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Contact Name
Muhamad Sidik
Contact Email
jiem@kampusakademik.co.id
Phone
+6289671418611
Journal Mail Official
office@kampusakademik.co.id
Editorial Address
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
ISSN : 30257972     EISSN : 30257859     DOI : https://doi.org/10.61722/jiem/
Core Subject : Education,
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 1,860 Documents
Analisis Perkembangan Pasar Modal Indonesia pada Era Digital Ika Wahyu Indriani Ningsih; Nazwa Akhiela Salsabila Batubara; Ahmad Wahyudi Zein
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 6 (2026): JUNI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i6.11286

Abstract

The rapid advancement of digital technology has significantly transformed the capital market industry in Indonesia. Digitalization has enabled easier access to investment services through online trading platforms, mobile applications, and real-time information systems. As one of the non-bank financial institutions, the capital market plays a crucial role in facilitating the flow of funds from investors to companies in need of capital. This article aims to analyze the development of the Indonesian capital market in the digital era, including the opportunities, benefits, and challenges arising from technological innovation. The study employs a descriptive qualitative approach based on literature review from academic journals, official reports, and relevant regulations. The findings indicate that digital transformation has increased investor participation, particularly among younger generations, improved transaction efficiency, and enhanced market transparency. However, challenges such as cybersecurity risks, low financial literacy, and the spread of misleading information remain significant concerns. Therefore, collaboration among regulators, market institutions, and investors is essential to ensure sustainable growth and maintain public confidence in the capital market. The digital era presents substantial opportunities for the Indonesian capital market to become more inclusive, efficient, and competitive in supporting national economic development.
STRATEGI KOMUNIKASI LINTAS BUDAYA DALAM MENINGKATKAN KEBERHASILAN NEGOSIASI BISNIS M. Zulfiyan Yahya; Maya Nur Aini; Asna Sendya Eka N.; Tiya Ameiliya; Anang Haris Firmansyah M.Pd
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 6 (2026): JUNI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i6.11318

Abstract

This study aims to examine effective cross-cultural communication strategies in improving business negotiation success in the era of globalization. Cross-cultural communication is one of the key determinants of business negotiation success because each individual carries different values, norms, and customs. This study uses a literature review method by analyzing various research sources related to cross-cultural communication and business negotiation. The results show that the success of cross-cultural business negotiations is heavily influenced by the ability to understand cultural differences, verbal and nonverbal communication skills, trust-building capabilities, flexibility in negotiation approaches, and understanding of cross-cultural business ethics. The main barriers in cross-cultural communication include ethnocentrism, stereotypes, language differences, and culture shock. Strategies that can be applied include cross-cultural training, utilization of communication technology, development of cultural tolerance, and open dialogue between groups. These findings provide practical contributions for business actors interacting in multicultural environments to achieve mutually beneficial agreements.
Pengaruh Harga Dan Kualitas Pelayanan Terhadap Keputusan Pembelian Pada Burgerking Cabang Plazapondok Indah Bintang Danu Saputra; Ade Ratna Sari
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 6 (2026): JUNI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i6.11323

Abstract

Abstract - The purpose of this study was to determine the effect of Price and service quality on Purchasing Decisions at BurgerKing Plaza Pondok Indah Branch. The research method used is a quantitative method. The sampling technique used in this study was 100 respondents. Data analysis techniques with instrument tests, namely validity tests and reliability tests, classical assumption tests, namely normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests, simple linear regression tests, multiple linear regression tests, correlation coefficient tests, determination coefficient tests and hypothesis tests, namely t-tests and f-tests. The results of this study are that price has a significant effect on purchasing decisions with the hypothesis test obtained a T count value> T table (5.947> 1.664). Service quality has a significant effect on purchasing decisions with the hypothesis test obtained a T count value> T table (8.143> 1.664). Price and service quality simultaneously have a significant effect on purchasing decisions with the hypothesis test obtained a F count value> F table or (33.932> 3.94). Thus it can be concluded that price and service quality have a positive and significant effect on purchasing decisions at BurgerKing. The coefficient of determination has an effect or contributes to a simultaneous effect of 0.412 or 41.2% while the remaining 58% is influenced by other factors.
Pengaruh Kualitas Produk Dan Harga Terhadap Keputusan Pembelian Sepatu Brand X-Fourth Di E-Commerce Shopee Nashr Maulana Hamada; Sinta Sulistiani
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 6 (2026): JUNI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i6.11342

