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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 Efektivitas Anggaran Dan Pengendalian Biaya Pada PT Indofood Sukses Makmur Tbk Galih Thoriq Murdianto; Khaerul Imam Mubaroq; Chyntia Novita Br Simangunsong; Muhamad Syahwildan
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 7 (2025): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i7.6040

Abstract

Budget management and cost control plays an important role in ensuring the smooth and sustainability of operational activities, especially in the food and beverage industry sector which has challenges in the form of fluctuations in raw material prices and high market competitions. This study aims to evaluate the effectiveness of budgeting and implementation of cost control at PT Indofood Sukses Makmur Tbk. The approach used is quantitative descriptive, through a budget analysis (budget variance analysis) and structured internal internal interviews in financial management. Data analyzed were sourced from the annual financial statements, budget documents, and the realization of operational expenditure over the past three years. This study aims to identify weak points in the budgeting process and compile relevant recommendations to improve cost efficiency and the accuracy of financial planning. The results of this study are expected to provide practical benefits for companies in improving the budget management system and cost, as well as an academic reference in the development of financial studies in the national manufacturing sector.
PENGARUH PERTUMBUHAN EKONOMI DAN PENGANGGURAN TERHADAP KEMISKINAN DI PROVINSI SUMATERA SELATAN Sherly Putri Utami; Novi Mubyarto; Nurfitri Martaliah
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 7 (2025): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i7.6081

Abstract

Poverty is a condition that is often associated with economic inability to meet daily needs. Absolute poverty is measured based on the inability to meet minimum basic needs such as food, clothing, health, housing and education. The purpose of this thesis is to determine the effect of economic growth and unemployment on the poverty rate in South Sumatra Province in 2019-2023. The analysis method used is the Panel Data Regression Method. The results of the study showed that economic growth had a positive and significant effect on the poverty rate in South Sumatra Province in 2019-2023, so that the hypothesis (H1) proposed by the researcher was accepted with a significance value of 0.04 <0.05 with a t-statistic value of 2.1462813. Unemployment had a negative and insignificant effect on the poverty rate in South Sumatra Province in 2019-2023 in South Sumatra Province, so that the hypothesis (H2) proposed by the researcher was rejected with a significance value of 0.7056> 0.05 with a t-statistic value of -0.3826. Economic growth (X1) and unemployment (X2) together affect the poverty rate in South Sumatra Province in 2019-2023 in South Sumatra Province (Y) with a calculated F value of 2.914818 and a significant value of 0.04 <0.05, then Ho is rejected and Ha is accepted.
IMPLEMENTASI HADIS SEBAGAI NILAI ETIKA DAN MORAL DALAM BERINTERAKSI DENGAN SESAMA MANUSIA DALAM KEHIDUPAN SEHARI-HARI Suci Ramadhini; Imsar Imsar
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 7 (2025): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i7.6087

Abstract

This study examines the role of hadith as a source of moral guidance in everyday life and its impact on ethics and human behavior in social interactions. As the second primary source of Islamic teachings after the Qur’an, hadith contains essential ethical values such as honesty, compassion, and justice, which serve as guidelines for individuals in conducting themselves within society. Utilizing a qualitative descriptive approach, this research analyzes authentic hadiths and supporting literature to identify and comprehend the moral values embedded within them. The findings demonstrate that applying these values, such as mutual respect and cooperation, contributes to improving the quality of social interactions and strengthening community solidarity. Furthermore, the study provides deeper insights into how hadith encourages individuals to act more ethically in various contexts, including family, workplace, and community settings. Therefore, hadith functions not only as a spiritual reference but also as a strong ethical foundation for shaping human behavior.
Pengaruh Literasi Keuangan dan Sikap Keuangan Terhadap Pengelolaan Keuangan pada Ibu Rumah Tangga Di Desa Telukan Kecamatan Grogol Kabupaten Sukoharjo Patria Wirabhakti Wicaksono; Rina Susanti
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 7 (2025): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i7.6091

