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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 1,623 Documents
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Penerapan Sistem Bagi Hasil Budidaya Madu Ditinjau Dari Etika Bisnis Islam Di Desa Rantau Karya Kecamatan Geragai Kabupaten Tanjabtim WILLYARDO ONEJA; PUTRI APRIA NINGSIH; NOVA ERLIYANA
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 1 (2024): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i1.834

Abstract

The community of Rantau Karya Village is a community of which some are breeders, especially in the Honey Cultivation sector which is owned by the community of Rantau Karya Village, Geragai District, Tanjabtim Regency. With this honey cultivation, the community can fulfill their daily needs. The purpose of this research is to find out how the profit sharing system is implemented in the cooperation between owners and managers of honey cultivation in Rantau Karya Village, Geragai District, Tanjabtim Regency and to find out how Islamic business ethics reviews the implementation of the profit sharing system for honey bee cultivation in Rantau Karya Village. In this research, the method used is a qualitative method by checking the validity of the data using triangulation techniques and data collection methods using observation, interviews and documentation. The informants in this research are the owners and managers of honey cultivation. The application of the profit sharing system in the Mudharabah contract in honey cultivation in Rantau Karya Village is as Mudharib who carries out an activity or business and the owner is as shahibul maal who entrusts the cultivation to the manager to manage. Every time the harvest season arrives every 2 weeks, the owner shares the honey basil with the manager. 70% owner and 30% manager, that is the initial agreement between the owner and manager that has been agreed upon by both parties. So the author analyzes that, basically if all profit sharing activities are carried out correctly and in accordance with what Islam teaches then the profit sharing can be said to be valid, but if the profit sharing activities are not carried out correctly and are contrary to what Islam teaches, then for these results can be said to be invalid. If it is related to honey cultivation in Rantau Karya Village, Geragai District, Tanjabtim Regency, in its implementation it can be said to be in accordance with the principles of Islamic business ethics in accordance with the characteristics of the Prophet, namely (Siddiq, Tabligh, Amanah, Fathanah).
FILOSOFI MANAJEMEN BUDAYA KERJA TERHADAP KINERJA KARYAWAN DI PR. GUDANG JAYA PRIMA Siti maghfirotul ummah; Alfin aulia rahman; Saadatul husna; Wahyu sugeng; Abdul wahid mahsuni
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 1 (2024): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i1.840

Abstract

This study aims to determine the influence of work culture on employee performance, in this study resulted in 12.6% of the influence of work culture on improving employee performance. This study used a sample of 31 employees using primary data taken from the results of questionnaire data that had been carried out by PR Gudang Jaya Prima employees, processing of questionnaire data was carried out using the help of the SPSS 25 application for windows. The results of this study show that work culture has a positive influence on employee performance
FILSAFAT ADMINISTRASI Abdul wahid mahsuni; Muhammad kamil; Yuzky maulana ibad; Annisa mutmainah; Titi puspitasari
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 1 (2024): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Philosophy is a method that regulates how we wisely use knowledge. According to Henderson in Sadulloh, philosophy is defined as a very deep critical view down to its roots regarding everything that exists. So philosophy teaches and provides understanding that the use of knowledge must be accompanied by wisdom. Philosophizing is driven to find out what we already know and what we don't know yet. To philosophize means to be humble that we will never know everything in this seemingly infinite universe. Likewise, philosophizing means self-correction, a kind of courage to be honest about how far the truth we are looking for has actually reached. The work in scientific philosophy is divided into several components for the existence of science, namely ontology, epistemology and axiology. This research aims to find out what the definition of philosophy and administration is and also the definition of administrative philosophy. The method in this article uses library research, which is a study that examines various reference books and the results of similar previous research which is useful for obtaining a theoretical basis for the problem to be researched. This data collection uses the method of searching for sources and constructing them from various sources, for example books, journals and research that has already been carried out. Library materials obtained from various references are analyzed critically and must be in-depth in order to support the propositions and ideas. The research results show that in administrative philosophy theory, there are various approaches and theories used to understand and develop administration. Several approaches commonly used in administrative philosophy include: classical approach, scientific approach, systems approach, contingency approach
STRATEGI KEUANGAN YANG DITERAPKAN DALAM SEKTOR MANUFAKTUR UNTUK MENINGKATKAN DAYA SAING Aditya yoga pratama; Ribangun bamban Jakaria
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 1 (2024): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i1.843

