cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Tommy
Contact Email
lpkdgeneration2022@gmail.com
Phone
+6285695565558
Journal Mail Official
tommy@admi.or.id
Editorial Address
Perumahan Bumi Dirgantara Permai Blok CL NO 5, Jl. Durian, Jati Asih, Bekasi, Provinsi Jawa Barat
Location
Kab. bekasi,
Jawa barat
INDONESIA
Jurnal Ekonomi dan Manajemen (JEKMA)
Published by Asosiasi Dosen Muda Indonesia
ISSN : 28286928     EISSN : 28286898     DOI : https://doi.org/10.56127/jekma.v1i2
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 163 Documents
 13   14   15   16   17 
EVALUASI SISTEM AKUNTANSI PENGELUARAN KAS PADA UMKM PUPUK MART DAN KESESUAIANNYA DENGAN SISTEM PENGENDALIAN INTERNAL (SPI) Tulus Pujo Nugroho
Jurnal Ekonomi dan Manajemen Vol. 4 No. 3 (2025): Oktober : Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i3.2080

Abstract

Penelitian ini mengevaluasi sistem akuntansi pengeluaran kas pada UMKM ritel Pupuk Mart dan menilai kesesuaiannya dengan Sistem Pengendalian Internal (SPI). Desain penelitian menggunakan deskriptif kualitatif dengan pengumpulan data melalui wawancara (pemilik, kasir, admin/akuntansi), observasi alur kerja, dan telaah dokumen (BKK, PO, faktur, dan BAST/GR). Analisis dilakukan menggunakan flowchart proses, matriks RACI (pemisahan tugas), dan matriks risiko–pengendalian. Hasil menunjukkan sistem eksisting (AS-IS) belum selaras dengan SPI: terjadi rangkap fungsi (kasir membeli sekaligus membayar), dokumen tidak bernomor urut dan tanpa cap “LUNAS”, ketiadaan three-way match (PO–GR/BAST–Invoice) sebelum pembayaran, serta rekonsiliasi bank yang tidak rutin. Rancangan perbaikan (TO-BE) meliputi penerapan kas kecil metode imprest, three-way match wajib, limit otorisasi berjenjang dengan maker–checker, penomoran urut seluruh dokumen, arsip berindeks, dan rekonsiliasi bank bulanan. Implementasi bertahap diharapkan meningkatkan ketepatan pembayaran, keandalan pelaporan, dan jejak audit, sekaligus memitigasi risiko kecurangan dengan biaya implementasi yang rendah dan sesuai skala UMKM.
ANALISIS PENGARUH PENERAPAN ERP DALAM MENINGKATKAN KINERJA SUPPLY CHAIN MANAGEMENT Agus Sulaksono; Hadir Hudiyanto; Haryono; Julius Nursyamsi
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.v4i2.2110

Abstract

Sistem ERP merupakan suatu sitem perangkat lunak dirancang mengelola dan mengintregrasikan berbagai proses bisnis dalam sebuah perusahaan dengan cakupan cukup luas. Artikel ini membahas tentang sistem ERP yang digunakan pada salah satu perusahaan manufakturing tersebsar di Indonesia, untuk meningkatkan kinerja manajemen rantai pasoknya serta kinerja operasionalnya. Metode yang digunakan dalam artikel ini adalah kualitatif, data dicari dari sumber dan referensi yang valid serta telah diteliti sebelumnya. Hasil dari kajian dan analisis ni adalah sistem ERP yang digunakan dapat meningkatkan kinerja operasional serta kinerja manajemen rantai pasok yang ada.
MORTGAGE-BACKED SECURITIES (MBS) DILEMA ANTARA SOLUSI DAN STRATEGI PERTUMBUHAN BANK DALAM MENGELOLA RISIKO KREDIT TERKAIT PEMBIAYAAN PRODUK PROPERTY Natallios Peter Sipasulta; Dionysia Kowanda; Siti Nurafiah
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.v4i2.2111

