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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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Pengaruh Signifikan Penerapan Aplikasi Elektronik Faktur Pajak (E-Faktur) Terhadap Kepatuhan Wajib Pajak PT X Rohadatul Sabila; Siti Sundari
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.v2i8.2152

Abstract

The use of e-invoicing is increasing as an innovative method for companies to improve financial transparency. It allows for more accurate, timely and centralised recording of transactions, and reduces human error and data manipulation. One of the key benefits of e-invoicing is its ability to streamline and speed up business processes. Transactions can be billed, validated and paid digitally, eliminating the need for physical documents and reducing processing time. In addition, improved access to data allows companies to analyse transaction data more comprehensively, identify trends, and make more informed business decisions. However, the introduction of e-invoicing is associated with a number of challenges. Data security is an important aspect that requires strong security systems and sophisticated encryption protocols. In addition, companies must constantly update their systems and improve the knowledge of their employees to comply with evolving tax regulations. Other challenges include internal resistance to change and adapting to the changing business environment, which can pose difficulties. Therefore, comprehensive socialisation and training are essential to ensure a smooth transition and maximise the benefits of e-invoicing. Despite these challenges, e-invoicing has significant potential to improve an organisation's financial transparency. With the right implementation strategy, companies can optimise the benefits of this system, increase investor confidence, and achieve sustainable business growth.
Peranan Audit Operasional dan Pengendalian Internal pada Kinerja Perusahaan Febrian Eka Candra Wicaksana; 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.v2i7.2153

Abstract

Penelitian ini bertujuan untuk mengetahui peran audit operasional dan pengendalian internal terhadap kinerja perusahaan. Audit operasional merupakan proses evaluasi sistematis terhadap efisiensi, efektivitas, dan ekonomisasi operasi perusahaan, sedangkan pengendalian internal mengacu pada sistem, prosedur, dan kebijakan yang diterapkan untuk melindungi aset, memastikan keakuratan informasi, dan menjamin kepatuhan terhadap peraturan. Penelitian ini menggunakan pendekatan kualitatif dengan mengumpulkan data dari berbagai sumber. Hasil penelitian menunjukkan bahwa audit operasional dan pengendalian internal memiliki pengaruh terhadap kinerja perusahaan. Temuan ini menunjukkan bahwa audit yang dilakukan secara rutin dan menyeluruh dapat mengidentifikasi kelemahan dan peluang perbaikan dalam proses operasional, yang pada akhirnya meningkatkan kinerja perusahaan. Penelitian ini memberikan implikasi praktis bagi manajemen perusahaan untuk mengoptimalkan fungsi audit operasional dan memperkuat sistem pengendalian internal guna mencapai kinerja yang lebih baik.
PENGARUH BEBAN KERJA, JOB INSECURITY DAN LINGKUNGAN KERJA TERHADAP TURNOVER INTENTION DI MEDIASI STRES KERJA SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada PT. Daehan Global Kabupaten Brebes) Mar’atus Sholikhah; Ari Kristiana; Dwi Harini
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.v2i8.2158

Abstract

This research aims to determine the influence of workload, job insecurity and work environment on turnover intention mediated by work stress in the Cutting section of Building B PT. Daehan Global Brebes. This research is quantitative research using a descriptive approach. The population in this study was all employees in the Cutting Section of Building B PT Daehan Global, Brebes Regency, totaling 83 people. The sampling technique in this research used a non-probability sampling technique with saturated sampling. So 83 respondents were obtained. The data used is primary data in the form of a questionnaire instrument. Hypothesis testing uses multiple linear regression analysis using SPSS. The results of the research show that partial workload has a significant effect on turnover intention, partial job insecurity has a significant effect on turnover intention, partial work environment has a significant effect on turnover intention, partial workload has a significant effect on work stress, partial job insecurity has no effect significant influence on work stress, the work environment partially has a significant influence on work stress, work stress partially has a significant influence on turnover intention, workload, job insecurity and the work environment simultaneously there is a significant influence on turnover intention, workload, job insecurity and the environment Simultaneous work has a significant influence on work stress. Workload has a significant positive effect on turnover intention, mediated by work stress. Job insecurity has a significant positive effect on turnover intention, mediated by job stress. The work environment has a significant positive effect on turnover intention, mediated by employee work stress in the Cutting section of Building B PT. Daehan Global Brebes Regency.
EFEKTIVITAS PENERAPAN MANAJEMEN STRATEGI PADA DIGITAL MARKETING DI PT KARYA GIRI PALMA Dominikus Bobby Dwi Setyawan; Indrawati Yuhertiana
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.v2i7.2162

Abstract

The research aims to analyze and evaluate the effectiveness of strategic management implementation on digital marketing at PT Karya Giri Palma, a furniture product company. The effectiveness of the implementation of strategic management in digital marketing using qualitative descriptive methods. Data sources are only through primary data with interview methods and observation methods, and using secondary data that obtain information such as the results of previous studies, journals and references. This research obtained results that show the implementation of strategic management in digital marketing that has been running effectively. In this study, the application of strategic management has several external and internal obstacles.
ANALISIS PENGARUH HUTANG JANGKA PANJANG DAN MODAL KERJA BERSIH TERHADAP LABA PADA PT. JHI Celsy Indrawati; Anik Yuliati
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.v2i7.2167

