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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,
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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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Dinamika Peran Pasar Wage dan Rita Super Mall dalam Struktur Ekonomi Kota Purwokerto: Antara Sinergi dan Kompetisi Alvina Dinda Marshellina; Dewie Kartika Ratna Istiqomah; Nur Riski Iman Saputra; Yoiz Shofwa Shafrani
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 6 (2025): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i6.5125

Abstract

Abctract. The transformation of urban economic structures is significantly influenced by the dynamic roles of markets as central hubs of economic activity. This study examines the contributions of traditional and modern markets to the economic structure of Purwokerto, using Pasar Wage as a representation of traditional markets and Rita Supermall as a symbol of modern retail development. Employing a descriptive qualitative approach through observation, interviews, and literature review, the study analyzes economic activity, spatial distribution, and the impact on the local community. The findings reveal that Pasar Wage plays a crucial role in supporting grassroots economies, providing informal employment, and strengthening social connectivity, while Rita Supermall drives formal economic growth, attracts investment, and accelerates the modernization of consumption patterns. Both markets complement each other in reinforcing the city’s economic structure. Therefore, synergy between traditional and modern markets should be strengthened through spatial planning and sustainable economic development policies. Keywords: Modern Market; Purwokerto; Traditional Market; Urban Economic Structure Abstrak. Perubahan struktur ekonomi kota sangat dipengaruhi oleh dinamika peran pasar sebagai pusat kegiatan ekonomi. Penelitian ini mengkaji kontribusi pasar tradisional dan modern terhadap struktur ekonomi Kota Purwokerto, dengan mengambil studi kasus Pasar Wage sebagai representasi pasar tradisional dan Rita Supermall sebagai simbol pasar modern. Menggunakan pendekatan kualitatif deskriptif dengan metode observasi, wawancara, dan studi literatur, penelitian ini menganalisis aktivitas ekonomi,distribusi spasial, serta dampaknya terhadap masyarakat lokal. Hasil penelitian menunjukkan bahwa Pasar Wage berperan dalam mendukung ekonomi kerakyatan, menyediakan lapangan kerja informal, serta memperkuat konektivitas sosial, sedangkan Rita Supermall mendorong pertumbuhan ekonomi formal, menarik investasi, dan mempercepat modernisasi konsumsi masyarakat. Keduanya saling melengkapi dalam memperkuat struktur ekonomi kota. Oleh karena itu, sinergi antara pasar tradisional dan modern perlu diperkuat melalui kebijakan tata ruang dan pengembangan ekonomi yang berkelanjutan. Kata Kunci: Pasar Modern; Pasar Tradisional; Purwokerto; Struktur Ekonomi Kota
PROFESIONALISME SEKRETARIS DALAM MANAJEMEN KORESPONDENSI DAN ETIKET BERTELEPON YANG EFEKTIF Kharisma Ayu Maharani, Bella; Nadifa, Chilma; Maharani, Hcusna; Parascha, Lina; Lambort Dhika, Vera; Rahmaningtyas, Wisudani
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 6 (2025): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i6.5143

Abstract

Di era digital saat ini, peran sekretaris telah berkembang dari sekadar pendukung administratif menjadi fasilitator strategi komunikasi. Studi ini mengkaji profesionalisme sekretaris dalam mengelola korespondensi tertulis dan etiket bertelepon, yang keduanya memiliki dampak signifikan terhadap citra dan efektivitas komunikasi organisasi. Keterampilan menulis yang baik, penguasaan platform digital, serta komunikasi telepon yang sopan dan jelas merupakan kompetensi yang esensial. Berdasarkan studi literatur dan studi kasus di PT Angkasa Pura I, penelitian ini mengidentifikasi tantangan yang dihadapi sekretaris dan mendorong strategi seperti pelatihan terstruktur, penerapan SOP komunikasi, serta pemanfaatan teknologi seperti CRM dan AI. Model pengembangan profesional lima komponen diperkenalkan untuk meningkatkan kinerja sekretaris dan mendukung keberhasilan organisasi dalam jangka panjang.
Analisa Peluang dan Ancaman Perdagangan Bebas Produk Perkebunan Kelapa Sawit (Studi Kasus Indonesia dengan Thailand) Siti Juleha; Daspar Daspar
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 6 (2025): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i6.5148

