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INDONESIA
Journal of Management, Economic and Accounting (JMEA)
Published by Pusdikra Publishing
ISSN : -     EISSN : 29628024     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Published by CV. Pusdikra Mitra Jaya on a regular basis with the aim of disseminating the results of research, study, and development in the economic and financial fields, particularly in the field of 1. Management 2. Economy 3. Accounting 4. Taxation 5. Finance 6. Business law capital market
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 102 Documents
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PERAN AKUNTANSI DALAM MENGELOLA RISIKO VALUTA ASING: TANTANGAN DAN SOLUSI DI PASAR GLOBAL Ihsan, Khairil; Andini, Nisha; Hairani, Hairani
Journal of Management, Economic and Accounting (JMEA) Vol. 4 No. 2 (2025): Volume 4 Issue 2 May 2025
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/(jmea).v4i2.3109

Abstract

In an era of intensifying globalization, companies worldwide operate in an increasingly complex and dynamic business environment. Tighter global economic integration has encouraged companies to conduct cross-border transactions, thus involving various foreign currencies. This is inevitable considering the increasingly complex global supply chain, increasing business competition, and the need to expand markets. This type of research is a qualitative descriptive study that focuses on available sources of information about the power of data analysis. These sources come from various books and publications that discuss existing theories clearly and comprehensively to create text in the form of articles. Risk management is an essential strategic instrument in identifying, measuring, and mitigating uncertainty to achieve organizational goals and increase stakeholder trust. In a global market ecosystem influenced by the flow of globalization and regulatory complexity, understanding foreign exchange is very crucial because of its function as an international payment instrument and investment instrument that maintains economic stability. The low public compliance is triggered by various multidimensional factors, ranging from minimal awareness and knowledge of taxation, fluctuations in economic income, to the absence of strict legal sanctions for violators. As a solution, the village authorities are taking an approach through optimizing public services and persuasive outreach to provide education regarding the rights and obligations of citizens, which ultimately aims to restore the stability of regional tax revenues.
Analisis Sistem Audit Keuangan Sektor Publik Beserta Standar dan Regulasi yang Berlaku Zein, Alfina Zahra; Batubara, Efrida Handayani
Journal of Management, Economic and Accounting (JMEA) Vol. 4 No. 2 (2025): Volume 4 Issue 2 May 2025
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/(jmea).v4i2.3110

Abstract

Public sector audits are a crucial element in ensuring accountability and transparency in state financial management. As public demand for good governance increases, the role of public sector audits is increasingly under scrutiny. Public sector audits aim to evaluate whether the use of state financial resources has been carried out economically, efficiently, and effectively, and in compliance with regulations. This type of research is qualitative research, which means collecting data naturally with the aim of interpreting the phenomena that occur where the researcher is a key instrument. The characteristics of qualitative research are: 1) conducted in natural conditions, 2) more descriptive, 3) paying attention to processes as well as products, 4) tending to analyze data inductively. The history of public sector audits in Indonesia began in the reform era with demands for better state financial management, free from corruption, collusion, and nepotism, and accountability. Public sector audits have experienced ups and downs, but continue to develop with the enactment of laws in the field of state finance. The main differences between public sector audits and business sector audits lie in motivation, funding sources, accountability, organizational structure, accounting systems, financial reports, accounting standards, auditors involved, and audit standards used. The public sector financial audit cycle consists of several stages, namely audit planning, establishing regulations, preparing audit programs, conducting audits, making lists of findings, discussing audit results, completing reports, following up on findings, and issuing audit report results. The techniques used in public sector financial audits include analytical procedures, inspections, confirmations, inquiries, calculations, tracing, examining supporting evidence, observations, re-execution, computer-assisted audit techniques, tests of controls, and substantive tests.
PENGARUH VARIABEL MAKRO EKONOMI TERHADAP INDEKS HARGA SAHAM GABUNGAN TAHUN 2018-2022 Daulay, Diah Hanifah; Siregar, Riski Perdimansyah
Journal of Management, Economic and Accounting (JMEA) Vol. 4 No. 3 (2025): Volume 4 Issue 3 August 2025
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/(jmea).v4i3.3132

