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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 1,725 Documents
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BEA MATERAI DI INDONESIA: Pengertian, Regulasi, Mekanisme, dan Permasalahan Penerapannya Silfia, Sifa; Ahmad Zhuhri
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 5 (2026): MEI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i5.9872

Abstract

The purpose of this study is to examine how stamp duty is implemented in Indonesia, including its legal basis, functions, and scope, as well as the various issues that arise during its implementation, particularly in the digital age. The data sources consist of primary, secondary, and tertiary legal materials obtained through a literature review, and a descriptive-analytical normative legal approach was employed. The results of the study indicate that Stamp Duty serves two primary roles: a fiscal role to boost state revenue and a legal role to verify documents. Law No. 10 of 2020 brought significant changes due to technological advancements, such as the implementation of a single rate of Rp10,000 and the recognition of electronic stamps. However, in practice, numerous obstacles remain. These include a lack of public awareness, technical issues with e-Stamps, and deficiencies in infrastructure and regulations. Additionally, the implementation of Stamp Duty impacts taxpayer compliance levels; simplifying the system and increasing public outreach can improve compliance. Consequently, to optimize the implementation of Stamp Duty in the future, enhanced education, strengthened legislation, and the development of an integrated digital system are required.
PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PT ADIRA DINAMIKA MULTI FINANCE TBK DAN PT ASTRA SEDAYA FINANCE Andriani, Ifa; Puji Muniarty
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 5 (2026): MEI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i5.9890

Abstract

This study aims to analyze the effect of liquidity and profitability on firm value at PT Adira Dinamika Multi Finance Tbk and PT Astra Sedaya Finance. The research method used is an associative method with a quantitative approach. The data used are secondary data in the form of financial statements for the period 2019–2023. Liquidity is measured using the Current Ratio (CR), profitability is measured using Return on Assets (ROA), and firm value is measured using Price to Book Value (PBV). The data analysis techniques used include multiple linear regression analysis, classical assumption tests, and hypothesis testing consisting of partial tests (t-test) and simultaneous tests (F-test). The results show that liquidity has no significant effect on firm value, while profitability has a positive and significant effect on firm value. Simultaneously, liquidity and profitability have a significant effect on firm value.
ANALISIS PERBANDINGAN RETURN ON ASSETS (ROA) DAN DEBT TO EQUITY RATIO (DER) TERHADAP NILAI PERUSAHAAN PADA PT NUSA RAYA CIPTA TBK DAN PT JAYA KONSTRUKSI MANGGALA PRATAMA TBK Yumiarni, Nani; Puji Muniarty
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 5 (2026): MEI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i5.9892

Abstract

This study aims to analyze the comparison of Return On Assets (ROA) and Debt to Equity Ratio (DER) on firm value at PT Nusa Raya Cipta Tbk and PT Jaya Konstruksi Manggala Pratama Tbk. This research uses a quantitative approach with a comparative method. The data used are secondary data obtained from the companies’ financial statements for the period 2015–2024. The data analysis techniques include normality testing using Shapiro-Wilk and comparative analysis using the Mann-Whitney test. The results show that Debt to Equity Ratio (DER) has a significant difference between the two companies, while Return On Assets (ROA) and firm value do not show significant differences.These findings indicate that the main difference lies in the capital structure, while profitability and firm value are relatively similar.
Pengaruh Pertumbuhan Perusahaan, Leverage, Dan Audit Tenure Terhadap Audit Delay Sari, Selvia Eka; Sasana, Lodang Prananta Widya
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 5 (2026): MEI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i5.9900

Abstract

This research aims to empirically prove the influence of company growth, leverage, and audit tenure on audit delay. This research was conducted in manufacturing companies in the property and real estate sector. The research method used is quantitative. The type of data used is secondary data in the form of annual financial statements published on the Indonesia Stock Exchange (BEI) for the years 2019-2023. The sample was collected using the purposive sampling method. The number of companies sampled for the research was 22 companies over a 5-year period, resulting in a total of 110 observation data points. The results of the F statistical test show that company growth, leverage, and audit tenure simultaneously affect audit delay. The results of the t-statistic test for the company growth variable partially do not affect audit delay, whereas leverage partially affects audit delay, and audit tenure also partially affects audit delay.
PENGARUH KUALITAS PELAYANAN DIGITAL DAN KUALITAS PRODUK TERHADAP KEPUASAN KONSUMEN PADA PT CYBERINDO ADITAMA BRANCH BANTEN KOTA TANGERANG Am. Daud Mu'min Shodiq; Erlita Kurniawaty
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 5 (2026): MEI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i5.9906

