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Arrianda Mardhika Adif
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INDONESIA
Journal of Economics and Management Scienties
Published by Asia Pacific Network for Sustainable Agriculture, Food and Energy
ISSN : 26551934     EISSN : 26556685     DOI : https://doi.org/10.37034/jems
Core Subject : Economy, Science, Social,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Social Sciences
Journal of Economics and Management Scienties is a peer-reviewed open access journal covering applied issues in micro and macroeconomics, including (but not limited to): Political Economy Law and Economics Environmental Economics Innovation Economics Health Economics Gender Economics International Trade & Development Industrial Organization International Economics Labor Economics Accounting Money and Banking Green Growth Corporate Governance Human Resource Management Strategic Management Entrepreneurship Marketing E-business Services Information Technology Management Production & Operations Management Financial Management Decision Analysis Education Management Management Research Methods and Managerial Economics, etc.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 239 Documents
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Intellectual Capital, Arus Kas Operasi, Dan Nilai Perusahaan: Investigasi Pengaruhnya Terhadap Kinerja Perusahaan Manufaktur DiIndonesia Waskito, Shiddiq; Effendy, Lukman
Journal of Economics and Management Scienties Volume 7 No. 4, September 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i4.156

Abstract

A study was conducted to investigate the effects of intellectual capital, operating cash flow, and firm value on the performance of manufacturing companies in Indonesia. The manufacturing sector faces challenges such as intense competition, changing consumer preferences, and environmental regulations. This study employed a descriptive quantitative method, utilizing manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020-2022. A total of 143 companies were included as research samples. The findings indicate no crucial relationship between intellectual capital and company performance. However, operating cash flow and firm value were found to positively and crucially influence the financial performance of manufacturing companies. This suggests that healthy cash flow management and positive market perception of firm value are important factors in achieving strong financial performance within the manufacturing sector.
Peran Price Earning Ratio sebagai Moderator antara Rasio Keuangan terhadap Harga Saham Perusahaan IDX Value 30 Kusbiantoro, Shefira Afdeana; Masdjojo, Gregorius Nasiansenus
Journal of Economics and Management Scienties Volume 7 No. 4, September 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i4.150

Abstract

Harga saham merupakan refleksi dari ekspektasi investor terhadap kinerja serta prospek masa depan suatu perusahaan. Penelitian ini bertujuan untuk mengkaji pengaruh rasio keuangan yang terdiri atas profitabilitas (Return on Equity), likuiditas (Current Ratio) dan solvabilitas (Debt to Equity Ratio), terhadap harga saham, dengan Price Earning Ratio (PER) sebagai variabel moderasi. Studi dilakukan pada perusahaan-perusahaan yang tergabung dalam indeks IDX Value 30 di Bursa Efek Indonesia selama periode 2021 hingga 2024. Pemilihan sampel dilakukan secara purposive sampling berdasarkan ketersediaan data laporan keuangan tahunan, sehingga diperoleh 64 observasi dari 16 perusahaan selama 4 tahun. Data bersumber dari laporan tahunan yang diakses melalui laman resmi Bursa Efek Indonesia. Analisis data menggunakan teknik regresi data panel dengan kombinasi regresi dengan variable moderasi. Estimasi terbaik dipilih melalui uji Chow, uji Hausman dan uji Lagrange Multiplier. Software yang digunakan adalah EViews 12. Hasil pengujian estimasi direkomendasikan Random Effect Model (REM). Hasil penelitian menunjukkan bahwa CR dan DER memiliki pengaruh positif namun tidak signifikan terhadap harga saham, sedangkan ROE menunjukkan pengaruh positif yang signifikan. Analisis moderasi memperlihatkan bahwa PER tidak berperan sebagai variabel yang dapat memoderasi hubungan antara ROE, CR maupun DER terhadap harga saham secara parsial. Kesimpulan dari penelitian ini menggarisbawahi bahwa PER belum dapat dijadikan faktor penentu dalam memperkuat atau memperlemah pengaruh rasio keuangan terhadap harga saham dalam indeks tersebut.
Pengaruh Gini Ratio, Pendapatan per Kapita, Pengeluaran per Kapita, dan UMKM Terhadap IPM Wilayah Pembangunan IV Hidayati, Widya; Marpaung, Grace Natalia
Journal of Economics and Management Scienties Volume 7 No. 4, September 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i4.160

