Jurnal Ilmiah Ekonomi dan Manajemen
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
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Pengaruh opini audit, financial distress dan komite audit terhadap audit report lag
Ellisa Rahkmawati;
Napisah
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 1 No. 4 (2023): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING
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DOI: 10.61722/jiem.v1i4.413
Penelitian ini bertujuan untuk menentukan pengaruh opini audit, financial distress, komite audit terhadap audit report lag pada perusahaan industri yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Jenis penelitian yang digunakan oleh penulis adalah penelitian kuantitatif, dengan metode deskriptif menggunakan data sekunder. Data yang digunakan berupa laporan keuangan yang sudah dipublikasikan melalui situs resmi bursa efek indonesia yaitu www.idx.co.id dan website resmi perusahaan. Keseluruhan proses pengolahan data pada penelitian ini dilakukan dengan menggunakan program pengolah data statistic yang dikenal dengan eviews. Teknik pengambilan sampel yang dipilih peneliti adalah Purposive Sampling. Berdasarkan hasil analisis dan pembahasan data, menunjukkan bahwa Financial Distress berpengaruh terhadap Audit Report Lag, Opini Audit tidak berpengaruh terhadap Audit Report Lag dan Komite Audit tidak berpengaruh terhadap Audit report Lag. Kata kunci : opini audit, financial distress, komite audit, audit report lag
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN DAN KINERJA LINGKUNGAN TERHADAP HARGA SAHAM
Cindi Pelicia Andiyani Putri;
Yulianto
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 1 No. 4 (2023): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING
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DOI: 10.61722/jiem.v1i4.418
Penelitian ini bertujuan untuk menguji dan memperoleh bukti secara empiris mengenai Pengaruh Ukuran Perusahaan, Umur Perusahaan dan Kinerja Lingkungan Terhadap Harga Saham pada perusahaan sektor industri yang terdaftar di Bursa Efek Indonesia tahun 2017-2022. Teknik pengumpulan sampel penelitian menggunakan metode purposive sampling, sehingga menghasilkan sampel sebanyak 22 perusahaan dengan jumlah observasi sebanyak 132 data dan menggunakan pendekatan kuantitatif asosiatif. Teknik analisis data yang digunakan adalah analisis regresi linier berganda, dengan pengolahan data menggunakan Eviews 12. Hasil penelitian menunjukan bahwa secara simultan variable Ukuran Perusahaan, Umur Perusahaan dan Kinerja Lingkungan berpengaruh terhadap Harga Saham. Secara parsial Ukuran Perusahaan dan Kinerja Lingkungan tidak berpengaruh terhadap Harga saham dan Umur Perusahaan berpengaruh terhadap Harga Saham. Kata kunci: Ukuran Perusahaan; Umur Perusahaan; Kinerja Lingkungan; Harga Saham.
OPTIMALISASI POTENSI ZAKAT MELALUI TINGKAT KESADARAN MASYARAKAT DALAM MENYALURKAN ZAKAT MAAL DIKELURAHAN TANJUNG JOHOR KECAMATAN PELAYANGAN
Rizandi;
H Sissah;
M. Maulana Hamza
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 1 No. 4 (2023): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING
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DOI: 10.61722/jiem.v1i4.451
This study aims to provide analysis and provide input to the zakat collection unit. The zakat collection unit orabbreviated UPZ is an organization formed by BAZNAZ to collect zakat in the management of agricultural tanjong johor village, serving district, jambi city during the activity zakat, devoted to distributing agricultural zakat in the community and realizing the importance of paying agricultural zakat when it is nishab and haul through institution that have been provided by BAZNAZ. The research used is descriptive qualitative. Descriptive qualitative research is a method in the form of research using a case study method or approach. The results of the study show that implementation of zakat on tanjong johor village, serving district, jambi city, the knowledge of the agricultural products in farmers related to the mahdhah worship which is reflected in the which has stipulations in its implementation, namely how and pillars of islam in practice is still minimal. Its application of issuing zakat, the majority of farmers in this sub-district only issue zakat on rice plants and very rarely issue zakat on other crops even though there are only some people who carry it out.
