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Muhamad Sidik
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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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KONSTITUSI DAN KEBEBASAN BERPENDAPAT DI INDONESIA: ANALISIS KETERBATASAN DAN PERLINDUNGAN : Kebebasan Perpendapat di Indonesia Oktaviani, Sri
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): 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.v2i7.1864

Abstract

Artikel ini mengkaji konsep dan implementasi kebebasan berpendapat di Indonesia dengan mempertimbangkan kerangka hukum yang mengaturnya, tantangan dalam implementasi, dan dampaknya terhadap demokrasi dan hak asasi manusia. Artikel ini menggunakan metode analisis teks dan literatur untuk mengeksplorasi berbagai perspektif dan pendekatan yang ada dalam kajian akademik tentang topik ini. Hasilnya menunjukkan bahwa kebebasan berpendapat adalah hak asasi manusia yang diakui secara universal, tetapi implementasinya di Indonesia masih menghadapi tantangan, termasuk pembatasan yang tidak sesuai dengan standar hukum dan intimidasi terhadap aktivis dan jurnalis. Perbandingan antara teori dan praktik menunjukkan adanya kesenjangan yang signifikan dalam perlindungan hak tersebut. Artikel ini juga menyoroti beberapa tindakan perbaikan yang dapat diambil, termasuk reformasi hukum, peningkatan kesadaran masyarakat, dan penguatan institusi hukum. Implikasi bagi masyarakat mencakup dampak terhadap partisipasi politik, kebebasan berekspresi, dan inovasi. Dengan mempertimbangkan berbagai faktor ini, pemerintah dan lembaga terkait diharapkan dapat membuat kebijakan yang memperkuat perlindungan kebebasan berpendapat dan memajukan demokrasi di Indonesia.
PENGARUH PROMOSI MEDIA SOSIAL INSTAGRAM DAN INOVASI PRODUK TERHADAP MINAT BELI KONSUMEN COFFEE SHOP (Studi Kasus Pada PARTNER COFFEE Malang) Irina Kusuma Putri Santoso; Eko Boedhi Santoso
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): 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.v2i7.1866

Abstract

Berdasarkan promosi media sosial dan inovasi produk yang dilakukan oleh Partner Coffee, minat beli konsumen pada usaha ini meningkat seiring berjalannya waktu. Pengaruh minat beli yang meningkat merupakan salah satu hal penting dalam mempertahankan perusahaan di Partner Coffee. Hal ini dibuktikan dengan adanya peningkatan penjualan yang telah berlangsung dalam kurun waktu 4 tahun terakhir. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan asosiatif. Metode pengumpulan data melalui kuesioner yang diberikan pada 100 responden yang merupakan pengikut media sosial dari Partner Coffee dan konsumen yang pernah mengunjungi Partner Coffee. Teknik sampling yang digunakan pada penelitian ini adalah non-probability sampling dengan teknik pengambilan sampel purposive sampling. Analisis data pada penelitian ini menggunakan analisis regresi berganda dan pengujian hipotesis. Hasil penelitian menunjukkan bahwa variabel promosi media sosial instagram dan inovasi produk secara parsial dan simultan memiliki pengaruh yang positif dan signifikan terhadap variabel minat beli konsumen di Partner Coffee. Berdasarkan hasil penelitian ini, Partner Coffee diharapkan dapat meningkatkan kepercayaan konsumen terhdap informasi yang telah diberikan. Partner Coffee juga diharapkan dapat melakukan inovasi produk dengan mengevaluasi dari produk yang ada sebelumnya.
DIMENSI EKONOMI DALAM IMPLIKASI PERPAJAKAN DI INDONESIA Dini Vientiany; Fahriza Alyanisa; Shafa Sizli Kania; Siti Zuhairoh Ritonga
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): 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.v2i7.1867

Abstract

This research aims to find out more about the economic dimensions of tax implications in Indonesia. This research uses a qualitative approach with data collection techniques through document analysis to explore the economic dimensions of taxation in Indonesia. Based on the results of research and data analysis that has been carried out, this research shows that the taxation system in Indonesia has an important role in encouraging economic growth and improving people's welfare. The increase in tax revenues in 2021, especially from the Income Tax (PPh) and Customs Tax sectors, indicates economic recovery after the COVID-19 pandemic. However, a complex tax system and high ETR can hinder investment and business performance.
PERAN KEBIJAKAN FISKAL DALAM MENDUKUNG STABILITAS EKONOMI MAKRO Amanda Mutiara; Imel Santika Siregar; Maysa Chairani; Luthfia Masfa Nur; Yauma Afriyanti; Tasya Nadilla
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): 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.v2i7.1868

Abstract

This research aims to fill several important research gaps in the context of fiscal policy in Indonesia. First, the research will evaluate the effectiveness of fiscal policy in supporting macroeconomic stability, which is a fundamental basis for sustainable economic growth and increasing social welfare. The research method applied in this study is a qualitative approach using the library research method. Fiscal policy in Indonesia during the 2010-2023 period has proven effective in encouraging economic growth and reducing unemployment, but it needs to be balanced with prudent policies to maintain price stability and the state budget deficit.
Pengaruh Kualitas Pelayanan Perpajakan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Devita Devita; Dara Nabila; Lamsina Harahap; Dini Vientiany
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): 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.v2i7.1879

