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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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Perspektif Ibnu Khaldun Terhadap Prekonomian Yang Berkembang Akan Merubah Standarisasi Mata Uang Nasution, Zulhasby Assidqy; Hendra, Hendra
Journal of Management, Economic and Accounting (JMEA) Vol. 3 No. 2 (2024): Volume 3 Issue 2 May 2024
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jmea.v2i2.1409

Abstract

Penulis memaparkan sebuah gambaran Ibnu Khaldun mengenai perkembangan serta perubahan prekonomian dapat merubah standarisasi mata uang kemasa yang akan datang. Penulis juga telah mengkaji Pustaka untuk memperoleh data yang dimaksud. Perkembangan prekonomian yang selaras dengan perubahan standar mata uang yang dimaksud Ibnu Khaldun yaitu adanya perubahan pada standarisasi mata uang, baik itu dari segi nilai uang yang bisa naik bisa turun, maupun bentuk mata uang itu sendiri. Semakin berkembang prekonomian suatu negara, akan semakin rendahlah standar mata uang nya. Contoh kecilnya, dahulu pada tahun 2005 ke bawah uang Rp.500,00 sudah sangat besar nominalnya untuk dijadikan alat pembayaran, akantetapi seiringnya perkembangan prekonomian negara, uang yang dahulu senilai Rp. 500,00 dapat membeli makanan bnyk hal, mungkin sekarang hanya dapat membeli permen. Begitulah gambaran kecil dari konsep pemikiran Ibnu Khaldun tentang hubungan perkembangan prekonomian dengan standarisasi mata uang.
Pemimpin Inovatif Dalam Manajemen SDM : Membangun Budaya Inovasi yang Berkelanjutan Gunawan, Gempa; Nasution, Zulhasby Assidqy; Aljuned, Raihani Azzahra; Suwifania, Jihan; Suhairi, Suhairi
Journal of Management, Economic and Accounting (JMEA) Vol. 3 No. 2 (2024): Volume 3 Issue 2 May 2024
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jmea.v2i2.1410

Abstract

Currently, technological developments in globalization are starting to give birth to new ways of completing several jobs in various sectors. Starting from manufacturing, services, to the banking business. This makes conditions demanded in various sectors through types of human resources that have competitiveness and are creative. It is intended that if the government sector receives human resources who do not have creativity and there is no innovation as a provision, it will cause the performance of an organization to not develop, and give everyone a negative stigma towards the government agency sector. Therefore, it is highly demanded aspects in competing to show the best in order to lead to good performance. Talking about innovation, innovation is a very much confused thing according to the positive side. Innovation is born from the existence of a creativity and curiosity in order to give birth to new studies.
Pandangan Imam Al-Ghazali Terhadap Pengambilan Keuntungan Dalam Kegiatan Jual Beli Hendra, Hendra; Ritonga, Ali Mahadi
Journal of Management, Economic and Accounting (JMEA) Vol. 3 No. 3 (2024): Volume 3 Issue 3 August 2024
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jmea.v2i2.1417

Abstract

Imam Al-Ghazali, a highly respected medieval Islamic scholar, has provided insight into various aspects of human life, including buying and selling activities. This paper raises Al-Ghazali's views regarding profit taking in the context of buying and selling. The type of this research is descriptive qualitative research and data sources are obtained from books, scientific papers and the internet. The results of this study are that Al-Ghazali's views are rooted in Islamic teachings which emphasize the importance of honesty, justice and blessing in all aspects of life. In buying and selling activities, Al-Ghazali emphasized that profit taking must be reasonable and not excessive. He rejects practices that harm others or exploit the needs of others to gain an unfair advantage.
Pengaruh Debt to Equity Ratio, Return on Assets, Price to Book Value Dan Price Earning Ratio Terhadap Pembagian Dividen Pada Perusahaan Manufaktur di Bursa Efek Indonesia Samosir, Hottua
Journal of Management, Economic and Accounting (JMEA) Vol. 3 No. 4 (2024): Volume 3 Issue 4 November 2024
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jmea.v2i2.1487