PENDISTRIBUSIAN DANA ZAKAT PRODUKTIF DI BADAN AMIL ZAKAT NASIONAL (BAZNAS) KOTA JAMBI
Habriyanto;
Ahsan Putra Hafiz;
Fitalia Maharani
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 1 No. 4 (2023): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING
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DOI: 10.61722/jiem.v1i4.454
: Fund distribution is the activity of distributing funds from officers to people who are entitled to receive them in accordance with applicable regulations. The purpose of this study was to determine the mechanism for distributing productive zakat funds in BAZNAS Jambi City and to find out what are the inhibiting and supporting factors in the distribution of productive zakat funds in BAZNAS Jambi City. The method used in this research is qualitative descriptive. Data collection for this research was carried out by conducting observations, interviews and documentation. The validity test used in this research uses triangulation techniques. Based on the results of this research, it shows that the mechanism for distributing productive zakat funds in BAZNAS Jambi City has two patterns, namely the traditional productive zakat distribution pattern and the creative productive zakat distribution pattern. Prospective mustahik who wish to receive productive zakat must first submit an application to BAZNAS Jambi City by completing the requirements provided by BAZNAS Jambi City. Inhibiting factors in distributing productive zakat funds in BAZNAS Jambi City include wide reach, there are mustahik who do not understand productive zakat, and human resources. Supporting factors in the distribution of productive zakat funds in BAZNAS Jambi City include the existence of a clear program design and the availability of zakat funds
PENGARUH PENGETAHUAN DAN PERSEPSI BAGI HASIL TERHADAP MINAT MENJADI NASABAH DI BANK SYARIAH : (Studi kasus di Desa Bukit Tigo Kecamatan Singkut Kabupaten Sarolangun)
Amirul Mukminin;
Ahmad Syahrizal;
Victor Diwantara
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 1 No. 4 (2023): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING
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DOI: 10.61722/jiem.v1i4.455
This research aims to determine the influence of knowledge and perception of profit sharing on interest in becoming a customer at a Sharia Bank in the community of Bukit Tigo Village, Singkut District, Sarolangun Regency. This research used a quantitative approach which was carried out by distributing questionnaires to 96 people in Bukit Tigo Village, Singkut District. The data analysis methods used in this research are instrument tests (validity and reliability tests), classical assumption tests (normality, multicollinearity and heteroscedasticity tests) and multiple linear regression analysis and statistical tests (t test, F test and coefficient of determination R2) . The results of this research show that knowledge has a positive and significant effect on interest in becoming a customer which can be determined using the t test with a significance value of 0.0039 < 0.05 and a tcount > ttable value of 2.092 > 1.98580. Perception of Profit Sharing has a positive and significant effect on interest in becoming a customer as evidenced by the significance value of 0.019 < 0.05 and the value and value of tcount > ttable, namely 2.397 > 1.98580. Simultaneously, knowledge and perception have a positive and significant effect on interest in becoming a public customer at Sharia Bank which can be seen from the F test, namely fcount > ftable or 5,329 > 3.09 and the resulting significance value is 0.006 < 0.005. The determinant coefficient value is 0.103 or 10.3% and the remaining 0.897 or 89.7% can be explained by other variables outside this research.
DIFERENSIASI DALAM KEUNGGULAN BERSAING PERUSAHAAN
Aprinawati;
Daniel Bintang Tambunan;
Geana Syah Putri Br Lubis;
Rexa Ananda Sufi;
Rita Ramadhani
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 1 No. 4 (2023): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING
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DOI: 10.61722/jiem.v1i4.456
A strategy is required by the competitive environment, and having the right plan is necessary to win the competition. indicates that the objective of creating a competitive strategy is to integrate the organization with its environment. The industry or industries in which the firm competes is the main part of its environment, even though the relevant environment is very broad and consists of both social and economic factors. Having a sustained competitive edge is essential for organizations to attain profitability above industry average. These strategies are called generic strategies. The three strategies that make up the strategy are the differentiation strategy, the cost leadership strategy, and the focus strategy (which can be either differentiation or cost leadership). The differentiation strategy used by a corporation to gain a competitive advantage is the main topic of this essay. By realizing the value of differentiation strategy, businesses may set themselves apart from the competition and succeed in a market where competition is fiercer than ever. Businesses that already set themselves apart from rivals can benefit from this research by being able to highlight and explain those distinctions more effectively.
MANFAAT BIAYA KUALITAS TERHADAP KEUNGGULAN BERSAING PERUSAHAAN
Aprinawati;
Asima Br Sianipar;
David Lumban Tobing;
Wahyu Pradika;
Yuninda Febbiola Nst
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 1 No. 4 (2023): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING
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DOI: 10.61722/jiem.v1i4.457
Since not every business can produce high-quality products, those that do will have an advantage over their competitors in controlling the market. A corporation needs to be able to do every task more effectively in order to generate high-quality products and services at fair and competitive rates in an effort to boost customer satisfaction if it hopes to succeed globally. Companies require funding in order to determine the degree to which they have applied the functions of their quality control system in order to get the required level of product quality. We refer to these expenses as quality costs. In this instance, quality costs are anticipated to play a part in the company's.