Abstract

Seiring dengan perkembangan industri keuangan global, Mortgage-Backed Securities (MBS) telah menjadi instrumen keuangan yang memainkan peran krusial dalam sektor perbankan dan perumahan. Dengan menyekuritisasi Kredit Pemilikan Rumah (KPR), bank dapat meningkatkan likuiditasnya serta memperluas akses kepemilikan rumah, khususnya bagi masyarakat ekonomi menengah. Hal ini membuka peluang besar bagi perbankan dalam mengoptimalkan pendanaan dan meningkatkan efisiensi dalam pembiayaan perumahan. Dengan menyekuritisasi kredit pemilikan rumah (KPR), bank dapat meningkatkan likuiditas dan memperluas akses kepemilikan rumah bagi masyarakat ekonomi menengah. Namun, pengalaman krisis keuangan global 2008 menunjukkan bahwa penggunaan MBS yang tidak terkendali dapat menimbulkan risiko sistemik yang signifikan. Sejarah mencatat bahwa pemanfaatan MBS yang tidak terkendali dapat berkontribusi pada instabilitas keuangan global. Krisis keuangan tahun 2008 menjadi salah satu contoh nyata bagaimana ketidakseimbangan dalam penggunaan instrumen ini dapat menciptakan gelembung keuangan yang pada akhirnya berdampak negatif bagi perekonomian. Oleh karena itu, kajian mengenai MBS menjadi penting, tidak hanya untuk memahami manfaatnya dalam pertumbuhan ekonomi, tetapi juga untuk mengevaluasi potensi risiko yang mungkin muncul di masa depan. Penelitian ini disusun dengan harapan dapat memberikan wawasan yang komprehensif mengenai peran, manfaat, serta tantangan dalam penerapan MBS, baik bagi sektor perbankan maupun masyarakat luas
PENGARUH JUMLAH PENDUDUK MISKIN, JUMLAH PENGANGGURAN, BELANJA PEMERINTAH SEKTOR PENDIDIKAN DAN KESEHATAN TERHADAP KESEJAHTERAAN MASYARAKAT DI KABUPATEN SAMBAS Romi Suradi; Isna Ayulestari; Hana Dhayan
Jurnal Ekonomi dan Manajemen Vol. 4 No. 3 (2025): Oktober : Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i3.2320

Abstract

This study aims to examine and analyze the influence of the number of poor people, the number of unemployed, government spending on the education sector, and the health sector on community welfare as measured by the Human Development Index (HDI) in Sambas Regency. This research employs a descriptive quantitative approach, utilizing secondary data obtained from the Central Statistics Agency (BPS) and the Directorate General of Financial Balance of the Ministry of Finance. The data used is time series data covering the last 15 years, from 2010 to 2024. The analytical method employed is multiple linear regression. The results show that the number of poor people has a negative but not significant effect on people's welfare. The number of unemployed has a positive but not significant effect on community welfare. Government spending on health has a positive but not significant effect on people's welfare. Government spending on education has a positive and significant effect on community welfare in Sambas Regency. These findings suggest that educational investment plays a crucial role in improving human development outcomes, while poverty, unemployment, and health spending require more comprehensive policy interventions to achieve significant impacts on welfare.
KEPEMIMPINAN INKLUSIF GENDER DAN KEBIJAKAN UPAH MINIMUM SEBAGAI STRATEGI MANAJEMEN SUMBER DAYA MANUSIA TERHADAP KINERJA EKONOMI DAERAH: ANALISIS PANEL 33 PROVINSI DI INDONESIA 2019–2023 Hendri Janoari Hartadi; Maria Christiana Iman Kalis; Sulistiowati
Jurnal Ekonomi dan Manajemen Vol. 4 No. 3 (2025): Oktober : Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i3.2338

