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Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Published by Lembaga Pengembangan Kinerja Dosen
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 281 Documents
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Analisis Tren Pergerakan Harga Saham pada Indeks LQ45 di Bursa Efek Indonesia Dionisius Dwiki Dharmawan; Mutiara Maimuna
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : 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.v6i2.2359

Abstract

This study aims to analyze stock price trends in companies included in the LQ45 index on the Indonesia Stock Exchange during the 2020–2024 period. The LQ45 index is a collection of stocks of companies with high liquidity and large market capitalization, often used as a benchmark for assessing stock market conditions in Indonesia. Fluctuating stock prices necessitate trend analysis to determine the direction of stock movements. This study uses a quantitative method with a descriptive approach. The data used are secondary data in the form of monthly closing prices obtained from official sources such as the Indonesia Stock Exchange and online financial platforms. The research sample was determined using a purposive sampling technique, namely companies consistently included in the LQ45 index and with complete data, such as PT Bank Central Asia Tbk (BBCA), PT Bank Rakyat Indonesia Tbk (BBRI), PT Bank Mandiri Tbk (BMRI), and PT Telkom Indonesia Tbk (TLKM). The data analysis techniques used are descriptive analysis and trend analysis to identify the direction of stock price movements, whether they are showing an uptrend, a downtrend, or a stable movement. The research results are expected to provide an overview of the stock price movement patterns of companies included in the LQ45 index and provide useful information for investors and researchers in understanding stock market conditions in Indonesia
Pengaruh Kompetensi Aparatur Desa, Budaya Organisasi dan Sistem Pengendalian Internal terhadap Pencegahan Fraud Pengelolaan Dana Desa Dengan Moralitas sebagai Variabel Moderasi: Studi Empiris Pada Kabupaten Karo Regita Yolanda Br Sinulingga; Muhammad Rizal; Khairunisa Harahap; Kornelius Harefa; Muhammad Ridha Habibi
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : 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.v6i2.2360

Abstract

This study examines the prevention of fraud in village fund management in Karo Regency, grounded in Stewardship Theory. It analyzes the influence of village officials’ competence, organizational culture, and internal control systems on fraud prevention, with morality as a moderating variable. Using a quantitative survey method, data were collected from 78 village officials across 26 villages through purposive sampling and analyzed with SEM-PLS 4.1. Results show that village officials’ competence and internal control systems have positive and significant effects on fraud prevention. However, organizational culture has no significant effect. Morality successfully moderates the influence of competence and internal control systems on fraud prevention, but does not moderate the relationship between organizational culture and fraud prevention. The study concludes that effective fraud prevention in village funds requires strong competence and robust internal controls, rather than relying solely on organizational culture and morality.
Pengaruh Ketidakpastian Ekonomi Terhadap Stabilitas Likuiditas Pada Bank Umum Syariah di Indonesia Raqiqah Ramiyanti; Devina Restu Siningsih; Yani Aguspriyani
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : 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.v6i2.2371

Abstract

This study aims to analyze the effect of economic uncertainty on liquidity stability in Islamic commercial banks in Indonesia. Economic uncertainty is proxied by inflation, while liquidity stability is measured using the Financing to Deposit Ratio. This research uses a quantitative associative approach with secondary data obtained from official publications of Bank Indonesia and the Financial Services Authority. The observation period covers 2020 to 2025 using quarterly time series data. The data were analyzed using STATA through descriptive statistics, time series analysis, simple linear regression, and classical assumption tests. The results show that inflation has a negative relationship with the Financing to Deposit Ratio, as indicated by a regression coefficient of -0.6586246. This means that an increase in inflation tends to reduce the Financing to Deposit Ratio of Islamic commercial banks. However, the probability value of 0.170 is higher than the significance level of 0.05, indicating that inflation does not have a statistically significant effect on liquidity stability. The coefficient of determination of 0.0922 shows that inflation explains only 9.22 percent of the variation in the Financing to Deposit Ratio, while the remaining 90.78 percent is influenced by other factors outside the research model. These findings indicate that the liquidity stability of Islamic commercial banks is not primarily determined by inflation, but also by internal banking factors and other macroeconomic conditions
Pengaruh Penerapan Sistem Pengendalian Internal, Pemanfaatan Sistem Informasi Akuntansi, dan Penerapan Komitmen Organisasi terhadap Kualitas Laporan Keuangan Pemerintah Daerah: Studi Empiris pada OPD Kota Medan Naswa Aprillia Putri; Yulita Triadiarti; Muhammad Rizal; Tapi Rumondang Sari Siregar; Muhammad Ridha Habibi Z
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : 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.v6i2.2398

