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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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Dinamika dan Ketimpangan Pembangunan dalam Pelaksanaan Asas Desentralisasi Antar Daerah di Indonesia Ramadhani, Atikah; Prita Laura; Theresia Nicky Apika Diangera; Rizky Wahyudi; Rizki Septia Pratiwi; Femas Erlangga Dwi Saputra; Sujatnico Sujatnico; Fina Tri Nur Maharani; Dini Apriliani; Febra Anjar Kusuma
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.v3i12.7465

Abstract

Ketimpangan pembangunan antar daerah masih menjadi persoalan utama dalam pelaksanaan desentralisasi di Indonesia. Meskipun desentralisasi fiskal dirancang untuk memperkuat otonomi daerah dan mempercepat pemerataan kesejahteraan, pada praktiknya pelaksanaan kebijakan tersebut belum sepenuhnya memberikan hasil yang merata. Oleh karena itu, penelitian ini bertujuan untuk menganalisis peran desentralisasi fiskal dalam memengaruhi ketimpangan daerah serta mengkaji strategi yang dapat diterapkan untuk mengurangi disparitas antar wilayah. Penelitian ini menggunakan metode studi literatur dengan menelaah berbagai penelitian, jurnal, dan sumber ilmiah yang relevan mengenai desentralisasi fiskal, ketimpangan regional, kapasitas fiskal, serta kebijakan pembangunan daerah. Hasil kajian menunjukkan bahwa desentralisasi fiskal memiliki dua sisi. Di satu sisi, kebijakan ini mampu meningkatkan efektivitas layanan publik, mendorong pertumbuhan ekonomi inklusif, serta memberikan ruang bagi pemerintah daerah untuk memaksimalkan potensi lokal. Namun, di sisi lain, ketimpangan semakin melebar pada daerah dengan kapasitas fiskal rendah akibat keterbatasan pendapatan asli daerah dan tata kelola keuangan yang belum optimal. Selain itu, mekanisme transfer pusat yang belum sepenuhnya berbasis kinerja turut memperlambat pemerataan pembangunan. Berdasarkan temuan tersebut, strategi untuk mengurangi ketimpangan meliputi penguatan kapasitas fiskal daerah, pembangunan infrastruktur yang berorientasi konektivitas, pemberdayaan ekonomi lokal berbasis potensi wilayah, peningkatan kualitas sumber daya manusia, serta pemanfaatan teknologi dalam penyelenggaraan pemerintahan. Desentralisasi fiskal dapat berfungsi sebagai instrumen penting untuk pemerataan pembangunan apabila didukung oleh tata kelola yang baik, kapasitas fiskal yang kuat, serta strategi pembangunan daerah yang menyeluruh dan berkelanjutan. Tanpa perbaikan tersebut, desentralisasi justru berisiko memperbesar ketimpangan antar wilayah di Indonesia.
PENERAPAN CORPORATE SOCIAL RESPONBILITY (CSR) TERHADAP REPUTASI PERUSAHAAN DAN PENCAPAIAN SDGS DI INDONESIA Anas Tasya Angely Fidausya; 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.v3i12.7479

Abstract

Penelitian ini mengkaji penerapan Corporate Social Responsibility (CSR) terhadap reputasi perusahaan dan pencapaian Sustainable Development Goals (SDGs) di Indonesia. Latar belakang penelitian menunjukkan bahwa CSR telah menjadi aspek penting dalam operasional perusahaan modern, terutama setelah diwajibkan melalui UU No. 40 Tahun 2007, dengan peran strategis dalam mendukung pencapaian SDGs 2030. Penelitian ini menggunakan kerangka teori stakeholder dan teori legitimasi untuk menganalisis hubungan antara CSR, reputasi perusahaan, dan kontribusinya terhadap SDGs. Metode penelitian yang digunakan adalah literatur review dengan pendekatan kualitatif deskriptif. Pengumpulan data dilakukan melalui studi kepustakaan terhadap peraturan perundang-undangan, jurnal ilmiah, dan artikel ilmiah periode 2020-2025. Temuan penelitian menunjukkan bahwa penerapan CSR di Indonesia didorong oleh regulasi yang jelas dan memerlukan kolaborasi intensif antara perusahaan, pemerintah, dan masyarakat. CSR terbukti memberikan dampak signifikan terhadap reputasi perusahaan melalui peningkatan kepercayaan dan loyalitas konsumen. Implementasi CSR yang efektif berkontribusi positif terhadap pencapaian SDGs dengan pendekatan strategis yang mengintegrasikan keterlibatan masyarakat, keberlanjutan lingkungan, dan inovasi teknologi. Penelitian ini menyimpulkan bahwa CSR memiliki peran vital dalam membangun reputasi perusahaan sekaligus mendukung pembangunan berkelanjutan di Indonesia.
ANALISIS KEBERHASILAN STRATEGI PEMASARAN DALAM UPAYA PENINGKATAN OMSET PENJUALAN UMKM Nurjannah Nurjannah; Sri Utami
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.v3i8.7497

