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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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MERUMUSKAN MODEL INTEGRASI MAQASID SYARIAH DALAM TATA KELOLA ZAKAT PRODUKTIF UNTUK TRANSFORMASI UMKM MUSTAHIK ACEH Riski Maulana; Noufal Muksalmina
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 12 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i12.7424

Abstract

Productive Zakat is a type of zakat provided as a resource to support individuals or groups, especially Micro, Small, and Medium Enterprise (MSME) actors who are in need. With this approach, it is hoped that the income of the mustahik (zakat recipients) can increase in the long term, ultimately impacting poverty reduction, particularly in the Aceh region. The organized management and distribution of productive zakat, guided by the principles of Maqasid Syariah (the objectives of Islamic law), is crucial to ensure the comprehensive and maximum impact of the program, especially in supporting the development of mustahik MSMEs in Aceh. The objective of this study is to develop an Integration Model of Maqasid Syariah in Productive Zakat Management to achieve social and economic transformation for mustahik MSMEs in the Aceh region. The study adopts a qualitative descriptive approach, focusing on field research and literature review. Primary data was collected through in-depth interviews with zakat managers (amil institutions) in Aceh, as well as aid recipients from mustahik MSME actors. Meanwhile, secondary data was obtained from a literature review on Maqasid Syariah, zakat management, and relevant reports on productive zakat programs in Aceh. The results of this research are expected to form a holistic model that assesses the impact of productive zakat not only from the perspective of increased income (net profit and capital growth) but also from the achievement of Maqasid Syariah aspects, such as protection of wealth (hifzh al-mal) and improvement of the quality of life (hifzh al-nafs) for the mustahik. The resulting model is also expected to serve as a reference for zakat institutions in Aceh to present more strategic productive zakat programs capable of bringing about better change in the future. Keywords: Integrated Productive Zakat, Maqasid Syariah, Mustahik MSMEs, Zakat Management, Social and Economic Transformation, Aceh.
PENGARUH EFISIENSI BIAYA OPERASIONAL DAN LEVERAGE KEUANGAN TERHADAP NILAI PERUSAHAAN BATU BARA YANG TERDAFTAR DI BEI PERIODE 2021-2024 Anggun Salsabila; Ajeng Tita Nawangsari
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 12 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i12.7432

Abstract

The purpose of this study is to examine and analyze the influence of Operational Cost Efficiency and Financial Leverage. This research uses a quantitative research method, with secondary data obtained from the companies' annual financial statements. The population and sample of this study are coal companies' financial statements listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. The sampling technique used is purposive sampling, resulting in 40 data samples. The results of this study indicate that Operational Cost Efficiency affects the company's value, whereas Financial Leverage does not affect the company's value.
Makna Tradisi Rewang sebagai Mekanisme Sosial dan Ekonomi Rumah Tangga di Kecamatan Rejotangan Tulungagung Tiara Ika Yuliana; Maretha Ika Prajawati
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 12 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i12.7436

Abstract

Tradisi rewang merupakan praktik gotong royong yang tetap lestari dalam masyarakat Jawa dan berfungsi penting dalam kehidupan sosial maupun ekonomi rumah tangga. Penelitian ini bertujuan memahami makna rewang sebagai mekanisme sosial dan mekanisme ekonomi yang dijalankan masyarakat di Kecamatan Rejotangan Tulungagung. Metode penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik wawancara mendalam terhadap sembilan informan yang memenuhi kriteria partisipasi aktif dalam tradisi rewang. Hasil penelitian menunjukkan bahwa rewang dimaksudkan sebagai bentuk solidaritas, kerja sama, dan kewajiban moral yang mempererat hubungan antarwarga melalui norma tidak tertulis serta pembagian tugas berbasis peran sosial. Secara ekonomi, rewang membantu meringankan biaya hajatan melalui kontribusi tenaga, barang, dan investoran peralatan, meskipun menimbulkan pengeluaran sosial sebagai bagian dari pola timbal balik. Rewang berfungsi sebagai investasi sosial jangka panjang yang memperkuat ketahanan ekonomi rumah tangga
PENGELOLAAN ANGGARAN PENELI TIAN & INOVASI PRODUK DI PT UNILEVER INDONESIA TBK Andi Asti Handayani; Tuti Supatminingsih
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 8 (2025): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i8.7441

