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Muhamad Sidik
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Jl.Pedurungan Kidul IV rt.03/01 No.62 Kel. Pedurungan Kidul/ Kec.Pedurungan Semarang 50192 , Semarang, Provinsi Jawa Tengah
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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 1,433 Documents
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Penetapan Harga Pokok Produksi dengan Metode Full Costing sebagai Dasar Penetapan Harga Jual pada Pabrik Tempe Barokah Di Desa Bukkolan Kabupaten Situbondo Agustin, Dwi Putri; Ade Irma Suryani Lating
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 10 (2025): Oktober
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i10.6693

Abstract

Barokah Tempe Factory is the only tempeh business in Bukkolan Village, Situbondo Regency, with a fairly consistent production scale. However, in calculating the cost of production and setting the selling price, it is still based on estimates and follows market prices, which has the potential to cause losses. This research aims to calculate the cost of production using the Full Costing method and set the selling price using the Cost Plus Pricing method at the Barokah Tempe Factory. This research uses a qualitative method with a case study approach. The data used includes primary data from interviews with the factory owner and secondary data obtained from previous research.The results of the research on the calculation of the cost of production show a difference between the calculation according to the company and the full costing method, where the calculation according to the company yielded a smaller result compared to the full costing method. The results also show that the selling price set by the company is cheaper than the one using the Cost Plus Pricing method. Therefore, it is recommended that the Barokah Tempe Factory implement systematic cost recording and calculation using the Full Costing and Cost Plus Pricing methods to obtain an accurate cost of production calculation and an accurate selling price, thereby enabling optimal profit generation.
DAMPAK TINGKAT LITERASI KEUANGAN, FOMO, DAN OVERCONFIDENCE TERHADAP PENGAMBILAN KEPUTUSAN INVESTASI MAHASISWA UIN MALANG Mochamad Riski Fajar Kurniawan; Maretha Ika Prajawati
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 10 (2025): Oktober
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i10.6694

Abstract

The main objective of this study is to examine how 2022 management students at the Faculty of Economics, UIN Maulana Malik Ibrahim Malang, make investment decisions related to financial literacy, overconfidence, and FOMO. Purposive sampling was used to select 72 respondents for this quantitative study. Data were collected through Google Forms, and IBMiSPSS Statistics 23 wasiused as the analysis tool for the multiple linear regression method. The findings indicate that although FOMO has an insignificant positive impact on investmentidecisions, financial literacy and overconfidence have a significantipositive impact on investmentidecisions. These results highlight the importance of understanding financial literacy and managing psychological biases when making investment decisions.
PENGARUH LINGKUNGAN KERJA FISIK DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT DURAQUIPT CEMERLANG LIMO DEPOK Muhammad Bintang Nugraha; Widia Astuti
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 10 (2025): Oktober
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i10.6702

Abstract

The purpose of this study was to determine the effect of physical work environment and work discipline on employee performance at PT Duraquipt Cemerlang Limo Depok both partially and simultaneously. The research method used is quantitative with a population of 283 people. Using the Slovin sample technique, a sample of 74 people was obtained. The analysis method in data management is by validity test, reliability test, classical assumption test, linear regression test, correlation coefficient test, determination coefficient test, and hypothesis test. The results showed that there was an influence of leadership on employee performance indicated by the t count value (8.045)> t table (1.666) and a significance value (0.000 <0.05) in the determination coefficient test of 0.473 or 47.3% correlation coefficient of 0.688 where the work environment on employee performance has a strong level of relationship strength. There is an influence of work discipline on employee performance indicated by the calculated t value (12.262) > t table (1.666) and a significance value (0.000 <0.05) in the determination coefficient test of 0.676 or 67.6% correlation coefficient of 0.822 where work discipline on employee performance has a strong level of relationship strength. And there is an influence of the work environment and work discipline on employee performance indicated by the results of the simultaneous f test obtained f count (77.165) > f table of (3.126) with a significance value (0.000<0.05) in multiple linear regression Y = 4.212 + 0.150 X1 + 0.750 X2, The correlation coefficient is 0.828, where the physical work environment and work discipline on employee performance have a strong level of relationship strength.
Pengaruh Net Profit Margin (Npm) Dan Total Asset Turnover (Tato) Terhadap Harga Saham Pt Hm Sampoerna Tbk Periode 2014 - 2023 Slamet Fatchurochim; Lina Nofiana
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 10 (2025): Oktober
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i10.6731

