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Contact Name
Tommy
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lpkdgeneration2022@gmail.com
Phone
+6285695565558
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tommy@admi.or.id
Editorial Address
Perumahan Bumi Dirgantara Permai Blok CL NO 5, Jl. Durian, Jati Asih, Bekasi, Provinsi Jawa Barat
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Kab. bekasi,
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INDONESIA
Jurnal Ekonomi dan Manajemen (JEKMA)
ISSN : 28286928     EISSN : 28286898     DOI : https://doi.org/10.56127/jekma.v1i2
Core Subject : Economy,
Jurnal Ekonomi dan Manajemen adalah jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh Asosiasi Dosen Muda Indonesia dan di payungi Oleh Yayasan Dosen Muda Indonesia. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari Ekonomi dan manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia, Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi, ekonomi dan Pasar Modal dan Investasi. Jurnal ini diterbitkan 3 (tiga) kali dalam satu tahun yaitu Edisi Februari, Juni, dan Oktober.
Articles 138 Documents
PENGARUH PEMBINAAN DISIPLIN TERHADAP MOTIVASI KERJA STAF ADMINISTRASI PADA INDUSTRI TEKSTIL DI CIMAHI Febriansyah, R. Mohamad Esa; Nurfauzia, Fadila; Dewi Anggini, Megah
Jurnal Ekonomi dan Manajemen Vol. 4 No. 2 (2025): Juni: Jurnal ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i2.1987

Abstract

Human resources are a major factor in Indonesia and can be a major factor throughout the world. Indonesia is now one of the countries that has recorded the largest manufacturing growth in the world. The textile industry is one of the strategic sectors that plays an important role in the country's economy. This sector not only contributes greatly to non-oil and gas foreign exchange, but also absorbs labor and meets domestic needs. Regarding this, the company's efforts to reduce the number of indiscipline employees are by setting sanctions for employees in the form of warning letters and salary deductions. However, the phenomenon that occurs is that the sanctions given by the company against deviations committed by these employees cannot create motivation or encouragement in employees to obey the rules and regulations that have been set by the company. The research method used in this study is a quantitative approach. In this study there are 2 variables, namely: Variable X (Independent Variable) is discipline coaching. Variable Y (Dependent Variable) is work motivation. Because the Sig. value is 0.001 <0.05, then H₀ is rejected. This means that there is a significant influence between Discipline Coaching on Work Motivation. Furthermore, the coefficient of determination of 46.2% of the variation in Work Motivation is explained by Discipline Coaching, while 53.8% is influenced by other factors. There is a positive and significant influence between Discipline Development and Work Motivation of administrative staff in the textile industry.
PROMOSI DAN KEPUTUSAN PEMBELIAN: SURYA TOSERBA JATIWANGI SEBAGAI STUDI KASUS Dahlia, Eli; Rahayu, Dede Sri; Siregar, Rahmatika; Rosliyati, Ati
Jurnal Ekonomi dan Manajemen Vol. 4 No. 2 (2025): Juni: Jurnal ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i2.2004

Abstract

Penelitian ini bertujuan untuk mengetahui ada tidaknya pengaruh promosi terhadap keputusan pembelian. Populasi pada penelitian ini adalah pelanggan Surya Toserba Jatiwangi. Ukuran sampel diperhitungkan dengan rumus Cochran dan diperoleh sampel sebanyak 384 pelanggan Surya Toserba Jatiwangi. Metode yang dipakai dalam penelitian ini adalah analisis verifikatif. Teknik analisis data pada penelitian ini menggunakan analisis regresi linear sederhana. Berdasarkan hasil pengujian hipotesis maka promosi berpengaruh positif terhadap keputusan pembelian.
KORELASI MATA UANG: NILAI TUKAR RUPIAH DAN BRICS DI TENGAH KETIDAKPASTIAN EKONOMI DUNIA Arina Azwani
Jurnal Ekonomi dan Manajemen Vol. 4 No. 2 (2025): Juni: Jurnal ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i2.2052

