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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 196 Documents
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SIKLUS AKUNTANSI PADA USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) LAUNDRY: KONSEP DAN IMPLEMENTASI Amyra Putri Wahyuzan; Diva Eldora Purba; Maura Rahma Azzahra; Femmi Lorisya Laiya; Jufri Darma
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.v5i2.905

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana siklus akuntansi yang diterapkan pada Usaha Mikro, Kecil, dan Menengah (UMKM) Laundry di Medan. Teknik pengumpulan data dalam penelitian ini meliputi dokumentasi dan wawancara dengan pemilik usaha. Berdasarkan hasil temuan, diketahui bahwa Usaha Mikro, Kecil, dan Menengah Laundry yang menjadi subjek penelitian hanya melakukan pencatatan pendapatan dan pengeluaran tanpa menerapkan sistem pencatatan siklus akuntansi yang sesuai dengan standar akuntansi yang berlaku. Hal ini menyebabkan kurangnya data keuangan yang tepat dan terstruktur, sehingga menyulitkan pemilik usaha untuk melakukan penelitian keuangan yang mendalam. Penelitian ini dirancang untuk membantu UMKM mengembangkan pendekatan pencatatan yang lebih sistematis untuk mendorong transparansi dan dukungan keuangan.
Management Inventory Produk Cat Menggunakan Metode Safety Stock dan Reorder Point Pada TB Gamping Pilihan Sukoharjo Edenniera Zefanya Christyani; Ari Susanti
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.v5i2.919

Abstract

This study aims to address inventory and demand fluctuations at TB Gamping Pilihan Sukoharjo through the application of Safety Stock and Reorder Point methods. Efficient inventory management is crucial for both manufacturing and trading companies to deal with market demand uncertainties and maintain operational stability. This research uses a descriptive qualitative method, with data collection techniques including in-depth interviews, document studies, and observation. The results show that the Safety Stock method helps the company anticipate stock shortages caused by supply chain disruptions or unexpected demand surges. Meanwhile, Reorder Point is used to determine the optimal time for reordering to prevent stockouts. Inventory calculations were tested using Microsoft Excel on 10 sample data items, showing that the inventory management system at TB Gamping Pilihan Sukoharjo operates accurately, with consistent Safety Stock and Reorder Point calculations. This study concludes that the application of these two methods can improve the efficiency of inventory management in the company
Enterprises Teori: Sebuah Kajian Teoritis Muhammad Fahreza Sihombing; Naswa Aprillia Putri; Nazwa Adinda; Siti Sri Wahyuni; Jufri Darma
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.v5i2.922

Abstract

This study examines Enterprise Theory in accounting, which emphasizes that companies are accountable not only to shareholders but also to all stakeholders, including employees, the government, society, and the environment. Using a qualitative approach through a systematic literature review based on the PRISMA protocol, this study analyzes the development, implementation, and challenges of applying this theory. The findings reveal that Enterprise Theory emerged in response to the limitations of Proprietary Theory and Entity Theory, which primarily focus on shareholders' interests. This theory highlights transparency and accountability in financial reporting by considering the distribution of value-added income. However, its implementation still faces challenges, such as the absence of binding regulatory standards, difficulties in measuring corporate social contributions, and differing stakeholder perceptions. These findings underscore the importance of integrating social and environmental aspects into modern accounting practices to help companies develop more sustainable business strategies that prioritize the well-being of all stakeholders.
PENGARUH LITERASI KEUANGAN, FINANCIAL SELF EFFICACY, LOCUS OF CONTROL, DAN FINTECH PAYMENT TERHADAP PERILAKU MANAJEMEN KEUANGAN MAHASISWA DI SOLORAYA Lusi Endah Mawarni; Ari Susanti
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.v5i2.923

Abstract

Financial digitalization shows significant developments in financial technology, and has an important impact on financial management of the community, especially students. This study aims to investigate the influence of financial literacy, financial self-efficacy, locus of control, and the use of fintech payments on students' financial management behavior. This study uses a quantitative approach involving a population of 100 active students surveyed in the Soloraya area. This study found that financial literacy, financial self-efficacy, locus of control, fintech payments have an effect on students' financial management behavior  
ANALISIS MINAT MASYARAKAT TERHADAP PRODUK DIGITAL PEGADAIAN SYARIAH DALAM KEMUDAHAN BERTRANSAKSI DI PT. PEGADAIAN SYARIAH CPS ARIEF RAHMAN HAKIM Tari Nopita Pratiwi; Chuzaimah Batubara; Sri Ramadhani
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.v5i2.936

Abstract

Pegadaian Syariah CPS Arief Rahman Hakim is a sharia financial institution engaged in financial services and other services that have main products of pawn financing and micro financing. This study aims to determine the Strategy and Obstacles of PT Pegadaian Syariah CPS Arief Rahman Hakim in providing convenience for customers to transact, and to find out how the public responds and interests in digital pawn service products. The approach to this research is Qualitative descriptive, with data collection methods, namely: interviews as supporting using documentation studies in accordance with the problems discussed. The results of the study concluded that PT Pegadaian Syariah CPS Arief Rahman Hakim implemented a strategy to provide convenience for customers in transacting using digital pawn products. PT Pegadaian Syariah CPS Arief Rahman Hakim is also still lacking in socialization, causing many local people who do not know about the existence of the digital pawnshop sharia product. The obstacles faced by PT Pegadaian Syariah CPS Arief Rahman Hakim in increasing the number of customers using digital products are triggered by the application system which often errors, do not have smartphones and prefer to come directly to the outlet.
OPTIMALISASI AKUNTANSI MANAJEMEN DALAM PENGAMBILAN KEPUTUSAN STRATEGIS DI PERUSAHAAN MANUFAKTUR Febryantahanuji Febryantahanuji; Eka Satria Wibawa; Nindi Anggi Wardani; Hendri Rasminto; Sri Wahyuning
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.v5i2.937