Abstract

This study aims to analyze the influence of the gini ratio, expenditure per capita, GDP per capita, and MSMEs on the human development index in Development Region IV. The research employs a descriptive quantitative approach using panel data, consisting of cross-sectional data from the provinces of Lampung, DKI Jakarta, Central Java, the Special Region of Yogyakarta, dan Banten, as well as time-series data from 2013 to 2022. Data were obtained from BPS, previous research journals, books, and other publications, making the data type in this study secondary. The analysis was conducted using panel linear regression with the Random Effect Model, processed using EViews 12 software. The result indicate that the gini ratio has a positive but insignificant effect on HDI, GDP per capita has a significant negative effect on HDI, expenditure per capita has a significant positive effect on HDI, and MSMEs have a positive but insignificant effect on HDI in Development Region IV during the 2013-2022.
Analisis Pengaruh Variabel Makroekonomi Terhadap Kinerja Saham Sektor Teknologi GO-PUBLIC Periode 2019-2024 Viana, Ceacilia Erieka; Masdjojo, Gregorius Nasiansenus
Journal of Economics and Management Scienties Volume 7 No. 4, September 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i4.175

Abstract

Periode tahun 2019 hingga 2024 merupakan fase ketidakstabilan bagi perekonomian Indonesia, yang dipengaruhi oleh dampak pandemi Covid-19. Meskipun variabel pandemi tidak dijadikan fokus utama dalam penelitian ini, pembahasan terkait tetap relevan karena periode penelitian mencakup masa pandemi dan pasca-pandemi. Pada rentang waktu tersebut, kondisi ekonomi yang tidak stabil menyebabkan variabel-variabel makroekonomi seperti Inflasi, Nilai Tukar, dan BI Rate menjadi faktor penting yang dapat memengaruhi kinerja saham, khususnya pada sektor teknologi. Dalam penelitian ini, kinerja saham diproksikan melalui harga saham karena harga saham dianggap sebagai indikator yang paling representatif dalam menggambarkan nilai perusahaan, terutama dalam kondisi pasar yang fluktuatif. Penelitian ini bersifat kuantitatif menggunakan data sekunder dengan metode analisis data panel, yang merupakan gabungan antara data time series dan cross section. Teknik purposive sampling digunakan dalam pemilihan sampel sebanyak 13 perusahaan sektor teknologi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2024, sehingga diperoleh total 78 observasi. Analisis data dilakukan menggunakan software EViews 13, dengan pendekatan model regresi Random Effect Model (REM). Hasil penelitian menunjukkan bahwa Inflasi dan BI Rate tidak memiliki pengaruh yang signifikan terhadap kinerja saham. Sementara itu, Nilai Tukar USD/IDR berpengaruh negatif dan signifikan terhadap kinerja saham Perusahaan sektor teknologi.
The Effect of Employer Branding on Employee Retention of Technical Support Employees in Internet Service Provider (ISP) Companies (ION Network Case Study) Giovanni, Jane; Dwianto, Agung Surya
Journal of Economics and Management Scienties Volume 7 No. 4, September 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i4.177

Abstract

This study explores the influence of employer branding on employee retention among Technical Support staff at ION Network, a leading Internet Service Provider (ISP) in Indonesia. Using a qualitative case study approach, data were collected through in-depth interviews, participant observation, and company document analysis. The study involved three key informants: a Technical Support employee, the Vice President of Technical Support, and an HRD specialist. The findings reveal that ION Network’s employer branding anchored in national project participation, practical technical training, and family focused benefits fosters emotional and professional engagement, thereby enhancing employee loyalty. Training initiatives and public recognition of high performing staff further strengthen job satisfaction. However, the study also highlights retention challenges, particularly the gap between the hierarchical structure and the high mobility expectations of young employees, as well as salary competition from rival firms. These challenges indicate the need for more adaptive branding strategies that align with generational preferences and market dynamics. The study concludes that employer branding at ION Network operates as both a recruitment and retention tool, effectively combining external corporate image with internal employee value. The implications underscore the importance of purpose driven work environments, continuous learning systems, and flexible career pathways in maintaining a stable and committed workforce in the ISP sector.
Analisis Kinerja BAZNAS Kota Medan Menggunakan Maqashid Syariah Index (MSI) dalam Meningkatkan Transparansi dan Akuntabilitas Keuangan Berbasis Digital Hairani, Hairani; Syahbudi, Muhammad; Nurbaiti, Nurbaiti
Journal of Economics and Management Scienties Volume 7 No. 4, September 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i4.178

