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JIMEB: Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis
Published by Universitas Sains Dan Teknologi Komputer
ISSN : 28091655     EISSN : 28091981     DOI : 10.51903
Core Subject : Economy,
Economics, Econometrics & Finance
JIMEB is published three times a year—in January, May, and October—and welcomes original research articles, literature reviews, and conceptual papers written in Bahasa Indonesia or English. The journal serves as a platform for scholars, researchers, practitioners, and students to contribute and share insights that advance the understanding and practice in the following areas: Strategic and Operational Management Human Resource Management Financial and Investment Analysis Marketing Management and Consumer Behavior Entrepreneurship and Innovation Organizational Behavior and Leadership Business Information Systems and E-Business Development Economics and Public Policy Microeconomics and Macroeconomics Sustainable Business Practices and Corporate Governance JIMEB prioritizes submissions that offer theoretical contributions, empirical findings, or practical relevance and that have not been previously published elsewhere. The journal encourages interdisciplinary approaches that bridge business, economics, and technology.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 97 Documents
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PENGARUH LIKUIDITAS DAN EPS TERHADAP AUDIT DELAY PERUSAHAAN YANG TERDAFTAR DI JII PERIODE 2019-2021 Ika Yulia Sari; Youdhi Prayogo; Puteri Anggi Lubis
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 2 No. 3 (2023): Oktober
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jimeb.v2i3.676

Abstract

This study aims to determine the effect of Liquidity and Earning Per Share on audit delay in companies registered on Jakarta Islamic Index for the 2019-2021 period. To obtain data, the authors use a type of quantitative research, namely by accessing company financial reports. The samples used in this study were 16 companies registered on JII for the 2019-2021 period by passing through the purposive sampling stage in accordance with the criteria needed for research. The data analysis method is in This study uses panel data regression techniques. The results of the study show that: Partially, liquidity does not have a significant impact on audit delay for companies listed on the Jakarta Islamic Index for 2019-2021. The liquidity variable has a p-value of 0.4729 which is greater than 0.05 and a tcount value of 0.726983 which is less than 1.67943 This proves that the liquidity variable has no significant effect on audit delay. Partially Earning per share affects audit delay in companies listed on the Jakarta Islamic Index for 2019-2021. The earning per share variable has a p-value of 0.0273 which is smaller than 0.05 and the tcount value is -2.321091 which is greater than 1.67943. This proves that the earnings per share variable has a negative influence on audit delay. Simultaneously liquidity and earnings per share have a significant effect on audit delay for companies listed on the Jakarta Islamic Index for 2019-2021. Based on the Fcount value is greater than Ftable where 31.68031 > 4.05 and the significance value of the above test is 0.000 <0. 05 (α = 5%).
KONTRIBUSI SUKUK KORPORASI TERHADAP PRODUK DOMESTIK BRUTO (PDB) INDONESIA TAHUN 2017-2021 Irma Nur Hidayah
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 2 No. 3 (2023): Oktober
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jimeb.v2i3.678

Abstract

This research aims to explore the impact of sukuk on economic growth, particularly in the context of the Gross Domestic Product (GDP) in Indonesia. The research method used is a qualitative approach through literature review. The findings of this study conclude that investment in corporate sukuk contributes to the growth of Indonesia's GDP, although descriptively the value of circulating corporate sukuk only contributes a small fraction of the total GDP, which is below half a percent. Sukuk influences economic growth through GDP by providing funding obtained from the issuance of corporate sukuk..
Analisis Strength, Weakness, Opportunities, Threats di Rumah Makan Sutan Mudo Sakato (SMS) Desa Sebapo, Mestong Jambi Untuk Meningkatkan Daya Saing Miftakhul Jannah; Agustina Mutia; Bella Arisha
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 2 No. 3 (2023): Oktober
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jimeb.v2i3.680

Abstract

The culinary business is the fastest growing business because food is everyone's basic needs. Competitiveness is the company's ability to be compete to maintain the business to be superior to its competitors in seizing attention and consumer loyalty in order to generate sustainable profits. SWOT analysis is a strategic planning method used to evaluate external and internal factors of a business speculation. To increase the competitiveness of the House Eating SMS needs to determine the most accurate and competitive marketing strategy. The research method used is qualitative. Informants in this study are owners, employees, and customers of Rumah Makan SMS. The results of this study show that the strength of SMS Restaurant's business lies in the taste of typical Minang dishes, strategic location, has regular customers, relatively cheap prices compared to closest competitors. The weakness of the SMS Restaurant is that when the price of groceries rises, the service is less fast. The opportunity that Rumah Makan SMS has is the opening of a new branch. Home Threat Eating SMS comes from culinary business rivals of the same or not the same type small eatery. Based on the results of the SWOT analysis of the strategies required for to increase competitiveness is the addition of a new menu, the addition of the number of employees.
PENGARUH PERSEPSI KEMUDAHAN, KEAMANAN DAN KERAHASIAAN, SERTA KESIAPAN TEKNOLOGI INFORMASI TERHADAP PENGGUNAAN E-FILLING PADA WAJIB PAJAK Rini Setiawati; Mellya Embun Baining; Mutmainnah
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 2 No. 3 (2023): Oktober
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jimeb.v2i3.681

