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Contact Name
Danang
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lpkdgeneration2022@gmail.com
Phone
+6285726173515
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danang@stekom.ac.id
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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 281 Documents
Analisis Forecasting Produksi, Volume Ekspor, dan Ketersediaan Karet Di Indonesia Tahun 2025–2029 dwi anggriani; MUHAMMAD ABDI; FAHMI APRIYANSYAH; NASRULLAH HIDAYAT; SHABILLA AISYAH; WANDIRA ANZANI; SAM DEVA NASRA SINULINGGA
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): MARET : 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.v6i1.1825

Abstract

Penelitian ini bertujuan untuk menganalisis dan memproyeksikan perkembangan produksi, volume ekspor, dan ketersediaan karet alam di Indonesia pada periode 2025–2029 menggunakan metode Autoregressive Integrated Moving Average (ARIMA). Data yang digunakan merupakan data sekunder deret waktu dari tahun 1980–2024 yang diperoleh dari Badan Pusat Statistik (BPS) dan Kementerian Pertanian. Proses analisis dilakukan melalui tahapan uji stasioneritas, analisis correlogram, pemilihan model terbaik, serta peramalan menggunakan perangkat lunak Eviews 12. Hasil penelitian menunjukkan bahwa model terbaik untuk masing-masing variabel adalah ARIMA (1,1,1) untuk produksi, serta ARIMA (0,1,1) untuk volume ekspor dan ketersediaan karet. Hasil peramalan memperlihatkan tren peningkatan pada ketiga variabel selama periode 2025–2029, di mana produksi diperkirakan meningkat dari 2,33 juta ton menjadi 2,43 juta ton, ekspor naik dari 1,67 juta ton menjadi 1,73 juta ton, dan ketersediaan domestik juga menunjukkan peningkatan bertahap hingga mencapai sekitar 0,82 juta ton pada akhir periode proyeksi. Temuan ini mengindikasikan bahwa prospek sektor karet Indonesia cenderung positif dan berkelanjutan, meskipun diperlukan upaya peningkatan produktivitas, penguatan industri hilir, dan efisiensi rantai pasok untuk memperkuat daya saing dan ketahanan sektor karet nasional di masa mendatang.
Sarana Prasarana dan Keefektifan Pelayanan: Evaluasi Kinerja pada Laboratorium Bisnis Politeknik Negeri Bandung Tita Adysti; Fauzan Hammam Da’watudin
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): MARET : 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.v6i1.1835

Abstract

Technological advancements in the retail sector require vocational education institutions to provide practical learning environments that accurately reflect real industry operations. The Business Laboratory at Politeknik Negeri Bandung is designed as a training facility where students engage directly in retail service activities, including cashier operation, product display arrangement, and customer interaction. Therefore, the quality of facilities within this laboratory plays a crucial role in supporting students’ service performance during practical sessions. This study aims to evaluate the condition of the facilities provided in the Business Laboratory and examine their role in enhancing the effectiveness of student-led services. A quantitative approach with descriptive and verificative methods was employed by distributing questionnaires to actual customers who shop at the laboratory. The results indicate that physical facilities and operational equipment function well and assist students in delivering faster, more accurate, and more comfortable services. However, certain supporting facilities and inventory management aspects still require improvement to ensure a better customer experience. Overall, this study highlights that continuous and adaptive facility management is essential to align vocational practice with technological developments in the retail industry and to prepare students as competent future professionals capable of meeting workplace demands
Pengaruh Faktor Internal dan Eksternal Terhadap Ketidaktepatan Waktu Penyampaian Laporan Keuangan Auditan Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Siti Muarifah; Ridwan Jaza'i
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): MARET : 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.v6i1.1840

Abstract

One of the most important measures of accountability and transparency in public firms is the promptness with which audited financial reports are submitted. Listed businesses on the Indonesia Stock Exchange (IDX) continue to often experience financial reporting delays, especially in recent years. This can result in information asymmetry and worse market efficiency. Thus, the purpose of this study is to examine how internal and external factors affect the tardiness of audited financial report submissions among firms listed on the IDX between 2024 and 2025. This study uses a descriptive-verificative strategy in conjunction with a quantitative approach. Purposive sampling was used to pick samples based on corporations that regularly published audited financial reports, yielding 77 suitable firms. The official IDX website's yearly reports and publishing dates provided secondary data. Data analysis was conducted using multiple linear regression with SPSS version26. The findings show that all independent factors have a considerable simultaneous impact on the tardiness of audited financial report submissions. Related party connections and PAF modifications significantly and favourably affect reporting delays, whereas profitability, audit committee turnover, and audit opinions show no significant effect. These findings reveal that structural and technical factors—such as inter-entity complexity and auditor rotation—are more influential in causing reporting delays than financial performance factors. In conclusion, improving corporate governance effectiveness, strengthening digital reporting systems, and implementing efficient auditor rotation planning are essential to minimize reporting delays and enhance transparency in Indonesia’s capital market.
Pengaruh Harga dan Kualitas Produk terhadap Keputusan Pembelian di Kalangan Mahasiswa Manajemen UNIMED (Studi Kasus : Fore Coffee) Olivia Sembiring; Azri Nuansa Indah Nasution; Nadia Natalia Sinurat; Azra Lena Nuraina; Nicko Fernando Rajagukguk; Nurul Wardani
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): MARET : 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.v6i1.1843