Abstract

This study employs a quantitative approach. This study aims to examine the effect of the Implementation of Internal Control Systems, the Utilization of Accounting Information Systems, and the Implementation of Organizational Commitment on the Quality of Local Government Financial Reports in Regional Government Organizations (OPD) of Medan City. The study population consists of all Regional Government Organizations (OPD) of Medan City, with a minimum sample of 30 OPD selected using the simple random sampling technique. Research data were obtained through the distribution of questionnaires to respondents involved in local financial management. Data analysis was conducted using SPSS software through validity testing, reliability testing, classical assumption tests, multiple linear regression analysis, hypothesis testing, and the coefficient of determination (R²). The results of this study indicate that the implementation of Internal Control Systems (ICS) and organizational commitment do not have a significant effect on the quality of local government financial reports. In contrast, the utilization of Accounting Information Systems (AIS) is proven to have a positive and significant effect on the quality of local government financial reports
Strategi Digital Marketing Erha Store Official Dalam Menghadapi Penghapusan Fitur Tokopedia Seller Pasca Integrasi Tiktok Shop-Tokopedia Alisha Nadine Aurellia; Syti Sarah Maesaroh; Adi Prehanto
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : 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.v6i2.2399

Abstract

The integration of TikTok Shop and Tokopedia has changed Indonesia’s digital commerce ecosystem and encouraged sellers to adapt their marketing strategies. This study aims to analyze the digital marketing strategy of Erha Store Official after the integration and identify its adaptation challenges. This research used a qualitative case study method with in-depth interviews and documentation. The data were analyzed using thematic analysis based on the RACE Framework, consisting of Reach, Act, Convert, and Engage. The findings show that Erha Store Official shifted from conventional marketplace marketing to interactive content-based social commerce by optimizing short-form videos, live streaming, affiliate marketing, creator collaboration, Spark Ads, GMV Max, and integrated promotions. The study also found challenges related to seller center changes, campaign adjustments, platform feature changes, and the need for stronger content and social commerce management. This research implies that adaptive and integrated digital marketing strategies are important for maintaining seller competitiveness in an integrated engage ecosystem.
Pengaruh Kualitas Sistem dan Kemudahan Penggunaan Coretax terhadap Kepuasan Pengguna: Studi Kasus Pada Wajib Pajak Orang Pribadi Kantor Pelayanan Pajak Pratama Ilir Timur Palembang Juliani Juliani; Mutiara Maimunah
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : 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.v6i2.2432

Abstract

The rollout of the Coretax Administration System (Coretax) by the Directorate General of Taxes (DJP) marks an important step in the digital modernization of Indonesia’s tax management, aiming to improve efficiency and encourage compliance from taxpayers. This research looks into how the quality of the system and the ease of use as seen by taxpayers affect their satisfaction, focusing on individual taxpayers at the Ilir Timur Pratama Tax Office in Palembang. Based on the Technology Acceptance Model (TAM), this study uses a quantitative approach with a causal-associative design. Data was gathered from 49 participants chosen through purposive sampling and analyzed with multiple linear regression methods. The results show that the quality of the system positively influences user satisfaction. On the other hand, how easy the system is to use does not have a significant impact on satisfaction, indicating that users value functional stability more than how easy it is to navigate. At the same time, both factors together influence satisfaction significantly, accounting for 44.1% of the changes. This study suggests that the DJP should focus on ensuring the reliability and security of the system to keep users satisfied over the long run
Analisis Dampak Impor Beras terhadap Kesejahteraan Petani di Indonesia: Bukti Empiris Periode 2015–2024 Nabila Indar Parawangsa; Nugroho Sumarjiyanto Benedictus Maria
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : 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.v6i2.2456