Abstract

This study aims to determine the effect of Net Profit Margin and Total Asset Turnover on the Stock Price of PT HM Sampoerna Tbk for the period 2014-2023. The method used in this study is a descriptive method with a quantitative approach. The population in this study is the financial statements of PT HM Sampoerna Tbk for the period 2014-2023 and the sample in this study uses a saturated sample, namely using the entire population as a sample. with an error rate of 5%. Data analysis techniques with simple and multiple linear regression. The results of the study show that partially Net Profit Margin (X1) has a positive effect on Stock Price (Y) with a determination coefficient of 52.5% and t count 2.320 > 1.859. Total Asset Turnover (X2) has a positive effect on Stock Price (Y) with a determination coefficient of 72.6% t count 5.078 > 1.859. Net Profit Margin and Total Asset Turnover simultaneously have a coefficient of determination of 84.5% and a calculated F value of 19.120 > 4.35. Based on the results of the calculations that have been carried out, it can be interpreted that H1, H2 and H3 are accepted, this shows that there is evidence of the influence of Net Profit Margin and Total Asset Turnover on Stock Prices both partially and simultaneously.  
Pengaruh Penghargaan Dan Sanksi Terhadap Kinerja Karyawan Pada PT. Iss Indonesia Area Indofood Kota Tangerang Rivaldi, Achmad; Sudarso, Eko
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 10 (2025): Oktober
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i10.6733

Abstract

The purpose of this study is to determine the reward and punishment on employee performance at PT ISS Indonesia Area Indofood kota tangerang, both partially and simultaneously. The research method used in this study is quantitative research. The population in this study consists of employees of PT ISS Indonesia, Indofood Area, Tangerang City. The sampling technique used in this study is the saturated sampling method, in which the entire population of 70 employees is taken as the sample. The data collection method used in this study is primary data. The primary data were obtained from the responses of 70 respondents. The results of this study indicate that work Reward has a positive and significant effect on employee performance at PT ISS Indonesia, Indofood Area, Tangerang City, as evidenced by the value of t_calculated > t_table (4.163 > 1.668). This is also supported by a significance value of less than 0.05 (0.000 < 0.05). Punishment also has a positive and significant effect on employee performance at PT ISS Indonesia, Indofood Area, Tangerang City, as indicated by the value of t_calculated > t_table (4.787 > 1.668), and supported by a significance value of less than 0.05 (0.000 < 0.05). Reward and Punishment simultaneously have a significant effect on employee performance at PT ISS Indonesia, Indofood Area, Tangerang City, as evidenced by the value of F_calculated > F_table (20.996 > 3.984), and supported by a significance value of less than 0.05 (0.000 < 0.05).  
PENGARUH LINGKUNGAN KERJA FISIK DAN BUDAYA ORGANISASI TERHADAP KEPUASAN KERJA KARYAWAN PADA PT. PESONA PUTRA PERKASA KOTA TANGERANG SELATAN Noviati Friska Zai; Isep Amas Priatna
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 10 (2025): Oktober
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i10.6734

Abstract

This study aims to determine the effect of the physical work environment and organizational culture on employee job satisfaction. The research method used is a quantitative approach with an associative research type. The population in this study consists of all permanent employees of PT Pesona Putra Perkasa city tangrang selatan, totaling 58 people, all of whom were taken as samples using a saturated sampling technique. Data were collected through questionnaires that had been tested for validity and reliability, then analyzed using SPSS version 24 with multiple linear regression tests, t-test, F-test, and the coefficient of determination. The results of the study also show that there is a significant influence between Physical Work Environment and Employee Job Satisfaction, with a significance value of 0.015 (<0.05) and a t-count of 2.514 > 2.00324 (t-table). The simple regression equation is Y = 3.842 + 0.900X1. Furthermore, the results of the study show that there is a significant influence between Organizational Culture and Employee Job Satisfaction, with a significance value of 0.05 (<0.05) and a t-count of 2.893 > 2.00324 (t-table). The simple regression equation is Y = 3.077 + 0.930X2.
Identifikasi Tantangan dan Solusi dalam Sistem Pembayaran Utang Usaha pada PT Intidaya Dinamika Sejati Cristina H Siboro; Siti Sundari
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 10 (2025): Oktober
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i10.6736