Abstract

The aim of this research is to determine the influence of tax service quality and tax sanctions on taxpayer compliance. This research also aims to find out whether the quality of tax services and tax sanctions have a significant relationship with taxpayer compliance. This research uses a quantitative approach with a focus on explanatory research, which aims to reveal the cause-and-effect relationship between independent variables, namely the quality of tax services and tax sanctions, on the dependent variable, namely taxpayer compliance in Medan City, Indonesia. This research shows that the quality of tax services and tax sanctions are important factors that influence taxpayer compliance. Therefore, the DGT needs to improve the quality of tax services and implement effective tax sanctions to increase taxpayer compliance.
ANALISIS PERPAJAKAN ATAS PREMI ASURANSI : STRATEGI PENGELOLAAN RISIKO DAN IMPLIKASINYA DALAM KONTEKS KEUANGAN Abdi Mitro Giripati; Fadlan Nur; Abdul Hamid Siregar; Darwin Multa Nasution
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): 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.v2i7.1880

Abstract

Tax imposition on insurance premiums has a significant impact on corporate and individual financial planning. This article analyzes various aspects of taxation of insurance premiums, focuses on risk management strategies, and their implications in a financial context. This study identifies the types of insurance premiums that are subject to tax, explores risk management strategies that can minimize the tax burden, and assesses the impact of taxes on financial decisions.
OBJEK PAJAK ASURANSI DAN NON PAJAK ASURANSI STUDI KASUS: ASURANSI PROPERTI KOMERSIAL PERUSAHAAN: PT RITEL SUKSES Ashaari, Taslam; Irawan, Deni; Vientiany, Dini
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): 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.v2i7.1889

Abstract

The object of insurance tax includes insurance company profits, such as loss insurance premiums. On the other hand, some types of insurance, such as life and health insurance, often receive special tax treatment or are not even taxed at all. The goal is to encourage people to have long-term financial insurance and ease the burden of health costs. The aim of this research is to gain a deeper understanding of insurance tax objects and non-insurance objects. By using a qualitative methodology with a descriptive analytical approach, this approach was chosen to provide a comprehensive analysis of insurance tax and non-insurance tax objects and their consequences. Insurance premiums, profits from premium reserve investments, other income (commissions, administration fees, etc.), insurance claims received, Value Added Tax (VAT), and Income Tax (PPh) are insurance tax objects, while non-Insurance Tax objects: Insurance Health, Accident Insurance, Life Insurance, Endowment Insurance, Scholarship Insurance.n, dan hasil temuan.
PENERAPAN TEKNOLOGI NEAR FIELD COMMUNICATION (NFC) DALAM PEMBAYARAN PREMI ASURANSI Sasa Marissa; Reihan Mahendra; Silviani Pulungan; Dini Vientiany
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): 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.v2i7.1893

Abstract

Near field communication (NFC) is a technological innovation that is very instrumental in connecting between devices to other devices. This device only requires a minimum of 2 devices in the form of a signal catcher and transmitter. Not only that, this feature also does not require an internet network connection so that it can be used anywhere and anytime. The NFC feature was first present on Nokia phones which at that time Android and Iphone users were not as popular as today's times. But there is an interesting thing that the first Nokia to use NFC was not Nokian but on the Panasonic P506iC cellphone which was launched in 2004. Since then, NFC has grown rapidly and been integrated into a variety of modern devices. The use of NFC is not limited to data transfer between phones, but is also applied in various applications, such as digital payments, access control, and inventory tracking. The main advantage of NFC is its ability to perform secure and fast wireless communication by simply bringing two compatible devices closer to each other. Going forward, NFC technology is expected to continue to evolve and offer more innovations that can make everyday life easier, including integration with the Internet of Things (IoT), which allows household and industrial devices to communicate with each other seamlessly.
PERANAN HUKUM NEGARA DALAM MENJAGA KEADILAN DAN KETERTIBAN MASYARAKAT Aliza Qory Imeltha
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): 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.v2i7.1898

Abstract

State law plays a vital role in maintaining justice and order in society. This article discusses the function of state law in protecting citizens' rights, regulating community behavior, and upholding justice. This study uses a qualitative descriptive method by reviewing relevant literature and analyzing laws and regulations in force in Indonesia. The results of the study indicate that state law plays an important role in creating a just and orderly social order, as well as in maintaining national stability.
SISTEM PENGENDALIAN PERSEDIAAN BAHAN BAKU DALAM UPAYA EFISIENSI BIAYA PERSEDIAAN PADA GALERI MUG ADVERTISING SAMARINDA Sisca Indriani Putri
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): 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.v2i7.1899

Abstract

The inventory of raw materials in the werehouse serves as a safety stock in case customer demand increases. This research aims to determine the economic order quantity of raw materials and calculate the efficiency of the company’s inventory costs during 2021-2022. This study is descriptive research with a quantitative approach using primary and secondary data sources. Data collection techniques included observation, interviews, and lilerature studies. The research result show that applying the EOQ (Economic Order Quantity) method can optimize the company’s inventory-related costs. The economic order quantity for 2021 was 4,000 pieces of mugs, and for 2022, it was 6,600 pieces. The inventory cost efficiency obtained using the EOQ method was IDR 1,638,688.73 in 2021 and IDR 3,059,465.05 in 2022. Recommendations are given to the company to conduct evaluations and apply the EOQ method to addres inefficiencies in inventory cost expenditures.

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