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Kualitas Pelayanan Digital dan Kualitas Produk terhadap Kepuasan Konsumen pada PT Cyberindo Aditama Branch Banten Kota Tangerang, baik secara parsial maupun simultan. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan Asosiatif dan pengolahan data kuesioner menggunakan aplikasi SPSS versi 27. Populasi dalam penelitian ini adalah konsumen PT Cyberindo Aditama, sebanyak 9.172 konsumen kemudian dilakukan perhitungan dengan menggunakan rumus slovin untuk menentukan seberapa banyak sampel yang dibutuhkan. Setelah perhitungan mendapat 98,92 dibulatkan menjadi 99 responden. Teknik analisis data menggunakan uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi, analisis koefisien korelasi, analisis koefisien determinasi, dan uji hipotesis.Hasil penelitian menunjukkan bahwa: (1) Kualitas Pelayanan Digital secara parsial berpengaruh positif dan signifikan terhadap Kepuasan Konsumen, dibuktikan dengan nilai t hitung > t tabel (5,113 > 1,985) dan nilai signifikansi 0,000 < 0,05, dengan kontribusi pengaruh sebesar 21,2%. (2) Kualitas Produk secara parsial berpengaruh positif dan signifikan terhadap Kepuasan Konsumen, dibuktikan dengan nilai t hitung > t tabel (5,164 > 1,985) dan nilai signifikansi 0,000 < 0,05, dengan kontribusi pengaruh sebesar 21,6%. (3) Secara simultan, Kualitas Pelayanan Digital dan Kualitas Produk berpengaruh positif dan signifikan terhadap Kepuasan Konsumen, ditunjukkan oleh nilai Fhitung > Ftabel (29,964 > 3,09) dengan tingkat signifikansi 0,000. Berdasarkan uji koefisien determinasi, diperoleh nilai R Square sebesar 0,384. Hal ini menunjukkan bahwa variabel Kualitas Pelayanan Digital dan Kualitas Produk memberikan kontribusi pengaruh sebesar 38,4% terhadap Kepuasan Konsumen, sedangkan sisanya sebesar 61,6% dipengaruhi oleh faktor-faktor lain yang tidak diteliti dalam penelitian ini. Kata Kunci: Kualitas Pelayanan Digital, Kualitas Produk, Kepuasan Konsumen.
Pengaruh Current Ratio (CR), Net Profit Margin (NPM) Dan Earning Per Share (EPS) Terhadap Price To Book Value (PBV) Pada PT. Gudang Garam Tbk, Periode 2015-2024 Hikmatul Baidoh; Fakung Rahman
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 5 (2026): MEI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i5.9941

Abstract

This study aims to determine the effect of Current Ratio (CR), Net Profit Margin (NPM), and Earning Per Share (EPS) on Price to Book Value (PBV) at PT Gudang Garam Tbk for the period 2015–2024. This study uses secondary data with quantitative descriptive methods and an associative approach. The research population consists of PT Gudang Garam Tbk's annual financial reports during the research period. Data analysis includes descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing using t-tests, F-tests, correlation coefficients, and determination coefficients with the help of SPSS Version 26 software. The results show that, partially, the Net Profit Margin (NPM) variable has a significant effect on Price to Book Value (PBV), while Current Ratio (CR) and Earning Per Share (EPS) do not have a significant effect on PBV. However, based on the simultaneous test results, CR, NPM, and EPS together have a significant effect on PBV. The correlation coefficient test results show an R value of 0.909, which means there is a very strong relationship between the independent variables and the dependent variable. Meanwhile, the results of the coefficient of determination test show an Adjusted R Square value of 0.739, indicating that CR, NPM, and EPS are able to explain 73.9% of the variation in PBV, while the rest is influenced by other variables outside the research model. Thus, it can be concluded that Net Profit Margin (NPM) is the most dominant variable influencing Price to Book Value (PBV) at PT Gudang Garam Tbk during the research period.
STRATEGI PENGELOLAAN KEUANGAN PERUSAHAN PADA PT GUNUNG RAJA PAKSI TBK UNTUK MENINGKATKAN KINERJA KEUANGAN Husnah, Rira Ayatul; Puji Muniarty
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 5 (2026): MEI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i5.9956

Abstract

This study aims to analyze the financial management strategies implemented by PT Gunung Raja Paksi Tbk in improving the company’s financial performance. The research employs a descriptive qualitative method using secondary data obtained from the company’s financial statements for the period 2020–2025, sourced from official publications. Data collection was conducted through documentation studies, while data analysis utilized financial ratio analysis, including liquidity, solvency, activity, and profitability ratios. The results indicate that PT Gunung Raja Paksi Tbk experienced a significant improvement in financial performance during the study period. This is reflected in the increasing liquidity ratios, which show the company’s enhanced ability to meet its short-term obligations, and the decreasing solvency ratios, indicating a healthier capital structure with reduced dependence on debt. Furthermore, the improvement in activity ratios demonstrates more efficient utilization of assets in generating revenue, while the rising profitability ratios indicate the company’s success in increasing profits through effective cost management and revenue optimization. Overall, the study concludes that integrated and sustainable financial management strategies have a strong relationship with the improvement of the company’s financial performance. This research is expected to provide valuable insights for company management in making effective financial decisions and serve as a reference for future studies in the field of financial management.
PERBANDINGAN KINERJA KEUANGAN BERDASARJAN RASIO LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS PADA PT INDO TAMBANGRAYA MEGAH TBK DAN PT BUMI RESOURCE MINERALS TBK PERIODE 2019 - 2024 Nuraulia, Nuraulia; Puji Muniarty
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 5 (2026): MEI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i5.9958

