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INDONESIA
Jurnal Ekonomika Manajemen Dan Bisnis
Published by CV ITTC Indonesia
ISSN : -     EISSN : 29629322     DOI : https://doi.org/10.47233/jemb
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) (E-ISSN : 2962-9322) diterbitkan oleh CV.ITTC INDONESIA. JEMB menyediakan forum bagi Mahasiswa dan Dosen untuk mengeksplorasi masalah dan merefleksikan penelitian kuantitatif. JEMB adalah jurnal daring yang didedikasikan untuk publikasi penelitian berkualitas tinggi yang berfokus pada implementasi penelitian yang berfokus di bidang Maanajemen dan Bisnis Misi dari JEMB adalah menjadi jurnal interdisipliner peer-review terkemuka untuk memajukan teori dan praktik yang terkait dengan segala bentuk penelitian khususnya di Manajemen dan Bisnis.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 298 Documents
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Analisis Beban Penyusutan Aktiva Tetap Dan Pengaruhnya Terhadap Pajak Penghasilan Badan Pada PT Eka Plafindo Jaya Medan Afriani, Diana; Salim, Denny; Stefvy, Stefvy
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 1 (2025): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i1.2608

Abstract

The purpose of this research is to know the impact of implementation of fixed asset depreciation according to income tax provision to entity income tax in PT Eka Plafindo Jaya Medan. Types of this research is in form of descriptive research with case study in PT Eka Plafindo Jaya Medan. Data which is collected is secondary data include the the depreciation calculation, entity income tax calculation, presentation of financial statement in year 2023 and other information which is related with this research. The research result shows that fixed asset depreciaton method according to income tax provision has impact in increasing of entity’s income tax at PT Eka Plafindo Jaya Medan in year 2023. There is difference between commercial depreciation expense and fiscal depreciation expense because there is difference in using of depreciation method. The company implements straight line method in calculating depreciation expense. The group of fixed asset is not determined properly by the company. The company does not conduct fiscal correction on difference between commercial depreciation expense and fiscal depreciation expense. The company does not calculates the depreciation expense of building, vehicle and furniture properly according to income tax provision. There is improper depreciation rate of fixed asset on building, vehicle and furniture. The depreciation expense in the company is Rp 823,500,000.00. The depreciation expense based on income tax provision is Rp 572,375,000.00. The company should conduct fiscal correction in amount of Rp 251,125,000.00. The fiscal correction will increase the taxable income in amount of Rp 251,125,000.00. The entity income tax in company is Rp 698,748,750.00. After implementation of depreciation of fixed asset based on income tax provision, the entity income tax expense is Rp 761,530,000.00.
Pengaruh Return On Assets (ROA) dan Return On Equity (ROE) terhadap Harga Saham PT Unilever Indonesia Tbk Periode 2018–2022 Sitompul, Pretty Naomi; Wijaya, Selvia Fransiska
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 1 (2025): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i1.2609

Abstract

This study aims to examine the impact of Return On Assets (ROA) and Return On Equity (ROE) on the stock price of PT Unilever Indonesia Tbk over the 2018–2022 period. The research utilizes secondary data derived from the company’s published financial statements. The methodology involves multiple linear regression analysis to evaluate the influence of these two independent variables on stock price as the dependent variable. The results indicate that ROA and ROE collectively have a significant effect on stock price. However, when analyzed individually, ROA exhibits a stronger influence compared to ROE. This research is intended to provide valuable insights for investors in understanding the factors that influence stock prices.
Penerapan Program CBP Rupiah Pada Siswa SMAN 2 Medan Melalui Studi Ekskursi Ramadhanty, Amanda; Siregar, Rahma Ida
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 1 (2025): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i1.2614

Abstract

The Love, Pride, and Understanding Rupiah (CBP) Program, initiated by Bank Indonesia, aims to enhance financial literacy and public awareness, particularly among students, regarding the importance of the Rupiah as a symbol of national sovereignty and a legal means of payment. This study explores the implementation of the CBP program at SMA Negeri 2 Medan through an educational excursion to the Representative Office of Bank Indonesia in North Sumatra Province. Using a qualitative method, the research involved Grade X students participating in lessons about financial institutions. The program focuses on three main aspects: recognizing the design and characteristics of the Rupiah, safeguarding against counterfeit currency crimes, and maintaining the Rupiah in good condition. The study's findings show that the activity successfully improved students' understanding of the Rupiah, particularly in terms of its authenticity, role in the economy, and fostering pride and love for Indonesia's currency. This study also highlights the importance of early financial literacy education to encourage wise financial behavior among students.
Analisis Perbedaan Harga Saham, Volume Perdagangan Saham, Return Saham Dan Volatilitas Harga Saham Sebelum Dan Sesudah Stock Split Periode 2020-2023 Fadilah, Imas Nur; Maulani, Denia; Hanifan, Muhammad Zakie
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 1 (2025): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i1.2622