STRATEGI PEMASARAN PRODUK DALAM MENINGKATKAN VOLUME PENJUALAN HOME INDUSTRY KERUPUK BAWANG PUTRI TANJUNG KOTA JAMBI
yanda_febriansyah YANDA;
Anzu Elvia Zahara;
Muhamad Subhan
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 1 No. 4 (2023): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING
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DOI: 10.61722/jiem.v1i4.458
Penelitian ini berjudul strategi pemasaran produk dalam meningkatkan produk Home Industry Kerupuk Bawang Putri Tanjung Kota Jambi. Dalam penelitian ini menggunakan metode penelitian kualitatif. Adapun jenis dan sumber data yang dibutuhkan yaitu data primer dan data sekunder. Teknik pengumpulan data dilakukan dengan cara observasi, wawancara mendalam, kuesioner penelitian dan dokumentasi, sedangkan metode analisis data meliputi pengumpulan data, reduksi data, penyajian data dan penarikan kesimpulan, analisis penelitian ini menggunakan analisis SWOT. Hasil penelitian ini adalah stratelgil pelmasaran yang diltelrapkan olelh Home l I l industri Kelrupuk Bawang Kota Jambil delngan melnelrapkan marke l ti l ng mi l x atau bauran pelmasaran mellilputil belbelrapa komponeln yailtu produk, harga, telmpat dan promosil. Altelnatilf stratelgil yang selbaiknya diltelrapkan Home l I l ndustry Kelrupuk Bawang Putril Tanjung Kota Jambil, belrdasarkan hasill analilsa SWOT adalah stratelgil SO ( Stre l ngth-Opportuni l ti l e ls ) dilkarelnakan kelkuatan yang telrdapat pada usaha kelrupuk bawang pada Home l I l industri Kelrupuk Bawang Putril Tanjung Kota Jambil relatilf lelbilh unggul dilbandilng delngan kellelmahannya. Home industri Kerupuk Bawang Putri Tanjung Kota Jambi diharapkan mampu menghadirkan bauran pemasaran yang lebih baik. Seperti dalam hal promosi bisa ditambahkan lagi untuk melakukan promosi online sehingga dapat meningkatkan penjualan. Saran yang diberikan adalah Home industri Kerupuk Bawang Putri Tanjung Kota Jambi diharapkan mampu menghadirkan bauran pemasaran yang lebih baik. Seperti dalam hal promosi bisa ditambahkan lagi untuk melakukan promosi online sehingga dapat meningkatkan penjualan, kemudian untuk mengatasi hambatan strategi pemasaran dan meningkatkan penjualan, suatu usaha yang berhasil mencapai tujuan sangat dipengaruhi oleh kemampuam perusahaan dalam memasarkan produk. Pemasaran harus jeli melihat dan membaca setiap peluang yang ada dalam memenuhi kebutuhan pelanggan serta memasrkan produknya.
Penerapan Akad Murabahah Pada Pembiayaan Kpr Syariah Berdasarkan Fatwa Dsn Mui Pada Bank Syariah Indonesia Cabang Jelutung
Sofyan Nurcahyono;
Habriyanto;
Mohammad Orinaldi
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 1 No. 4 (2023): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING
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DOI: 10.61722/jiem.v1i4.461
The author raises the title "Application of Murabahah Contracts in Syariah Mortgage Financing Based on the DSN-MUI FATWA at the Indonesian Syariah BANK Jelutung Branch". This study aims to provide input to BSI Jelutung Branch to pay more attention to the application of its Murabahah Agreement so that it does not come out of the FATWA DSN-MUI 04/DSN-MUI/IV/2000 concerning Murabahah. The formulation of the problem discussed in this thesis is: How is the implementation of the murabaha contract at the BSI Jelutung Branch? Is the implementation of the murabaha contract at the BSI Jelutung Branch in accordance with the DSN-MUI Fatwa? and what are the obstacles in implementing the DSN-MUI fatwa in Islamic banking activities? The author uses a qualitative data collection method, namely a method by conducting field surveys directly with existing sources. The author also uses other data collection techniques, namely interviews, namely the technique of conducting direct questions and answers to the authorities and the companies studied, in order to be able to complete more accurate data and information. The results of the study show that in general the implementation of the Murabaha contract at the BSI Jelutung Branch is in accordance with the DSN-MUI Fatwa. However, there are still provisions that are not in accordance with the provisions of the DSN-MUI Fatwa, namely incompatibility with Syariah KPR financing products, namely the price comparison is greater than conventional banks in Syariah KPR financing, where BSI Jelutung Branch should be able to provide more affordable prices to the public. especially Muslims.
PENGARUH BIAYA PRODUKSI, TOTAL HUTANG DAN MODAL KERJA TERHADAP LABA BERSIH PADA PERUSAHAAN BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA 2018 - 2021
Ahmad Qhoirul;
Ahsan Putra Hafiz;
Achyat Budianto
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 1 No. 4 (2023): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING
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DOI: 10.61722/jiem.v1i4.462
Profit is one type of financial information that attracts the attention of investors. The ability to generate maximum profits in a company is very important because basically interested parties, such as investors and creditors, measure the company's success based on the company's ability as seen from management's performance in generating profits in the future. Getting optimal profits is not an easy thing, because profits can also be influenced by the amount of existing capital, both own capital and debt, and ongoing sales which can make profits large or small. This research aims to analyze the influence of production costs, total debt and working capital on net profit in consumer goods companies listed on the IDX for the 2018-2021 period. The sample used in this research was 13 consumer goods companies registered on the IDX for the 2018-2021 period by going through the purposive sampling stage in accordance with the criteria required for the research. The data analysis method in this research uses panel data regression techniques. The research results show that production costs, total debt and working capital have an influence on net profit, with an influence of 21.65%, while the remaining 78.25% is explained by other variables outside the research.