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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,
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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 1,671 Documents
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Pengaruh Motivasi Dan Lingkungan Kerja Non Fisik Terhadap Kinerja Karyawan Pada PT Indomarco Prismatama Cabang Parung Bogor Area Bsd Tangerang Selatan Dewi Rahmamita; Ahmad Syukri
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 4 (2026): April
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i4.9603

Abstract

Abstract - The purpose of this study was to see the Influence of Work Motivation and Non-Physical Work Environment on Employee Performance of PT. Indomarco Prismatama Parung Bogor branch, BSD Tangerang Selatan area. This research method uses a quantitative method with population and a sample of 55 respondents, data analysis techniques used are: validity test, reliability test, normality test, multiconearity test, autocorrelation test, heteroscedasticity test, simple linear regression test, multiple linear regression test, simple correlation coefficient test, multiple correlation coefficient test, determination coefficient analysis test, t test and f test. Based on the results of data analysis, the calculated t value> t table or (7.747> 2.006). This is also reinforced by the ρ value <Sig. 0.05 or (0.000 <0.05) it can be concluded that there is an influence between motivation and the work environment. Non-Physical Work Environment has a significant effect on the acquisition of regression equation values ​​Based on the test results, the linear regression equation value Y = 18.269 + 0.571, the correlation coefficient is 0.720, meaning that the two variables have a strong relationship. The determination value or the amount of contribution of influence is 51.9%, while the rest is (100 - 51.9% = 48.1%), influenced by other factors. Hypothesis testing obtained a calculated t value> t table or (7.55> 2.006). This is also reinforced by the ρ value <Sig. 0.05 or (0.000 <0.05). the results of the calculated F test> F table value or (36.649> 8.53), this is also reinforced by the ρ value <Sig. 0.05 or (0.000 <0.05). Thus, H0 is rejected, and H3 is accepted, meaning that there is a positive and significant influence simultaneously between the influence of Motivation (X1) and Non-physical Work Environment (X2) on Employee Performance (Y) at PT. Indomarco Prismatama Parung Bogor Branch BSD Area South Tangerang.
Analisis Efektivitas Program Kencleng dalam Meningkatkan Kesadaran Berbagi Berbasis Nilai-Nilai Syariah Ahmad Ridwan; Moh. Mukhsin
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 4 (2026): April
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i4.9613

Abstract

This study examines the effectiveness of the kencleng program in enhancing community awareness of charitable giving based on Islamic values. The research is motivated by the low consistency of participation in Islamic philanthropy, highlighting the need for simple and sustainable approaches to encourage habitual giving. Using a qualitative descriptive method, data were collected through in-depth interviews, observations, and documentation involving program participants. The findings show that the kencleng program effectively builds consistent giving habits through an accessible and flexible mechanism for small, routine contributions. The program also strengthens social interaction, trust, and spiritual motivation, as participants view charitable giving as both a social responsibility and an act of worship. The integration of behavioral approaches and religious values plays a key role in shaping sustainable sharing practices. The study concludes that accessibility, community involvement, and internalization of Islamic values are key factors influencing program success. These findings imply that similar community-based philanthropic models can be expanded to enhance social welfare and financial inclusion, particularly through digital integration and improved transparency.
Analisis Kontribusi Sektoral dan Resiliensi Ekonomi Kota Bandar Lampung Terhadap Pertumbuhan Wilayah Periode 2019-2023 Jesica Dwi Angelita; Siti Sukesih; Naila Khoiriyah
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 4 (2026): April
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i4.9624