Abstract

This study examines the effects of gender-inclusive leadership—measured by the share of women in managerial positions—and minimum wage policy (UMP) on regional economic performance (real GRDP per capita) in Indonesia. Using panel data for 33 provinces from 2019–2023 compiled from official sources (BPS, ILOSTAT, Ministry of Manpower), we estimate panel regressions with Fixed Effects (FEM) and Random Effects (REM), complemented by the Hausman test, diagnostics (VIF, Breusch–Pagan, White, Durbin–Watson), and descriptive and correlation analyses. The evidence underscores the importance of public HRM strategies that integrate equitable compensation policies with gender-inclusive leadership.
DETERMINANTS OF PROFITABILITY AMONG INDONESIAN LISTED FIRMS: THE ROLE OF LEVERAGE, EFFICIENCY, AND MARKET VALUATION Yopi Saputra; Muhammad Fahmi; Vitriyan Espa; Rudy Kurniawan; Sari Rusmita
Jurnal Ekonomi dan Manajemen Vol. 4 No. 3 (2025): Oktober : Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i3.2340

Abstract

This study investigates the determinants of corporate profitability among publicly listed companies in Indonesia. Using firm-year data from the Indonesia Stock Exchange for the 2020–2024 period, we examine how capital structure, operational efficiency, market valuation, investor expectation, firm size, and liquidity relate to profitability. Profitability is proxied by Return on Assets (ROA) and Return on Equity (ROE). We estimate panel regressions and perform robustness checks using alternative specifications and multicollinearity diagnostics. The results show that operational efficiency (net profit margin) and market valuation (price-to-book) are positively and significantly associated with profitability, while leverage (debt-to-equity) exhibits a negative and economically meaningful effect. Investor expectation (price-to-earnings) is positively related to profitability, although the magnitude varies across model choices and profitability proxies. Firm size contributes positively, whereas excessive liquidity is linked to lower profitability, consistent with agency and idle-cash arguments. The findings highlight the importance of balancing growth signals with prudent capital structure and cost efficiency to enhance shareholder value. Policy implications are discussed for managers, investors, and regulators in emerging markets.
HUMAN RESOURCE MANAGEMENT MEETS PUBLIC POLICY: GII, EDUCATION PARITY, AND WOMEN’S LABOUR-FORCE PARTICIPATION Adrianus Hondro; Titik Rosnani; Sulistiowati
Jurnal Ekonomi dan Manajemen Vol. 4 No. 3 (2025): Oktober : Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i3.2345

Abstract

Persistent gender gaps in labour-force participation (LFPR) constrain productivity and inclusive growth across East Asia and the Pacific (EAP). While many factors shape women’s economic engagement, structural gender inequality and disparities in human capital are consistently cited as key explanations. This study examines whether cross-country variation in the LFPR gap (male minus female, percentage-point difference) is associated with (i) the Gender Inequality Index (GII) and (ii) the male–female gap in secondary-education attainment. We conduct a cross-sectional, country-level analysis using secondary data from the United Nations Development Programme’s Human Development Report Statistical Annex (reference year 2023). Ordinary Least Squares (OLS) is estimated with heteroskedasticity-robust (HC3) inference. Robustness checks include institutional and health covariates—women’s representation in parliament, adolescent birth rate, and maternal mortality. Multicollinearity diagnostics (variance inflation factors) indicate low collinearity among regressors. Descriptive patterns show that countries with higher GII values and wider secondary-education gaps tend to exhibit larger LFPR gaps. In multivariate models, higher GII is positively and statistically associated with wider LFPR gaps. The secondary-education gap is positively related to the LFPR gap, though its magnitude and significance attenuate when institutional and health controls are included. Results remain directionally stable across specifications. Reducing gendered participation penalties in the EAP likely requires a dual strategy: expanding women’s secondary-education completion and strengthening enabling institutions (e.g., anti-discrimination enforcement, childcare and care infrastructure, safe and flexible work arrangements). Future work using panel or microdata is warranted to assess dynamics and mechanisms more precisely.
PENGARUH GREEN ACCOUNTING DAN CAPITAL INTENSITY TERHADAP AGRESIFITAS PAJAK : STUDI EMPIRIS PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI NON CYCLICAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024 Daffa Iqbal Thoriq; Melsanda Damayanti; Rafikul Khairil Yasin; Susilawati Susilawati; Mahwiyah Mahwiyah
Jurnal Ekonomi dan Manajemen Vol. 4 No. 3 (2025): Oktober : Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i3.2351