Abstract

This study aims to analyze the Influence of Financial Literacy, Financial Attitudes on Financial Management of Housewives in Telukan Village. Data collection in this study used a questionnaire distributed to respondents. The sample in this study amounted to 100 respondents who were housewives in Telukan Village, Grogol District, Sukoharjo Regency with a sampling technique of Purposive sampling. The analysis method used in this study is the Classical Assumption Test, Descriptive Statistics, Multiple Linear Regression Analysis, T Test, Simultaneous Test (F), Determination Coefficient Test (R²).Based on the results of the t-test, the study shows that financial literacy has a significant effect on financial management, and financial attitudes have a significant effect on financial management. The results of the multiple linear regression analysis of this study are Y = 4.524 + 0.266 X1 + 0.312 X2 + e. The results of the F test show that the variables of financial literacy, financial attitudes have a significant effect simultaneously on financial management. The results obtained from the coefficient of determination (R²) are 0.558, meaning that the amount of contribution of the independent influence of X1 (Financial Literacy) and X2 (Financial Attitude) to Y (Financial Management) is 55.8%. The rest (100% - 55.8%) = 44.2% is influenced by variables not included in this study.
PENGARUH GAYA KEPEMIMPINAN, LINGKUNGAN KERJA DAN STRES KERJA TERHADAP KINERJA KARYAWAN CV CEMILAN GROUP INDONESIA DI SURAKARTA Ningrum, Dewi Puji; Riska Fii Ahsani
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 7 (2025): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i7.6097

Abstract

The success of the company in achieving its goals is inseparable from the quality of human resources. Human resources with good performance will produce good performance and if the performance is poor then the organization's performance will also be poor. The purpose of this study is to analyze the effect of leadership style, work environment and work stress on employee performance. This type of survey research was conducted on employees of CV Cemilan Group Indonesia in Surakarta. The study population was 60 company employees and all of them became research samples with the census technique. Data collection used questionnaires and literature studies. Data analysis techniques used multiple linear regression, t test, F test and coefficient of determination. The classic assumption test results show that all variables have passed the multicollinearity test, autocorrelation test, heteroscedasticity test and normality test. The t test results show that leadership style has a significant effect on employee performance. The work environment has a significant effect on employee performance. Work stress has a significant effect on employee performance The results of the F test obtained a p value of 0.000 <0.05, then Ho is rejected, meaning that the model is right to be used to predict the effect of leadership style, work environment and work stress on employee performance. The results of the coefficient of determination obtained adjusted R square value of 67.6% means that the effect of leadership style, work environment and work stress on employee performance is 67.6% while 32.4% is influenced by other variables outside the research model, for example work motivation, work discipline and compensation.
Akuntansi Manajemen sebagai Pilar Pengambilan Keputusan dan Daya Saing Bisnis di Tengah Tantangan Digitalisasi Bancin, Jusuf Sugiarto; Yohanes Waruwu; Rahel Oktavia Sinaga; Indah Putri Sari Pardosi
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 7 (2025): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i7.6098

Abstract

The rapid digital transformation has driven fundamental changes in management accounting practices, making it not only a tool for recording and controlling costs, but also a strategic foundation for decision-making and improving corporate competitiveness. This study aims to examine the role of management accounting in decision-making, cost efficiency, and improving organizational performance, both in the corporate sector and Micro, Small, and Medium Enterprises (MSMEs), by integrating findings from ten recent scientific articles. The method used is a literature study (library research) with a qualitative-descriptive approach. The results of the analysis show that management accounting contributes significantly to the effectiveness of decision-making, especially when combined with information technology and adaptive business strategies. Digitalization of accounting information systems has been shown to improve operational efficiency, data accuracy, and organizational responsiveness to market dynamics. However, the success of implementing modern management accounting is greatly influenced by human resource competency, technological infrastructure readiness, and contingency factors such as company size and external environment. This study emphasizes the importance of the role of management accounting in supporting business sustainability in the digital era and provides recommendations for organizations to integrate technology-based accounting systems, strengthen HR capacity, and formulate business strategies that are in line with managerial information needs. These findings are relevant for practitioners, academics, and policy makers in an effort to build an adaptive and data-based decision-making system amidst rapid changes in the business environment.
From Culture to Performance: Unpacking the Role of Job Stress in the Modern Coffee Workplace at Surabaya Antonius Yuniarto; Garry Nowel
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 8 (2025): 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.v3i8.5939