Abstract

This study was conducted to analyze the influence of price and product quality on purchasing decisions among Management students at Medan State University with a case study on Fore Coffee. This study used a quantitative approach with a survey method using a Google Form-based questionnaire. The research sample consisted of 60 respondents randomly selected from the student population who had purchased Fore Coffee products in the last three months. Data were analyzed using validity, reliability, normality, multicollinearity, heteroscedasticity, multiple linear regression, t-test, and F-test tests using IBM SPSS Statistics 27. The results of the analysis assessed that the price variable had a significant effect on purchasing decisions with a significance value of 0.030 (<0.05), while product quality had no significant effect with a significance value of 0.948 (>0.05). Simultaneously, price and product quality had a significant effect on purchasing decisions, which was indicated by an adjusted R square value of 0.44, which means that both independent variables explained 44% of the variation in purchasing decisions. Thus, the results show that the price factor is the most influential factor in students' purchasing decisions for Fore Coffee products differentiated by product quality
Integrasi FOMO dan Literasi Keuangan dalam Membentuk Model Keputusan Investasi IPO yang Lebih Rasional Khomisatul Fitri; Asmaul Layli; Nuzul Fatiha; Tasya Tasya; Joni hendra
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): MARET : 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.v6i1.1844

Abstract

The growing participation of retail investors in Initial Public Offerings (IPOs) indicates that investment decisions are shaped not only by rational analysis but also by psychological dynamics such as FOMO, which arises from social pressure, market euphoria, and fear of missing potential gains. This study aims to examine how FOMO influences impulsive decision-making in IPO investments and how financial literacy mitigates this influence, ultimately shaping more rational investment behavior. This research employs a literature review approach, collecting data from national and international journals, official financial institution reports, and relevant academic publications, which were then analyzed using content analysis to identify conceptual patterns and variable relationships. The findings reveal that FOMO strongly drives impulsive behavior, particularly among investors with low literacy levels, while financial literacy functions as a cognitive regulator that reduces impulsivity and enhances decision quality. The study concludes that the integration of FOMO and financial literacy forms the IPO Rationality Model, offering a new conceptual framework for understanding modern investment behavior and providing practical implications for investor education, regulatory policy development, and risk-mitigation features in digital investment platforms
Strategi Transformasi Digital dan Keberlanjutan: Tinjauan Literatur Manajemen Strategik Albertus Setyo Sumargo; Glenda Angeli; Achmad Solechan; Rina Diah Wahyuningsih; Anna Erlina Christianti
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): MARET : 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.v6i1.1845

Abstract

This study conducts a systematic literature review (SLR) to examine how digital transformation intersects with sustainability agendas at the corporate strategy level. The SLR follows evidence-informed management principles, including research question formulation, inclusion–exclusion criteria, systematic searching, and thematic synthesis. A total of 20 selected articles were analyzed and classified into five clusters: Digital Transformation (DT), Sustainability Strategy (SS), Digital–Sustainability Integration (INT), SLR Methodology (MET), and Strategic Theoretical Foundations (THEO). The review reveals a shift in the literature from parallel approaches toward strategic integration through the concept of twin transformation/twin transition, where digital and sustainability transformations should be designed and implemented simultaneously. Digital technologies (AI, IoT, big data, cloud, platforms) act as enablers of ESG performance, mainly through process efficiency, data transparency, green innovation, and ecosystem orchestration. However, DT does not automatically generate positive sustainability outcomes, as environmental trade-offs, rebound effects, and non-linear impacts may arise when digitalization is not aligned with ESG objectives. This study highlights the importance of aligning digital and sustainability strategies, strengthening ethical technology governance, developing dynamic capabilities, and designing digital-sustainable business models as a basis for sustainable competitive advantage. The findings also suggest future research agendas on measuring integration of digital transformation and business sustainability.
Profit and loss sharing: Antara Nilai Etika dan Implementasi dalam Praktik Perbankan Syariah Khusnul Lailia; Nafis Irkhami
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): MARET : 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.v6i1.1863