Abstract

Penelitian ini berfokus pada analisis kebijakan impor beras Indonesia, yang sering dikritik karena diduga mendistorsi harga domestik dan merugikan petani dalam negeri. Tujuan dari penelitian ini yaitu menganalisis dampak aktual Kebijakan Impor Beras (KIB) terhadap Kesejahteraan Petani, yang diwakili oleh Nilai Tukar Petani (NTP) dalam periode 2015-2024. Model ini menggabungkan variabel kontrol pasar domestik, yaitu Harga Gabah di Tingkat Petani (HGKP), volume Produksi Beras Domestik (JPB), dan Inflasi (INF). Metodologi yang digunakan adalah regresi linier berganda melalui pendekatan Ordinary Least Square (OLS) berdasarkan data deret waktu bulanan (n=120). Analisis menunjukkan bahwa Kebijakan Impor Beras (KIB) sebagian membawa koefisien negatif tetapi tidak memberikan pengaruh signifikan terhadap NTP (p=0,7544). Temuan ini menjelaskan bahwa masuknya beras impor tidak secara otomatis merusak kesejahteraan petani; Sebaliknya, kebijakan impor beras berfungsi sebagai alat stabilisasi makro untuk mengamankan stok nasional selama defisit pasokan domestik. Diskusi ini menyoroti bahwa ancaman nyata bagi petani bukanlah volume impor itu sendiri, melainkan kerentanan struktural di dalam pasar domestik. Hal ini dibuktikan oleh HGKP, yang berfungsi sebagai penentu paling dominan dengan dampak positif yang sangat signifikan terhadap NTP (p=0,0000) diikuti oleh JPB (p=0,0007). Implikasi kebijakan menekankan bahwa pemerintah harus mengatur waktu impor secara ketat untuk mencegah beras impor memasuki pasar selama musim panen domestik puncak, sehingga melindungi harga beras lokal.
Pengaruh Inflasi, Kurs, Bi Rate, IHSG, Volume Perdagangan terhadap Return Saham dengan Harga Saham Sebagai Variabel Moderasi Intan Dwi Oktavia; Refalinda Hayu Seantemat Maurany; Adinda Dwi Novita Sari; Aditya Wardana; Ashabul Firdaus; Achmad Miftachul Huda
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : 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.v6i2.2463

Abstract

This quantitative study analyzes the effects of inflation, rupiah exchange rate, BI Rate, JSX Composite (IHSG), and trading volume on the stock return of PT Bank Central Asia Tbk (BBCA) for the 2021–2025 period, with stock price as a moderating variable. Using Moderated Regression Analysis (MRA) based on official secondary data, the partial test results show that inflation, rupiah exchange rate, BI Rate, IHSG, and trading volume have no significant effect on BBCA's stock return. In the moderation test, stock price is proven to only moderate the effect of the rupiah exchange rate on stock return, while showing no moderating role for the other variables. However, simultaneously, the model with the moderating variable explains changes in stock return better than the model without moderation. In conclusion, the company's internal fundamental factors and specific stock characteristics play a much more dominant role in influencing BBCA's stock return compared to macroeconomic factors, making these findings a strategic consideration for investors in capital market decision-making.
The Effect of Tax Avoidance and Tax Aggressiveness on Firm Value with Earning Management as a Moderating Variable: Case Study on Consumers Goods Industry (Cyclical and Non-Cyclical Consumers) Sectors Listed on the Indonesia Stock Exchange from 2018 to 2022 Doni Cahyo Wibowo
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : 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.v6i2.2466

Abstract

This study aims to analyze the effect of tax avoidance and tax aggressiveness on firm value in the Consumers Cyclical and Non-Cyclical sectors listed on the Indonesia Stock Exchange from 2018 to 2022, with earning management as a moderating variable. Tax avoidance and tax aggressiveness are strategies used by companies to minimize tax burdens, which are expected to increase corporate profits and ultimately enhance firm value. However, there are differing views on the impact of these strategies on firm value, especially when considering the role of earning management. The study employs the Structural Equation Modeling (SEM-PLS) method, using data obtained from the financial statements of 54 company samples. The results indicate that tax avoidance and tax aggressiveness do not have a significant effect on firm value. However, earning management weakens the impact of tax aggressiveness on firm value, while it does not moderate the relationship between tax avoidance and firm value. These findings contribute new insights to the literature on tax strategy and firm value by highlighting the role of earning management in weakening the effect of tax aggressiveness on firm value. Based on these results, companies are advised to exercise caution in implementing aggressive tax strategies and to ensure that earning management is not overly applied, as it may reduce investor confidence and harm the company’s value.
Pengaruh Manajemen Risiko terhadap Kinerja Keuangan: Studi Pada Perusahaan Asuransi yang Terdaftar di BEI Periode 2022-2024 Aryadilla Putra; M. Mustaqim
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : 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.v6i2.2482

Abstract

This study aims to analyze the influence of risk management, as proxied by financial risk (current ratio) and business risk (degree of operating leverage), on financial performance (return on assets) in insurance companies listed on the Indonesia Stock Exchange for the 2022-2024 period. The phenomenon of profit fluctuations and the importance of maintaining solvency in the insurance sector are the primary background of this study. The research method used is quantitative with an associative approach, utilizing purposive sampling to obtain secondary data from the companies' annual financial reports. Data analysis was performed using multiple linear regression and classical assumption tests using SPSS software. The results indicate that, partially, financial risk and business risk have a significant influence on the financial performance of insurance companies. This finding confirms that optimal liquidity management and operational cost control are crucial in increasing the profitability of company assets. Simultaneously, risk management variables play a significant role in determining the stability of long-term financial performance in the insurance industry

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