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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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Analisis Sistem Informasi Akuntansi Terhadap Efektivitas Penagihan Piutang PT. Sukses Sejahtera Bersama Indonesia Dewi Sinta; 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.v2i8.2176

Abstract

A credit sales accounting information system is needed to improve the receivables collection process to minimize the occurrence of uncollectible receivables. This research aims to examine the credit sales information system of PT. Prosperous Success with Indonesia in effectively collecting receivables. This research uses a qualitative descriptive method by collecting data through observation, interviews and documentation. The receivables collection process is carried out in accordance with the Billing Document Attachment. Documents required in this process include invoices, tax invoices, travel documents, and purchase orders. In this research it can be concluded that the Credit Sales Accounting Information System in the receivables collection process at PT. Sukses Sejahtera Bersama Indonesia is not yet fully effective because problems often occur in the receivables collection process.
Analisis Pengakuan Pendapatan Jasa Outsourcing PT. Sukses Sejahtera Bersama Indonesia Berdasarkan PSAK No. 115 Fiya Wardhatul Islamyi; 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.v2i8.2177

Abstract

PSAK No. 115 regulates revenue recognition from contracts, which are legally enforceable agreements between the two parties. PT SSBI earns revenue from work contracts and management fees. The revenue earned must be recognized in accordance with the applicable and latest accounting standards, namely PSAK No.115 concerning Revenue from Contracts with Customers. This study aims to determine whether revenue recognition at PT SSBI is in accordance with PSAK No.115. This research uses descriptive and comparative qualitative methods, and data collection techniques in the form of interviews and documentation. The company records revenue when the obligation has been fulfilled. This is in accordance with PSAK, where revenue can only be recognized after the obligation has been settled. After comparison, the stages of revenue recognition at PT SSBI are in accordance with the stages of revenue recognition according to PSAK No. 115, and in the contract several provisions have been included and revenue recognition is in accordance with PSAK No. 115.
ANALISIS PENGARUH UKURAN PERUSAHAAN, FREE CASH FLOW DAN KEBIJAKAN HUTANG TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SUB SEKTOR PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2020-2022 Dedek Ningsih Lingga; Dedi Hariyanto; Romi Ferdian
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.v2i8.2179

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan, Free cash flow dan Kebijakan Utang terhadap Kinerja Keuangan pada perusahaan Sub Sektor Perbankan yang terdaftar di BEI Periode 2020-2022. Populasi dalam penelitian ini adalah perusahaan Sub Sekto Perbankan yang terdaftar di BEI periode 2020-2022 sebanyan 47 perusahaan, dengan sampel 47 perusahaan dan pengambilan sampel menggunakan teknik sampling jenuh. Hasil uji F menunjukkan nilai sig untuk variabel ukuran perusahaan, free cash flow dan kebijakan utang secara simultan terhadap variabel kinerja keuangan sebesar 0.000 < 0.05 sehingga dapat disimpulakan H0 ditolak dan Ha diterima, artinya ukuran perusahaan, free cash flow dan kebijakan utang secara simultan memiliki pengarih yang signifikan terhadap kinerja keuangan. Hasil dari uji statistik t diketahui nilai signifikan pada variabel ukuran perusahaan sebesar 0.003, free cash flow sebesar 0.022 dan kebijakan utang sebesar 0.000 lebih kecil dari 0.05 sehingga ketiga variabel ini memiliki pengaruh secara parsial terhadap kinerja keuangan
Dampak Perkembangan Uang Elektronik Terhadap Efektivitas Kebijakan Moneter Dalam Perspektif Sistem Ekonomi Islam Cinta Rahmi; Iqbal Risyad Fadhillah; Adam Hamzah Danuri; Muhammad Rizky Ikhwan; Muhammad Irsyad
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.v2i8.2181

Abstract

The role of electronic money in increasing the effectiveness of monetary policy inIndonesia. In recent years, the use of electronic money in Indonesia has experienced significantgrowth, driven by the increasing adoption of digital technology and people's preference for noncash transactions. Electronic money has a positive impact on monetary stability throughincreasing transparency and accuracy of transaction data, which allows Bank Indonesia (BI) tomonitor and control inflation more effectively. In addition, the use of electronic moneystrengthens monetary policy transmission, where changes in interest rates can directly influencetransaction costs and consumption and investment behavior of the public. On the other hand,electronic money also contributes to the stability of the financial system by reducing the risk offraud and increasing financial inclusion, providing access to financial services to previouslyunreachable populations. Technological innovations in digital payments, such as QRIS, expandthe digital financial ecosystem and support transaction efficiency and security. This researchalso highlights the relevance of electronic money in the context of sharia economics, where theprinciples of transparency, accountability and social justice prioritized in sharia can be fulfilledthrough the use of electronic money. Thus, electronic money not only strengthens theeffectiveness of monetary policy but also supports financial system stability and financialinclusion in Indonesia, while also complying with sharia principles.Keywords: Electronic Money, Monetary Policy, Effectiveness
Pengaruh Kualitas Produk Kualitas Pelayanan Dan Fasilitas Terhadap Kepuasan Pelanggan : Studi Empiris Pondok Jahe Geprek Samsudin Riki Yogi Yusnanto; Roby Setiadi; Dumadi Dumadi
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.v2i8.2185

