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Muhamad Sidik
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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
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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PELAPORAN AUDIT KEPATUHAN DANA KAMPANYE PADA PARTAI X KOTA P TERHADAP TRANSPARANSI DAN AKUNTABILITAS Davin Windiarta; Hero Priono
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.v2i7.2140

Abstract

Campaigning is an important stage in an election, where parliamentary candidates present their vision and mission. The success of the campaign is highly dependent on the availability of adequate funding. Elections must be conducted in a fair and transparent manner, including in terms of political party finances PKPU No.18 of 2023 and KPU No. 1677 regulate campaign funds to prevent fraud and increase transparency. The results of the 2024 election campaign fund audit showed non-compliance by Party X Kota P with the rules. These findings are important for evaluating Party X's integrity in campaign fund management, which in turn will increase public trust in the electoral process. This research uses qualitative methods to analyze political party financial report data, focusing on transparency and accountability. The findings show that party X Kota P still does not understand the regulations applied by the General Election Commission.
Implementasi Sikadeka untuk Meningkatkan Efektivitas Audit Dana Kampanye Pemilu 2024 pada Partai Politik Kota X Moh Rifki Alfiansyah; Hero Priono
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.v2i7.2141

Abstract

This study focuses on the implementation of SIKADEKA in City X during the 2024 Election, evaluating its effectiveness in auditing campaign funds. The research employs a qualitative descriptive method. This type of research aims to report results that reflect the actual conditions related to SIKADEKA in the 2024 campaign fund audit. Data collection methods include document studies and interviews. The objective of this research is to provide a detailed and accurate depiction of the effectiveness of SIKADEKA in campaign fund audits, incorporating various perspectives from stakeholders involved in the 2024 election campaign funds. The results indicate that SIKADEKA is not yet fully effective, as there is still non- compliance in campaign fund reporting and a lack of understanding among political parties about the system, leading to less effective implementation of campaign fund audits using SIKADEKA. The researchers formulate this study to further discuss the implementation of SIKADEKA in enhancing the effectiveness of campaign fund audits in City X.
PENGARUH VOLUME PERDAGANGAN DAN FREKUENSI PERDAGANGAN TERHADAP RETURN SAHAM PADA PT. AKASHA WIRA INTERNATIONAL, TBK TAHUN 2023 Gea Rosnani Saragih; Eja Armaz Hardi; Rohana Rohana
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.v2i7.2143

Abstract

This research aims to determine the effect of trading volume and trading frequency on stock returns at PT. Akasha Wira International, Tbk 2023. This research uses a quantitative approach with the data collection method obtained is secondary data, the population in this research is daily data on trading volume and trading frequency. The sample in this research uses a saturated sample. The results of this research show that the trading volume variable influences stock returns individually with a significance level of 0.001. Trading frequency has no effect on stock returns with a significant value of 0.415. Meanwhile, together, trading volume and trading frequency influence stock returns with a significant value of 0.001.
Analisis Terjadinya Kredit Macet di Bank Mandiri Surabaya : Implikasi Terhadap Laporan Keuangan Mifta Wardhani Putri; Tantina Haryati
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.v2i7.2145

Abstract

This research aims to analyze the factors that cause bad credit at Bank Mandiri Surabaya and its impact on the bank's financial statements. Through a qualitative approach, this study evaluates how bad credit affects financial performance and the accounting policies implemented. Data was collected through interviews with bank management, as well as analysis of financial reports in the last five years. The research results show that less stringent credit policy, unstable economic conditions and weaknesses in internal supervision are the main causes of bad credit. Bad loans have a significant impact on financial statements, especially through increasing the allowance for credit losses which reduces net profit and affects financial ratios. This research provides recommendations for improving the credit assessment system, strengthening internal supervision, and increasing training for staff.
ANALISIS INVESTASI AKTIVA TETAP DAN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAPAT DI BURSA EFEK INDONESIA Sarah Monalisa Panjaitan; Ayu Kurnia Sari
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 8 (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.v2i8.2146

Abstract

Profitabilitas merupakan aspek krusial bagi kelangsungan hidup dan perkembangan perusahaan manufaktur. Kemampuan perusahaan untuk menghasilkan laba yang memadai menjadi indikator kesehatan keuangan dan daya tarik bagi investor. Profitabilitas yang tinggi memungkinkan perusahaan untuk melakukan ekspansi usaha, meningkatkan kesejahteraan karyawan, dan memberikan kontribusi bagi perekonomian. Investasi aktiva tetap dan modal kerja merupakan dua komponen penting dalam struktur keuangan perusahaan manufaktur. Investasi aktiva tetap mengacu pada aset jangka panjang seperti mesin, peralatan, dan bangunan yang digunakan untuk memproduksi barang atau jasa. Modal kerja, di sisi lain, adalah aset lancar yang digunakan untuk mendanai operasi sehari-hari perusahaan, seperti persediaan, piutang, dan kas. Pengelolaan investasi aktiva tetap dan modal kerja yang efektif memiliki pengaruh signifikan terhadap profitabilitas perusahaan. Investasi aktiva tetap yang tepat dapat meningkatkan efisiensi produksi dan menurunkan biaya, sehingga meningkatkan profitabilitas. Modal kerja yang dikelola dengan baik dapat memastikan kelancaran operasi bisnis dan meminimalkan risiko keuangan, yang pada akhirnya berkontribusi pada profitabilitas yang berkelanjutan. Industri manufaktur di Indonesia mengalami perkembangan yang dinamis, dengan berbagai faktor yang dapat memengaruhi profitabilitas perusahaan, seperti perubahan teknologi, persaingan pasar, dan kebijakan pemerintah. Hal ini menciptakan kompleksitas dalam menganalisis hubungan antara investasi aktiva tetap, modal kerja, dan profitabilitas.
PENGARUH ANGGARAN BELANJA DAERAH TERHADAP BELANJA MODAL DI PROVINSI SUMUT Ayuni Nurafni; Rahmad Sembiring
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 8 (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.v2i8.2147