Abstract

This research discusses the accounts payable payment system at PT Intidaya Dinamika Sejati by identifying the challenges faced and the strategic solutions that can be implemented to overcome these challenges, in order to improve the effectiveness of the company's debt management to suppliers. The challenges identified that caused obstacles in accounts payable management include delays in the invoicing verification process and a lack of coordination between the purchasing and finance departments. The approach used in this research is descriptive qualitative, with data collection techniques through observation and document studies. The results of the analysis show that internal factors, such as irregular administration and lack of internal controls, are the main causes of payment delays. The analysis results show that internal factors, such as the irregularity of administration and lack of internal control, are the main causes of payment delays. As a solution, the company is refining standard operating procedures (SOP), strengthening the information technology system by using an ERP service system, and enhancing the integration of the company's internal controls.  
ANALISIS EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP PENERIMAAN DAN PENGELUARAN KAS PADA PT XYZ Shafira Salwa Zahrani; Indrawati Yuhertiana
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 10 (2025): Oktober
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i10.6737

Abstract

This study aims to evaluate the effectiveness of the internal control system on the cash receipt and disbursement process at PT XYZ. The approach used in this study is a qualitative descriptive method with a case study technique, which allows researchers to dig up in-depth information through direct interviews with related parties, observation of operational activities, and review of supporting documents. From the results of the analysis carried out, it is known that the cash control system implemented by the company has included the main elements of internal control, such as the separation of responsibilities between parties who authorize, record, and store cash; clear transaction authorization procedures; orderly and timely transaction recording; and routine supervision by management. This shows that in general, the company has implemented good internal control principles. However, this study also found several weaknesses in certain aspects, such as less than optimal documentation of certain transactions and the absence of periodic job rotation that can prevent potential abuse of authority. Therefore, it is recommended that the company conduct periodic evaluations and improvements to improve the effectiveness of the existing cash control system, so as to minimize risks and maintain the integrity of the company's financial information.  
PENGARUH LINGKUNGAN KERJA FISIK, KARAKTERISTIK INDIVIDU DAN MOTIVASI TERHADAP KINERJA KARYAWAN PADA PT. FLORENCIA AMARA MULIA JAYA KELAPA GADING Hapidoh Hapidoh; Lidya Pricilla
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 10 (2025): Oktober
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i10.6732

Abstract

This study aims to determine the influence of the physical work environment, individual characteristics, and motivation on employee performance at PT Florencia Amara Mulia Jaya Kelapa Gading. This study is quantitative. The method used is quantitative. The sample size was 60 respondents from the employee population, using a saturated sampling technique. Data analysis used validity tests, reliability tests, classical assumption tests, regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing. The results of this study indicate that partially the physical work environment (X1) has a positive and significant effect on employee performance (Y) t count > t table or (6.458 > 2.000). Individual characteristics (X2) have a positive and significant effect on employee performance (Y) t count > t table or (5.052 > 2.000). and motivation (X3) has a positive and significant effect on employee performance (Y) t count > t table or (4.648 > 2.000). The value of F count > F table or (30.121 > 2.769) was obtained. With multiple linear regression analysis Y = 23.670 + 0.932 X1 + 0.325 X2 + 0.123 X3 and the contribution coefficient of determination was 51% while the remaining 49% was influenced by other factors.
ANALISIS EFEKTIVITAS PENYELENGGARAAN PELAYANAN DMINISTRASI TERPADU KECAMATAN GUGUK PANJANG KOTA BUKITTINGGI DALAM PERSPEKTIF EKONOMI PUBLIK Rayuni Rayuni
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 10 (2025): Oktober
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i10.6744

Abstract

This study aims to examine and analyze the effectiveness of the Integrated Subdistrict Administrative Services (PATEN) in Guguk Panjang District, Bukittinggi City, within a public economics framework. PATEN is a public service innovation focused on simplifying procedures, increasing legal certainty, and saving time and money in resolving public administrative matters. The research method used was descriptive qualitative, with data collection techniques including field observations, in-depth interviews with officials and service users, and analysis of related documents. The results revealed that the implementation of PATEN in Guguk Panjang District has generally been quite effective, as reflected in the increased speed of service, affordability, and level of public satisfaction with the services provided. However, service effectiveness still faces several obstacles, including limitations in the number and competence of human resources, the availability of infrastructure, and the suboptimal use of information technology. From a public economics perspective, the effectiveness of integrated administrative services has implications for efficient resource allocation, reduced transaction costs borne by the public, and increased public trust in local government officials. Furthermore, effective service delivery contributes to the local economic climate by streamlining public administration, which in turn stimulates broader economic activity. Therefore, strategic steps are needed to improve the capacity of government officials, modernize technology-based service systems, and strengthen transparent and accountable governance to achieve responsive, efficient, and sustainable public services.

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