Abstract

Abstract. This research is motivated by global economic fluctuations that impact the stability of regional growth at the local level. The objective of this study is to identify leading economic sectors and analyze the economic resilience of Bandar Lampung City during the 2019-2023 period. The research method used is descriptive quantitative by utilizing secondary data of Gross Regional Domestic Product (GRDP) at constant market prices. The analysis was conducted through a sectoral contribution approach to map the structural economic transformation post-pandemic. The research findings indicate that the manufacturing industry and wholesale and retail trade sectors remain the primary engines of growth with stable contributions. The city's economic resilience is evident from the speed of recovery in the tertiary sector, which sustained regional growth despite contractions in the primary sector. The implications of this research emphasize the importance of industrial value-added-based economic diversification and the strengthening of trade infrastructure to ensure the future sustainability of the city's economy. Keywords: Bandar Lampung; economic growth; economic resilience; GRDP; sectoral contribution Abstrak. Penelitian ini dilatarbelakangi oleh fluktuasi ekonomi global yang berdampak pada stabilitas pertumbuhan wilayah di tingkat lokal. Tujuan dari penelitian ini adalah untuk mengidentifikasi sektor-sektor ekonomi unggulan serta menganalisis tingkat resiliensi ekonomi Kota Bandar Lampung selama periode 2019-2023. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan memanfaatkan data sekunder Produk Domestik Regional Bruto (PDRB) atas dasar harga konstan. Analisis dilakukan melalui pendekatan kontribusi sektoral untuk memetakan transformasi struktur ekonomi pascapandemi. Temuan penelitian menunjukkan bahwa sektor industri pengolahan serta perdagangan besar dan eceran tetap menjadi motor penggerak utama dengan kontribusi yang stabil. Resiliensi ekonomi kota terlihat dari kecepatan pemulihan pada sektor tersier yang mampu menopang pertumbuhan wilayah meskipun sektor primer mengalami kontraksi. Implikasi dari penelitian ini menekankan pentingnya diversifikasi ekonomi berbasis nilai tambah industri dan penguatan infrastruktur perdagangan untuk menjaga keberlanjutan ekonomi kota di masa depan. Kata kunci: Bandar Lampung; kontribusi sektoral; PDRB; pertumbuhan ekonomi; resiliensi ekonomi
Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Return On Equity Pada PT Industri Jamu Dan Farmasi Sido Muncul Tbk Periode 2015–2024 Aan Hermawati; Intan Sari Budhiarjo
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 4 (2026): April
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i4.9642

Abstract

This study aims to examine the effect of the Current Ratio and Debt to Equity Ratio on Return on Equity at PT Industri Jamu and Farmasi Sido Muncul Tbk during the period 2015–2024, both partially and simultaneously. The research method employed is quantitative. The data used are secondary data in the form of financial statements of PT Industri Jamu and Farmasi Sido Muncul Tbk over a ten-year period from 2015 to 2024, obtained from the company’s annual financial reports. The analytical methods applied include financial ratio analysis, descriptive statistical analysis, multiple linear regression analysis, classical assumption tests, hypothesis testing, and coefficient of determination analysis using SPSS software. The results of the study indicate that partially, the Current Ratio (X₁) does not have a significant effect on Return on Equity (Y), as shown by the t-test results where tcount < ttable (0.540 < 2.306) with a significance value of 0.606 > 0.05. Partially, the Debt to Equity Ratio (X₂) also does not have a significant effect on Return on Equity (Y), as indicated by tcount < ttable (0.448 < 2.306) with a significance value of 0.668 > 0.05. However, simultaneously, the Current Ratio (X₁) and Debt to Equity Ratio (X₂) have a significant effect on Return on Equity (Y). This is evidenced by the F-test results showing Fcount > Ftable (6.225 > 4.74) with a significance value of 0.028 < 0.05, therefore, the alternative hypothesis Hₐ is accepted and the null hypothesis H₀ is rejected.
Dampak Ketimpangan Pendapatan dan Tingkat Pengangguran Terbuka Terhadap Kriminalitas di Wilayah Sumatera Utara Alexa Angelica Nababan; Joko Suharianto
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 4 (2026): April
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i4.9644

