cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muhamad Sidik
Contact Email
mgcn.sidik@gmail.com
Phone
+6289671418611
Journal Mail Official
mgcn.sidik@gmail.com
Editorial Address
Penerbit: CV. Kampus Akademik Publising Jl.pedurungan kidul IV rt.03/01 No.62 Kel. Pedurungan Kidul/ Kec.Pedurungan
Location
Kota semarang,
Jawa tengah
INDONESIA
JURNAL RUMPUN MANAJEMEN DAN EKONOMI
Published by CV Kampus Akademik Publising
ISSN : 30467411     EISSN : 30467144     DOI : ttps://doi.org/10.61722/jrme.v1i2.1064
Core Subject : Economy, Science, Education, Social,
Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences
JURNAL RUMPUN MANAJEMEN DAN EKONOMI (JRME) 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 : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 502 Documents
 47   48   49   50   51 
Pendampingan Penerapan Metode Variable Costing dalam Menentukan Harga Pokok Produksi Pada UMKM Es Tebu Bu Nanik Lailatul Ma'rifah; Amelia Azzahra; Alful Ula; M. Husain Sudiro; Dian Fahriani
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 3 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v3i1.8209

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian Indonesia, namun masih banyak pelaku UMKM yang belum melakukan perhitungan harga pokok produksi (HPP) secara sistematis. Penelitian ini bertujuan untuk menganalisis perhitungan HPP dan penetapan harga jual pada UMKM Es Tebu Bu Nanik dengan menggunakan metode variable costing. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data diperoleh melalui wawancara mendalam, observasi langsung, dan dokumentasi, kemudian dianalisis dengan mengelompokkan biaya ke dalam biaya variabel dan biaya tetap, menghitung HPP per unit, serta menentukan harga jual berdasarkan laba yang diharapkan. Hasil penelitian menunjukkan bahwa UMKM Es Tebu Bu Nanik selama ini menetapkan harga jual berdasarkan harga pasaran sebesar Rp4.000 per gelas tanpa perhitungan HPP yang rinci. Sementara itu, berdasarkan metode variable costing, HPP Es Tebu diperoleh sebesar Rp1.304 per gelas. Perbedaan ini disebabkan oleh belum optimalnya pencatatan biaya produksi, khususnya biaya overhead pabrik dan penyusutan aset tetap. Penerapan metode variable costing memberikan gambaran biaya yang lebih akurat dan dapat menjadi dasar yang lebih rasional dalam penetapan harga jual, pengendalian biaya, serta perencanaan laba. Dengan demikian, metode variable costing dinilai efektif untuk meningkatkan efisiensi dan keberlanjutan UMKM Es Tebu Bu Nanik
PERBANDINGAN PRAKTIK BISNIS MAKANAN HALAL DAN NON HALAL DI KOTA MEDAN Tengku Ayu Aisyah Putri; Wulansari Wulansari; Untsa Nashira; Zainarti Zainarti
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 3 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v3i1.8233

Abstract

Perkembangan bisnis kuliner di Kota Medan ditandai dengan keberadaan usaha makanan halal dan non halal yang beroperasi secara berdampingan. Kondisi ini menimbulkan perbedaan dalam praktik bisnis yang dijalankan oleh para pedagang, terutama terkait bahan baku, proses pengolahan, serta transparansi informasi kepada konsumen. Penelitian ini bertujuan untuk menganalisis dan membandingkan praktik bisnis makanan halal dan non halal di Kota Medan. Penelitian ini menggunakan pendekatan deskriptif komparatif dengan subjek penelitian berupa pedagang makanan halal dan non halal, serta didukung oleh data persepsi konsumen sebagai data pendukung. Teknik pengumpulan data dilakukan melalui kuesioner, observasi, dan studi pustaka. Hasil penelitian menunjukkan bahwa praktik bisnis makanan halal lebih menekankan aspek kepatuhan terhadap prinsip syariah, kebersihan, dan transparansi, sedangkan praktik bisnis makanan non halal cenderung lebih fleksibel dalam penggunaan bahan baku dan proses produksi. Penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan bisnis kuliner yang beretika dan berkelanjutan di Kota Medan.
PENGARUH REWARD DAN BEBAN KERJA TERHADAP KINERJA KARYAWAN PADA PT GRAHA PERDANA INDAH DI SAWANGAN DEPOK Herawati Alinda; Rima Handayani
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 3 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v3i1.8235

