to 10 areas of public services available on the official website of the Palembang City Disdukcapil. The variables used in this study include commitment to information technology (IT), IT-related communication, service quality, and customer satisfaction in utilizing digital-based services. The research method used is descriptive with a quantitative approach. Data collection was carried out through a Google Form-based questionnaire, which was distributed via WhatsApp social media to the Palembang City community as respondents. The results of the study processed using SPSS showed that the data tested for validity were declared valid. The reliability test produced a Cronbach's Alpha value of 0.982, which exceeded the standard of 0.7, indicating high data consistency. Meanwhile, the results of the analysis using AMOS showed that the level of customer satisfaction in using the Disdukcapil website reached 95% for the commitment variable, 94% for the communication variable, and 95% for the service quality variable. Overall, this study shows that customer satisfaction with the digital services of the Palembang City Population and Civil Registry Office is in the good category. The results of this study are expected to provide insight and recommendations for the government in designing policies to improve the quality of electronic government services in the city of Palembang.
Pengaruh Ukuran Perusahaan dan Kinerja Lingkungan Terhadap Penerapan Akuntansi Manajemen Lingkungan (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023): Studi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023 Aliya Fadilah; Ranti Pujie Lestari; Novie Susanti Suseno
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (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.v5i2.897

Abstract

This study aims to analyze the influence of company size and environmental performance on implementing environmental management accounting (EMA) in mining companies listed on the Indonesia Stock Exchange (IDX) for 2019-2023. This research adopts a descriptive-verificative method with a quantitative approach, utilizing secondary data such as financial reports, sustainability reports, and PROPER ratings. The findings indicate that company size significantly affects the implementation of EMA, where larger companies are more capable of adopting EMA practices due to their greater resources. Environmental performance also significantly impacts EMA implementation, as companies with higher PROPER ratings tend to be more transparent and proactive in managing environmental impacts. Simultaneously, both variables contribute significantly to the adoption of EMA. The implications of this study highlight the critical role of EMA in supporting corporate sustainability through better environmental management.