Abstract

This study investigates the effect of green accounting and capital intensity on tax aggressiveness among non-cyclical consumer goods companies listed on the Indonesia Stock Exchange. The research adopts a quantitative approach using secondary data derived from financial reports over a multi-year observation period. The analysis employs panel regression to examine both partial and simultaneous relationships between the variables. The findings reveal that the implementation of green accounting practices does not have a significant impact on reducing tax aggressiveness, indicating that environmental disclosures remain symbolic rather than strategic. In contrast, capital intensity shows a positive and significant relationship, suggesting that firms with greater investment in fixed assets tend to engage in more tax-saving strategies through depreciation. Overall, the results highlight that structural asset composition plays a stronger role in influencing corporate tax behavior than sustainability-related disclosures.
PENGARUH GREEN ACCOUNTING DAN UKURAN PERUSAHAAN TERHADAP EFFECTIVE TAX RATE : STUDI EMPIRIS PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI NON CYCLICAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024 Suryatinna Suryatinna; Nadia Khairany; Eka Nurmayanti; Dyah Ayu Guritno; Elis Hayati; Mahwiyah Mahwiyah
Jurnal Ekonomi dan Manajemen Vol. 4 No. 3 (2025): Oktober : Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i3.2352

Abstract

This study examines the influence of green accounting and firm size on the effective tax rate of non-cyclical consumer goods companies listed on the Indonesia Stock Exchange. Using a quantitative approach with secondary data, the research aims to determine whether environmental accounting practices and company scale significantly affect tax efficiency. The findings indicate that green accounting does not have a significant impact on the effective tax rate, suggesting that the disclosure of environmental costs and sustainability activities has not yet influenced corporate tax behavior. Conversely, firm size shows a significant relationship with the effective tax rate, implying that larger firms tend to have more structured tax management and compliance systems. The study highlights the importance of integrating sustainability principles with transparent tax reporting to enhance corporate accountability and stakeholder trust within Indonesia’s evolving green business environment.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR: PROFESIONALISME, KOMPETENSI AUDITOR DAN INTEGRITAS AUDITOR Rahadian Amrullah
Jurnal Ekonomi dan Manajemen Vol. 4 No. 3 (2025): Oktober : Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i3.2353

Abstract

This study examines the influence of professionalism, competence, and integrity on auditor performance through an in-depth literature review. The analysis synthesizes findings from national and international journal articles that discuss these three dimensions as key determinants of audit quality. Results indicate that professionalism fosters compliance with auditing standards, competence enhances technical accuracy and analytical ability, and integrity ensures objectivity and ethical behavior in decision-making. Collectively, these elements shape the credibility and effectiveness of auditors in fulfilling their responsibilities. The novelty of this paper lies in integrating the three variables into a single conceptual framework that can guide future empirical studies. This review emphasizes that improving auditor performance requires continuous professional education, ethical reinforcement, and adaptation to digital auditing developments.

Page 15 of 17 | Total Record : 163

 13   14   15   16   17 

Filter by Year

2022 2026


Reset
Filter By Issues
All Issue Vol. 5 No. 1 (2026): Februari: Jurnal Ekonomi dan Manajemen Vol. 4 No. 3 (2025): Oktober : Jurnal Ekonomi dan Manajemen Vol. 4 No. 2 (2025): Juni: Jurnal ekonomi dan Manajemen Vol. 4 No. 1 (2025): Februari: Jurnal Ekonomi dan Manajemen Vol. 3 No. 3 (2024): Oktober : Jurnal Ekonomi dan Manajemen Vol. 3 No. 2 (2024): Juni : Jurnal Ekonomi dan Manajemen Vol. 3 No. 1 (2024): Februari: Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2023): Oktober : Jurnal Ekonomi dan Manajemen Vol. 2 No. 2 (2023): Juni : Jurnal Ekonomi dan Manajemen Vol. 2 No. 1 (2023): Februari: Jurnal Ekonomi dan Manajemen Vol. 1 No. 3 (2022): Oktober : Jurnal Ekonomi dan Manajemen Vol. 1 No. 2 (2022): Juni : Jurnal Ekonomi dan Manajemen Vol. 1 No. 1 (2022): Februari : Jurnal Ekonomi dan Manajemen More Issue