Abstract

The purpose of this study is to determine the effect of rewards and workload on employee performance at PT Graha Perdana Indah In Sawangan Depok partially and simultaneously. The method used is quantitative. The sampling technique uses saturated sampling, namely 89 respondents. Data analysis uses validity tests, reliability tests, classical assumption tests, regression analysis, correlation coefficients, determination coefficients and hypothesis tests. The results of this study are that rewards have a significant positive effect on employee performance with the regression equation Y = 18.747 + 0.604X1, a correlation coefficient value of 0.666 (strong positive), a determination coefficient of 44.4% and a hypothesis test obtained t count > t table or (8.334 > 1.988). Workload has a significant negative effect on employee performance with the regression equation Y = 53.609 - 0.204X2, a correlation coefficient value of -0.470 (moderate negative), a determination coefficient of 22.1% and the hypothesis test obtained t count > t table or (-4.968 > 1.988). Rewards and workload simultaneously significantly influence employee performance, with the regression equation Y = 27.747 + 0.534X1 - 0.144X2. The correlation coefficient is 0.741 (strong), with a determination coefficient of 54.9%, while the remaining 45.1% is influenced by other variables. The hypothesis test yielded a calculated F value > F table, or (52.254 > 3.100).
KEBIJAKAN FISKAL PADA MASA RASULULLAH SAW DAN RELEVANSINYA DENGAN KEBIJAKAN FISKAL MODERN DI BPKPAD TAPANULI SELATAN Sa’adilah Mursyid Saragih; Ismail Marzuki; Sarmiana Batubara
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 3 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v3i1.8289

Abstract

This research aims to analyze fiscal policy during the time of the Prophet Muhammad SAW and its relevance to modern fiscal policies implemented by the Regional Financial, Revenue, and Asset Management Agency (BPKPAD) of Tapanuli Selatan Regency. This study adopts a qualitative method with a case study approach, involving semi-structured interviews and analysis of local government official documents. The study's findings indicate that fiscal policy during the time of the Prophet Muhammad SAW was based on the principles of justice, public benefit, and equitable resource distribution, with a distribution system that prioritized meeting needs. Fiscal instruments such as zakat, ushr, kharaj, jizyah, fay’, and ghanimah were centrally managed by Baitul Mal and distributed directly to eligible recipients, thus succeeding in reducing poverty and economic inequality. In contrast, the management of modern fiscal policy by BPKPAD Tapanuli Selatan places more emphasis on administrative and legal aspects, as well as medium to long-term development planning through the Regional Revenue and Expenditure Budget (APBD). This policy is highly dependent on transfer funds from the central government and expenditure allocations that do not fully cover the priority needs of the poor. This study concludes that the principles of fiscal policy during the time of the Prophet Muhammad SAW are highly relevant for integration into modern fiscal policies, especially in strengthening the focus on social justice and designing responsive budgets to community needs to enhance the effectiveness of fiscal policy at the regional level.
Pengaruh Kualitas, Desain, dan Iklan terhadap Keputusan Pembelian Gunpla keluaran Bandai Achmad Rofi’i; Tri Ratna Pamikatsih
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 3 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v3i1.8293

Abstract

Abstrak: Industri mainan telah berkembang melampaui hiburan anak-anak menjadi sebuah hobi yang digemari berbagai kalangan usia, dengan Gunpla (Gundam Plastic Model) sebagai salah satu segmen yang paling populer. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas produk (X1), desain (X2), dan iklan (X3) terhadap keputusan pembelian (Y) konsumen produk Gunpla di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik purposive sampling, melibatkan 114 responden yang telah membeli produk gunpla dalam satu tahun terakhir melalui kuesioner daring. Data dianalisis menggunakan regresi linier berganda dengan bantuan SPSS 25, meliputi uji validitas, reliabilitas, dan asumsi klasik. Hasil penelitian menunjukkan bahwa secara parsial variabel kualitas produk, desain, dan iklan berpengaruh positif namun tidak signifikan terhadap keputusan pembelian. Menunjukkan bahwa perilaku pembelian konsumen Gunpla dipengaruhi oleh kombinasi beberapa faktor, bukan satu faktor dominan
STRATEGI PEMASARAN BERBASIS SYARIAH UNTUK PRODUK UMKM UNTUK MENGUATKAN EKOSISTEM EKONOMI LOKAL Yunas, Muhammad Faisal
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 3 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v3i1.8330

Abstract

This study aims to examine how marketing strategies for MSME products based on sharia principles can strengthen the local economic system. The study uses quantitative methods and purposive sampling techniques. This study also seeks to determine how the application of sharia principles in marketing can increase the competitiveness of MSMEs and encourage sustainable local economic growth. Data was obtained from a survey conducted on 78 respondents who are MSME actors in Bojong Kulur, Bogor, West Java, Indonesia. The data was analysed using multiple linear regression to determine the relationship between the variables of sharia marketing strategy, local ecosystem support, and economic outcomes. The results show that sharia-based marketing strategies do not contribute significantly to strengthening the local economic system. This study also provides practical suggestions for SME actors and policymakers to integrate sharia principles into their business strategies.
PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PT MAYORA INDAH TBK PERIODE 2014-2023 Fito Ahmad Rizki; Ananda Hadistia
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 3 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v3i1.8336

Abstract

This study aims to analyze the effect of capital structure and profitability on firm value at PT Mayora Indah Tbk during the 2014–2023 period. The study employs a quantitative approach using secondary data obtained from the company’s annual financial statements over ten years. The independent variables are capital structure proxied by Debt to Equity Ratio (DER) and profitability proxied by Return on Assets (ROA), while firm value is measured using Price to Book Value (PBV). Data analysis was conducted using multiple linear regression with SPSS version 26, including classical assumption tests, t-test, F-test, and coefficient of determination (R²). The results indicate that DER has a significant effect on firm value, while ROA does not have a significant effect individually. However, simultaneously, DER and ROA significantly affect firm value. The coefficient of determination of 57.8% suggests that firm value variations are largely explained by capital structure and profitability.
Pengaruh Daya Tarik Iklan, Harga, dan Electronic Word Of Mouth (E-WOM) Terhadap Minat Pengguna Jasa Transportasi Online Grab pada Generasi Z di Kota Sidoarjo Puspa Nurani Azzahrah; Zahra Adinda Yahya; Achmad Chakim; Edita Rachma Kamila
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 3 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v3i1.8355