Abstract

Penelitian ini bertujuan untuk menilai kinerja pengelolaan zakat di BAZNAS Kota Medan berdasarkan Indeks Maqashid Syariah (MSI) selama periode 2020 hingga 2023. BAZNAS Kota Medan merupakan lembaga pemerintah non-struktural yang bertugas mengelola Zakat, Infak, Sedekah, dan Dana Sosial Keagamaan Lainnya (ZIS-DSKL) secara profesional, terukur, dan berbasis digital. Dalam konteks pengelolaan zakat, penerapan Maqashid Syariah menjadi penting untuk memastikan bahwa pengelolaan dana tidak hanya sah secara syar’i, tetapi juga membawa maslahat yang nyata bagi masyarakat. Metode yang digunakan adalah pendekatan kualitatif dengan analisis deskriptif, melalui modifikasi indikator MSI yang disesuaikan dengan konteks lembaga pengelola zakat, menggunakan data sekunder dari laporan keuangan BAZNAS Kota Medan tahun 2020 sampai 2023. Hasil penelitian menunjukkan peningkatan skor MSI dari 0,631 pada tahun 2020 menjadi 1,013 pada tahun 2023, yang mencerminkan perbaikan dalam kelembagaan dan kesesuaian pengelolaan zakat dengan prinsip-prinsip Maqashid syariah. Meskipun demikian, masih terdapat tantangan dalam aspek penelitian, Iqamatu Al-Adl, dan investasi jangka panjang. Penelitian ini menegaskan pentingnya penguatan sistem transparansi digital dan inovasi teknologi untuk meningkatkan efektivitas dan keberlanjutan pengelolaan zakat di masa depan.
Determinants Of Stock Returns and Their Implications for Dividend Policy of Mining Sector Companies on The Indonesian Stock Exchange Kusmanto, Kusmanto
Journal of Economics and Management Scienties Volume 7 No. 4, September 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i4.179

Abstract

This study analyzes the influence of fundamental microeconomic and macroeconomic factors on stock returns and their implications for the dividend policy of mining sector companies listed on the Indonesia Stock Exchange during 2019–2024. Microeconomic variables include operational cash flow, working capital, and net income, while macroeconomic variables comprise the interest rate (BI Rate) and the rupiah exchange rate (KURS). This research uses a quantitative approach with an associative method. The results show that working capital, net income, interest rates, and exchange rates significantly and positively affect stock returns, while operational cash flow has no significant effect. This indicates that investors prioritize profitability and capital efficiency over short-term cash flow. Regarding dividend policy, working capital, net income, interest rates, exchange rates, and stock returns significantly and positively influence dividend payouts. Operational cash flow, however, shows no significant impact, suggesting companies base dividend decisions more on profitability and macroeconomic conditions. Simultaneously, all studied micro and macro variables significantly affect stock returns and dividend policy. These findings emphasize that internal financial performance and external economic indicators are key considerations in investment decisions and dividend formulation. The study implies that companies should focus on profitability and efficient working capital management while accounting for macroeconomic trends to develop sustainable dividend policies. For investors, understanding both internal company performance and broader economic factors is crucial for rational investment choices.
Implementation of Artificial Neural Network (ANN) to Predict Financial Distress (A Case Study on Metal and Mineral Industry Companies Listed on IDX 2019–2023 Period) Rahayu, Wardanianti Sari; Khairunnisa, K
Journal of Economics and Management Scienties Volume 7 No. 4, September 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i4.184

