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INDONESIA
Jurnal Ilmiah Ekonomi dan Manajemen
ISSN : 30257972     EISSN : 30257859     DOI : https://doi.org/10.61722/jiem/
Core Subject : Education,
JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM) berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : 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. berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek Ekonomi, Bisnis dan Akuntansi. Jurnal ini memberikan ruang bagi para peneliti untuk berdiskusi, mengejar dan meningkatkan pengetahuan di bidang Ilmu Ekonomi Bisnis dan Akuntansi yang terus berkembang. Artikel dapat ditulis dalam bahasa Inggris atau bahasa Indonesia Jurnal ini terbit 1 tahun
Arjuna Subject : Umum - Umum
Articles 44 Documents
Search results for , issue "Vol. 4 No. 4 (2026): April" : 44 Documents clear
RASIONALITAS EKONOMI ISLAM DALAM PERSPEKTIF MIKRO Siti Maryam; Zaskia Dwi Lestari; Famela An-Umilah; Riani Azzahra; M Yusuf Bahtiar
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 4 (2026): April
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i4.9280

Abstract

This study aims to explain the concept and system of Islamic economics as a comprehensive solution (kaffah), integrating the dimensions of faith, sharia, and morality in every economic activity to achieve happiness in this world and the hereafter (falah). This study uses a library research approach by critically reviewing and in-depth review of various relevant sources, such as books and scientific journals. Data is analyzed descriptively to provide a systematic overview of the principles of Islamic economics. The research demonstrates that Islamic economics is a social science built on a foundation of revelation (the Qur'an and Sunnah). Unlike capitalist systems, Islam does not separate economics from ethics. Humans are viewed as trustees (wali) who have the freedom to strive but are bound by moral constraints and sharia law. This system also recognizes a broader concept of rationality, encompassing devotion to the Creator and the welfare of others. Islamic economics is an integral system that unites material and spiritual aspects. Economic success from an Islamic perspective is measured not only by financial profit but also by upholding justice, honesty, and social balance to achieve sustainable human well-being.
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN PELATIHAN KERJA TERHADAP KINERJA KARYAWAN GENERASI Z PADA PT CIPTA NINDITA NUSAPALA JAKARTA TIMUR Fatmi Dian Rahayu; Shella Puspita Sari
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 4 (2026): April
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i4.9290

Abstract

This study aims to analyze the influence of transformational leadership and job training on the performance of Generation Z employees at PT Cipta Nindita Nusapala, East Jakarta. This research uses a quantitative approach with multiple linear regression analysis methods. The research data were obtained through questionnaires distributed to Generation Z employees working in the company. The independent variables in this study are transformational leadership and job training, while the dependent variable is employee performance. The regression analysis results indicate that transformational leadership and job training have a positive influence on employee performance. The regression coefficient of transformational leadership is 0.339, indicating that improvements in transformational leadership can enhance employee performance. Meanwhile, the regression coefficient of job training is 0.389, showing that job training has a greater effect in improving employee performance. The results of this study indicate that the implementation of effective transformational leadership and appropriate job training programs for Generation Z employees can significantly improve employee performance. Therefore, companies are expected to enhance leadership quality and provide continuous training programs to improve employee performance and productivity.
PENGARUH REKRUTMEN DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT SINAR JERNIH SARANA JAKARTA SELATAN Resti Agustini; Ahmad Syukri
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 4 (2026): April
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i4.9291

Abstract

This study aims to analyze the influence of recruitment and work discipline on employee performance at PT Sinar Jernih Sarana in South Tangerang. Recruitment is understood as the process of selecting and placing employees appropriately according to the company’s needs, while work discipline includes employee compliance with established rules and work standards. Employee performance is measured based on productivity, work quality, and efficiency in carrying out assigned tasks. This research employs a quantitative method using a survey approach and data analysis through multiple linear regression techniques. The sample consists of 100 randomly selected employees. The results indicate that effective recruitment has a positive impact on employee performance, and work discipline also significantly contributes to improving performance. Based on the analysis, it can be concluded that effective recruitment and strong work discipline can enhance employee performance at PT Sinar Jernih Sarana. Therefore, the company is encouraged to pay attention to these two factors in its efforts to improve workforce performance.  
Pengaruh Current Ratio (CR) Dan Debt To Assets Ratio (DAR) Terhadap Return On Assets (ROA) Pada PT Matahari Departement Store Tbk Periode 2014-2024 Bait Dwi Umbi; Bulan Oktrima
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 4 (2026): April
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i4.9292