Abstract

This research aims to determine differences in stock prices, trading volume, stock returns and stock price volatility before and after the stock split in companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2023 period. The population in this research are all companies listed on the Indonesia Stock Exchange (BEI) that implemented a stock split policy during the 2020-2023 period. Sampling in this study used a purposive sampling method, based on predetermined criteria, a sample size of 32 companies was obtained. The method used is different tets analysis with observation periods -7 (7 days before the stock split), +7 (7 days after the stock split) and -3 (3 days before the stock split), +3 (3 days after the stock split). Hypothesis testing in this research was carried out using the Paired Sample T- Test which was used for normally distributed data and the Wilcoxon Signed Rank Test used for data which was not normally distributed. Based on the research results, it was found that there were differences in stock prices before and after the stock split, there were differences in stock trading volume before and after the stock split and there were no differences in stock returns before and after the stock split and there is no difference in stock price volatility before and after stock split.
Analisis Perhitungan Harga Pokok Produksi Dengan Menggunakan Metode Full Costing Dan Metode Variabel Costing Untuk Mengetahui Tingkat Laba Pada Groovy Cake Surabaya Irawati, Margareth; Arfamaini, Revi
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 1 (2025): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i1.2624

Abstract

Cost of production is all direct and indirect costs incurred by the company for the production process so that the goods or services can be sold. The aim of this research is to determine the determjination of the cost of production using the Full Costing and Variable methods. The data needed in this research includes sales data and costs that occurred during August 2022 for Groovy Cake as the object of this research. The type of data used is quantitative data which is primary data. Data collection methods are interviews with Groovy Cake leaders and documentation. Based on the research result, it can be seen that the result of calculating the cost of production using the full costing method is Rp.22.098.333. And the cost of production using the variable costing method is Rp.13.120.000. The operating profit obtained was Rp.18.056.667. The selling price is calculated using the cost plus pricing method with the full costing method with anb expected profit percentage of 65% and the variable costing method with different profit percentages. For 3 tier tarts the profit percentages is 68,5% and 1 tier tart 17%. Meanwhile, the sales profit percentage for 1 month using full costing and variable costing is 82% and 65%. After knowing these result, researchers found out the comparison between the two methods.
Peran Asuransi Jiwa Dalam Pembiayaan Mudharabah Di BPRS Gebu Prima Medan Fadila Syafitri, Diana; Rahma, Tri Inda Fadhila
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 1 (2025): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i1.2672

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis peran asuransi jiwa dalam pembiayaan mudharabah di BPRS Gebu Prima Medan, khususnya dalam mengurangi risiko pembiayaan dan meningkatkan kepercayaan nasabah. Metode yang digunakan adalah penelitian kualitatif dengan pendekatan studi kasus, di mana data diperoleh melalui wawancara mendalam dengan pihak bank, nasabah, dan penyedia asuransi, serta analisis dokumen terkait. Hasil penelitian menunjukkan bahwa asuransi jiwa berperan sebagai mekanisme mitigasi risiko yang memberikan perlindungan bagi bank terhadap kemungkinan wanprestasi akibat meninggalnya nasabah mudharib. Selain itu, implementasi asuransi dalam skema pembiayaan ini juga berkontribusi dalam meningkatkan kepercayaan dan minat nasabah terhadap produk mudharabah, meskipun masih terdapat tantangan dalam sosialisasi dan pemahaman akad yang sesuai dengan prinsip syariah.
Analisis Kinerja Lembaga Amil Zakat Infak Sedekah (Lazis) Muhammadiyah Pusat Dengan Pendekatan Balanced Scorecard Haki, Wildan Afifah; Setiadi, Iwan; Amrizal, Amrizal; Anwar, Saiful; Amelia, Amie
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 1 (2025): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i1.2680

