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Deddy Ibrahim Rauf
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INDONESIA
(JIMBE)
Published by PT. Maju Malaqbi Makkarana
ISSN : -     EISSN : 29877156     DOI : 10.59971/jimbe
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi (JIMBE) adalah jurnal yang ditujukan untuk mempublikasikan hasil penelitian Manajemen seperti Manajemen Pemasaran, Manajemen Keuangan, Manajemen SDM, Manajemen Operasi/Produksi, Manajemen Bisnis dan Kewirausahaan sebagai pengembangan pengetahuan serta berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Dewan redaksi memutuskan makalah mana yang akan diterbitkan di JIMBE setelah ditinjau oleh reviewer yang ditunjuk (double blind review). Penulis akan diberitahu tentang komentar dan saran peninjau.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 197 Documents
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Analisis Pengaruh Biaya, Modal, dan Produksi Terhadap Pendapatan UMKM: Solusi untuk Pertumbuhan Ekonomi Lokal Safira, Aura Nur; Susana, Hana; Nursari, Sri Yuliani; Laela, Nur; Anwar, Ravel; Amaliah, Zakiyatul
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 1 No 6 (2024)
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v1i6.245

Abstract

Penelitian ini menginvestigasi pengaruh analisis biaya, modal, dan produksi terhadap pendapatan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia, yang memiliki peranan strategis dalam perekonomian nasional. Meskipun UMKM menyumbang 65% terhadap produk domestik bruto, tantangan signifikan seperti keterbatasan modal dan efisiensi produksi sering mengancam keberlanjutan mereka. Tujuan penelitian ini adalah memberikan panduan kepada pelaku UMKM dalam pengambilan keputusan bisnis yang lebih tepat melalui analisis biaya, modal, dan efisiensi produksi. Pendekatan kualitatif dengan analisis deskriptif digunakan untuk mengkaji pengaruh variabel tersebut terhadap pendapatan UMKM. Ditunjukkan oleh temuan empiris bahwa pengelolaan biaya yang efektif dan akses modal yang memadai dapat meningkatkan kapasitas produksi dan inovasi produk. Selain itu, peningkatan efisiensi produksi melalui teknologi atau pelatihan tenaga kerja dapat mengurangi biaya dan meningkatkan kualitas produk. Penelitian ini menyimpulkan bahwa strategi pengelolaan biaya dan modal yang baik serta peningkatan efisiensi produksi merupakan kunci dalam meningkatkan pendapatan dan daya saing UMKM. Implikasi praktis penelitian ini mencakup panduan bagi UMKM dalam mengelola biaya, modal, dan produksi untuk memaksimalkan pendapatan dan mendukung pertumbuhan ekonomi yang lebih inklusif.
Kelayakan Finansial Usaha Gula Aren Dikecamatan Culamega Kabupaten Tasikmalaya Muhammad, Asy’ari; Jakiyah, Ulpah; Fitriadi, Budhi Wahyu
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 2 No 1 (2024)
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v2i1.129

Abstract

Palm sugar is a commodity produced from the sugar palm plant. Palm sugar has been known to the public since long ago. Palm sugar is produced from tapping palm sap which is then filtered and cooked and then thickened. Based on its purpose to determine the income and revenue and to determine how financially feasible the palm sugar business is. This research was conducted in Culamega District, Tasikmalaya Regency. Determination of the location using census sampling Census sampling which is drawn randomly at the research site, namely in Culamega District with a sample of 10 palm sugar craftsmen from each village in Culamega District, 2 samples of palm sugar craftsmen or entrepreneurs were taken each with the characteristics of more than 5 years as a palm sugar entrepreneur. The results of the study showed that the average income of the palm sugar business in Culamega District was IDR 4,579,056.36. with an R / C Ratio value of 5.28, meaning that the profit received by each palm sugar business manager will get a profit of 52.8% so that it can be said that the average palm sugar processing business in the research area is feasible to be pursued.
Efektivitas Program Pendidikan dan Pelatihan (Diklat) dalam Meningkatkan Kinerja Pegawai Negeri Sipil di Kota Padang Husna, Nilam Akhsanul; Aqilah, Nabila Siti; Novita, Nada Febri; Hanoselina, Yulia
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 2 No 1 (2024)
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v2i1.158