Abstract

This study aims to analyze the effect of income inequality and the open unemployment rate (TPT) on crime rates in North Sumatra Province. The data used in this study are secondary data over a certain period, analyzed using a linear regression method. The results show that, partially, income inequality does not have a significant effect on crime rates. This indicates that income inequality is not the main factor influencing crime in North Sumatra. Meanwhile, the open unemployment rate has a significant effect on crime with a negative relationship, meaning that an increase in unemployment is associated with a decrease in crime rates. Simultaneously, both variables have a significant effect on crime rates. However, the model's ability to explain variations in crime is relatively limited, suggesting that other factors outside the model also influence crime rates.This study is expected to provide insights for policymakers in formulating strategies to reduce crime, particularly through economic and social approaches.
Pengaruh Harga Dan Kualitas Produk Terhadap Minat Beli Konsumen Pada Landscape Coffee Di Desa Bandar Kota Pekalongan Naufal Abid Dzakwan; Ade Ratna Sari
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 4 (2026): April
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i4.9680

Abstract

Abstract - The purpose of this study is to understand how product price and product quality affect the buying interest of consumers at Landscape Coffee located in Pekalongan City. This research uses a quantitative method, analyzing multiple linear regression to examine the impact of price and product quality on consumer purchase intention, which is the main variable being studied. Data was collected from 92 respondents who are customers of Landscape Coffee through a questionnaire using a sampling technique called purposive sampling. The data analysis technique used is hypothesis testing with SPSS 27. The results of the study show that both price and product quality have a significant effect on consumer buying interest at Landscape Coffee in Pekalongan City, both individually and together. Based on statistical tests, for price, the t-value calculated was 5.417, which is greater than 2.808. This means that Ha1 is accepted, indicating that price has a significant effect on consumer buying interest. For product quality, the t-value calculated was 12.500, which is greater than 2.808. This means that Ha2 is accepted, indicating that product quality has an effect on consumer buying interest. When considered together, the F-value calculated was 189.177, which is higher than the F-table value of 3.10. The significance value (Sig) is 0.000, which is less than α of 0.005, indicating that H0 is rejected and Ha is accepted. This means that price and product quality together have a significant effect on consumer buying interest. This also shows that the percentage of influence of service quality and price on consumer satisfaction is 81.8%, while the remaining 18.2% is influenced or explained by other variables outside of those studied.
Pengaruh Beban Pajak Tangguhan, Kepemilikan Manajerial Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Polin Perubahan Telaumbanua; Nani Mulyani
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 4 (2026): April
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i4.9689

Abstract

This study aims to examine the effect of deferred tax expense, managerial ownership, and firm size on firm value. In this research, the independent variables used are deferred tax expense, managerial ownership, and firm size, while the dependent variable is firm value. The study was conducted using a sample of Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The type of data used in this research is secondary data in the form of audited financial statements published by the Indonesia Stock Exchange (IDX) from 2020 to 2024. The sample was selected using a purposive sampling method, resulting in 10 companies observed over 5 years, producing a total of 50 firm-year observations. Data processing was conducted using Microsoft Office Excel and EViews 12 statistical software by performing descriptive statistical analysis, model feasibility tests, classical assumption tests, coefficient of determination tests, panel data regression analysis, F-test, and t-test. The results of the F-test indicate that deferred tax expense, managerial ownership, and firm size simultaneously affect firm value. Furthermore, the t-test results show that deferred tax expense, managerial ownership, and firm size each have a significant effect on firm value
Kekuasaan dalam organisasi: Studi Literatur Review Avisa Humaira; Ni Wayan Rani Pradnya Utama; Gregoria Jenny Artika Sari Silalahi
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 4 (2026): April
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i4.9690