Abstract

Perdagangan bebas telah menjadi fokus utama dalam perkembangan ekonomi global dan membawa dampak signifikan terhadap berbagai sektor, termasuk pertanian, khususnya industri kelapa sawit. Studi ini bertujuan untuk mengkaji secara komprehensif berbagai peluang dan tantangan yang dihadapi oleh sektor kelapa sawit dalam konteks perdagangan bebas. Di antara peluang yang dapat dimanfaatkan adalah akses yang lebih luas ke pasar internasional dan meningkatnya permintaan dunia terhadap produk minyak sawit. Namun, peluang ini juga dibarengi dengan sejumlah tantangan, seperti meningkatnya kompetisi dari negara-negara penghasil lain, perubahan regulasi lingkungan, serta tekanan dari kelompok advokasi yang menyoroti isu-isu keberlanjutan. Selain itu, studi ini juga menyoroti peran penting kebijakan pemerintah dan kerja sama internasional dalam mendukung daya saing industri kelapa sawit di pasar global.
Peran Kepatuhan Wajib Pajak Penghasilan dalam Menjamin Keberlanjutan Penerimaan Pajak Nasional Negara Herlinanur, Nanda; Reski Apriyani; Putri Rahmawati; Wahjoe Pangestoeti
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 6 (2025): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i4.5157

Abstract

This study examines in depth the contribution of income taxpayer compliance to the sustainability of national tax revenue in Indonesia in the context of the self-assessment system. Using a descriptive qualitative approach, this study analyzes the determinants of compliance, such as tax understanding, tax authority service quality, perceived system fairness, and the effectiveness of tax socialization. The results show that increasing compliance not only has a direct impact on optimizing state revenue, but also strengthens public trust in the government and supports sustainable economic development. Digital innovations such as e-filing and e-SPT are proven to accelerate the reporting process and expand the tax base, thus becoming a strategic element in building a tax-aware culture. This research emphasizes the importance of an educative approach and inclusive public services to create a fair, efficient, and sustainable tax system.
PENGARUH BELANJA PEMERINTAH DAERAH TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA Simanjuntak, Gloria Yemima; Maya Yulika; Dewi Nopika Putri; Wahjoe Pangestoeti
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 6 (2025): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i6.5158

Abstract

Regional government spending plays a crucial role in driving sustainable economic growth in Indonesia, particularly within the framework of fiscal decentralization. This study analyzes the impact of different expenditure components including direct and indirect expenditures, capital spending, education, and health on economic growth using a quantitative approach based on panel data and time series analysis. The findings reveal that direct and capital expenditures have a positive and significant effect on economic growth. In contrast, indirect spending and social expenditures such as education and health do not exhibit a strong direct impact, although they are still considered crucial for long-term development outcomes. Regional disparities in impact highlight the importance of fiscal capacity and sound budget management. Moreover, the quality of human capital plays a pivotal role in amplifying the effectiveness of public spending in promoting inclusive development. These findings underscore the necessity for regional fiscal reforms that prioritize efficiency, long-term planning, and the integration of infrastructure investment and human capital development.
Analisis Penerapan Keselamatan Dan Kesehatan Kerja (K3) Dalam Meminimalisir Resiko Kerja Pada CV. Cipta Karya Mandiri I Dewa Gede Darma Putra Suryawan; Dodit Cahyo Nugroho
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 6 (2025): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i6.5172

Abstract

To minimize the risk of accidents and improve work safety in the work environment, every shipping company is required to follow the applicable regulations in accordance with the rules made by officials or related institutions that have the authority over it. The purpose of this study is to determine the extent to which the implementation of the K3 Management System is applied in the company CV. Cipta Karya Mandiri to improve work safety. Thus it is expected that the risk of accidents and occupational health can be minimized by the company so as not to cause losses and fatalities. In analyzing and describing the Implementation of the Occupational Health and Safety System (SMK3) to reduce the risk of work accidents at CV. Cipta Karya Mandiri This study uses qualitative research where the theoretical basis is a guide so that the focus of the research is in accordance with the facts in the field. The place of research was conducted at CV. Cipta Karya Mandiri where the Company has stated its commitment even though it has not been written, the K3 organization has not been formed, conducting K3 counseling to workers, implementing K3 programs such as providing PPE, health checks, and treating sick workers by providing BPJS services. Although the implementation of monitoring and evaluation has not been running. A written commitment is needed to implement K3 at CV. Cipta Karya Mandiri and immediately form an OHS organization with responsibilities and functions that can be carried out properly to reduce occupational diseases and accidents, it is expected to be an assessment of occupational safety and a reference for a health management system, and can continue to study and analyze the occupational safety and health management system of CV. Cipta Karya Mandiri.
PEMIKIRAN EKONOMI IMAM AL-GHAZALI: ANALISIS KONSEP KEPEMILIKAN, UANG, DAN ETIKA PASAR DALAM IHYA ULUMUDDIN Dina Sari; Salma Agita Sitepu; Ratna Sari Hasibuan; Gemma Surya Gemilang; Fitri Hayati
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 6 (2025): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i6.5175