Abstract

Abstract. This study aims to see the effect of Current Ratio and Debt to Assets Ratio on Return on Assets at PT Matahari Department Store TBK. Period 2014-2024. The research method used in this study is a quantitative approach. Data analysis used are: Descriptive Statistical Test, Normality, Multicollinearity, Heteroscedasticity, Autocorrelation, Multiple Linear Regression, t-test (partial), f-test (simultaneous), Determination Coefficient (R2). The t-test results show that Current Ratio has a significant effect on Return on Assets with t count (2.921) > t table (2.365) and significance of 0.019 < 0.05. Meanwhile, Debt to Assets Ratio does not have a significant effect on Return on Assets with t count (1.328) < t table (2.365) and significance of 0.221 > 0.05. The F-test results show that Current Ratio and Debt to Assets Ratio simultaneously have a significant effect on Return on Assets with F count (4.460) ≈ F table (4.46) and significance of 0.050 = 0.05. The coefficient of determination (Adjusted R²) of 0.409 or 40.9% indicates that both independent variables can explain the variation in Return on Assets by 40.9%, while the remaining 59.1% is influenced by other factors outside this study.
Pengaruh Product Innovation, Content Marketing Dan Brand Awareness Terhadap Purchase Intention (Studi Pada Consumer Delscakery Di Blok M) Mutiara, Zahwa; Elizabeth Elizabeth
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 4 (2026): April
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i4.9293

Abstract

The growth of the culinary industry in Indonesia has intensified competition in creating purchase intention. Purchase intention refers to a consumer’s desire to purchase a product or service after undergoing an evaluation and consideration process. In the culinary industry, Product Innovation and Content Marketing in the digital era have become key factors influencing purchase intention. Delscakery faces competitive pressure from Fudgy Bro and Cakeexpress, which are also striving to increase their purchase intention. This study aims to examine the partial effects of Product Innovation, Content Marketing, and Brand Awareness on Purchase Intention among consumers Delscakery in Blok M. This type of quantitative research. The technique of determining the population uses non-probability sampling. The population in this study is unknown. The sample used in this study was 97 respondents, using the accidental sampling method and using the Lemeshow formula. In this study, data were analyzed using the SPSS version 26 program and Microsoft Excel 2024. The results show that Product Innovation and Content Marketing have a significant partial influence on Purchase Intention, whereas Brand Awareness does not have a effect on Purchase Intention.
Pengaruh Disiplin Dan Motivasi Terhadap Kinerja Pegawai Pada Kantor Kecamatan Ciseeng Kabupaten Bogor Siti Holisoh; Suprapto Suprapto
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 4 (2026): April
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i4.9294

Abstract

Abstract- This study aims to determine the effect of work discipline and motivation on employee performance at the Ciseeng District Office. Discipline and motivation are two important factors influencing employee performance in providing optimal public services. The method used was quantitative with an associative approach. The sample in this study consisted of 61 employees. Data were collected through questionnaires and analyzed using validity and reliability tests, multiple linear regression, t-tests, and F-tests. The results of the analysis indicate that, partially, work discipline has a significant effect on employee performance, as does work motivation. Simultaneously, both variables have a significant effect on employee performance. Thus, improving discipline and motivation can improve employee performance at the Ciseeng District Office.
Pengaruh Locus Of Control Dan Reward Terhadap Kinerja Karyawan PT. Bank Negara Indonesia, Tbk. Kantor Cabang Harmoni Wahyu Al Amin; Udin Saprudin
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 4 (2026): April
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i4.9296

Abstract

This research aims to examine and analyze the influence of Locus of Control on Employee Performance, Reward on Employee Performance, and Locus of Control and Reward simultaneously (together) on Employee Performance at PT. Bank Negara Indonesia, Harmoni Branch Office, Background Employee performance is a key determinant of a company's success. At PT. Bank Negara Indonesia, Tbk., Harmoni Branch Office, employee performance evaluations for the 2022-2024 period show fairly good results but still require improvement efforts. Furthermore, attendance data indicates a significant number of employee absences, especially in 2023, suggesting an issue that could affect performance. This problem is suspected to be influenced by internal employee factors such as Locus of Control and also management policies such as the provision of Reward. Methodology The research method used is quantitative descriptive with a survey approach. Data was obtained through the distribution of questionnaires to respondents and analyzed using multiple linear regression analysis with the aid of the SPSS version 27 program. Results t-test results indicate that Locus of Control has a positive and significant influence on Employee Performance, evidenced by the calculated t-value (t count = 7.556) being greater than the t-table value (t table = 1.980) and the significance value (0.000) being less than 0.05. Reward is also proven to have a positive and significant influence on Employee Performance. F-test results indicate that Locus of Control and Reward simultaneously have a positive and significant influence on Employee Performance. Overall, Locus of Control and Reward are proven to significantly influence Employee Performance at PT. Bank Negara Indonesia, Harmoni Branch Office, Central Jakarta. The contribution of influence from these two independent variables to Employee Performance is 32.8% (R² = 0.328), while the remaining 67.2% is influenced by other variables outside this study.    
Analisis Sistem Bagi Hasil Akad Mudharabah dalam Perspektif Ekonomi Syariah Ayu Lestari, Intan
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 4 (2026): April
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i4.9300