Abstract

This study aims to determine the effect of product quality and price on purchasing decisions for X-Fourth Brand Shoes on Shopee E-Commerce. The research method used is quantitative by distributing questionnaires to 97 respondents. Data analysis was carried out using validity, reliability, classical assumptions, multiple linear regression, t-test, F-test, and coefficient of determination (R²). The results of the study indicate that Product Quality has a significant effect on Purchasing Decisions with a calculated t-value of 5.516 and a significance of 0.001 <0.05. Price also has a significant effect on consumer satisfaction with a calculated t-value of 2.757 and a significance of 0.007 <0.05. Simultaneously, product quality and price have a significant effect on Purchasing Decisions with a calculated F-value of 22.534 and a significance of 0.001 <0.05. The coefficient of determination (R²) of 0.305 indicates that 30.5% of the variation in Purchasing Decisions can be explained by product quality and price. Thus, effective quality and good price have been proven to be important factors in improving purchasing decisions. The research concluded that purchasing decisions have a positive and significant effect on purchase satisfaction, and price has a positive and significant effect on purchasing decisions. The conclusion is that the X-Fourth shoe brand should improve its pricing strategy to significantly increase sales and revenue
PERKEMBANGAN LEMBAGA KEUANGAN SYARIAH DI INDONESIA DAN TANTANGANNYA DI ERA DIGITAL Witri Febriani Panggabean; T. Rahmah Rindiyani; Ahmad Wahyudi Zein
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 6 (2026): JUNI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i6.11344

Abstract

The development of Islamic financial institutions in Indonesia has shown significant growth in recent years. This growth is marked by the increasing number of Islamic financial institutions, the variety of products and services offered, and the growing public interest in financial systems based on Islamic principles. On the other hand, the advancement of digital technology has brought major changes to the financial sector, including Islamic financial institutions. This study aims to analyze the development of Islamic financial institutions in Indonesia and identify the various challenges they face in the digital era. The method used in this study is a literature review by examining various relevant journals, books, and scientific sources. The results indicate that digitalization provides opportunities for Islamic financial institutions to improve service quality, expand market reach, and enhance operational efficiency. However, several challenges remain, including the low level of public literacy regarding Islamic finance, competition with conventional financial institutions, data security and digital transaction risks, and the need for competent human resources in both technology and Islamic finance.
PENGARUH HARGA TERHADAP KEPUTUSAN PEMBELIAN DI TARKOPI CAFE PANYABUNGAN KABUPATEN MANDAILING NATAL Indah Aminah Putri; Lilia Afriani; Rosnani Siregar
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 6 (2026): JUNI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i6.11345

Abstract

The market is an activity that forms the price of an item that occurs through a certain mechanism. The market plays an important role in improving the economy of a country. Price greatly influences profit or profit in a business. The higher the price, the lower the purchasing decision and the lower the profit, conversely, if the price is low the purchasing decision becomes higher and the more profit you get at Tarkopi Cafe Panyabungan II, Mandailing Natal Regency. After conducting research on prices and profits at Tarkopi Cafe Panyabungan II, Mandailing Natal Regency, the partial test (t) was obtained at 26.789 and the ttable value was 1.661. So the tcount value is greater than ttable, namely 26.789, greater than 1.661 (26.789 > 1.661) which shows that the price variable (X) has a positive and significant impact on profit (Y) with an R Square value of 0.884 times 100% = 88.4% and the remaining 11.6% is influenced by other variables.
Peran Konsultan Pajak dalam Membangun Kesadaran dan Kepatuhan ; Pajak Presektif Mahasiswa Magang Akuntansi pada PT Mutiara Solusi Cipta Salman Alfarizi; Amrina Yulfajar
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 6 (2026): JUNI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i6.11363