Abstract

The research aims to analyze the effect of long-term debt and net working capital on profits. Long-term debt is national financial obligations for a period of one year or more, while net working capital is the difference between current assets and short-term debt and the company's ability to meet short-term obligations. With a qualitative method using data collection in the form of interviews, observation and documentation. Long-term debt has a significant impact on company profits and an increase in long-term debt can make a positive contribution to profits if used effectively for productive investment. Net working capital also has a significant influence on profits. This shows that there is good working capital management to increase the profitability of a company. This research concludes that long-term debt and current assets play an important role in obtaining company profits. Business owners are advised to make selections throughout the year to ensure efficient marketing management
Analisis Pengaruh Kualitas Pelayanan dan Fasilitas Terhadap Kepuasan Layanan Masyarakat Pada Kantor Desa Klampok Kecamatan Wanasari Kabupaten Brebes Melani Ade Zumarnis; Nur Khojin; Andi Yulianto
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.v2i8.2168

Abstract

The services provided to the community must be in accordance with the rules set by government regulations, service officers cannot provide services as they please because the services provided involve many people, because even one person gets the wrong service, the community will perceive it positively. or negativeThe aim of this research is to analyze the influence of service quality and facilities on community service satisfaction, the influence of service quality on community service satisfaction and the influence of facilities and service quality together on community service satisfaction. This research used a quantitative type of research with a sample of 99 respondents who were residents of Deesa Klampok Kec. Wanasari, BrebesRegency.Thiscollection technique uses questionnaire techniques, interviews/observations and analysis techniques in this research use the classic assumption test, hypothesis test (t test and F test). This research data processing uses the SPSS version 25 software program. The results of this research show that there is an influence of service quality on community service satisfaction. The results of this research show that there is an influence of facilities on community service satisfaction. The results of this research show that together the influence of service quality and facilities influences community service satisfaction.
ANALISIS RASIO PIUTANG UNTUK MENILAI PIUTANG TAK TERTAGIH DAN AKTIVITAS PENAGIHAN PIUTANG PADA PT BSM Khiftia Rachmah Hidayah; Anik Yuliati
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.v2i8.2169

Abstract

Every company or business in increasing revenue, profits, and company operational activities such as increasing production volume requires a strategy, one of which is by providing sales of goods or services on credit. The sale of these goods or services will give rise to receivables. In addition to being able to increase profits and increase the company's production volume, receivables will also cause losses, disrupt operational activities, and have an impact on PT BSM's financial health if the receivables cannot be collected, so the purpose of this study is to find out how much uncollectible receivables are and assess the receivables collection activities carried out at PT BSM during the 2021-2023 period. To analyze the ratios related to receivables, it can be calculated by calculating the turnover of receivables, the average day of collection of receivables, the arrears ratio, and the collection ratio. However, in accordance with the topic discussed by the researcher, namely by using the ratio analysis related to receivables recorded by the author in this study, namely using the analysis of the arrears ratio and the collection ratio, which was obtained as a result of each PT BSM's ratio during the 2021-2023 period, which was 1.38% for the arrears ratio and 98.6% for the collection ratio. It can be concluded that the small risk of uncollectible receivables due to the total percentage of arrears ratio ≤ 3% and the high collection activity of receivables due to the total percentage of collection ratio > 97% at PT BSM during the 2021-2023 period.
Analisis Realisasi Anggaran Biaya Bagian Humas dan Protokoler Pada PT Pegadaian Kanwil XII Surabaya Zhieren Adziqa As’ad; Anik Yuliati
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.v2i7.2173

Abstract

. This research aims to analyze the realization of budget costs in the Public Relations and Protocol section at PT Pegadaian Kanwil XII Surabaya. In budget management, effectiveness and efficiency are very important to support company operations. This research uses a descriptive approach with qualitative and quantitative analysis methods, examining budget data and its realization during a certain period. The research results show that the budget experienced favorable deviations. The actual budget for the Public Relations and Protocol section is lower than the planned budget, which shows efficiency in spending without reducing the quality and effectiveness of the programs being implemented. Several factors contributing to this favorable deviation were identified, including effective use of technology, careful budget planning, and good internal oversight and controls. The conclusion of this research is that efficient budget management and tight supervision can produce profitable budget deviations.
Prosedur Penyusunan Rencana Anggaran Biaya Lumpsum pada Satuan Pengawasan Intern Maulina Alfindy; Anik Yuliati
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.v2i7.2174

Abstract

This research discusses the procedure for preparing a lumpsum Budget Plan (RAB) at the Internal Audit Unit. The goal of the study is to describe and examine the systematic steps in preparing an effective and efficient RAB lumpsum for internal supervision activities. Descriptive qualitative research methodology is employed, and data is gathered through in-depth interviews, literature reviews, and observation. The research also identified factors to consider in preparing the RAB lumpsum, such as the complexity of the supervision activities, duration, location, and applicable regulations. The research conclusion emphasizes the importance of careful planning and coordination between related units to produce an accurate and accountable RAB lumpsum.
PERAN PENDAMPINGAN UMKM TERHADAP PEMAHAMAN PENCATATAN KEUANGAN SEDERHANA PELAKU UMKM DI SWK TANAH MERAH Jasmine Afianda Azahra; Siti Sundari
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.v2i7.2175

Abstract

Writing scientific articles using qualitative methods because the use of this method can obtain descriptive results carried out during the mentoring period. In the process of writing the article, researchers conducted field observations to see the condition of MSMEs assisted by DINKOPUMDAG in the Tanah Merah Culinary Tourism Center. Researchers also conducted interviews to explore information about the role of mentoring for traders. The research subjects were MSME players in SWK Tanah Merah, the informants interviewed were 2 out of 8 traders because the two samples had represented the population. MSME assistance is very important for the understanding of simple financial recording of MSME actors because it plays a role in introducing, providing material, and implementing financial recording. Facilitators help MSMEs by providing relevant information, especially regarding simple financial records. The results of this study are that MSME actors can understand and implement simple financial records, know business profits or losses, and can classify personal assets with business assets so that they can carry out financial management properly.

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