Abstract

Fluktuasi PAD, seperti yang terjadi pada masa pandemi COVID-19, dapat menyebabkan ketidakpastian dalam perencanaan dan pelaksanaan Belanja modal. Hal ini dapat berakibat pada penundaan atau pembatalan proyek-proyek pembangunan infrastruktur, yang pada akhirnya menghambat kemajuan pembangunan daerah. Rumusan masalah dalam penelitian adalah Apakah Anggaran Belanja Daerah berpengaruh signifikan terhadap Belanja Modal di Provinsi Sumut? Metode penelitian ini menggunakan pedekatan penelitian ini adalah menggunakan metode Kausal. Teknik analisis data yang digunakan dalam penelitian ini adalah analisa regresi linier sederhana dan data diproses dengan menggunakan program SPSS versi 24.
IMPLEMENTASI LAPORAN KEUANGAN WARALABA DI INDONESIA Nawaal Fakhri Widiantoro; Endah Susilowati
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 8 (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.v2i8.2148

Abstract

This research highlights the importance of preparing accurate and transparent financial statements in managing franchise businesses for performance monitoring, transparency, and informed decision-making. A transparent franchise offering prospectus is necessary for feasibility studies and fair agreements between franchisors and franchisees. Case studies conducted in previous research show that profit planning and cost-volume-profit (CVP) analysis help achieve profit targets and avoid losses. Strategic management analysis also highlights effectiveness in developing business opportunities, as well as supporting company growth and sustainability. The preparation of financial statements for business partners enhances the efficiency of financial monitoring. These findings underscore the importance of effective financial reporting and strategic management in franchise businesses.
Analisis Hasil Audit Atas Pelaporan Dana Kampanye Partai Politik P Di Kabupaten Q Rindy Maylita Hapsari; Hero Priono
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 8 (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.v2i8.2149

Abstract

This research focuses on the Analysis of Audit Results on the Campaign Fund Reporting of Political Party P in District Q. The objective of this study is to identify and analyze the compliance of Political Party P with the campaign fund reporting regulations set by the General Elections Commission (KPU), specifically PKPU No. 18 of 2023, as well as to evaluate the strengths and weaknesses in the party's financial reporting system. This study employs a qualitative method approach using secondary data. Data collection methods include interviews with party officials and auditors, as well as documentation. The results of this study indicate that Political Party P in District Q has not fully complied with PKPU No. 18 of 2023, thus categorizing Party P as a Non-Compliant Party. The non-compliance in campaign fund reporting has led to a decrease in transparency and accountability of Party P and a decline in public trust in the party.
Penerapan Audit Kepatuhan Terhadap Transparansi Dana Kampanye Partai X Kota Y Dalam Pemilihan Umum Revi Ardiana Putri; Hero Priono
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 8 (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.v2i8.2150

Abstract

This study was conducted to obtain the level of compliance and transparency of Political Parties in the examination of campaign funds, by selecting objects at Party X in City Y. A descriptive qualitative approach was used to analyze various aspects of compliance, including understanding regulations, recording transactions, and reporting campaign funds. The findings of this study indicate that Party X in City Y has not fully understood the General Election Commission Regulation (PKPU) Number 18 of 2023 related to campaign finance reporting. This results in a lack of transparency of receipts and expenditures. Thus, increasing transparency over political party campaign finance reports is not only a legal imperative, but also an investment in maintaining the integrity of a healthy and strong democracy.
Analisis Hasil Audit Kepatuhan Dana Kampanye Partai Politik Sebagai Tingkat Transparansi Pemilihan Umum Aulia Rahma Az zahra; Hero Priono
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 8 (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.v2i8.2151

Abstract

This study was conducted to gain an understanding of the results of the implementation of campaign finance compliance audits of political parties based on PKPU Number 18 of 2023 and to assess the level of transparency in general elections in Indonesia. The approach used is a qualitative method with data collection techniques from the results of compliance audits and conducting interviews with senior auditors to find out views regarding the level of transparency in general elections. The findings in this study provide knowledge that not all political parties comply with the regulations that have been set. This study also explains that the supervision carried out in the reporting and management of campaign funds is still not optimal. Strict supervision and increased education and training for political parties can help maximize the level of transparency in general elections.

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