Abstract

In the industrial sector, the implementation of the right financial strategy can contribute to increasing the company's business competition. There are several factors that can contribute to increasing the competitiveness of the manufacturing industry, such as capacity and capacity development, production cost management, product quality improvement, application of the latest technology, reduction of logistics costs, and government support through economic and non-economic incentives. In addition, efforts to implement strategies to advance business and increase the competitiveness of MSMEs can also play an important role in advancing the country's economy. Amid global economic uncertainty and increasingly intense competition, manufacturing companies need effective financial strategies to strengthen their competitive position. In this article, we describe some financial strategies that manufacturing companies can use to achieve sustainable growth and adapt to market changes. By maximizing the utilization of existing resources, investing in the latest technologies, and implementing efficient risk management, the company is able to gain the competitive advantage needed to strengthen the manufacturing sector and support the country's economic growth. To achieve a high level of competitiveness, strategic focus includes diversifying products within the portfolio, empowering local suppliers, and using technological innovation. In addition, cooperation with the government, foreign market development, and labor empowerment form an integral part of efforts to increase the role of the manufacturing sector in the country's economic development
Analisa Biaya Produksi Dalam Penetapan Harga Jual Tray Menggunakan Metode Full Coasting Ribangun bamban jakaria; Ricky kurniawan; Mukhammad rifky ramadhan; Indra lesmana
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 1 (2024): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

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Abstract

Tray companies have so far used simple methods in determining product selling prices, not calculating the cost of production in detail, such as machine maintenance costs, machine and building depreciation costs. This research aims to find out how to calculate the cost of production to determine the selling price of products at a tray company. The method used in the research is the full coasting method, which is a method for determining the cost of products taking into account all elements of production costs consisting of raw materials, direct labor costs and factory overhead costs, both fixed and variable. The results of this research show that tray production in November was 950 units with the selling price for tray production for determining the selling price for trays per unit was IDR. 425,000. Determining the selling price of the tray using the full coasting method achieves satisfactory profits for the company.
The Testing of Accounting Information in The Market Concerning Earning Management on The Index Mining Companies Reza ade cellia; Pujiono
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 1 (2024): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i1.845

Abstract

Abstrak. This research aimed to examine the benefits of accounting information in the form of earnings management on investment decisions. Company value is one of the benchmarks for making investment decisions. Company value can be seen from share price fluctuations. The type of research used was a quantitative approach using secondary data. The objects of this research were mining sector companies listed on the IDX for the 2015-2020 period. This research applied a modified Jones model to calculate earnings management. The data needed in this research were financial reports and company share prices. The sampling technique used was purposive sampling with multiple linear regression data analysis techniques. The research result showed that earnings management influences stock prices. Thus, this research can be used by investors as information for making investment decisions. Keywords: earning management, mining, modified Jones model, stock prices
PENETAPAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DALAM MENENTUKAN HARGA JUAL KERIPIK USUS AYAM Suryananda pradana putra widodo; Mochammad haichal miftah anhali; Muchassissurr rizky putra wardoyo; Ribangun bamban jakaria
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 1 (2024): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i1.848