Abstract

Economic development in a more advanced direction will open people's minds to a more modern direction, including in investing the funds they have. The capital market is a financial instrument that buys and sells securities. The Indonesian Stock Exchange (BEI) is a capital market owned by Indonesia. The index in the capital market functions as an indicator of market trends, meaning that the stock index functions to determine whether current market conditions are active or sluggish. The macroeconomic environment is the environment outside the company that is able to influence the company's daily operations. This research has an associative nature, which aims to evaluate the relationship between two or more variables. The focus of this research is to examine the influence of macroeconomic variables on the value of the Composite Stock Price Index (IHSG), using annual data from 2018 to 2022 on the Indonesian Stock Exchange. This research was conducted at the Indonesian Stock Exchange (BEI) and focused on the Composite Stock Price Index (IHSG) as the research object. The duration of the research covers a five year period, namely from 2018 to 2022, which is used to research the IHSG. This research utilizes IHSG closing price data per year from 2018 to 2022. Annual IHSG data is taken by calculating the average daily closing price of IHSG every month during that period, which is measured in percentages. This research involves a population of all publicly traded companies listed on the Indonesian Stock Exchange every year. The sampling method used was census sampling, where all elements of the population were included in the research. Based on the SPSS processed results, the t1 value was -1.834. The t1 value of -1.834 is smaller than the ttable of -1.703, so H1 is accepted while H0 is rejected so it can be concluded that interest rates have a negative and significant effect on the IHSG. The second macro variable, namely inflation, has a t count of 0.092. The t2 value of 0.092 is greater than ttable of -1.703, so H0 is accepted while H1 is rejected, so the conclusion is drawn that partially inflation has no significant effect on the IHSG. The third macro variable, namely the money supply, has a t count of 3.189. The t3 value of 3.189 is greater than ttable of 1.703, so H1 is accepted while H0 is rejected so that it can be partially concluded that the money supply has a positive and significant effect on the IHSG. The fourth macro variable, namely GDP, has a t count of 0.718. The t4 value of 0.718 is smaller than the t table of 1.703, so H0 is accepted while H1 is rejected, so it can be concluded that GDP does not have a significant effect on the IHSG. Based on hypothesis testing and the discussion in the previous chapter, it can be concluded that interest rates, inflation, money supply and GDP influence the IHSG simultaneously. Partially, interest rates have a significant negative effect on IHSG. The money supply partially has a significant positive effect on the IHSG. Meanwhile, inflation and GDP partially do not have a significant effect on the JCI. Based on research data, the inflation rate in Indonesia from 2018 to 2022 is still not classified as high level inflation so stock prices are not too influenced by the inflation rate. The Central Statistics Agency only records formal economic activity as a calculation of Indonesia's GDP level so that GDP figures in Indonesia cannot yet show all economic activity in Indonesia. Administrative weaknesses are the cause of limitations in recording informal activities in developing countries like Indonesia. The structure of economic activity in Indonesia which is dominated by informal and agricultural activities is also the cause of limited recording capabilities so that when GDP increases it does not necessarily mean that the per capita income of each individual increases so that investment patterns in the capital market are not affected by an increase in PDB.
ANALISIS PERKEMBANGAN REGULASI DAN STANDAR DI AKUNTANSI SEKTOR PUBLIK Siregar, Ayu Lestari
Journal of Management, Economic and Accounting (JMEA) Vol. 4 No. 3 (2025): Volume 4 Issue 3 August 2025
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/(jmea).v4i3.3133

Abstract

In today's era of openness, information plays a crucial role. It is an effective means of communication between members of the public, or between a particular entity and the surrounding community. In such circumstances, the presentation of comprehensive information will create transparency and, in turn, realize public accountability. This research uses the library research method, often referred to as the library research method. This approach relies on and analyzes existing literature. This involves searching, selecting, evaluating, and interpreting written sources relevant to the research topic being studied. The stages of drafting public regulations include identifying problems, discussing solutions, drafting regulations, discussing them, and establishing regulations. This is crucial to ensure that the resulting regulations are relevant and effective in addressing existing issues. Research by Neni Machfira and Tesa Sanjaya demonstrates the importance of analyzing public sector financial reports and the influence of financial regulations on budget absorption. Research by Rahmadhani highlights the need to implement public accounting standards to ensure compliance with existing regulations. Therefore, the development of regulations and standards in the public sector is crucial to achieve good governance, transparency and accountability necessary for the benefit of society and the overall development of the country.
PEMIKIRAN EKONOMI ISLAM IBN TAIMIYAH Hairani, Hairani; Andini, Nisha
Journal of Management, Economic and Accounting (JMEA) Vol. 4 No. 3 (2025): Volume 4 Issue 3 August 2025
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/(jmea).v4i3.3134

Abstract

Ibn Taimiyah provides an answer for the State in terms of the market mechanism, which is to become a post for deep quality improvement to make its people aware of the importance of moral standards and moral quality as a rule of progress and can make it happen in financial life. An Ibn Taymiyyah is of the view that looking at the market mechanism is actually not limited to monetary issues, more than that it includes several parts of state and religious life.
PEMIKIRAN EKONOMI IBN KHALDUN Lubis, Sadam Zulkhairi; Mukti, Mhd.Farhan
Journal of Management, Economic and Accounting (JMEA) Vol. 4 No. 3 (2025): Volume 4 Issue 3 August 2025
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/(jmea).v4i3.3135