Abstract

This research aimms to examine the inflluence of product quality, service quality and facilities on customer satisfaction at Pondok Jahe Geprek Samsudin. In this a research, quantitative methods were used with a descriptive design. The sampling technique uses a purposive samplings. So, data was collected using a questionnaire distributed to customers who bought food or drinks at Pondok Jahe Geprek with a total of 75 respondents. This research instrument is a ratio scale and data analysis uses multiple linear regression. It was found that the product quality variable (X1) partially did not have a significant influence on customer satisfactions, with a calculated t value of 0.188 < 1.993 t table and a significance value of 0.852 > 0.05. Then the service quality variable (X2) partially has a significant effect on the customer satisfaction variable, with a calculated t value of 2.834 > 1.993 t table, and a significance value of 0.006 < 0.05. Then, the facility variable (X3) partially does not have a significant influence on customer satisfaction, with a calculated t value of 1.664 < 1.993 and a significance value of 0.101 > 0.05. Apart from that, simultaneously all x variables have an influence on the y variable with the calculated f value of 3.984 > 2.73 f table and a significance value of 0.018 < 0.05. The implication of these findings is that service quality has a significant influence on the level of partial customer satisfaction. Then product quality, service quality and facilities simultaneously have an impact or influence on the level of customer satisfaction. The conclusion of this a research is that the variables of products quality, service quality and facilities have been proven to simultaneously influence the level of customer satisfaction. Suggestions for future researchers are to increase the number of research samples and examine other variables it that have not being study and have the possibility of influencing the customer satisfaction variable.
Audit Dana Kampanye: Peran Penting Auditor Hezkia Juan Pratama
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.v2i8.2188

Abstract

Dana kampanye politik yang transparan sangat penting untuk sistem demokrasi yang ada di Indonesia. Pada beberapa kasus tertentu masih terdapat penggunaan dana kampanye yang tidak sesuai kebutuhan kampanye dan melanggar peraturan yang telah ditetapkan. Laporan dana kampanye adalah bahan utama dari audit dana kampanye untuk memastikan kepatuhan partai politik. Peran auditor dalam audit dana kampanye dibahas dalam penelitian ini, dengan penekanan khusus pada cara auditor memastikan laporan keuangan kampanye bersih, jujur, dan akurat. Auditor bertanggung jawab untuk mengawasi dan menilai sumber dan penggunaan dana kampanye untuk mencegah kecurangan dan pelanggaran undang-undang pemilu. Metode penelitian yang digunakan adalah kualitatif deskriptif, termasuk analisis dokumen dan wawancara dengan staf auditor dari salah satu KAP yang berada di Sidoarjo. Seluruh informasi yang terkumpul kemudian dianalisis dan ditarik kesimpulan. Temuan penelitian ini menunjukkan bahwa peran auditor sangat penting dalam audit dana kampanye. Tidak hanya tentang peran auditor melainkan perbedaan audit umum dan audit dana kampanye, termasuk menekankan pada verifikasi sumber dana, memastikan bahwa dana digunakan sesuai dengan tujuan kampanye, dan memastikan bahwa dana digunakan dengan benar. Auditor bertindak sebagai pengawas independen yang memastikan bahwa semua transaksi dicatat dan dilaporkan dengan benar, meningkatkan kepercayaan publik terhadap proses pemilu. Dalam audit dana kampanye, auditor harus lebih hati-hati memeriksa hubungan antara sumber dana dan pengeluaran untuk menemukan kemungkinan pelanggaran dan memastikan bahwa dana digunakan sesuai dengan peraturan.
PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSET PADA PT. CHAROEN POKPHAND TBK Akhmad Akbar; Eka Rahim; Endang Nurita
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.v2i8.2194

Abstract

This research aims to analyze the company's profitability ratio, one of the measuring tools is Return On Assets (ROA), with the liquidity ratio and solvency ratio factors. The liquidity ratio is the Current Ratio (CR) and the solvency ratio is the Debt to Equity Ratio (DER). Apart from that, this research also examines the role of Return On Assets on the Current Ratio and Debt to Equity Ratio. The research was conducted within the scope of the company PT. Charoen Pokphand Indonesia Tbk. The method used is Quantitative by carrying out a quantitative Descriptive Analysis test, Classical Assumption Test consisting of Normality Test, Heteroscedasticity Test, Multicollinearity Test, Autocorrelation Test which is continued with Simple and Multiple Linear Regression Tests then Hyopothesis Tests namely T Test and F Test and finally Test the Coefficient of Determination using the SPSS software tool. The research years used were 12, namely from 2011 to 2022. The results of this research were both simultaneous and partial between variables, there was no significant CR variable, and DER on ROA at PT. Charoen Pokphand Indonesia Tbk.
Mekanisme Pengelolaan Utang Usaha Oleh Account Payable Pada ZZ Hotel di Surabaya Lukito, Ainun Rahmawati; Dwi Suhartini
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.v2i8.2195