Abstract

Companies must have the right strategies and methods so that their products can remain competitive with competitors' products and continue to generate profits. Therefore, determining the selling price of a product is based on the company's ability to calculate production costs for the products produced. The aim of this research is to calculate the production costs of MSME products in determining selling prices. The method used is full costing, Full costing is a method of determining production costs which consist of raw material costs, direct labor costs, and factory overhead costs, both variable and fixed. The results of this research are total production costs of Rp. 16.075.000 rupiah by producing 300 kilograms of chicken intestine chips. Calculating the cost of production using the full costing method, the value of the cost of production is IDR 53.583 per kilogram. The additional cost of profit or company margin is vulnerable to 10% to 20% with a rupiah value of Rp. 5.358,3- to 10.716,6,-.
The Role of Zakat in an Islamic Economic Perspective Dhika ardhana; Garnis fajriah; Muhammad dalva al haq; Nabila rahmadania
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 1 (2024): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

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Abstract

Zakat has a central role in the Islamic perspective, not only as a financial obligation, but also as an important instrument in social and economic development. Zakat is required as a form of worship to Allah SWT and as a means to help others. By providing a platform for Muslims to contribute to wealth redistribution, reduce economic inequality, and provide assistance to those deemed needy or underprivileged. Zakat is more than just a financial obligation, it reflects the social values of humanity and justice in Islam. In this context, zakat is not only about conducting financial transactions, but also carrying out tangible manifestations of worship and social responsibility of Muslims. In addition to strengthening solidarity, zakat can be used to support productive businesses, such as providing business capital to people in need, providing skills and ability training, or establishing Islamic financial institutions that provide interest-free loans to small entrepreneurs. Zakat can be used to finance social programs, such as infrastructure development, education, health, and social assistance to families in need. In addition, zakat has a role in cleansing wealth or wealth from greed. By making regular zakat payments, Islam teaches respect and sharing.
PENGARUH EARNING PER SHARE (EPS), UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Saham Syariah Makanan & Minuman Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2019-2021) M. taufik ridho; Thiyas fitri ayu adheansyah; Intan fazira; Deni yulia citra; Amelia safitri
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 1 (2024): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i1.850

Abstract

This study discusses company value and financial ratios based on the financial statements of companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The purpose of this study was to determine whether Earning Per Share (EPS), Firm Size, Profitability and Leverage have an influence on firm value.This study was built with five hypotheses, namely (1) Earning Per Share (EPS) has a negative effect on firm value. (2) Firm size has a negative effect on firm value. (3) Profitability has a positive effect on firm value. (4) Leverage has a positive effect on firm value.The type of data in this study is secondary data. The sample in this study used purposive sampling and polling methods. The sample companies are 11 sharia stock companies listed in food & beverage companies listed on the Indonesia Stock Exchange during the 2019-2021 period. This research is quantitative, and statistical testing uses multiple linear regression.By using regression analysis, it can be seen that the variables Earning Per Share (EPS), Firm Size, Profitability and Leverage simultaneously have a significant effect on firm value. The results of Partial Test, Leverage and Profitability have a positive and significant effect on firm value. Earning Per Share (EPS) and Firm Size have a negative and significant effect on firm value.
DAMPAK KEBIJAKAN FISKAL TERHADAP OUTPUT DAN INFLASI Syahputra sinaga; Yenni sampri juliaty nasution
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 1 (2024): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i1.851

Abstract

This research analyzes the impact of fiscal policy on output and inflation in a microeconomic context. Through a quantitative approach, we use econometric models to evaluate the response of economic sectors' output and inflation rates to changes in fiscal policy. Our findings reveal that fiscal policy has a significant influence on economic growth and inflation rates. These results provide important insights for policy makers to optimize fiscal policy to achieve a sustainable balance between economic growth and price stability. The empirical results show that there is a cointegration relationship between government spending and taxes on output in the long run. In the long term, taxation has a positive impact on economic growth while government spending does not. Short-run adjustments show that the shock of increasing government spending has a positive impact on output while the shock of increasing taxes has a negative impact. The more dominant influence of government spending on output in the short term compared to taxes shows that this policy is still quite effective in stimulating economic growth, especially during a recession. Meanwhile, an increase in government spending causes a decrease in inflation, while an increase in taxes causes an increase in inflation. This study also shows that there is no fiscal policy discretion carried out by the government.

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