Abstract

Education and Training (Diklat) is a program organized by the government to develop employee skills in the fields they work in. This is explained in Government Regulation Number 101 of 2000 concerning Civil Servant Job Education and Training, which states that Diklat is a learning process that aims to improve the abilities of Civil Servants. Therefore, the Diklat program in government agencies must receive serious attention, considering the importance of this initiative in improving employee performance. This study aims to analyze the effectiveness of the Diklat program in improving employee performance in Padang City. The method used in this study is qualitative, especially literature studies, which allows for the collection of relevant information and data analysis. The results of the study indicate that the implementation of the education and training program faces several obstacles, especially related to facilities and infrastructure. The main problem faced is the limited costs or budget needed to organize the Diklat program effectively. This limitation can hinder the quality and scope of training, thus impacting the achievement of the goal of improving employee performance. Therefore, more attention is needed to the funding aspect to ensure the success of the Diklat program in the future.
Masa Depan Guru Honorer Terkait dengan Penghapusan Tenaga Honorer Berdasarkan UU Nomor 20 Tahun 2023 Afrizalni, Irva; Fitri, Hilda Desma; Putri, Silvina Maharani; Hanoselina, Yulia
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 2 No 1 (2024)
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v2i1.153

Abstract

1.237 / 5.000   Hasil terjemahan Hasil terjemahan This study aims to analyze the impact of the elimination of honorary workers on the future of honorary teachers in Indonesia. The elimination of Honorary Workers in Law Number 20 of 2023 has drawn pros and cons from the community. This is because the contribution of Honorary Workers is one of the important supporting elements in the running of the government system. The method used is qualitative descriptive. The technical data analysis in this study uses qualitative data analysis. The elimination of honorary workers in Law Number 20 of 2023 concerning the State Civil Apparatus (ASN) has also put the future of Honorary Teachers at stake. The government has offered several solutions, including the selection of Government Employees with Work Agreements (PPPK) as one of the solutions for honorary workers. This selection itself poses new challenges, such as tight competition and requirements that must be met by honorary teachers in order to pass the selection. Thus, synergy is needed between the government, educational institutions and teachers themselves for a better future, especially for educators in Indonesia.
Kewajiban Pajak Pendapatan Yang Harus Dipenuhi Oleh Individu Yang Melakukan Perjalanan Ke Luar Negeri Burhamzah, Rahmat; Syahrul, Khaidir; Rauf, Deddy Ibrahim
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 2 No 1 (2024)
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v2i1.220

Abstract

This discussion is related to Foreign Fiscal policy, which is defined by the tax law that regulates indigenous communities undertaking foreign visits. Initially, the law was more administrative in nature, but over time, it became a source of state revenue. Levies paid by taxpayers while abroad are levies that must be paid during the moving season and can be deducted from income tax at the end of the season. However, according to state inspections, social, cultural, guidance, religion, and universal leadership, except for taxpayers who travel abroad and pay PPh Section 25, for various reasons they may not pay PPh Section 25 while living abroad. country.
Menjamin Pinjaman dengan Cara Islami: Mengenal Konsep Gadai dalam Syariat Islam Rahman, Fatmawati A; Nurjanna
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 2 No 1 (2024)
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v2i1.235

Abstract

Sharia pawn or rahn is a form of financing that allows individuals or companies to obtain short-term liquidity by pledging assets without permanently losing ownership. This study aims to gain a deeper understanding of the implementation of sharia pawn in Indonesia, including its advantages and challenges. This study is a qualitative study using a comprehensive literature study research method, the author of the data obtained was obtained from libraries in the form of books, articles, journals and scientific works with related topics, and using Google Scholar, Publish or Perish to search for references. Sharia pawn (rahn) is a sharia-based financial instrument that allows individuals or companies to obtain short-term liquidity by pledging assets without permanently losing ownership. It avoids usury elements and is based on the principle of mutual benefit. Sharia pawn has bright prospects in Indonesia along with the increasing public awareness to carry out economic activities according to sharia principles. However, the challenge is education and socialization to the community about its mechanisms and benefits.
Analisis Perhitungan Harga Pokok Produksi Dengan Menggunakan Metode Full Costing Pada Umkm Bakso Keliling Alda; Nurhayati; Maharani, Eka Fira
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 2 No 3 (2024)
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v2i3.249

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector, especially the meatball business, face complex challenges in financial management and product pricing. This study aims to analyze the calculation of the cost of goods manufactured (HPP) in meatball SMEs using the full costing method. The focus of the study is to identify the cost structure that includes raw materials, direct labor, and factory overhead costs to improve the accuracy of selling price determination and business profitability. The study uses a qualitative approach with interviews, observations, and secondary data analysis from related documents and literature. The results of the study show that the total daily production cost is IDR 1,509,680 for 1,200 meatballs, with a production cost per item of IDR 1,258. With a selling price of IDR 2,000 per item, the net profit obtained reaches IDR 890,320 or IDR 741 per item. This finding emphasizes the importance of accurate cost management to maintain business efficiency and competitiveness. This study concludes that the full costing method provides a comprehensive picture for strategic decision making, including setting competitive selling prices. Recommendations include analysis of ongoing costs, product innovation, aggressive marketing strategies, and investment in equipment and employee training to improve business performance and profitability. The study suggests an analysis of the importance of ongoing costs, product innovation, aggressive marketing strategies, and investment in equipment and human resource development. This study provides theoretical contributions to the understanding of cost accounting in culinary sector MSMEs and offers managerial practices that can improve business performance and profitability.
PERAN PENDIDIKAN EKONOMI DALAM MENGATASI PENGANGGURAN DI ERA DIGITAL Silvia Annur Hasibuan; Mica Siar Meiriza; Amelia Amelia; Marshanda Siburian; Fais Irawan; Yehezkiel Exaudi Banjarnahor
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 2 No 1 (2024)
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v2i1.267