Abstract

This study aims to examine budget management in research and product development activities at PT Unilever Indonesia Tbk. In the Fast-Moving Consumer Goods (FMCG) sector, innovation plays a crucial role in maintaining competitiveness. However, the lack of transparency in the allocation and reporting of R&D budgets is a major challenge. This study employed a descriptive qualitative method with a literature review approach, drawing on secondary data sources, such as academic journals, books, and official reports from Unilever. Budget preparation was conducted using simulations based on the common product innovation stages in the FMCG industry, from market research to product promotion. The findings indicate that budget allocations for each phase need to be designed with flexibility and strategy to adapt to operational changes and innovation needs. Furthermore, it is crucial to integrate information systems and managerial methods that increase the efficiency of R&D funds.
EVALUASI KINERJA KEUANGAN BERDASARKAN METODE VALUE FOR MONEY PADA PENGELOLAAN APBD KOTA MAKASSAR Andi Asti Handayani; Tuti Supatminingsih
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 11 (2025): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i11.7443

Abstract

Makassar City, as one of the metropolitan cities in Eastern Indonesia, has a great responsibility to ensure financial management that supports sustainable development and optimal public services. This study evaluates the financial performance of Makassar City in 2021–2023 based on the Value for Money principle, namely economic aspects, efficiency, and effectiveness. The research method is quantitative descriptive and secondary data sources in the form of the Budget Realization Report (LRA) of Makassar City regional revenue and expenditure downloaded from the official website of the Makassar City Government. The economic ratio analysis shows that budget management was categorized as economical in 2021 and 2022, and fairly economical in 2023. The efficiency ratio was categorized as less efficient in 2021 and 2022, and not efficient in 2023. Meanwhile, the effectiveness ratio was highly effective in 2021 and fairly effective in both 2022 and 2023. These findings indicate that although Makassar City's budget management was relatively frugal in the first two years, efficiency and effectiveness declined in the third year.
ANALISIS INVESTASI SAHAM DENGAN MENGGUNAKAN PRICE EARNING RATIO DAN PRICE TO BOOK VALUE PADA PERUSAHAAN INFOBANK15 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022–2024 Bugis Setiawan; Ajeng Tita Nawangsari
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 12 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i12.7444

Abstract

The purpose of this study is to analyze the influence of the Price Earnings Ratio and Price to Book Value on stock investment decisions in companies included in the INFOBANK15 index listed on the Indonesia Stock Exchange for the 2022–2024 period. The study population includes all companies included in the INFOBANK15 index during that period. The research sample was determined using a purposive sampling technique and obtained nine companies as samples. Data collection techniques used financial report documentation and stock market data. Data analysis was carried out by calculating the intrinsic value of shares using the Price Earnings Ratio and Price to Book Value approaches, then compared with the current market price. The results show that based on the Price Earnings Ratio, all shares of the sample companies are in a fairvalued condition. Therefore, the recommended investment decision for investors is to hold off on purchasing shares until the share price better reflects their intrinsic value. Based on Price to Book Value, six companies namely BBNI, BBTN, BDMN, BJBR, BMRI, and BTPS are in an Undervalued condition, so the recommended investment decision for investors is to purchase shares of these companies, while three companies namely BBCA, BBRI, and BRIS are in an Overvalued condition, so the recommended investment decision for investors is to postpone purchasing shares until the market price is more in line with their intrinsic value.
Strategi Lembaga Keuangan Syariah Dalam Menghadapi Tantangan Regulasi dan Persaingan Pasar Global : Analisis Kepatuhan Syariah dan Inovasi Produk Elvia Ghina Nismara; Yasmin Safinatunnajah; Linda Rose Rohidah; Ika Sahwa Damayanti; Zukrufi Ashof Almaunah; Diana Setiawati
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 12 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i12.7445

Abstract

Abstrak. This researchaims to analyze the strategies implemented by Sharia Financial Institutions(SFIs) in maintaining compliance with Islamic law principles amidnational and international regulatory dynamics, as well as examining efforts toadjust products and services to remain competitive in the global market. Using a qualitative descriptive method based on secondary data through a literature review, this study explores regulatory harmonization, sharia compliance mechanisms, product innovation, and improving the quality of human resources askey factors in facing global challenges. The results showthat LKS implement various strategies such as harmonizing Sharia standardswith international provisions, strengthening the role of the Sharia Supervisory Board (DPS),digitizing services, and innovating Sharia-based products. In addition,improving SDI competency through training, certification, and institutional cooperationis an important effort in maintaining competitiveness without neglectingsharia principles. This study concludes that the strategies and innovationscarried out by LKS are complementary in ensuring sharia compliancewhile strengthening the position of the sharia financial industry in the global market. Keywords: Sharia Financial Institutions, Sharia Compliance, National and International Regulations, Product Innovation, Human Resources, Global Market
Kebijakan Moneter Islam Berlandaskan Maqashid Syariah Bagi Pembangunan Berkelanjutan Amalia Nuril Hidayati; Haeva Zuliani; Novelia Krisgiyanti; Natasya Yulia Vernanda; Ramadhani Endira Aszara
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 12 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i12.7459