Abstract

Penelitian ini bertujuan untuk menganalisis korelasi antara nilai tukar rupiah (IDR) dengan mata uang negara-negara BRICS (RMB, RUB, INR, BRL, dan ZAR) dalam konteks ketidakpastian ekonomi global. Pergerakan nilai tukar antar-negara semakin dipengaruhi oleh faktor eksternal seperti volatilitas harga komoditas, perubahan suku bunga internasional, serta ketegangan geopolitik. Studi ini menggunakan data time-series harian dari tahun 2014 hingga 2024 untuk mengevaluasi hubungan jangka pendek dan panjang antara rupiah dan mata uang BRICS. Metode analisis melibatkan Vector Autoregressive (VAR) untuk melihat keterkaitan jangka Panjang dan Impulse Response Fucntion (IRF) untuk melihat prediksi. Hasil penelitian menunjukkan adanya hubungan signifikan antara nilai tukar rupiah dan beberapa mata uang BRICS, baik dalam jangka pendek maupun panjang, dengan tingkat volatilitas yang bervariasi. Faktor eksternal seperti perubahan kebijakan moneter Amerika Serikat dan fluktuasi harga komoditas global turut mempengaruhi dinamika hubungan ini. Temuan ini memiliki implikasi penting bagi pengambil kebijakan moneter di Indonesia dalam menjaga stabilitas nilai tukar dan memitigasi risiko eksternal. Selain itu, penelitian ini memberikan rekomendasi bagi pelaku bisnis terkait strategi manajemen risiko dalam perdagangan dan investasi dengan negara-negara BRICS.
REVITALISASI SDM DALAM PROSES TRANSFORMASI PT KAI: KAJIAN TERHADAP KEPEMIMPINAN, LINGKUNGAN KERJA, DAN KINERJA KARYAWAN Ludfiono; Saluy, Ahmad Badawi
Jurnal Ekonomi dan Manajemen Vol. 4 No. 2 (2025): Juni: Jurnal ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i2.2059

Abstract

Organizational transformation is a critical strategy for companies to respond to dynamic and ever-changing environments. PT Kereta Api Indonesia (Persero) serves as a notable example of a public organization that has successfully implemented a comprehensive transformation since 2009, placing human resources (HR) at the center of its reform efforts. This study aims to examine the roles of leadership, HR revitalization, work environment, and employee performance in supporting the organizational transformation process by employing a literature review approach based on journals, theses, and other relevant scholarly sources. The findings indicate that transformational leadership plays a pivotal role in shaping a new work culture, which is further reinforced through HR revitalization initiatives such as training, competency-based recruitment, and strengthened work systems. A conducive work environment supports the internalization of organizational values such as excellent service and professionalism. Employee performance serves both as an indicator and a tangible outcome of a successful transformation. This study underscores that the synergy between leadership, HR, and the work environment forms the foundation for achieving sustainable organizational transformation.
IMPLEMENTASI MOTIVASI KERJA TERHADAP KINERJA KARYAWAN KYO SERVICED APARTMENT JAKARTA SELATAN Sartika, Dewi
Jurnal Ekonomi dan Manajemen Vol. 4 No. 2 (2025): Juni: Jurnal ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i2.2060

Abstract

This study aims to analyze the employee recruitment process at Kyo Serviced Apartment, particularly in terms of the relationship between motivation, feedback, and employee performance. A descriptive qualitative approach was employed to illustrate the internal dynamics, using data collection techniques through observation and in-depth interviews with employees. The results indicate a significant relationship between praise, motivation, and improved employee performance. A lack of appreciation and constructive feedback tends to cause dissatisfaction, which may impact productivity. Through a SWOT analysis, it was found that the company’s main strength lies in harmonious working relationships, while its weakness lies in the lack of recognition for individual contributions. This study recommends the implementation of more personalized motivation, as well as a combination of intrinsic and extrinsic motivational approaches to create a more productive and harmonious work environment. These findings are expected to serve as an evaluation and improvement material for human resource policies within the company.
INTEGRASI PEMBAYARAN DIGITAL DALAM SISTEM AKUNTANSI BERBASIS CLOUD PADA STARTUP TEKNOLOGI MOKA POS DI INDONESIA Romadhona, Puspita; Yulianti, Wiwit Rohaeni; Chandra, Satria; Hartanti
Jurnal Ekonomi dan Manajemen Vol. 4 No. 2 (2025): Juni: Jurnal ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i2.2061

Abstract

This study aims to analyze the impact of integrating digital payment systems with cloud-based accounting systems on financial management efficiency in Indonesian tech startups, using Moka POS as a case study. Employing a qualitative descriptive approach and secondary data analysis from company reports, the study finds that such integration enables automatic and real-time transaction recording, reducing dependence on manual processes prone to error. The results indicate improved operational efficiency, faster transaction reconciliation, and greater accuracy in financial reporting. These findings are supported by the national trend of significant growth in digital transactions during the 2020–2024 period. The study recommends enhancing digital literacy, developing user-oriented system features, and increasing policy support from the government to expand the sustainable adoption of such technology.
PENGARUH FINANCIAL TARGET, FINANCIAL STABILITY TERHADAP FRAUD LAPORAN KEUANGAN DENGAN KUALITAS LABA SEBAGAI VARIABEL MODERASI Dewi, Ririn Sari; Rahmawati, Iroh; Rismawati
Jurnal Ekonomi dan Manajemen Vol. 4 No. 2 (2025): Juni: Jurnal ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i2.2071