Abstract

This study aims to analyze and compare the financial performance of PT Indo Tambang Raya Megah Tbk and PT Bumi Resources Minerals Tbk based on liquidity, solvency, and profitability ratios during the period 2019–2024. The research method used is a descriptive comparative method with a quantitative approach. The data used are secondary data in the form of annual financial reports obtained from the official company websites and the Indonesia Stock Exchange. The results show that PT Indo Tambang Raya Megah Tbk has superior financial performance compared to PT Bumi Resources Minerals Tbk. In terms of liquidity, PT Indo Tambang Raya Megah Tbk demonstrates a strong ability to meet its short-term obligations, while PT Bumi Resources Minerals Tbk shows fluctuating performance. In terms of solvency, both companies have relatively low debt levels; however, PT Indo Tambang Raya Megah Tbk exhibits a more stable capital structure. In terms of profitability, PT Indo Tambang Raya Megah Tbk shows a significantly higher ability to generate profits compared to PT Bumi Resources Minerals Tbk. The study concludes that the differences in financial performance between the two companies are influenced by their level of corporate maturity, where PT Indo Tambang Raya Megah Tbk is in a more stable phase, while PT Bumi Resources Minerals Tbk is still in a developmental stage.
Manajemen Sumber Daya Manusia dalam Perspektif Motivasi Kerja: Strategi Meningkatkan Kinerja Karyawan Afifa, Mayang Viona; Oktaviani, Rizki; Andini, Alvina Nathaniela; Sari, Rafika Meilia
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 5 (2026): MEI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i5.9969

Abstract

Penelitian ini didorong oleh persaingan global yang semakin ketat, yang memaksa organisasi untuk mengelola tenaga kerja mereka secara efektif dan strategis, khususnya dengan meningkatkan moral karyawan. Moral dianggap sebagai elemen penting yang memengaruhi produktivitas, kualitas kinerja, dan loyalitas karyawan dalam mencapai tujuan organisasi. Tujuan penelitian ini adalah untuk mengevaluasi pengaruh strategi manajemen SDM terhadap peningkatan kinerja karyawan melalui moral dan untuk mengidentifikasi strategi yang paling efektif. Penelitian ini dilakukan dengan menggunakan pendekatan kualitatif deskriptif, yang melibatkan tinjauan pustaka melalui analisis berbagai sumber ilmiah yang relevan. Hasil penelitian menunjukkan bahwa implementasi strategi seperti menawarkan insentif yang adil, pelatihan dan pengembangan berkelanjutan, proses rekrutmen yang tepat, dan menciptakan lingkungan kerja yang positif dapat meningkatkan moral karyawan dan berdampak positif pada kinerja mereka. Lebih lanjut, moral bertindak sebagai jembatan antara kebijakan manajemen SDM dan kinerja karyawan. Oleh karena itu, penelitian ini menekankan pentingnya menempatkan moral sebagai pusat dalam merumuskan strategi manajemen SDM yang adaptif, efektif, dan berkelanjutan.
Pengaruh Promosi Dan Harga Terhadap Keputusan Penyewaan Kamera Pada PT. Arah Media Kreasi Bogor Maryati, Maryati; Wijaya, Muhamad Restu
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 5 (2026): MEI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i5.9976

Abstract

The purpose of this study is to determine the influence of promotion and price on camera rental decisions at PT. Arah Media Kreasi Bogor. This research uses a quantitative descriptive method with an associative approach. The sampling technique used is probability sampling, with sample selection based on the Slovin formula. The analysis methods include regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing. The results of this study show that Promotion (X1) and Price (X2) have a significant influence on Rental Decision (Y), with the regression equation Y = 30.673 + 0.096 (X1) + 0.488 (X2) + α. The coefficient of determination shows a simultaneous influence of 18%. The partial hypothesis test for Promotion (X1) shows that tcount > ttable (3.239 > 1.290), indicating that H0 is rejected and H1 is accepted. This means there is a significant influence of the independent variable Promotion (X1) on Rental Decision (Y). The partial hypothesis test for Price (X2) shows that tcount > ttable (4.442 > 1.290), indicating that H0 is rejected and H2 is accepted. This means there is a significant influence of the independent variable Price (X2) on Rental Decision (Y). The simultaneous hypothesis test for Promotion (X1) and Price (X2) shows that Fcount > Ftable (9.965 > 2.360), indicating that H0 is rejected and H3 is accepted, which means Promotion (X1) and Price (X2) together have a significant influence on Rental Decision (Y).

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