Abstract

This study investigates how organizational culture and job characteristics influence job performance, mediated by job stress, among employees of Ame Coffee. Data were collected from 115 respondents across Ame Coffee outlets using purposive sampling, with questionnaires distributed via Google Forms. Demographic variables such as gender, age, education, and work tenure were analyzed. Partial Least Squares (PLS) analysis in PLS 4.0 revealed that organizational culture significantly affects job stress and, indirectly, job performance. However, job stress itself does not directly impact performance. Surprisingly, job characteristics showed no significant influence on either job stress or performance when mediated by stress. These findings underscore the critical role of organizational culture in shaping workplace dynamics while suggesting the need for further research on job design and employee well-being.
Penerapan Model Manajemen Perubahan untuk Mengatasi Penolakan Karyawan: Studi Kasus Sistem Absensi Digital Nanda Pricilia Dara Dinanti; Sefi Fefiana Wati; Salsabila Afiyah Permata Utami; Lionita Safitri; Rismawati
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 8 (2025): 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.v3i8.5964

Abstract

Perubahan dalam organisasi merupakan sebuah keniscayaan yang tidak dapat dihindari, terutama di era globalisasi yang ditandai oleh ketidakpastian, dinamika pasar, serta kemajuan teknologi yang pesat. Metode penelitian yang digunakan adalah pendekatan kualitatif deskriptif, dengan teknik pengumpulan data melalui observasi, wawancara mendalam, dan dokumentasi. Populasi dalam penelitian ini adalah seluruh karyawan PT Nusantara Abadi, dengan pengambilan sampel secara purposive sampling yang berfokus pada divisi administrasi dan HR. Analisis data dilakukan melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa kurangnya komunikasi, minimnya pelibatan karyawan, serta lemahnya kepemimpinan merupakan faktor utama resistensi. Kebaruan dari penelitian ini terletak pada penekanan pentingnya fase unfreeze dalam model Kurt Lewin serta integrasi model ADKAR dalam pelatihan dan komunikasi internal. Implikasi dari penelitian ini adalah perlunya strategi manajemen perubahan yang terstruktur dan partisipatif guna memastikan keberhasilan implementasi perubahan dan peningkatan daya saing organisasi secara berkelanjutan.
Produktivitas Karyawan UMKM: Tinjauan dari Perspektif Motivasi dan Lingkungan Kerja Alfa Ridho, Syeikhu; Adriyan, Fahmi; Rahma Windayati, Della; Alfiana Abdilla, Nirma
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 8 (2025): 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.v3i8.6104

Abstract

Human resources play a strategic role in supporting the success of SMEs. In mushroom-based SMEs, employee productivity is influenced by multiple internal factors, especially motivation and work environment. This study highlights the strategic importance of optimizing these factors to improve productivity in mushroom cultivation SMEs in Malang Regency. This research is to Analyzing the influence of motivation and work environment in improving employee productivity at Restu Bunda Mushroom Cultivation SME. This study uses a quantitative method with a saturated sampling technique involving 57 employees. Data were collected via questionnaires and analyzed using multiple linear regression, classical assumption tests, and coefficient of determination analysis. The results indicate that both work motivation and the work environment significantly influence employee productivity.
Analisis Penerapan Metode Just In Time Dalam Upaya Meningkatkan Efisiensi Biaya Produksi Pada PT. Bakrie Pipe Industries Nafsi, Zakiatin; Widjanarko, Wirawan; Sumantyo, Franciscus Dwikotjo Sri
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 8 (2025): 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.v3i8.6106

Abstract

The business world is often one of the areas most affected by changing times. The increasingly competitive business environment requires companies to improve product quality while reducing production costs. This study aims to analyze the implementation of the Just In Time (JIT) method in efforts to improve production cost efficiency at PT. Bakrie Pipe Industries. The JIT method was chosen because it is believed to minimize waste, reduce storage costs, and accelerate production flow by ensuring the timely availability of raw materials and components. This study employs a quantitative approach by collecting production, cost, and operational efficiency data from the company for the 2024 period. The results indicate that the implementation of JIT at PT. Bakrie Pipe Industries positively contributes to reducing production costs, although increased production volume does not always result in optimal cost efficiency.

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