Abstract

This research utilizes data mining techniques, specifically the Artificial Neural Network (ANN) model, to predict financial distress. In this ANN model, five financial ratios serve as the main input variables, namely Return on Assets (ROA), Debt to Assets Ratio (DAR), Current Ratio, Total Assets Turnover, and Operating Cash Flow Ratio. The selection of these ratios is based on evidence that they are effective in predicting financial distress. This study aims to develop a financial distress prediction model for metal and mineral industry companies listed on the Indonesia Stock Exchange during the 2019-2023 period, using a data mining approach with Artificial Neural Network (ANN). The study results show that the financial ratios of companies experiencing financial distress tend to be lower than companies that do not experience it, so these ratios are effective as input variables for the model. The best ANN architecture, found through training using a sample of 26 companies, has a configuration of 25 neurons in the input layer, 10 neurons in the hidden layer, and 1 neuron in the output layer. Further analysis revealed that 12 out of 26 energy companies were predicted to experience financial distress, with the model achieving the highest accuracy of 84.62%.
Pengaruh Self-management dan Motivasi terhadap Tingkat Stres Mahasiswa dalam Penyelesaian Tugas Akhir (Studi Kasus Mahasiswa Fakultas Ekonomi dan Bisnis Islam UINSU) Bancin, Eliyas Santi; Aslami, Nuri; Silalahi, Purnama Ramadani
Journal of Economics and Management Scienties Volume 7 No. 4, September 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i4.185

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh self-management dan motivasi terhadap tingkat stres mahasiswa dalam penyelesaian tugas akhir di Universitas Islam Negeri Sumatera Utara. Populasi dalam penelitian ini adalah seluruh mahasiswa aktif Fakultas Ekonomi dan Bisnis Islam yang sedang dalam tahap penyelesaian tugas akhir sebanyak 1862 mahasiswa. Jumlah sampel yang diambil sebanyak 95 mahasiswa aktif Fakultas Ekonomi dan Bisnis Islam UINSU angkatan 2020–2021. Dengan menggunakan teknik probability sampling dengan metode proportional stratified random sampling. Populasi dibagi berdasarkan program studi dan angkatan (2020 dan 2021), kemudian sampel diambil secara acak dari setiap strata secara proporsional. Teknik ini dipilih agar representasi tiap program studi seperti Ekonomi Islam, Perbankan Syariah, Asuransi Syariah, Akuntansi Syariah, dan Manajemen, tetap terjaga. Pengumpulan data dilakukan melalui wawancara, observasi lapangan, dan penyebaran kuesioner (dengan skala likert) kepada responden mahasiswa Fakultas Ekonomi dan Bisnis Islam UINSU. Analisis data kuantitatif meliputi uji kualitas data (validitas, reliabilitas), uji asumsi klasik (normalitas, multikolinieritas dan heteroskedastisitas), regresi linear berganda serta uji hipotesis uji t (parsial) dan uji-f (simultan) dan determinasi. Hasil penelitian menunjukkan bahwa self-management berpengaruh negatif signifikan terhadap tingkat stres, sedangkan motivasi justru berpengaruh positif signifikan. Kedua variabel ini secara simultan menjelaskan 81,7% variasi tingkat stres mahasiswa Fakultas Ekonomi dan Bisnis Islam UINSU yang sedang menyelesaikan tugas akhir.
The Role of Accounting Information Systems in Improving the Accuracy of Budget Planning and Control in Government Agencies Safariah, Iin; Zatnika, Yudi; Nurhasanah, Erna; Kurniasih, Nia
Journal of Economics and Management Scienties Volume 7 No. 4, September 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i4.186

Abstract

This study investigates the role of Accounting Information Systems (AIS) in improving the accuracy of budget planning and control within government agencies. Employing a qualitative case study approach, data were collected through semi structured interviews with financial managers, internal auditors, and system developers from multiple Indonesian public institutions. Supplementary analysis of official budgeting documents was conducted to triangulate findings. The results reveal that AIS contributes significantly to enhancing data integration and forecasting reliability, thereby reducing budget variances and supporting transparency. Furthermore, the system strengthens internal control mechanisms through real time audit trails and compliance tracking. However, the research also identifies persistent challenges, including limited technical interoperability, uneven digital infrastructure, and user competency gaps. The study emphasizes that the effectiveness of AIS is contingent upon institutional readiness, organizational culture, and sustained leadership support. A conceptual model is proposed to depict the interactive dynamics among system input, organizational processes, and budgetary outcomes. This research contributes to the literature by contextualizing AIS implementation in the public sector and highlighting its strategic relevance for fiscal governance. Implications for policy and system design are discussed, alongside suggestions for future research on AI enhanced budgeting systems.

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