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Contact Name
Danang
Contact Email
ahmad.ashifuddin@gmail.com
Phone
+6282227778940
Journal Mail Official
Amik@jurnal.itbsemarang.ac.id
Editorial Address
Jl. Jenderal Sudirman No. 346 Semarang Jawa Tengah Indonesia
Location
Kota semarang,
Jawa tengah
INDONESIA
Jurnal Riset Manajemen dan Ekonomi
ISSN : 2985623X     EISSN : 29857678     DOI : 10.54066
Core Subject : Economy, Science,
Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi
Articles 285 Documents
Riba and Interest in The View Of The Four Madzhab and Contemporary Ulama Munir Munir; Ahmad Adil Manan; Shofa Robbani; Ahmad Munir
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 1 No. 1 (2023): JANUARI : JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime-itb.v1i1.447

Abstract

The discourse on usury is a classic issue, both in the development of Islamic thought and in Islamic civilization. Riba is a complicated problem that often occurs in society. The research focus that forms the basis for this research is (1) What are the opinions of the 4 madzhab scholars regarding usury? (2) What are the opinions of contemporary scholars about bank interest?, and the purpose of this research is (1) to find out what the opinions of 4 madhhab scholars about usury are, (2) to find out what contemporary scholars think about bank interest. This research is a type of library research. The results of this study are that the opinion of the Hanafi Madzhab regarding the sale and purchase of goods that are exchanged or weighed with usury goods if they are weighed for trading and there is an addition, it can be said that usury fadhl. The opinion of the Maliki school of illat usury is when usury goods are used as a price. According to the opinion of the Shafi'i Madhhab, illat usury focuses on usury goods when they become the value of the price, if the two goods are valued or become the price of something. While illat on food is anything that can be eaten and fulfills several criteria such as food or staple food, according to the Hambali Madzhab what can be said is usury is every sale and purchase of a kind that is weighed with one date. Bank interest according to the opinion of contemporary scholars, namely KH. Sahal Madfudh explained about the exploitative, inhuman and consumptive nature of bank interest. Therefore, the concept of bank interest for productive behavior for people's business according to kyai sahal is permissible. Meanwhile, bank interest for consumptive and unproductive behavior is prohibited. According to M. Quraish Shihab, bank interest is not illegal, considering that the current interest does not contain elements of persecution and oppression among human beings. According to him, it does not prohibit bank interest because there are still scholars who allow it, because the interest has been agreed upon at the beginning of the transaction and does not contain elements of oppression and persecution, but if you want to be safe, you should make transactions at Islamic banks. Yusuf Al-Qardhawi said that bank interest taken by savers at the bank is usury which is forbidden, Yusuf Qardhawi firmly stated that bank interest is the same as usury which will always be punished as haram.
Studi Literatur: Artificial Intelligence Dalam Audit Veren Putri Shamaya; Sabrina Nova Ashara; Achmad Sofyan; Salsabila Aprilia; Arswarani Leonica; Tri Ratnawati
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 1 No. 3 (2023): JULI: JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime-itb.v1i3.461

Abstract

The purpose of this study is to find out how the influence, role, and progress of Artificial Intelligence in Auditing. The approach in this study uses a type of research in the form of a literature study with data collection methods in the form of library data that has been selected, searched and analyzed. Based on the research results, it is known that Artificial Intelligence has quite a significant influence on the positive and negative sides. Artificial Intelligence also provides a useful role in auditing developments in the present and in the future, although in practice Artificial Intelligence still has many weaknesses because auditing still requires an auditor's assessment.
Peranan Finansial Teknologi, Perilaku Keuangan Terhadap Ketahanan Keuangan Mahasiswa Fakultas Ekonomi Dan Bisnis UNTAG Surabaya Hana Damayanti Tarihoran; Cindy Septiana Rahayu; Irma Nur Fadlia; Maria Yovita R. Pandin
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 1 No. 3 (2023): JULI: JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime-itb.v1i3.462

Abstract

This research aims to understand the role of financial technology in the financial resilience of students from the Faculty of Economics and Business at UNTAG Surabaya. A qualitative research method was employed, with interviews as the data collection technique. The respondents were students from the Faculty of Economics and Business at UNTAG Surabaya who use financial technology in managing their finances. The results indicate that financial technology plays an important role in improving the financial resilience of students. Financial technology facilitates financial access and provides flexibility in financial management. However, there are also risks that need to be considered, such as data security and addiction to the use of financial technology. Therefore, there is a need for responsible use of financial technology and efforts to enhance financial literacy among students.
Implementasi Etika Kepemimpinan dan Kepemimpinan Tranformasional Pada Kinerja Karyawan (Studi Literatur) Rosita Pratiwi Junaidi; Fitria Agustina; Mohammad Abbas Sastrodiputro; Mochammad Isa Anshori
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 1 No. 3 (2023): JULI: JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime-itb.v1i3.464