Abstract

Penelitian ini membahas konsep Profit and Loss Sharing (PLS) sebagai sistem pembiayaan utama dalam perbankan syariah yang menekankan prinsip keadilan, transparansi, dan pembagian risiko secara proporsional antara pemilik modal dan pengelola usaha. PLS dipandang sebagai alternatif terhadap sistem bunga konvensional yang dinilai tidak adil dan berpotensi menimbulkan ketimpangan ekonomi. Namun, dalam praktiknya, penerapan PLS menghadapi berbagai tantangan, seperti munculnya risiko moral hazard akibat asimetri informasi, lemahnya pengawasan, serta ketidakpatuhan terhadap prinsip syariah. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi pustaka yang bersumber dari jurnal ilmiah, buku, dan laporan penelitian. Hasil kajian menunjukkan bahwa permasalahan utama dalam implementasi PLS terletak pada perilaku nasabah dan kelemahan sistem monitoring bank, yang dapat menyebabkan penyalahgunaan dana dan manipulasi laporan usaha. Oleh karena itu, diperlukan penguatan regulasi, peningkatan literasi keuangan syariah, serta pemanfaatan teknologi seperti fintech dan blockchain untuk meningkatkan akuntabilitas dan kepercayaan publik. PLS berpotensi menjadi fondasi sistem ekonomi Islam yang lebih beretika dan berkeadilan jika diterapkan dengan prinsip syariah yang konsisten.
Pengaruh Komunikasi terhadap Efektivitas Penerapan Prinsip Manajemen Kantor dalam Pengelolaan Kegiatan Belajar pada Mahasiswa Jurusan Administrasi Niaga Politeknik Negeri Bandung Nabila Zahra Nurjanah; Keysha Nadhiera Putrya
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): MARET : 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.v6i1.1884

Abstract

This study aims to determine the impact of communication on the effectiveness of the implementation of office management principles (POAC) in managing learning activities for students in the Business Administration Program at Politeknik Negeri Bandung. This research uses a descriptive quantitative approach with simple linear regression analysis. Data was collected through a questionnaire consisting of 26 items measured with a Likert scale. The results show that communication has a significant impact on the effectiveness of the implementation of POAC. Overall, the regression model indicates that communication explains 49.9% of the variance in POAC effectiveness. These findings suggest that good communication plays an important role in improving the effectiveness of learning activities through better planning, organizing, actuating, and controlling
Halal Heritage Tourism The Governance And Innovative Models Of Halal Heritage Tourism in Asia: Integrating Adat. Sharia Guarantee, and Sustainable Experience Economy Anggista Setia Kurniawan; Eko Riyan Dalu; M Riyansah; Mardanita Zahra; Maisyah Maisyah; Joni Hendra K
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): MARET : 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.v6i1.1902

Abstract

Halal tourism in Asia has grown into a strategic sector that significantly contributes to regional economic development. As home to the world’s largest Muslim population, Asia continues to experience increasing demand for halal-friendly travel services. The development of halal tourism encompasses various aspects such as halal food certification, Muslim-friendly accommodations, prayer facilities, and Sharia-compliant tourism activities. In addition, digitalization through halal travel applications and virtual tours of Islamic heritage sites accelerates access to information and enhances traveler convenience. The integration of local culture with Islamic values strengthens destination character and provides unique, authentic travel experiences. Supporting industries such as halal culinary businesses, modest fashion, and halal travel services are also rapidly expanding, creating a broad and sustainable halal economic ecosystem. Halal destination branding across Asia is reinforced through digital campaigns, government collaboration, and standardized service provision. The concept of halal green tourism is becoming increasingly relevant as it combines environmental sustainability principles with Islamic teachings on nature preservation. International collaboration between Muslim and non-Muslim countries further expands halal travel routes and enhances cross-cultural cooperation. Overall, halal tourism in Asia not only presents economic opportunities but also serves as a medium for cultural diplomacy, local identity strengthening, and the development of an inclusive tourism industry. With proper strategies and continuous collaboration, Asia has the potential to become the future global center of halal tourism
Pengaruh Modernisasi Penjualan Kopi Jago Melalui Gerobak Keliling Terhadap Kepuasan Pelanggan Nur Kholifatun Nisa; Riza Fahlapi; Cahaya Tamara; Azzahra Putri Zudanti; Sabitah Munifah
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): MARET : 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.v6i1.1903

Abstract

This study aims to analyze the influence of sales modernization applied by Kopi Jago through its mobile coffee carts on customer satisfaction. A quantitative approach was used by distributing questionnaires to 110 respondents who had purchased Kopi Jago products. The collected data were processed using validity and reliability tests, classical assumption testing, multiple linear regression analysis, as well as t-tests and F-tests. The results indicate that price, product quality, service, and brand image each have a positive and significant effect on customer satisfaction. Simultaneously, these four variables contribute substantially, with a determination value of 88.4%. These findings demonstrate that Kopi Jago’s modern sales concept effectively enhances customer experience and strengthens the brand’s position in the coffee market