Abstract

The growth and development of the manufacturing industry which has increased in recent years has made investors interested in investing. The purpose of this study was to determine the effect of Debt to Equity Ratio, Return on Assets, Price to Book Value, and Price Earning Ratio on Dividend Distribution in manufacturing companies listed on the Indonesia Stock Exchange. The population used in this research is manufacturing companies listed on the Indonesian Stock Exchange. By using purposive sampling technique, a research sample of 35 companies was obtained. The results of this study show that partially and simultaneously Return on Assets has an effect on dividend distribution in manufacturing companies listed on the Indonesia Stock Exchange.
Analisis Penggunaan Standar Akuntansi Internasional dalam Perusahaan Multinasional pada PT Unilever Indonesia Tbk Batubara, Efrida Handayani; Rahmawati, Novi; Syaprya, Widya Dwi
Journal of Management, Economic and Accounting (JMEA) Vol. 4 No. 1 (2025): Volume 4 Issue 1 February 2025
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/(jmea).v4i1.3100

Abstract

Penerapan standar akuntansi internasional sangat penting untuk mendukung perkembangan perusahaan di masa depan dengan menerapkan IFRS. Penelitian ini dilakukan untuk mengetahui penggunaan standar akuntansi internasional dalam perusahaan multinasional pada PT Unilever Indonesia Tbk. Pada penelitian ini dilakukan dengan metode kualitatif deskriptif dengan memperoleh data dengan data sekunder. Data sekunder adalah data yang diperoleh secara tidak langsung atau sudah tersaji. Data diolah dengan melakukan analisis dari laporan keuangan PT Unilever Indonesia pada tahun 2020-2021 yang disandingkan dengan standar dalam IFRS. Hasil menunjukkan penggunaan IAS pada PT Unilever Tbk, sudah dilakukan bersamaan dengan Indonesia mengadopsi IFRS dalam Standar Akuntansi Indonesia. Dengan tantangan yang dihadapi PT Unilever Tbk, menjadi perusahaan multinasional terkemuka di Indonesia.
ANALISIS PERBANDINGAN STANDAR AKUNTANSI KEUANGAN INTERNASIONAL DI NEGARA UNI EMIRAT ARAB DAN INDONESIA Pratiwi, Bela Harti; Novrianti, Chintia; Adelia, Putri; Azizah, Nur
Journal of Management, Economic and Accounting (JMEA) Vol. 4 No. 1 (2025): Volume 4 Issue 1 February 2025
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/(jmea).v4i1.3101

Abstract

Penelitian ini membandingkan implementasi International Financial Reporting Standards (IFRS) di Uni Emirat Arab (UEA) dan Indonesia. Studi kualitatif mengeksplorasi sejarah, proses adopsi, dan tantangan implementasi IFRS di kedua negara. UEA telah sepenuhnya mengadopsi IFRS sejak 2015, bertujuan meningkatkan kepercayaan investor. Indonesia memulai konvergensi IFRS pada 2012 dan masih dalam proses penyelarasan. Penelitian menemukan perbedaan signifikan dalam pendekatan adopsi, dengan UEA telah mencapai pengakuan internasional, sementara Indonesia masih menyesuaikan dengan konteks lokal. Tantangan utama meliputi perbedaan budaya bisnis, kebutuhan adaptasi lokal, dan keterbatasan sumber daya manusia. Penelitian menyarankan berkelanjutan harmonisasi standar, peningkatan pelatihan, dan pertimbangan konteks lokal dalam penerapan IFRS.
PERBANDINGAN PRAKTIK AKUNTANSI INTERNASIONAL : STUDI KASUS DI NEGARA BERKEMBANG DAN NEGARA MAJU Ananti, Aurensia; Arnasyah, Indah Dwi; Khoiriyah, Zainab
Journal of Management, Economic and Accounting (JMEA) Vol. 4 No. 1 (2025): Volume 4 Issue 1 February 2025
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/(jmea).v4i1.3102