Abstract

Pajak merupakan sumber utama penerimaan negara, namun rendahnya tax ratio Indonesia mencerminkan masih lemahnya kesadaran dan pemahaman wajib pajak dalam menjalankan sistem self assessment. Konsultan pajak hadir sebagai aktor strategis yang berperan sebagai edukator, mediator, dan advokat dalam menjembatani kesenjangan antara kompleksitas regulasi perpajakan dan kapasitas pemahaman wajib pajak. Penelitian ini bertujuan untuk menganalisis peran konsultan pajak dalam membangun kesadaran dan kepatuhan pajak berdasarkan pengalaman magang di PT Mutiara Solusi Cipta. Penelitian menggunakan metode kualitatif deskriptif dengan data primer dari observasi partisipatif, wawancara, dan survei terhadap 30 wajib pajak pengguna jasa konsultan, serta data sekunder berupa studi literatur. Hasil penelitian menunjukkan bahwa konsultan pajak berperan signifikan dalam menyederhanakan bahasa regulasi, mendampingi klien secara aktif dalam pemenuhan kewajiban perpajakan, serta menjadi penghubung antara wajib pajak dan otoritas pajak dalam proses pemeriksaan maupun penyelesaian sengketa. Konsultan pajak juga mendorong penerapan tax planning yang legal dan etis. Penelitian ini menyimpulkan bahwa peran konsultan pajak tidak terbatas pada aspek administratif, tetapi turut berkontribusi membangun budaya patuh pajak yang berkelanjutan melalui edukasi, mediasi, dan pendampingan berkelanjutan. Kata kunci: konsultan pajak; kesadaran pajak; kepatuhan perpajakan; edukasi pajak; magang akuntansi.
Ketentuan Umum Perpajakan (KUP) dan Tatacara Perpajakan Indah Amelia; Aprilia Regitasya Parinduri; Habima Perdana Kusuma; Dini Vientiany
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 6 (2026): JUNI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i6.11376

Abstract

The General Provisions and Tax Procedures (KUP) constitute the legal basis of the Indonesian tax system, governing the rights and obligations of taxpayers and tax administration procedures. This study aims to understand the definition, function, purpose, and implementation of the tax system in Indonesia. The research method used is a literature study, utilizing journals, books, and the latest tax regulations as data sources. The results indicate that the KUP plays a crucial role in creating an orderly and effective tax system that provides legal certainty for both the public and the government. Modernizing tax administration through digital systems also helps improve taxpayer compliance in Indonesia.
Analisis Penerapan PPh 21 Dalam Sistem Penggajian Karyawan Di Era Digital: Studi Kasus Kesalahan Rekonsiliasi Pajak Tahunan Pada Penerapan Tarif Efektif Rata-Rata (TER) Nadira Aulia Zahra; Oktavia Ramadhani; Rolan Rizki Rinaldi Daulay; Dini Vientiany
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 6 (2026): JUNI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i6.11383

Abstract

Income tax article 21 (PPh 21) is a tax on income received by employees and is directly deducted by the employer through the payroll system. However, along with advancing technology, the payroll system has shifted from manual to digital, namely the payroll system, as well as the application of the Average Effective Rate that has been used since 2024, to facilitate the calculation of monthly taxes. Nevertheless, in the practice of implementing this TER system, there are still several errors that often occur, particularly regarding the failure to perform annual tax reconciliation, which can result in discrepancies between the amount of tax withheld and the actual obligation. Therefore, this research is conducted to observe and examine how PPh 21 is implemented in the modern payroll system and what errors frequently occur since the implementation of the TER. The method used is a literature study with a qualitative descriptive approach.
Pengaruh Lingkungan Kerja Fisik Dan Kepuasan Kerja Terhadap Turnover Intention Karyawan Pada PT Winstar Packindo Sukses Maya Sajida; Laila Listiani Putri
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 6 (2026): JUNI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i6.11388

Abstract

Abstract - This study aims to determine the effect of the physical work environment and job satisfaction on employee turnover intention at PT. Winstar Packindo Sukses, both partially and simultaneously. The type of research used is quantitative research with data analysis methods used in this study include validity tests, reliability tests, classical assumption tests, quantitative analysis, multiple linear regression analysis, and hypothesis testing using t-tests and f-tests. The population in this study were employees of PT. Winstar Packindo Sukses with a total of 69 respondents. The results of this study indicate that the influence of physical work environment variables on turnover intention from the results of the t-test, sig. = 0.000 < 0.05 and t count (4.757) > t table (1.996), the influence of job satisfaction on turnover intention from the results of the t-test, sig. = 0.001 < 0.05 and t count (3.323) > t table (1.996), and the influence of physical work environment and job satisfaction on turnover intention from the calculated f value of 65.451 > f table 3.14, from all these variables means H0 is rejected and Ha is accepted. Thus, it can be concluded that the physical work environment and job satisfaction partially and simultaneously have a positive and significant influence on employee performance at PT Winstar Packindo Sukses.

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