Abstract

This study aims to analyze the role of management accounting in supporting strategic decision making at PT ABC, a manufacturing company. Management accounting is seen as an important tool in providing relevant financial and non-financial information for planning, controlling, and evaluating performance (Langfield-Smith, 2008). The research method used is a case study with a qualitative approach, where data is collected through in-depth interviews with management and accounting staff, as well as analysis of internal company documents. The results of the study indicate that management accounting plays an important role in providing production cost information, profitability analysis, and performance reports, which are the basis for management in making strategic decisions such as determining selling prices, allocating resources, and planning production capacity (Chenhall & Moers, 2015). However, the study also identified several challenges, such as limitations in information systems and data integration between departments. The implication of this study is the need to improve management information systems and staff training to maximize the benefits of management accounting in strategic decision making. These findings are expected to contribute to the development of more effective management accounting practices in manufacturing companies (Hall, 2010).
Pengaruh Kualitas Layanan Terhadap Kepuasan Nasabah Dalam Bertransaksi Dibank Syariah (Btn Syariah) Diuniversitas Muhammadiyah Makassar Cecet Eriani; Buyung Romadhoni; Firman Syah
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.v5i2.939

Abstract

This research is a type of quantitative research with the aim of determining the Effect of Service Quality on Customer Satisfaction in Transactions at the Sharia Bank (BTN Syariah) of the Muhammadiyah University of Makassar. This sample was taken from the BTN Syariah Bank branch in Makassar City with a population of 5400 customers from September to the end of November 2024 and a sample of 98 customers. Based on the results of data research using statistical calculations regarding the effect of service quality on customer satisfaction in transactions at the Sharia Bank (BTN Syariah) of the Muhammadiyah University of Makassar, the author concludes that Service Quality has a positive and significant effect on customer satisfaction. Good service quality will increase customer satisfaction in transactions at the BTN Syariah Sharia Bank because it can be seen from the calculation results, namely a coefficient value of 0.638 and a significant value of less than 0.05, which is 0.001
PENGARUH KINERJA KEUANGAN DAN DIGITALISASI KEAMANAN TERHADAP KEPUASAN NASABAH BRILINK : STUDI KASUS PADA AGEN BRILINK EN MANDIRI Dwi Wahyu Setyaningsih; Aris Eddy Sarwono
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.v5i2.946

Abstract

This study aims to examine the effect of financial performance and digital security on customer satisfaction at BRILink EN Mandiri Agent. The research uses a quantitative survey method involving 100 respondents. Regression analysis shows that both financial performance and digital security have a significant and positive influence on customer satisfaction. These findings highlight the importance of improving digital security systems and financial management to enhance customer satisfaction and loyalty.
PENGARUH BELANJA MODAL, PAD, DAN PERTUMBUHAN EKONOMI TERHADAP FISCAL STRESS DI PROVINSI NUSA TENGGARA TIMUR Dini Setia Brinka Kadafuk; Markus A.K.B. Hallan; Maria I.H. Tiwu
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.v5i2.947

Abstract

Penelitian ini bertujuan untuk menguji pengaruh belanja modal, pendapatan asli daerah (PAD), dan pertumbuhan ekonomi terhadap Fiscal stress pada pemerintah kabupaten/kota di Provinsi Nusa Tenggara Timur. Sampel penelitian terdiri dari 22 kabupaten/kota selama periode 2020-2022, dengan teknik total sampling. Data yang digunakan merupakan data sekunder yang diperoleh dari BPS dan dianalisis menggunakan regresi data panel dengan EViews 12. Hasil penelitian menunjukkan bahwa secara simultan, belanja modal, PAD, dan pertumbuhan ekonomi berpengaruh terhadap Fiscal stress. Secara parsial, hanya belanja modal yang berpengaruh signifikan terhadap Fiscal stress, sedangkan PAD dan pertumbuhan ekonomi tidak berpengaruh signifikan. Ketiga variabel tersebut memiliki pengaruh negatif terhadap Fiscal stress.
PENGARUH BEBAN CSR DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Natalia Rambu Ina Mada; Markus A.K.B. Hallan; Filipus Argentano Guntur Suryaputra
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.v5i2.952

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility dan kinerja lingkungan terhadap kinerja keuangan dengan ukuran perusahaan sebagai variabel moderasi. Populasi dan sampel yang digunakan dalam penelitian ini adalah perusahaan sektor pertambangan dengan laporan tahunan dan laporan keberlanjutan tahun 2019-2023. Penelitian ini menggunakan pendekatan kuantitatif dengan pengambilan sampel yaitu metode purposive sampling sehingga diperoleh 12 perusahaan. Teknik analisa yang digunakan dalam penelitian ini menggunakan aplikasi statistik E-Views 12. Hasil analisis uji t menunjukkan hasil bahwa corporate social responsibility tidak berpengaruh terhadap kinerja keuangan, sedangkan kinerja lingkungan berpengaruh terhadap kinerja kaungan. Hasil uji MRA (moderated regression analysis) menunjukkan hasil bahwa ukuran perusahaan tidak memoderasi hubungan corporate social responsibility terhadap kinerja keuangan, sementara ukuran perusahaan memoderasi hubungan kinerja lingkungan terhadap kinerja keuangan.

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