Abstract

Penelitian ini bertujuan menganalisis pengaruh daya tarik iklan, harga, dan electronic word of mouth terhadap minat Generasi Z dalam menggunakan jasa transportasi online Grab di Kota Sidoarjo. Pendekatan yang digunakan adalah kuantitatif dengan desain survei melalui kuesioner kepada responden Generasi Z di Sidoarjo sebanyak 30 orang menggunakan teknik sampling jenuh. Data dianalisis menggunakan regresi linier berganda untuk melihat pengaruh variabel independen terhadap minat pengguna. Hasil penelitian menunjukkan bahwa harga menjadi faktor yang paling konsisten membentuk minat penggunaan Grab, sedangkan daya tarik iklan dan eWOM tidak berperan langsung secara parsial dalam meningkatkan minat. Temuan ini mengindikasikan bahwa Gen Z cenderung mengambil keputusan berbasis nilai yang segera dirasakan, terutama keterjangkauan tarif dan kekuatan promo, sementara iklan dan ulasan digital lebih berfungsi sebagai konteks pendukung. Implikasi praktisnya, strategi pemasaran perlu memprioritaskan transparansi harga, stabilitas promo, dan komunikasi nilai layanan yang mudah diverifikasi oleh pengguna.
Pengaruh Flash Sale dan Limited-Time Offers terhadap Impulsive buying behavior pada Pengguna Shopee Mukhammad Nadhif Fuad; Syarif Hidayatullah; Alvin Dwi Yunianto; Edita Rachma Kamila
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 3 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v3i1.8378

Abstract

The development of e-commerce has driven changes in consumer behavior, particularly in the form of impulsive buying triggered by various digital promotional strategies. This study aims to analyze the effect of Flash Sales and Limited-Time Offers on impulsive buying behavior among Shopee users. The research method used is a qualitative approach with a literature study design through a targeted literature review. Data were obtained from various relevant national and international journal articles published between 2020 and 2025. The results of the study show that Flash Sales and Limited-Time Offers have a significant influence on increasing consumers' tendency to make impulsive purchases. Time pressure, perceived scarcity, and emotional urges such as Fear of Missing Out (FOMO) are the main factors that influence spontaneous purchasing decisions. Flash Sales tend to have a more direct impact through large discounts and short durations, while Limited-Time Offers work by creating a perception of exclusive value. This research contributes theoretically to the development of digital consumer behavior studies and provides practical implications for e-commerce players in designing effective and sustainable time-based promotional strategies.
PERANAN ANGGARAN PIUTANG DALAM MENINGKATKAN EFEKTIVITAS PENGELOLAAN PIUTANG USAHA BAGI UMKM: TINJAUAN LITERATUR Awie Alpany Br Sitorus; Neng Risya; Dini Vientiany
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 3 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v3i1.8407

Abstract

This study aims to analyze the role of accounts receivable budgeting in improving the effectiveness of accounts receivable management in Micro, Small, and Medium Enterprises (MSMEs). MSMEs commonly apply credit sales as a strategy to increase revenue; however, this practice also creates risks of uncollectible receivables that may disrupt cash flow and threaten business sustainability if not properly managed. This research adopts a qualitative approach using a literature review method, drawing on relevant national and international journal articles published within the last five years. The data were analyzed using descriptive qualitative techniques through classification, comparison, and synthesis of previous research findings. The results indicate that accounts receivable budgeting plays a crucial role as both a planning and control tool in MSME receivable management. The implementation of receivable budgets enables MSMEs to forecast cash inflows, control problematic receivables, increase receivable turnover, and improve cash flow stability. Furthermore, receivable budgeting supports greater financial discipline and facilitates structured evaluation of credit policies. Therefore, accounts receivable budgeting can be considered a strategic, simple, and practical financial management instrument to enhance the effectiveness of receivable management and support the long-term sustainability of MSMEs.

Page 49 of 51 | Total Record : 502

 47   48   49   50   51 

Filter by Year

2024 2026


Reset
Filter By Issues
All Issue Vol. 3 No. 1 (2026): Januari Vol. 2 No. 6 (2025): November Vol. 2 No. 5 (2025): September Vol. 2 No. 4 (2025): Juli Vol. 2 No. 3 (2025): Mei Vol. 2 No. 2 (2025): Maret Vol. 2 No. 1 (2025): Januari Vol. 1 No. 5 (2024): November Vol. 1 No. 4 (2024): September Vol. 1 No. 3 (2024): Juli Vol. 1 No. 2 (2024): Mei Vol. 1 No. 1 (2024): Maret More Issue