Abstract

his study aims to analyze the success of marketing strategies in increasing sales turnover in micro, small, and medium enterprises (MSMEs), using a case study of Kedai Daun Teh located on Jl. Batua Raya. In the face of increasingly competitive business conditions, MSMEs are required to implement marketing strategies that are effective and adaptive to market changes. This research employs a qualitative approach with a case study method, in which data were collected through in-depth interviews, observations, and documentation involving the owner and employees of Kedai Daun Teh. The findings indicate that digital-based marketing strategies, improved service quality, and strengthened local branding implemented by Kedai Daun Teh successfully enhanced consumer appeal and had a significant impact on increasing sales turnover. The study concludes that an integrated combination of online and offline marketing strategies, along with a deep understanding of local market characteristics, is key to achieving sustainable development for MSME businesses
INOVASI PRODUK KOPI PADA UMKM DAMPAKNYA TERHADAP DAYA SAING KOPI THRU Sri Utami; Nurjannah Nurjannah
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.v3i10.7498

Abstract

This study aims to analyze the role of product innovation in increasing the competitiveness of coffee MSMEs, with a case study on Kopi Thru. In an era of increasingly tight business competition, MSMEs are required to continue to innovate in order to survive and thrive. The research method used is a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation studies. The results of the study show that product innovation carried out by Kopi Thru including the development of flavor variants, attractive packaging, and technology integration in service contributes significantly to increasing customer loyalty and market expansion. This innovation also encourages increased operational efficiency and a stronger brand image amidst competition in the local coffee industry. In conclusion, product innovation is a key factor in increasing the competitiveness of coffee MSMEs, especially for Kopi Thru in maintaining its existence and business growth.
PENGARUH MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT ADHI KARYA DEPARTEMEN GEDUNG JAKARTA TIMUR M.Apriansyah; Widia Astuti
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.v3i12.7505

Abstract

The purpose of this study was to determine the effect of work motivation and work discipline on employee performance at PT Adhi Karya East Jakarta Building Department. The method used is quantitative method. The sampling technique used saturated sampling, which was 70 respondents. Data analysis uses validity test, reliability test, classical assumption test, multiple linear regression analysis, correlation coefficient, coefficient of determination, and hypothesis testing. The results of this study indicate that work motivation has a significant positive effect on employee performance with a regression coefficient value of 0.754 and a coefficient of determination of 41.2%. Hypothesis testing shows t count> t table or (6.903> 1.995). Work discipline also has a significant positive effect on employee performance with a regression coefficient value of 0.861 and a coefficient of determination of 53.3%. Hypothesis testing shows t count> t table or (8,809> 1,995). Simultaneously, work motivation and work discipline have a significant effect on employee performance with the regression equation Y = -8.238 + 0.535X₁ + 0.690X₂. The correlation coefficient value is 0.848 and the coefficient of determination is 71.9%, while the remaining 28.1% is influenced by other factors outside this study. The F test results show F count> F table or (85.651> 3.13).  
INTERNET OF THINGS (IoT) SEBAGAI PILAR KEAMANAN DATA PADA SISTEM DISTRIBUSI DI INDONESIA Mut'Mainna Mut'Mainna; Andi Muhammad Rivai; Andhi Febisatria; Titi Sarnawiyah; Muhammad Rafli Setiawan
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.v3i12.7507

Abstract

The Internet of Things (IoT) is an advanced technology that integrates physical objects with the internet through sensors, facilitating intellectual interaction between devices and providing increased efficiency and control in various dimensions of life and business activities. In Indonesia, the implementation of IoT has experienced significant expansion, particularly in the industrial distribution sector, although this poses substantial challenges related to data security. This study aims to explore the role of IoT as the foundation of data security in industrial distribution systems in Indonesia. The methodology applied involves a literature review of scientific journals, industry reports, and recent reliable articles. The findings indicate that IoT contributes to data security through encryption, authentication, intrusion detection, and anomaly detection systems that improve the accuracy of cyber threat identification. In addition, IoT can reduce human error, maintain product quality standards, and strengthen data integrity throughout the distribution chain. However, its effectiveness depends on technical, organizational, and regulatory factors that require further strengthening to ensure sustainable security.
Pengaruh Budaya Organisasi Dan Lingkungan Kerja Fisik Terhadap Kinerja Karyawan Pada PT Taman Jajan Pondok Aren Tangerang Selatan Rahman Safiih, Abdul; Bagas Prakoso
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.v3i12.7510