Abstract

This study aims to analyze the effect of financial target and financial stability on financial statement fraud, with earnings quality as a moderating variable. Using panel data from 48 companies over the 2020–2022 period and applying the Common Effect Model (CEM), this research investigates whether managerial pressure in the form of financial goals and corporate stability contributes to the manipulation of financial statements. The statistical test results indicate that neither financial target nor financial stability has a significant effect on financial statement fraud. Likewise, earnings quality does not significantly moderate the relationship. The low R-squared value suggests that these internal financial factors are insufficient to explain the variations in fraudulent behavior. These findings highlight the importance of expanding fraud detection approaches by including external factors such as stakeholder pressure and regulatory enforcement. This study contributes to a deeper understanding of the financial determinants of reporting integrity in corporate settings.
KOMPARASI PAJAK PERTAMBAHAN NILAI DI INDONESIA DENGAN GOODS AND SERVICES TAX DI SINGAPURA Indy, Listia Aulia
Jurnal Ekonomi dan Manajemen Vol. 4 No. 2 (2025): Juni: Jurnal ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i2.2072

Abstract

This study aims to compare the Value Added Tax (VAT) system in Indonesia with the Goods and Services Tax (GST) in Singapore, focusing on rate structure, collection mechanisms, and their economic implications. The research method employed is a literature review using a descriptive-comparative approach. The analysis reveals that although both countries implement a value-added-based consumption tax, there are significant differences in terms of rates (Indonesia's VAT is 12% with a tax base based on other values, while Singapore's GST will be 9% by 2025), collection mechanisms, and implementation effectiveness. Singapore is considered more successful in managing its GST due to strong digitalization support and a relatively high level of taxpayer compliance. In contrast, Indonesia faces structural and institutional challenges that affect the efficiency of its VAT collection. The findings suggest the need for policy evaluation of Indonesia’s VAT system to improve its efficiency, technological adaptability, and contribution to enhancing national economic competitiveness.
INTEGRATION OF ESG PRINCIPLES IN RISK ASSESMENT OF ISLAMIC FINANCIAL PRODUCTS: A MAQASID SHARIAH-BASED APPROACH Tulus Pujo Nugroho
Jurnal Ekonomi dan Manajemen Vol. 4 No. 2 (2025): Juni: Jurnal ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i2.2079

Abstract

This study aims to develop a risk assessment framework for Islamic financial products by integrating Environmental, Social, and Governance (ESG) principles with maqashid shariah. ESG has become a global standard for evaluating investment sustainability; however, its adoption in the Islamic finance context remains limited and unstructured. Using a qualitative exploratory approach and systematic literature review, the study identifies ESG indicators that align with the objectives of maqashid shariah and formulates a value-based conceptual risk assessment model. The findings indicate a strong synergy between ESG indicators and maqashid shariah, revealing significant opportunities for Islamic financial institutions to adopt this model in order to strengthen public trust and enhance global competitiveness.
CLIMATE CHANGE AND GREEN FISCAL POLICY: A SYSTEMATIC LITERATURE REVIEW ON ENVIRONMENTAL TAXATION AND SUSTAINABLE ECONOMIC GROWTH Mas Ning Zahroh
Jurnal Ekonomi dan Manajemen Vol. 4 No. 2 (2025): Juni: Jurnal ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i2.2085

Abstract

This paper presents a systematic literature review on the intersection between climate change mitigation and green fiscal policy, with a specific focus on environmental taxation and its role in promoting sustainable economic growth. In response to the escalating climate crisis, governments worldwide are adopting fiscal instruments such as carbon taxes, pollution levies, and green subsidies to internalize environmental externalities and shift market behavior. This review synthesizes findings from 40 peer-reviewed articles and policy reports published between 2010 and 2024, examining both theoretical and empirical perspectives. The review identifies three major themes: (1) the effectiveness of carbon pricing in reducing emissions, (2) the role of fiscal incentives in accelerating green technology adoption, and (3) the distributional impacts and political economy challenges of implementing green tax reforms. Results show that while carbon taxation can reduce emissions by up to 20% in certain jurisdictions, its success is highly context-dependent, shaped by institutional strength, public trust, and economic structure. The study concludes that green fiscal policy is a powerful but complex tool that requires careful design to balance environmental goals with equity and economic competitiveness. It also highlights research gaps, particularly in low-income countries, and calls for more interdisciplinary approaches in evaluating long-term outcomes. This review contributes to the growing discourse on climate-responsive public finance and provides policy insights for designing effective, equitable, and growth-oriented environmental tax regimes.