Abstract

The most prominent Muslim intellectual and his most thought about economics is Ibn Khaldun. (1332-1406). Ibn Khaldun had many thoughts in various fields, such as economics, politics and culture. One of Ibn Khaldun's thoughts that is very prominent and very important to discuss is his thoughts on economics. The importance of discussing Ibn Khaldun's thoughts on economics because his thoughts have great significance for the development of Islamic economics going forward. In addition, this paper also wants to show that Ibn Khaldun was the father and economist who preceded Adam Smith, Ricardo and European economists.
Persepsi Mahasiswa terhadap Risiko dan Keuntungan Investasi Reksadana: Pendekatan Kualitatif pada Pasar ABC Andini, Nisha
Journal of Management, Economic and Accounting (JMEA) Vol. 4 No. 3 (2025): Volume 4 Issue 3 August 2025
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/(jmea).v4i3.3136

Abstract

Penelitian ini menggunakan metode kualitatif melalui penyebaran kuesioner yang dirancang khusus untuk memahami persepsi mahasiswa terhadap risiko dan keuntungan investasi reksadana di pasar ABC. Data yang terkumpul dianalisis secara kualitatif untuk mengidentifikasi tema, pola, dan variasi dalam persepsi mahasiswa. Hasil penelitian ini memberikan wawasan berharga bagi pengelola reksadana, regulator pasar modal, dan pihak terkait dalam mengembangkan strategi komunikasi yang lebih efektif. Temuan penelitian ini juga memiliki implikasi praktis bagi pengambil keputusan investasi masyarakat, membantu mereka membuat keputusan investasi yang lebih cerdas berdasarkan pemahaman yang lebih baik tentang risiko dan keuntungan investasi reksadana.
ANALISIS PEMIKIRAN EKONOMI ABU ‘UBAID Ariani, Dini; Nasution, Mei Lani
Journal of Management, Economic and Accounting (JMEA) Vol. 4 No. 4 (2025): Volume 4 Issue 4 November 2025
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/(jmea).v4i4.3138

Abstract

Penelitian ini memaparkan tentang pemikiran ekonomi Islam menurut seorang cendekiawan muslim bernama Abu Ubaid . Dengan menggunakan metode studi pustaka yang menghimpun informasi yang relevan dengan topik atau masalah yang akan atau sedang diteliti. Penelitian ini mencoba mengungkap relevansi pemikiran ekonomi Abu Ubaid dalam tatanan perekonomian yang dapat dilihat dalam karyanya yang monumental berjudul Kitab al- Amwal. Konsep keadilan menjadi prinsip dasar ekonomi yang digaungkannya menjadi sebuah landasan filosofis yang kuat dalam membangun fondasi pemikiran ekonomi. Konsep keadilan selalu tertuang dalam setiap pemikirannya, baik berkaitan dengan hak-hak individu, hak-hak publik maupun hak negara sebagai instrument pemegang kekuasaan tertinggi. Maka dengan semangat landasan filosofis yang di gaungkan Abu Ubaid tersebut, tentunya menjadi sebuah konsep tatanan kehidupan ekonomi bernegara. Maka ketika kepentingan publik menjadi prioritas utama di atas segala kepentingan yang lain, tentunya akan melahirkan sebuah tatanan konsep keadilan yang menghasilkan keseimbangan atas hak-hak individu, publik dan negara, serta tentunya akan membawa kepada tatanan konsep perekonomian yang selaras disertai pencapaian kesejahteraan masyarakat.
ANALISIS PEMIKIRAN EKONOMI ISLAM DI INDONESIA Daulay, Diah Hanifah; Salwa, Andin Charisa
Journal of Management, Economic and Accounting (JMEA) Vol. 4 No. 4 (2025): Volume 4 Issue 4 November 2025
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/(jmea).v4i4.3139

Abstract

This research is the result of a literature review on Islamic economic thought in Indonesia. This research is explained by the main figures namely H.O.S. Tjokroaminoto who represents the pre independence era, Sjafruddin Prawiranegara for the Old Order period, and A.M Saefuddin for the New Order period. Islamic economics is an economic system that runs based on the provisions of sharia and makes the Qur'an and As-Sunnah as the main legal reference source, this system develops from era to era, as well as from the time of the Prophet Muhammad Saw until the time of Islamic economic thought of Muslim scholars.
ANALISIS PEMIKIRAN EKONOMI AL-GHAZALI Adelia, Putri; Khoiriyah , Zainab
Journal of Management, Economic and Accounting (JMEA) Vol. 4 No. 4 (2025): Volume 4 Issue 4 November 2025
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/(jmea).v4i4.3141

Abstract

According to al-Ghazali, the goal of a Muslim's life is to attain Allah's blessings (ridha) both in this world and the next. One of the means that facilitates this achievement is legal wealth (halal) in economic activities. For al-Ghazali, the market is believed to be an evolution of "natural law," namely, the desire that comes from within each individual to fulfill their economic needs. With his evolutionary theory of money, al-Ghazali explains that there has been a shift away from barter.

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