Abstract

he purpose of this study was to determine the influence of organizational culture and work environment on employee performance at PT Taman Jajan Pondok Aren. both partially and simultaneously. The method used in this study is a quantitative method. The sampling technique used is saturated sampling, which uses a sample of 60 respondents. The data analysis technique used is statistical analysis with validity test, reliability test, classical assumption test, simple linear test, multiple linear regression test, coefficient of determination, hypothesis t test and hypothesis f test. The results of the study of organizational culture and work environment on employee performance at PT Taman Jajan Pondok Aren". Shown by the multiple linear regression equation Y = 7.884 + 0.383X1 + 0.431X2. This is evidenced by the results of the simultaneous hypothesis test obtained the value of f count> f table (33.599> 3.16) and strengthened by the significance value <0.05 (0.000 <0.05). The results of the determination coefficient test of the organizational culture and work environment variables have an influence of 54.1%. on employee performance. Thus, H0 is rejected and H3 is accepted. This means that there is a significant simultaneous influence between organizational culture (X1) and work environment (X2) on employee performance (Y) at PT Taman Jajan Pondok Aren.  
Pengaruh Penerapan Green Accounting Terhadap Kinerja Keuangan Perusahaan Manufaktur Subsektor Industri Makanan Dan Minuman Yang Terdaftar Di Bei Kamiline Mahaballah Uzla; Nawangsari, Ajeng Tita
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.v3i12.7515

Abstract

This The purpose of this study is to determine the impact of green accounting on a company's financial performance. The population in this study is companies in the manufacturing sector, specifically the food and beverage industry, that are listed on the Indonesia Stock Exchange from 2021 to 2023. The research method used is a quantitative approach with secondary data in the form of company annual reports. The sample was selected using purposive sampling with three criteria, resulting in six companies that were deemed suitable for research. The study used simple regression analysis with the SPSS program. In this study, the green accounting variable was measured using PROPER ranking values, and the financial performance variable was measured using ROA. The results of the analysis show that the green accounting variable does not significantly affect the company's financial performance.
KEBIJAKAN EKONOMI INTERNASIONAL : KEBIJAKAN PROMOSI EKSPOR DAN SUBSTITUSI IMPOR PUPUT DWI PUSPITA SARI; Sarpini Sarpini
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.v3i12.7516

Abstract

International economic policy is one of the main instruments used by governments to strengthen national competitiveness in a rapidly changing global environment. Two major policy approaches that are often implemented, especially in developing countries, are export promotion policies and import substitution policies. Export promotion focuses on encouraging domestic industries to enter international markets by providing incentives, improving product quality, and expanding market access. Meanwhile, import substitution encourages countries to reduce dependence on imported goods by building strong domestic production capacities. This paper provides a comprehensive explanation of the concepts, objectives, mechanisms, and impacts of both policies. It discusses how export promotion can stimulate foreign exchange earnings, encourage innovation, and integrate domestic industries into global value chains. Likewise, it explores how import substitution can strengthen national industries, reduce vulnerabilities to external shocks, and create employment opportunities. The paper also highlights the limitations of each approach, such as the possibility of inefficiency in protected industries under import substitution or the risk of overreliance on global markets under export promotion. Furthermore, it emphasizes that many countries today successfully combine the two strategies in a balanced manner to achieve sustainable and long-term economic development. Ultimately, the effectiveness of these policies depends on institutional capacity, industrial readiness, and the alignment of policies with broader national development goals.
LITERASI KEUANGAN TERHADAP KINERJA BISNIS PADA UMKM MELALUI ENTREPRENEUR MINDSET Septiannisa Paramita; Hikmayani Subur
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.v3i12.7517

Abstract

This study aims to examine the influence of financial literacy on the business performance of Micro, Small, and Medium Enterprises (MSMEs), with the entrepreneur mindset as a mediating variable. Financial literacy is defined as a strategic skill in financial management, investment optimization, and business risk mitigation, while the entrepreneur mindset serves as a key driver in fostering innovation, bold decision-making, and risk adaptation. Using a qualitative research method through in-depth interviews with five MSME actors in Rappocini District, Makassar City, the study reveals that adequate financial literacy positively contributes to financial management, operational efficiency, and business growth. The entrepreneur mindset is found to strengthen the relationship between financial literacy and business performance, particularly in aspects of innovation, strategic decision-making, risk tolerance, and leadership ability. These findings highlight the importance of integrating financial literacy and entrepreneurial mindset in building resilient and competitive MSMEs in the digital era. The study also recommends the development of financial education programs and entrepreneur mindset training based on the actual needs of MSMEs as a strategy to enhance national competitiveness.

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