Abstract

Abstract. This scientific article aims to study and analyze the flow of the receivables payment mechanism to vendors under the authority of the account payable subdepartment at ZZ Hotel Surabaya. The difference between this scientific article and the previous articles lies in the control of transfer authorization by the general cashier and the use of handwritten paper payment submission forms. The analysis method in this scientific article is a qualitative descriptive that focuses on case studies with primary and secondary data as evidence to support the truth. The object of analysis is ZZ Hotel Surabaya which is located in Surabaya, East Java. The results of the discussion of this scientific article show that ZZ Hotel Surabaya has fulfilled the flow of the debt repayment mechanism and implemented a debt repayment strategy gradually in one month to avoid delays in account payables. However, there is still a lack of supervision on the general cashier who is in power in the release of company funds and there is still work on manual payment submission documents, so that the smooth payment of debt is less effective. Keywords: Account Payable, Purchasing, Hotel Abstrak. Artikel ilmiah ini bertujuan untuk menelaah dan menganalisa alur mekanisme pembayaran utang usaha kepada vendor yang berada di bawah wewenang subdepartemen account payable di Hotel ZZ Surabaya. Perbedaan artikel ilmiah ini dengan artikel-artikel sebelumnya terletak pada pengendalian otorisasi transfer oleh general cashier dan penggunaan formulir pengajuan pembayaran berupa kertas yang ditulis tangan. Metode analisa dalam artikel ilmiah ini adalah deskriptif kualitatif yang berfokus pada studi kasus dengan data primer dan sekunder sebagai bukti pendukung kebenaran. Objek analisa adalah Hotel ZZ di Surabaya yang terletak di Surabaya, Jawa Timur. Hasil pembahasan artikel ilmiah ini menunjukkan bahwa Hotel ZZ di Surabaya telah memenuhi alur mekanisme pembayaran utang usaha dan menerapkan strategi pembayaran utang secara bertahap dalam satu bulan untuk menghindari keterlambatan account payable. Akan tetapi, masih terdapat kekurangan pengawasan pada general cashier yang berkuasa dalam pelepasan dana perusahaan dan masih adanya pengerjaan dokumen pengajuan pembayaran secara manual, sehingga kelancaran pembayaran utang usaha kurang efektif. Kata kunci: Utang Usaha, Pembelian, Hotel
Penerapan SAK EMKM dalam Penyusunan Laporan Laba Rugi pada UMKM Aisyah Regina Al Kindy; 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.v2i8.2202

Abstract

Tujuan dari penelitian ini adalah mengetahui penerapan SAK EMKM dalam laporan laba rugi UMKM di Kelurahan Wonokusumo dengan menggunakan metode pendekatan kualitatif deskriptif dan literatur review. Berdasarkan metode pendekatan tersebut didapatkan data primer dari wawancara langsung dengan pihak UMKM dan pengumpulan jurnal-jurnal terkait yang diambil dari google scholar. Hasil dari penelitian ini menyatakan bahwa banyak dari pelaku usaha yang belum mengetahui adanya SAK EMKM untuk penyusunan laporan laba rugi. Pelaku usaha yang tidak menerapkan SAK EMKM dalam laporan laba rugi seringkali tidak mengetahui dengan baik laba dan rugi yang didapatkan pada setiap periode. Sehingga mengakibatkan evaluasi dan pengambilan keputusan keuangan diperiode selanjutnya berdampak buruk.
ANALISIS PENINGKATAN AKUNTABILITAS PENGELOLAAN KEUANGAN DESA MENGGUNAKAN APLIKASI SISTEM KEUANGAN DESA (SISKEUDES) DI DESA MARGA MULYA KECAMATAN RANTAU RASAU Habriyanto Habriyanto; Muthmainnah Muthmainnah; Miftakhul Huda
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.v2i7.2216

Abstract

The development of the public sector in Indonesia is currently strengthening the demand for the implementation of public accountability and transparency in government and politics, especially in the financial sector, which is a consequence that needs to be resolved when entering the autonomy paradigm. Accountable village financial management is management that must be accountable from planning, budgeting, management, and financial reporting activities. Achieving accountability is the main goal of the sector Public. The Financial and Development Supervisory Agency (BPKP), which has the task of supervising the village financial accountability system, then develops an application for village financial management, namely the village financial system or commonly known as Siskeudes.This research uses a qualitative descriptive method. This study aims to find out how to increase the accountability of village financial management in Marga Mulya village by using the village financial system application (siskeudes) and the role of the community in the realization of village accountability. The research can conclude that the quality of accountability after using the Siskeudes application is very good and the community has played a sufficient role in the realization of village financial accountability by taking part in musdes and being critical of village fund management, However, there are still several problematic aspects of village financial management that have the potential to make room for financial problems.The use of the Village Financial System (Siskeudes) application in Marga Mulya Village, Rantau Rasau District is in accordance with the provisions. limited human resources to lack of assistance in the implementation of the Siskeudes application.

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