Abstract

Leadership is an important factor that determines employee performance and the organization's ability to adapt to environmental changes. The purpose of this study is to understand that ethics and transformational leadership greatly influence how employees work. This research is a research using literature study method or literature review. Through this qualitative approach, it is hoped that this research can provide in-depth insight into the Ethics and Transformation of a leader on the performance of employees. It was concluded from this study that the influence of ethics on employee performance has significant results related to ethical leadership and transformational leadership on employee performance to increase employee ability in ethics and employee courage because they get motivation from their leaders.
Sistem Informasi Akuntansi Penggajian Pegawai Pada Badan Kepegawaian Negara Kantor Regional VI Medan Muhammad Rifana; Nur Fadhillah Ahmad Hasibuan
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 1 No. 3 (2023): JULI: JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime-itb.v1i3.500

Abstract

The purpose of this study is to find out and assess whether the implementation of Payroll Accounting Information System set at regional Office VI of the Medan State Personnel Agency (BKN) has been conducted effectively. The type of research used is Qualitative Descriptive Research, which focuses on payroll infprmasi system at Regional Office VI of The State Personnel Agency (BKN) Medan. Data collection techniques used are by interview method, and other supporting techniques are observation and documentation. The results of this study prove that the Accounting Information System with regard to payroll procedures at the Regional Office VI of the State Personnel Agency (BKN) Medan has been running effectively. Can be seen from the act of cheating that never happened in the office. And it is in accordance with the program that has been adjusted by the regulations set by the government, also has data on basic salaries, allowances and deductions issued by the Regional Office VI of the State Personnel Agency (BKN) Medan. Accounting information system in the form of attachment of parent salaries based on class in Regional Office VI of the State Personnel Agency (BKN) Medan has been easy to understand by the employees who receive salaries. Accounting recording used in the Payroll system at Regional Office VI of the State Personnel Agency (BKN) Medan is an account of Employee Salary Expenditure and Salary Cart (Salary Slip).
Penerapan Basis Data Pada Perusahaan Pt. Sinar Sosro Hasybi Afdillah Nugraha; Irna Rianti; Putri Amalia Saqina Nst; Syaikah Nabilah Aulia; Nurbaiti Nurbaiti
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 1 No. 3 (2023): JULI: JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime-itb.v1i3.513

Abstract

Basis data adalah sistem untuk menyusun dan memelihara data dengan menggunakan komputer untuk menyimpan atau merekam semua data operasional organisasi atau perusahaan agar dapat memberikan informasi terbaik kepada pengguna untuk proses pengambilan keputusan. Pada PT. Sinar Sosro ini menerapkan aplikasi atau sistem basis data yaitu Enterprise Resource Planning (ERP) yang merupakan metode mengintegrasikan berbagai proses bisnis, seperti standar operasional, pengembangan produk, atau distribusi perusahaan. Penerapan ERP tidak terlepas dari timbulnya permasalahan baik yang disebabkan oleh faktor internal maupun eksternal, sehingga perlu dilakukan analisis terhadap faktor internal dan eksternal yang merugikan keberhasilan ERP. Metode penelitian yang digunakan adalah metode kualitatif dengan tujuan untuk mengartikulasikan dengan jelas keadaan sistem ERP di PT. Sinar Sosro. Tujuan penelitian ini adalah untuk meningkatkan pertumbuhan basis data pada perusahaan, dapat menyajikan data yang konsisten dan akurat sehingga mampu memudahkan perusahaan dalam pengambilan keputusan. Hasil dari pembahasan adalah penerapan sistem basis data ERP pada PT. Sinar Sosro sangat memiliki peran yang penting dalam peningkatan pertumbuhan perusahaan dalam bidang teknologi yang mempermudah pengumpulan data yang bersifat informasi untuk perusahaan secara sistematis, sehingga pengambilan keputusan oleh manajemen dapat akurat dan berfungsi untuk menggabungkan semua aplikasi dalam perusahaan ke dalam pusat data.
Pengaruh Etika Kerja Terhadap kinerja Karyawan pada Toko Depo Makmur Sorong Christian Gilbert Tansil; Chostansa C R T Warkey; Simon Sanoy
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 1 No. 3 (2023): JULI: JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime-itb.v1i3.568

Abstract

Dalam penilitian ini terdapat dua variabel yaitu variabel X (Etika Kerja) dan variabel Y (Kinerja Karyawan). Penilitian ini dilakukan untuk mengetahui etika karyawan Toko Depo Makmur sorong. Data yang digunakan adalah data primer yang dikumpulkan melalui observasi, pembagian kuesioner, dan wawancara. Hipotesis penelitian ini adalah pengaruh etika terhadap kinerja karyawan Toko Depo Makmur Sorong. Untuk mengukur pengaruh variabel -variabel tersebut digunakan regresi linier sederhana dan koefisien determinasi dengan bantuan program aplikasi komputer IBM SPSS 25. Berdasarkan hasil analisis data dengan menggunakan metode statistik yaitu regresi linier sederhana sebesar 0,948, selain itu nilai value = 0.000 < alpha 0.05, hasil uji koefisien determinasi (R2) diperoleh nilai R Square 0.546 yang demikian bahwa variabel remunerasi menjelaskan variabel kinerja karyawan sebesar 54,6%, dari hasil uji T diperoleh nilai sig 0.000 < 0.05 yang menunjukkan bahwa variabel etika kerja berpengaruh terhadap variabel kinerja karyawan sehingga dapat disimpulkan bahwa variabel etika kerja (X) mempunyai pengaruh signifikan terhadap variabel kinerja karyawan (Y). Hasil penelitian ini menunjukkan bahwa etika kerja berpengaruh positif dan signifikan terhadap kinerja karyawan pada Toko Depo Makmur Sorong.
Dampak Sistem Informasi Akuntansi Terhadap Kinerja Suplai Agensi Ahmad Saipudin; Erwan Nurhidayat
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 1 No. 2 (2023): April : JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime-itb.v1i2.647