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya penerapan sistem bagi hasil dalam akad mudharabah sebagai salah satu mekanisme kerja sama dalam ekonomi syariah yang menekankan prinsip keadilan, transparansi, dan kemitraan antara pemilik modal dan pengelola usaha. Dalam praktiknya, penerapan sistem bagi hasil pada lembaga keuangan syariah belum sepenuhnya berjalan sesuai dengan konsep ideal ekonomi Islam karena masih terdapat berbagai kendala, seperti keterbatasan pengawasan usaha, risiko pembiayaan, serta rendahnya transparansi dalam pelaporan keuntungan. Penelitian ini bertujuan untuk menganalisis sistem bagi hasil dalam akad mudharabah serta menjelaskan penerapannya dalam perspektif ekonomi syariah. Metode yang digunakan dalam penelitian ini adalah penelitian kepustakaan (library research) dengan memanfaatkan berbagai sumber literatur seperti buku, artikel, jurnal ilmiah, dan referensi lain yang berkaitan dengan akad mudharabah dan sistem bagi hasil. Data yang diperoleh kemudian dianalisis secara deskriptif untuk memahami konsep, prinsip, serta mekanisme bagi hasil dalam akad mudharabah. Hasil penelitian menunjukkan bahwa sistem bagi hasil dalam akad mudharabah merupakan bentuk kerja sama usaha antara pemilik modal dan pengelola usaha yang didasarkan pada kesepakatan pembagian keuntungan melalui nisbah yang ditentukan di awal akad. Dalam sistem ini, keuntungan dibagi sesuai kesepakatan, sedangkan kerugian ditanggung oleh pemilik modal selama tidak disebabkan oleh kelalaian pengelola usaha. Mekanisme tersebut mencerminkan prinsip keadilan, tanggung jawab, dan keseimbangan dalam ekonomi syariah. Implikasi penelitian ini menunjukkan bahwa sistem bagi hasil dalam akad mudharabah dapat menjadi alternatif yang sesuai dengan prinsip ekonomi syariah dalam kegiatan usaha karena menghindari unsur riba serta mendorong kerja sama yang adil antara para pihak yang terlibat.
Pengaruh Peran Pengendalian Internal, Kesesuaian Kompensasi, Dan Budaya Etis Organisasi Terhadap Pencegahan Fraud Tenaga Penagih Di PD Pasar Surya Di Kota Surabaya Endrianto Sahedtyo Nugroho Suhadak; Iwang Suwangsih; Ketut Witara
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 4 (2026): April
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i4.9304

Abstract

Fraud is a risk that is prone to occur in organizations engaged in direct financial transaction activities, including regional government-owned enterprises. PD Pasar Surya Surabaya has the potential for fraudulent practices, particularly among market levy collectors, thus requiring effective preventive measures. This study aims to analyze the effect of internal control, compensation suitability, and organizational ethical culture on fraud prevention, both partially and simultaneously. The research employs a quantitative approach with a causal associative method. The population consists of all active levy collectors of PD Pasar Surya Surabaya, totaling 40 individuals, using a saturated sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS. The results indicate that internal control, compensation suitability, and organizational ethical culture have a significant effect on fraud prevention, both individually and collectively. These findings emphasize the importance of implementing effective internal control systems, providing fair compensation, and strengthening organizational ethical values to minimize the risk of fraud
Pengaruh Current Ratio, Debt To Equity Ratio, Total Asset Turnover Dan Net Profit Margin Terhadap Nilai Perusahaan: (Studi Empiris pada Perusahaan Sub Sektor Kosmetik dan Keperluan Rumah Tangga yang terdaftar di Bursa Efek Indonesia Periode 2018 – 2024) Damayanti, Ervina; Syah, Muhammad Jusman
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 4 (2026): April
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i4.9306

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio, Debt to Equity Ratio, Total Asset Turnover dan Net Profit Margin terhadap Nilai Perusahaan. Data yang digunakan dalam penelitian adalah data sekunder yang berupa laporan keuangan perusahaan. Populasi yang digunakan adalah perusahaan publik sub sektor kosmetik dan keperluan rumah tangga yang terdaftar di Bursa Efek Indonesia periode 2018-2024. Teknik pengambilan sampel yang digunakan adalah metode sampling jenuh berdasarkan kriteria tertentu dan diperoleh sampel sebanyak 5 dari 9 perusahaan. Teknik analisis yang digunakan adalah regresi linier berganda dengan alat pengolahan data menggunakan Microsoft Excel 2019 dan program IBM Statistical Package for Social Science (SPSS) versi 22. Hasil penelitian menunjukkan bahwa secara parsial Current Ratio, Debt to Equity Ratio dan Net Profit Margin tidak berpengaruh signifikan terhadap Nilai Perusahaan. Sedangkan Total Asset Turnover berpengaruh signifikan terhadap nilai perusahaan

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