Abstract

Kekuasaan merupakan elemen penting dalam organisasi karena berperan dalam mempengaruhi pengambilan keputusan, distribusi sumber daya, serta hubungan antarindividu dalam mencapai tujuan bersama. Ketidakseimbangan dalam distribusi kekuasaan dapat menimbulkan dampak negatif terhadap kinerja, motivasi, dan kepuasan kerja, sehingga diperlukan pemahaman yang komprehensif mengenai konsep dan penerapannya. Penelitian ini bertujuan untuk mengkaji secara sistematis konsep, jenis, serta dampak kekuasaan dalam organisasi. Metode yang digunakan adalah systematic literature review melalui identifikasi, seleksi, dan analisis literatur yang relevan. Hasil penelitian menunjukkan bahwa kekuasaan dalam organisasi terbagi menjadi kekuasaan formal dan personal dengan lima tipe utama, yaitu reward power, coercive power, legitimate power, expert power, dan referent power. Kekuasaan memiliki dampak yang bersifat ambivalen, di mana penggunaan yang tepat dapat meningkatkan kinerja, komitmen, dan kepuasan kerja, sedangkan penggunaan yang tidak tepat dapat menimbulkan konflik, stres, dan penurunan efektivitas organisasi. Implikasi penelitian ini menegaskan pentingnya pengelolaan kekuasaan secara proporsional, kontekstual, dan berbasis kompetensi agar mampu menciptakan lingkungan kerja yang sehat, produktif, dan berkelanjutan.
Etika Produksi dan Distribusi yang Adil dalam Bisnis Islam Husnul Kholifah Nur Inayah; Rizka Anggriani; Amelia Nurasiah; Lina Marlina
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 4 (2026): April
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i4.9691

Abstract

Penelitian ini bertujuan menganalisis etika produksi dan distribusi yang adil dalam perspektif bisnis Islam serta relevansinya terhadap praktik ekonomi modern. Sistem bisnis modern yang berorientasi pada keuntungan sering mengabaikan dimensi moral dan tanggung jawab sosial sehingga menimbulkan ketimpangan dan eksploitasi. Etika bisnis Islam berlandaskan nilai ilahiyat dan insaniyat dengan menekankan prinsip tauhid, keadilan, tanggung jawab, kebebasan yang sesuai syariah, dan ihsan. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode studi pustaka melalui kajian Al-Qur’an, Hadis, buku, dan jurnal ilmiah. Hasil penelitian menunjukkan bahwa produksi dalam Islam berorientasi pada kemaslahatan, proses yang halal dan adil, serta perlindungan hak tenaga kerja. Distribusi diarahkan untuk mengurangi kesenjangan sosial, mengatasi kemiskinan, dan memperkuat solidaritas melalui instrumen zakat, infak, sedekah, dan wakaf. Dengan demikian, etika bisnis Islam relevan sebagai landasan dalam mewujudkan sistem ekonomi yang adil, bertanggung jawab, dan berkelanjutan.
ANALISIS DESKRIPTIF RASIO LIKUIDITAS, SOLVABILITAS, DAN PROFIBILITAS PADA PT MUSTIKA RATU TBK PERIODE 2020-2024 Nabila Putri Aulia; Puji Muniarty
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 4 (2026): April
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i4.9697

Abstract

This study aims to analyze the financial performance of PT Mustika Ratu Tbk during the period 2020–2024 using financial ratio analysis, including liquidity, solvency, and profitability ratios. The research method used is descriptive quantitative with secondary data in the form of annual financial statements obtained from the company’s official website and the Indonesia Stock Exchange. The data analysis technique was carried out by calculating Current Ratio (CR), Quick Ratio (QR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Return on Equity (ROE). The results show that the company’s liquidity ratios are in good condition despite a declining trend, indicating that the company is still capable of meeting its short-term obligations. The solvency ratios indicate a relatively safe condition, although there is a tendency for increased use of debt in the company’s capital structure. Meanwhile, profitability ratios show poor performance with negative values in most of the research period, although there are indications of improvement in 2024. Overall, PT Mustika Ratu Tbk demonstrates strong liquidity and solvency conditions but has not been able to optimize its profitability performance. This study is expected to provide useful information for company management and investors in decision-making and serve as a reference for future research.

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