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INDONESIA
Jurnal Ilmiah Ekonomi dan Manajemen
Published by CV Kampus Akademik Publising
ISSN : 30257972     EISSN : 30257859     DOI : https://doi.org/10.61722/jiem/
Core Subject : Education,
Other
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 8 Documents
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Search results for , issue "Vol. 4 No. 5 (2026): MEI" : 8 Documents clear
ANALISIS KOMPARATIF KINERJA KEUANGAN BERDASARKAN RASIO LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS PADA PT EAGLE HIGH PLANTATIONS TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023 Irdian, Irdian; Puji Muniarty
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 5 (2026): MEI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i5.9781

Abstract

This study amis to analyze and compare financial performance based on liquidity, solvency and profitability ratios at PT Egle High Plantations Tbk listed on the Indonesia Stock Exchange for the period 2019-2023. The data used in this study are secondary data in the form of annual financial statements. The research method used is a comparative method with a quantitative approach. Data analysis techniques use financial ratios including Current ratio to measure liquidity, Debt to Equity Ratio to measure solvency, and Return on Assets to measure profitability. The result show that the company’s financial performance fluctuated during the study period. Liquidity ratios indIcate an unstable ability to meet short-term obligations. Solvency ratios show a relatively high dependence on debt . Meanwhile, profitability ratios indIcate that the company’s ability to generate profits is still not optimal. This research is expected to provide consideration for management and investors in decision-making.
Pengaruh Struktur Modal, Total Asset Turn Over, Dan Current Ratio Terhadap Kinerja Keuangan Pada PT Kalbe Farma Tbk Periode 2015-2024 Muhammad Aulia Tanshir Saragih; Koes Indrakoesoema
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 5 (2026): MEI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i5.9799

Abstract

This study aims to analyze the effect of Debt to equity Ratio, Total Asset Turnover, and Current Ratio on Return on Assets, both partially and simultaneously, at PT Kalbe Farma Tbk during the period 2015-2024. This study uses a descriptive method with a quantitative Approach. So the analysis is focused on the processing and interpretation of numerical data sourced from the company's annual financial statements. The data used are secondary data obtained from the financial position statement and income statement, which are published consistently during the observation period and are considered representative in describing the company's financial condition over time. Data analysis is carried out through several stages, starting from classical assumption testing to multiple linear regression analysis. To assess the feasibility of the research model, correlation coefficient tests, determination coefficients, simultaneous tests (F), and partial tests (t) are used with the help of EViews 12 software. The test results show that DER has no significant effect on ROA, with a significance value of 0.1715 which is greater than the significance level of 0.05. Similar results were found for CR, which had a significance value of 0.3738, thus not being proven to have an effect on ROA. In contrast to TATO, this variable actually showed a positive and significant effect on ROA with a significance value of 0.0354, indicating that asset utilization efficiency plays a significant role in increasing company profitability. Meanwhile, the results of the simultaneous test showed that DER, TATO, and CR together did not have a significant effect on ROA, with a probability value of 0.068577. However, the Adjusted R² value of 0.503867 indicates that the research model is able to explain 50.39% of the variation in ROA. Meanwhile, the remaining 49.61% is influenced by other factors outside the analyzed variables.
Analisis Perbandingan Kinerja Keuangan PT Alam Karya Unggul Tbk dan PT Kedaung Indah Can Tbk Nurillah, Nurillah; Puji Muniarty
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 5 (2026): MEI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i5.9809

Abstract

This study aims to analyze the comparison of financial performance between PT Alam Karya Unggul Tbk and PT Kedaung Indah Can Tbk as measured by liquidity and profitability ratios. The liquidity ratio is proxied by the Current Ratio (CR), while the profitability ratio is proxied by Return on Assets (ROA). This research uses a quantitative method with a comparative approach. The data used are secondary data in the form of annual financial statements of both companies during the period 2015–2024, obtained from the official websites of the companies. The sampling technique used is purposive sampling.The data analysis techniques include financial ratio analysis, normality test (Shapiro-Wilk), homogeneity test (Levene Statistic), and hypothesis testing using ANOVA. The results show that descriptively, the Current Ratio (CR) of both companies is in the good to very good category, while Return on Assets (ROA) tends to fluctuate and remains relatively low. The normality test indicates that the data are normally distributed, and the homogeneity test shows that the data are homogeneous.Based on the ANOVA test results, the significance values are greater than 0.05 for both CR and ROA variables, indicating that there is no significant difference in financial performance between PT Alam Karya Unggul Tbk and PT Kedaung Indah Can Tbk. This study is expected to contribute to academics and practitioners in understanding financial performance analysis based on financial ratios.
ANALISIS KOMPARATIF KINERJA KEUANGAN BERBASIS RASIO PADA PT NIPPON INDOSARI CORPINDO TBK DAN PT TUNAS BARU LAMPUNG TBK Safirah, Putri Amanda; Puji Muniarty
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 5 (2026): MEI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i5.9810