Abstract

Artikel ini membahas perbandingan sistem akuntansi di Indonesia dan Singapura, dengan fokus pada penerapan International Financial Reporting Standards (IFRS). Singapura telah mengadopsi IFRS secara penuh sejak 2018, sementara Indonesia masih dalam proses konvergensi sejak 2012. Meskipun keduanya mengikuti standar internasional, tantangan yang dihadapi berbeda, terutama di Indonesia yang memiliki sektor UMKM yang lebih besar. Perbandingan antara Singapura dan Indonesia dalam implementasi IFRS menunjukkan pentingnya harmonisasi standar akuntansi internasional untuk mendukung transparansi, konsistensi, dan daya tarik investasi global. Meski kedua negara memiliki pendekatan yang berbeda sesuai dengan tingkat perkembangan ekonominya, upaya untuk terus memperkuat praktik akuntansi menjadi langkah strategis dalam menghadapi dinamika ekonomi global yang semakin kompleks. Artikel ini bertujuan memberikan wawasan mengenai perbedaan implementasi standar akuntansi internasional antara negara maju dan berkembang, serta dampaknya terhadap transparansi dan daya saing ekonomi.
Analisis Pengaruh Transfer Pricing Terhadap Praktik Penghindaran Pajak Di Perusahaan Multinasional Siregar, Ayu Lestari; Muhardiati, Elfitria; Harahap, Sitia Hotmin
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).v4i2.3106

Abstract

This research aims to analyze the influence of transfer pricing on tax avoidance behavior in multinational companies listed on the Indonesia Stock Exchange (BEI) during the period 2020-2023. This research uses a quantitative method with a simple linear regression approach. The sample used in this research is 9 multinational companies registered at BEI during the period 2020-2023. The data used is secondary data obtained from financial reports of multinational companies. The results of the research show that there is no significant influence between transfer pricing on tax avoidance behavior. This shows that transfer pricing is not the main factor in tax avoidance behavior in multinational companies registered at BEI during the period 2020-2023.
Karakteristik dan Nilai-Nilai Kewirausahaan Selaku Pelaku Ekonomi di Era Sekarang Azizah, Nur
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).v4i2.3107

Abstract

Entrepreneurship is the process of identifying, developing, and bringing a vision to life. This vision can be an innovative idea, an opportunity, or a way to improve at something. At the end of this process, there is a result in the creation of a new business formed under conditions of risk or uncertainty. Simply put, entrepreneurship can be defined as someone who has the courage to take risks to open a business in various opportunities. This research method uses qualitative research, namely research that describes in depth what has been obtained from others, both in the form of written words and verbally. This study also attempts to understand the research object according to the facts in the field without engineering/manipulating data. In this study, an empirical research method is applied that there are several superior characteristics of Minang ethnic entrepreneurs. The prominent characters are self-confidence, hard work, careful/economical calculations, independence, tenacity, contribution to the family, consistency, ingenuity, flexibility, and courage to face business challenges. The formation of entrepreneurial characteristics is determined by environmental factors of the entrepreneur, namely the family, school and community environment. Entrepreneurship is a creative and innovative process that involves the courage to take risks, the ability to see opportunities, and the spirit to create added value for oneself and society. An entrepreneur is not just selling or trading, but has a leadership spirit, strong motivation, and the ability to adapt and innovate in facing challenges. Values such as self-confidence, hard work, courage to take risks
Audit Sampling Untuk Pengujian Pengendalian dan Pengujian Substantif Atas Transakasi Andini, Nisha
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).v4i2.3108

Abstract

Auditors strive to obtain a representative sample when selecting a sample from a population because the items selected from the population are similar to those selected from the population. A representative sample, also called a representative sample, is a sample whose characteristics are nearly identical to those of the population, so that the items taken from the population are similar to those taken from the population. However, in practice, auditors never know whether the sample is representative. This type of research is qualitative descriptive research that focuses on available sources of information about the strength 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. In practice, auditors cannot know whether a sample is representative or not, even after all testing has been completed. However, auditors can increase the likelihood of a sample being representative by carrying out audit sampling steps correctly. The steps in audit sampling are planning the sample, selecting the sample, conducting the test, and evaluating the results. Two things that can cause sample results to be unrepresentative are nonsampling errors and sampling errors. The purpose of auditing in selecting a sample from a population is to obtain a representative sample. A representative sample is a sample that has the same characteristics as the population. This means that the population items included in the sample are the same as the items not included in the sample.

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