Abstract

In a globalized and uncertain economy, monetary policy is vital for stability and growth. However, prioritizing only prices and interest rates can result in income inequality and a disconnect between financial and real sectors. This study examines Islamic monetary policy's role in supporting sustainable development aligned with the SDGs through a literature review. Islamic monetary policy promotes fairness through principles like the prohibition of interest (riba) and equitable wealth management, utilizing tools like zakat, waqf, and qard al-hasan to foster economic development. Islamic financial instruments are crucial for achieving SDGs, such as poverty reduction and education access. Despite challenges from conventional systems, there are opportunities to advance Islamic monetary policy by enhancing institutions and innovating in finance technology. This research indicates that Islamic monetary policy promotes economic stability, social justice, and sustainable growth.
Tinjauan Literatur tentang Program Jaminan Kesehatan Nasional (JKN) Sebagai Kebijakan Publik dalam Pelayanan Kesehatan di Indonesia Icha Lesmana; Iyana Tasya br Ginting; Julia Dewi Sari Siahaan; Reza Rumapea; Yesica Khris Cinta Saragih
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 12 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i12.7460

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi Program Jaminan Kesehatan Nasional (JKN) sebagai kebijakan publik dalam pelayanan kesehatan di Indonesia melalui tinjauan literatur ilmiah. Metode yang digunakan adalah kajian pustaka terhadap enam artikel jurnal yang relevan dengan topik kebijakan publik, akses layanan kesehatan, dan mutu pelayanan dalam pelaksanaan JKN. Pemilihan artikel didasarkan pada kesesuaian tema, ketersediaan teks lengkap, dan kejelasan metodologi penelitian. Analisis data dilakukan melalui identifikasi tema, perbandingan temuan, dan sintesis hasil. Temuan menunjukkan bahwa JKN telah memberikan dampak positif terutama pada peningkatan jumlah peserta, akses layanan kesehatan, serta pemanfaatan fasilitas kesehatan tingkat pertama. Program ini juga berkontribusi pada perlindungan finansial bagi masyarakat berpenghasilan rendah dan perluasan cakupan layanan medis. Namun, tantangan masih ditemukan dalam keberlanjutan pendanaan, efektivitas sistem rujukan, ketimpangan distribusi fasilitas dan tenaga kesehatan antarwilayah, serta variabilitas mutu pelayanan. Masalah tersebut tercermin pada waktu tunggu yang panjang, keterbatasan sarana medis, dan disparitas layanan antara perkotaan dan daerah terpencil. Secara keseluruhan, implementasi JKN menunjukkan progres positif, tetapi memerlukan perbaikan dalam aspek pendanaan, pemerataan infrastruktur kesehatan, dan peningkatan kualitas pelayanan untuk menjamin keberlanjutan program.
PENGARUH BEBAN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PADA PT ACON INDONESIA GUNUNG SINDUR BOGOR Udin, Kiwamudin; Asep Suherman
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 12 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i12.7463

Abstract

Abstract. This study aims to determine the effect of workload and job stress on employee performance at the Mekar Baru District Office. The research method used is quantitative with multiple linear regression analysis. The population in this study consists of all employees of the Mekar Baru District Office, with a total sample of 62 respondents selected using a saturated sampling technique. The results show that workload has a positive but insignificant effect on employee performance, with a t-count of 0.718 < t-table 2.002 and a significance value of 0.476 > 0.05. Meanwhile, job stress has a positive and significant effect on employee performance, with a t-count of 5.058 > t-table 2.002 and a significance value of 0.000 < 0.05. Simultaneously, workload and job stress have a significant effect on employee performance, with an F-count of 15.636 > F-table 3.195 and a significance value of 0.000 < 0.05. Therefore, it can be concluded that job stress is the dominant factor influencing employee performance at the Mekar Baru District Office. Keywords: Workload, Job Stress, Employee Performance, Mekar Baru

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