Abstract

This study aims to analyze the comparative financial performance based on financial ratios of PT Nippon Indosari Corpindo Tbk and PT Tunas Baru Lampung Tbk. The method used is quantitative with a comparative approach. The data consists of annual financial statements analyzed using financial ratios, namely Current Ratio for liquidity, Debt to Equity Ratio for solvency, and Return on Assets (ROA) for profitability. The results show differences in financial performance between the two companies based on each ratio. Companies with better ratios demonstrate stronger ability in meeting obligations, managing capital structure, and generating profits through assets. This study is expected to provide evaluation material for companies and a reference for future research.
Pengaruh Kompensasi Dan Lingkungan Kerja Fisik Terhadap Kinerja Karyawan Pada PT Bumi Berkah Boga Bekasi Barat Corry Adrizka Chairunisa; Andri Priadi
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 5 (2026): MEI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i5.9832

Abstract

This study aims to determine the effect of compensation and physical work environment on employee performance at PT Bumi Berkah Boga West Bekasi The method used in this study is with quantitative descriptive methods. The population in this study is employees of PT Bumi Berkah Boga which amounts to 55 employees and the sample in this study uses saturated samples, which uses the entire population as a sample. with an error rate of 5%. Data collection techniques in this study used questionnaires. Data analysis techniques with simple and multiple linear regression. The results showed that partial compensation (X1) had a positive effect on the performance of cariawan (Y) with a coefficient of 19.3% and Tcalculate (4.482>2.00665). The work environment (x2) has a positive effect on the performance of Y employees with a coefficient of determination of 3.3% tcalculate (-2.849<2.00665). Employee performance (Y), correlation coefficient Compensation (X1) and work environment (X2) have a moderate level of influence or relationship on employee performance with a coefficient of determination of 30.2% and Fcalculate (11.271>3.17). Based on the results of calculations that have been carried out, it can be interpreted that H1, H2 and H3 are accepted, this shows that it is proven that there is an influence of compensation and physical work environment on employee performance both partially and simultaneously.
Analisis Studi Kelayakan Bisnis UMKM “Awas Pancong” Nabila Rinty Mafasy; Nanda Puteri; Tia Firnanda; Kuny Mufida; Nisrina Rizqy Kamilah; Valentina Br Sagala; Nahrudi Nahrudi; M. Avan Dwi Adi Nur Kholiq; Oryza Ardhiarisca
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 5 (2026): MEI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i5.9836

Abstract

This study aims to analyze the feasibility of the culinary business “Awas Pancong” as an innovation of traditional food with a modern concept. The research employs a descriptive qualitative method using observation, interviews, and literature review, with analysis covering market, management, financial, and SWOT aspects. The results indicate that the business has strong market potential, particularly among students and the general public. Financial analysis shows an R/C ratio of 1.0216 and a Return on Investment (ROI) of 10%, indicating that the business is feasible, with a payback period of 2.22 years. The SWOT analysis highlights strengths in affordable raw materials and pricing, opportunities from modern culinary trends, as well as weaknesses in product durability and threats from competition.
Pengaruh Struktur Modal, Likuiditas, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Pada PT. Waskita Karya (Persero), Tbk Periode 2015-2024 Putriani Putriani; Faisal Faisal
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 5 (2026): MEI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i5.9856

Abstract

This study aims to analyze the effect of Debt to Equity Ratio (DER), Current Ratio (CR), and Company Size on Financial Performance at PT Waskita Karya (Persero) Tbk for the 2015-2024 period. This study uses a descriptive method with a quantitative approach. The data used are secondary data obtained from the company’s financial statements during the study include descriptive stastistical analysis, classical assumption tests, multipe linear regression analysis, correlation coefficients, coefficients of determination, and hypothesis testing using t-tests and f-tests using SPSS version 26. The results indicate that the Debt to Equity Ratio (DER) partially has a significant negative effect on Financial Performance with a significance value of 0.088 < 0.5 and t-value > t-table (|-3.487| > 2.051). Meanwhile, the Current Ratio (CR) did not significantly influence Financial Performance, with a significance value of 0.218 > 0.05 and a calculated t-value < t-table (|1.388| < 2.051). Similarly, Company Size did not significantly influence Financial Performance, with a significance value of 0.434 > 0.05 and a calculated t-value < t-table (|-0.823| < 2.051). Simultaneously, Debt to Equity Ratio (DER), Current Ratio (CR), And Company Size did not significantly influeence Financial Performance, with a significance value of 0.059 > 0.05 and a calculated f-value > f-table (|4.375| > 4.07).
BEA MATERAI DI INDONESIA: Pengertian, Regulasi, Mekanisme, dan Permasalahan Penerapannya Silfia, Sifa; Ahmad Zhuhri
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 5 (2026): MEI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i5.9872

Abstract

The purpose of this study is to examine how stamp duty is implemented in Indonesia, including its legal basis, functions, and scope, as well as the various issues that arise during its implementation, particularly in the digital age. The data sources consist of primary, secondary, and tertiary legal materials obtained through a literature review, and a descriptive-analytical normative legal approach was employed. The results of the study indicate that Stamp Duty serves two primary roles: a fiscal role to boost state revenue and a legal role to verify documents. Law No. 10 of 2020 brought significant changes due to technological advancements, such as the implementation of a single rate of Rp10,000 and the recognition of electronic stamps. However, in practice, numerous obstacles remain. These include a lack of public awareness, technical issues with e-Stamps, and deficiencies in infrastructure and regulations. Additionally, the implementation of Stamp Duty impacts taxpayer compliance levels; simplifying the system and increasing public outreach can improve compliance. Consequently, to optimize the implementation of Stamp Duty in the future, enhanced education, strengthened legislation, and the development of an integrated digital system are required.

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