Abstract

This study explores the economic thought of Imam Al-Ghazali as presented in Ihya Ulumuddin, focusing on three main concepts: ownership, money, and market ethics. The research adopts a library research method with a qualitative approach and content analysis to examine Al-Ghazali’s perspectives in depth. The findings reveal that Al-Ghazali rejects the notion of absolute ownership of wealth, viewing it instead as a trust (amanah) from Allah that must be managed responsibly and justly. Regarding money, he defines it as a legitimate medium of exchange and strongly criticizes the practices of usury (riba) and hoarding (iktinaz), which he considers harmful to economic balance and social justice. In the realm of market ethics, Al-Ghazali emphasizes honesty, fairness, prohibition of monopoly (ihtikar), and sincere intentions in economic activities. His thoughts remain highly relevant to contemporary economic discourse, particularly in the development of a just, sustainable, and morally grounded Islamic economic system
Strategi Pengembangan Sumber Daya Manusia Dalam Meningkatkan Kualitas Kinerja Karyawan Di PT. PLN Rayon Rungkut Alvin Indrawan Putra; Dodit Cahyo Nugroho
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 6 (2025): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i6.5181

Abstract

This study analyzes the HR development strategy at PT. PLN Rayon Rungkut and its impact on employee performance. Using a descriptive qualitative method, this study found that PT. PLN Rayon Rungkut has successfully implemented effective training such as On the Job Training (OJT) and Off the Job Training (Off-JT), which improves employee skills and knowledge. This strategy improves productivity, efficiency, adaptation to change, satisfaction, employee retention, and positive work culture. In conclusion, the HR development strategy at PT. PLN Rayon Rungkut has improved employee performance and has a positive impact on the company. This strategy must continue to be implemented and adjusted to the needs of the labor market to ensure employee performance remains optimal.
Maqashid Syariah dalam Perspektif Ekonomi Islam: Konsep, Peran, dan Implementasi Revasyah Adesty; Salsabila Azzahra; Siti Aisyah
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 6 (2025): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i6.5194

Abstract

The concept of Maqashid Sharia is the main principle in Islamic law that aims to protect five important points of human life: religion, soul, mind, offspring and property In the field of Islamic economics this concept is very important in the development of economic policies and practices that prioritize justice and benefit. This study aims to explain the concept of Maqsad Sharia its strategic role in the Islamic economic system and its application in various economic instruments and practices today. This research uses the literature study method by reviewing various scientific literature books and journals that are connected. The research shows that the principle of Maqashid Sharia is not only an ethical basis but also a normative framework in economic decision-making which includes the development of Islamic financial products and the distribution of justice and fair fiscal policy. In practice, it reflects an attempt to achieve a balance between the interests of individuals and society while maintaining the stability of Islamic values in the economy.
Kontribusi Sekretaris terhadap Transparansi Pengelolaan Kas Kecil dalam Kerangka Good Governance: Studi Literatur Kasus PT Terracotta Indonesia Wisudani Rahmaningtyas; Eka Namira; Nazhifah Zulfa Isnania; Adinda Dwi Rahma; Lintang Ramadhani
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 6 (2025): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i6.5200

Abstract

Abstract In the era of modern governance that demands efficiency and accountability, the role of a secretary has evolved beyond routine administrative duties to include strategic responsibilities in managing small-scale finances such as petty cash. This study aims to analyzethe secretary's contribution in ensuring transparency and accountability in petty cash management at PT Terracotta Indonesia, using a literature review method supported by a case study approach. The findings reveal that the implementation of the imprest system, detailed transaction recording, and verification of expenditures by the secretary play a crucial role in upholding good governance principles. The secretary is not only responsible for administrative tasks but also acts as a front-line controller in internal supervision, micro-financial reporting, and fraud prevention. These results highlight that the secretary's professionalism in managing petty cash is a vital component in building a transparent, accountable, and efficient corporate governance system. Keywords: Petty Cash, Secretary, Transparency, Accountability, Good Governance, Internal Control Abstrak Dalam era tata kelola modern yang menuntut efisiensidan akuntabilitas, peran sekretaris tidak lagi terbataspada tugas administratif semata, melainkan turutmenjadi bagian strategis dalam pengelolaan keuanganberskala kecil, seperti kas kecil (petty cash). Penelitianini bertujuan untuk menganalisis kontribusi sekretarisdalam menjaga transparansi dan akuntabilitaspengelolaan kas kecil di PT Terracotta Indonesia, dengan menggunakan pendekatan studi literatur yang didukung studi kasus. Hasil kajian menunjukkan bahwapenerapan sistem imprest, pencatatan transaksi yang rinci, serta verifikasi bukti pengeluaran oleh sekretarisberperan penting dalam mendukung prinsip good governance. Sekretaris tidak hanya menjalankan fungsipencatatan, tetapi juga menjadi garda terdepan dalampengawasan internal, pelaporan keuangan mikro, dan pencegahan penyalahgunaan dana. Temuan inimenegaskan bahwa profesionalisme sekretaris dalampengelolaan kas kecil menjadi elemen vital dalammembangun sistem tata kelola perusahaan yang transparan, akuntabel, dan efisien. Kata kunci: Kas Kecil, Sekretaris, Transparansi, Akuntabilitas, Tata Kelola yang Baik, PengendalianInternal

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