Abstract

The research aims to explore the impact of SIAs on agency supply performance related to inventory management, customer welfare, operating costs and financial statements. In today's digital age and globalization, AIS is very important, especially in that marketing agencies are responsible for product distribution and their supply performance is crucial. SIAs help agencies manage inventory, monitor suppliers, and expedite deliveries. The implementation of SIA requires HR competence, technology investment, and management support. Research into the effect of SIAs on supply performance is important to improve agency understanding and success. This research contributes to the ongoing discourse on the effectiveness of AIS, offers guidance for optimal implementation and utilization, as well as helps identify areas of improvement to improve organizational performance. This study used explanatory research method with primary and secondary data. Random sampling techniques are used with Pearson correlation and simple linear regression to examine the relationship and influence between each variable. This research shows that the relationship and influence between these variables can be easily examined. Research findings show that SIAs have a positive and significant influence on inventory management, financial statements, customer welfare, and organizational performance. In addition, there is a negative relationship between AIS and operating costs. In this study, it was revealed that AIS has a significant and positive influence on organizational performance. The findings of this study provide recommendations to companies to adopt SIA to improve the performance of their organizations.
Automatisasi Proses Robotik dan Dampaknya Pada Akuntansi Sutari Sri Rejeki; Pemilia Sulistyowati
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 1 No. 2 (2023): April : JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime-itb.v1i2.648

Abstract

This study aims to examine the consequences of human-machine collaboration in accounting and develop methods to address potential negative impacts such as human-robot competition, accidental changes in organizational structure, skills decline and skill building, knowledge management, and knowledge bias. The potential of RPA in accounting process automation is large and can replace the role of accountants significantly. This resulted in the loss of entry-level accounting positions, but also created new roles as business advisors and RPA transformation leaders. Accountants of the future will need to improve their soft, technological and data management skills. Research is needed to integrate these skills in accounting education and identify the negative impacts of robot use, as well as the financial and non-financial effects of RPA implementation. This study highlights the impact and potential of RPA in accounting while also providing a new picture of RPA automation in accounting processes with an emphasis on the evolutionary nature of RPA, so it provides insight into how this technology can transform the accounting profession. This study uses the literature review method used as a basis to suggest future research directions related to challenges and problems associated with RPA in accounting. The results of this study show that, RPA has the potential to transform the field of accounting and highlight several research areas in the future, including the consequences of human-machine collaboration, the limitations and barriers of automation, and the development of new roles and skills in accounting education. The study suggests future research directions to address RPA-related challenges and issues in accounting. In addition, understanding the full impact and potential of RPA in accounting is needed before continuing research into the same area.
Penerapan MFCA Dengan Lean Tools Erlinda Sholihah; Jaelani Jaelani
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 1 No. 2 (2023): April : JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime-itb.v1i2.649

Abstract

This study aims to analyze the application of Material Flow Cost Accounting (MFCA) as a diagnostic tool and develop methodologies with lean tools that can be validated through their application to case studies in industrial companies. In an effort to become more competitive, the component manufacturing industry needs to find simple and effective solutions that increase productivity while reducing costs. Faced with this reality, companies need to find the right solutions to reduce environmental impact and remain focused on cost control. This study contributes a methodology for integrating MFCA with lean tools in the field of environmental management accounting. This integration enables a comprehensive analysis of the environmental and economic impacts of production, helps companies identify improvement opportunities, and encourages managers to systems of continuous improvement. The study used a review of complementary literature, the development of methods of integrating MFCA and Lean tools. Furthermore, validation is carried out through the application of case studies in industrial companies, which allows the collection of data needed to perform MFCA analysis and calculation models. The integration of MFCA with lean tools provides a comprehensive analysis of the environmental and economic impact of production. The methodology is validated through industry case studies, demonstrating practical applicability and potential benefits. The study also revealed that MFCA analysis has limitations, but when combined with detailed process observations, it can identify inefficiencies that were not detected before. Overall, this methodology enables a shift towards environmentally friendly and low-waste production, and acts as a cycle of continuous improvement to bring production processes closer to ideal optimal levels. The findings suggest that MFCA with lean tools can provide a more comprehensive analysis of the environmental and economic impact of production processes, enabling a shift in production systems towards environmental friendliness and making component waste low. The study provides valuable insights and guidance for companies looking to improve their environmental and economic performance through the integration of MFCA and Lean tools.

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