Abstract

Zakat is an obligation in Islam that plays a crucial role in the economy and social justice. Through professional management by institutions like Lazis Muhammadiyah, zakat can reduce poverty and enhance community welfare. This study aims to evaluate zakat management performance using the Balanced Scorecard (BSC) approach to ensure efficiency and effectiveness in achieving social goals. The BSC method is used to plan, control, and evaluate organizations from four perspectives: financial, customer, internal processes, and learning. A qualitative descriptive analytical approach is applied to describe the condition of Lazis Muhammadiyah Pusat, collecting primary and secondary data through questionnaires and interviews involving the Executive Director, Muzakki, and staff of Lazis Muhammadiyah Pusat. The research findings indicate that the performance of Lazis Muhammadiyah Pusat, based on the BSC, is very good. Financial receipts reached 74%, customer satisfaction index stands at 90%, and internal innovation level achieved 100%. This reflects the institution's commitment to developing services that are responsive to technological advancements and community needs. Additionally, employee satisfaction reached 83%, reflecting comfort and good relationships among them, which positively impacts work productivity. These findings underscore the importance of professional zakat management in enhancing welfare and social justice
Pengaruh Country Image, Lokasi, Gaya Hidup Terhadap Minat Berkunjung Ke Negara Singapura Alhamdi, Rezki; Pratama, Tito; Saputra, Eryd; Olotua Sipayung, Natal; Rehandana Damanik, Pablo
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 1 (2025): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i1.2744

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh Country Image, lokasi, dan gaya hidup terhadap keputusan masyarakat Batam untuk berkunjung ke Singapura. Menggunakan pendekatan kuantitatif dengan metode deskriptif, data dikumpulkan melalui survei kuesioner dan dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa Country Image dan gaya hidup memiliki pengaruh signifikan terhadap minat berkunjung, sedangkan lokasi tidak memberikan dampak yang signifikan. Temuan ini mengindikasikan bahwa citra positif Singapura sebagai destinasi wisata modern dan tren gaya hidup masyarakat Batam lebih memengaruhi keputusan kunjungan dibandingkan kedekatan geografis. Studi ini memberikan wawasan bagi pengelola pariwisata untuk merumuskan strategi pemasaran yang efektif guna meningkatkan kunjungan wisatawan dari Batam ke Singapura.
Pengaruh Inventarisasi Aset, Legal Audit Dan Struktur Birokrasi Terhadap Optimalisasi Pengelolaan Barang Milik Daerah Pada Pemerintah Kabupaten Aceh Besar Putra, Ilham Perdana; Chudri, Intan Rizkia; Yunina, Fitri
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.2839

Abstract

The problem addressed in this study is the suboptimal management of Regional Government Assets (Barang Milik Daerah/BMD) in Aceh Besar Regency, which is marked by discrepancies between physical and administrative asset data, weak legal safeguards for assets, and a bureaucratic structure that has yet to effectively support asset management. This study aims to analyze the effect of asset inventory, legal audit, and bureaucratic structure simultaneously and partially on the optimization of BMD management in the Government of Aceh Besar Regency. The population in this study consists of government officials involved in BMD management across all Regional Work Units (SKPD) in Aceh Besar Regency, totaling 66 officials. Each SKPD is represented by two selected samples: the Head of the Finance Subdivision and the BMD Manager. Sampling was conducted using a non-probability saturated sampling technique, in which all population members are used as samples—also known as a census. The results show that asset inventory, legal audit, and bureaucratic structure simultaneously influence the optimization of BMD management in SKPDs of Aceh Besar Regency, with an R value of 0.689. Asset inventory has a positive effect on the optimization of BMD management, with a regression coefficient of 0.241. Legal audit also has a positive effect, with a regression coefficient of 0.240. Meanwhile, bureaucratic structure has a positive effect with a regression coefficient of 0.266.
Analisis Model Bisnis Budidaya Maggot Skala Komunitas Berbasis Circular Economy di Sumur Batu, Kota Bekasi ., Sulastri; Lisdiana; Yuwono , R. Sapto
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.2859

Abstract

This study analyzes the business model of community-scale maggot cultivation based on a circular economy in RW 08, Sumur Batu Village, Bantargebang District, Bekasi City. The method used is a qualitative descriptive case study through structured interviews, observations, and documentation. The business unit is able to process 110 kg of organic waste per day and produce 10 kg of maggot and 1.5 kg of frass. The activity was carried out collectively by residents, with raw materials from the RW waste bank in partnership with the Patriot Main Waste Bank. The main products are fresh maggots, dried maggots, as well as solid and liquid frass fertilizers. The selling price is IDR 7,000/kg, IDR 80,000/kg, and IDR 15,000/kg, respectively. This business has a positive impact on the environment and economy, despite the constraints of limited human resources. This research contributes to the development of an applicable and sustainable circular business model for urban communities.

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