Abstract

Penelitian ini bertujuan untuk mengeksplorasi peran pendidikan ekonomi dalam memerangi pengangguran di era digital. Dalam konteks globalisasi yang semakin berkembang, pendidikan ekonomi menjadi sangat penting untuk membekali generasi baru dengan keterampilan dan pengetahuan yang relevan. Metode penelitian yang digunakan adalah kualitatif, dimana data dikumpulkan melalui wawancara dan observasi dengan jumlah sampel sebanyak 30 orang mahasiswa pendidikan ekonomi untuk mendapatkan pemahaman lebih dalam tentang bagaimana pendidikan ekonomi dapat berkontribusi. Penelitian ini menggunakan purposive sampling untuk mendapatkan data yang dibutuhkan. Dalam penelitian purposive sampling, peneliti secara selektif memilih informan atau partisipan berdasarkan kriteria tertentu yang berkaitan dengan topik penelitian. Langkah pertama adalah memahami dengan jelas tujuan penelitian dan pertanyaan penelitian yang akan dijawab oleh responden. Hasil penelitian menunjukkan bahwa pendidikan ekonomi tidak hanya menawarkan teori, tetapi juga keterampilan praktis yang diperlukan untuk memenuhi kebutuhan pasar kerja, seperti kursus bahasa asing dan pelatihan di pusat pelatihan profesi (BLK) yang ditawarkan pemerintah. Pendidikan ekonomi berperan penting dalam mempersiapkan individu menghadapi tantangan dunia kerja yang terus berubah, terutama di era digital. Meningkatkan keterampilandan keterampilan individu, pendidikan dapat membantu beradaptasi terhadap perubahan yang cepat dan berkontribusi terhadap perekonomian global.
Pengaruh Disiplin Terhadap Produktivitas dan Efektivitas Kinerja ASN di Dinas Tenaga Kerja dan Perindustrian Kota Padang Iskandar, Mhd. Fadhel Adli; Syahputra, M. Akhir; Ramadani, Zahara; Hanoselina, Yulia
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 2 No 3 (2024)
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v2i3.269

Abstract

This study aims to analyze the effect of work discipline on the productivity and effectiveness of the performance of State Civil Apparatus (ASN) at the Padang City Manpower and Industry Service. The method used in this study is the literature review method or an approach that uses relevant literature sources or written documents. In addition, the data collection techniques used in this study are observation, interviews, and documentation. The results of the study indicate that work discipline has a significant positive impact on the productivity and effectiveness of ASN performance. The results of interviews at the Padang City Manpower and Industry Service indicate that ASN are required to comply with rules such as arriving on time, with an automatic allowance deduction mechanism for those who are late. Even though there is a strict policy like this, challenges in implementing discipline remain, for example in terms of employee consistency in arriving on time. To overcome this, the sub-section head provides a five-minute lateness dispensation, and the results are quite low with the allowance deduction system applied. These findings are expected to be used as consideration in improving ASN performance through the implementation of stricter disciplinary policies.
ANALISIS MANAJEMEN STRATEGIK PADA MCDONALD'S: STUDI KASUS WARALABA RESTORAN CEPAT SAJI DENGAN PENDEKATAN SWOT PERIODE OKTOBER-DESEMBER 2011 Lokot Muda harahap; Diana Dongoran; Tasya Novi Ardana; Fatio D situmorang
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 2 No 1 (2024)
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v2i1.270

Abstract

Penelitian ini menganalisis manajemen strategik McDonald's menggunakan pendekatan SWOT untuk mengeksplorasi kekuatan, kelemahan, peluang, dan ancaman yang dihadapi perusahaan. McDonald's dikenal dengan pengakuan merek yang kuat dan jangkauan global yang luas, memungkinkan mereka untuk memenuhi preferensi lokal di berbagai pasar. Meskipun demikian, perusahaan menghadapi tantangan seperti ketergantungan pada model waralaba dan kritik terhadap nilai gizi produk. Peluang untuk memperkenalkan menu sehat dan memanfaatkan teknologi pemesanan online juga diidentifikasi sebagai strategi penting untuk pertumbuhan. Namun, persaingan yang ketat dan perubahan regulasi dapat memengaruhi kinerja perusahaan. Hasil analisis ini menunjukkan pentingnya adaptasi dan inovasi untuk mempertahankan posisi McDonald's di pasar makanan cepat saji yang dinamis.

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