Abstract

This study aims to examine the effect of perceptions of ease, security and confidentiality, as well as information technology readiness to the use of e-filing for taxpayers. This research data uses primary data by distributing questionnaires to individual taxpayers who are registered at KPP Pratama Pelayangan Jambi City. The sampling method for this research sample is purposive sampling with a sample of 100 taxpayers. The data analysis method used in this research is multiple regression analysis assisted by the IBM SPSS statistics 27 application. The results of this study indicate that perceived ease of use does have a positive effect on the use of e-filing, security and confidentiality do not affect the use of e-filing, while information readiness has a positive effect on the use of e-filing. Simultaneously the independent variables, namely perceived convenience, security and confidentiality, as well as information technology readiness, have an effect on the use of e-filing.
ANALISIS PENERAPAN SISTEM PENGUPAHAN BAWON PADA MASA PANEN PADI DALAM PERSPEKTIF EKONOMI ISLAM Erik; Eja Armaz Hardi; Fauzan Ramli
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 2 No. 3 (2023): Oktober
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jimeb.v2i3.683

Abstract

The bawon wage system is a system using rice reaping wages, namely (profit sharing). the distribution of bawon is 20% profit sharing for Bawon workers and 80% for rice field owners, the wage system applied in bandar jaya village is 5:1. describes a problem by examining existing data in Bandar Jaya Village, Rantau Rasau District and then analyzing it based on the Islamic Economic Perspective. Using the data collection method, observation, interviews, and documentation were found. From the results of this study, it was found that: (1) in Bandar Jaya Village, the bawon system was considered a very suitable wage system compared to daily and piece rate wages. They considered the value of rice to be more valuable than rice. other than that money for rice that has good quality can be made as seeds. And for owning land the bawon system can reduce the risks that might occur, such as fraud and the quality of work and the bawon system also strengthens the brotherhood of mutual help between landowners and Bawon workers. (2) seen from the Perspective of Islamic Economics The "bawon" wage system that has been used by farmers in Bandar Jaya Village, Tanjung Jabung Timur District, is a rice farming wage system that begins with a work agreement, categorized as valid and justifiable, although there is an element of ambiguity in wages because it is not yet known the full yield of the crop. However, the previous rice field owner was able to estimate the yield he would get. With other considerations, the practice of the bawon/wages contract is valid according to Islamic law because it is in accordance with the rules,
PENGARUH SISTEM PELAYANAN BANK SYARIAH INDONESIA SAROLANGUN TERHADAP KEPUASAN NASABAH Pebiola; Suhar; Muhammad Ismail
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 2 No. 3 (2023): Oktober
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jimeb.v2i3.684

Abstract

At this time, as we know, conventional banks are very superior compared to Islamic banks, therefore Islamic banks are always intensive in service quality to increase customer satisfaction. Bank Syariah Indonesia, the Sarolangun branch, always makes improvements to service for customers in various ways. Currently, Bank Syariah Indonesia Sarolangun is very concerned about the quality of bank services, which is to see how much customer satisfaction is for the services performed by the bank. Events that have occurred at the Indonesian Islamic bank Sarolangun where some of the customers on the bank's side experienced services that were a little detrimental to customers, therefore in this study to try to see how the quality of service performed by the bank whether the services provided were satisfying or vice versa. Does the service quality of the Indonesian Islamic bank sarolangun affect customer satisfaction which has experienced poor and unsatisfactory service by the customer. This is a field research (field research) descriptive quantitative approach using the charter method to measure customer satisfaction with the bank, this research is through validity testing, reliability testing, classical assumption testing and simple linear regression testing by managing the data of several numbers obtained from the questionnaire and then describe and conclude the results of these data in order to determine the significant relationship of service quality to measure customer satisfaction
PENGARUH EFEKTIVITAS PEMBUKAAN REKENING ONLINE DAN PROMOSI TERHADAP MINAT MENJADI NASABAH BANK SYARIAH INDONESIA (STUDI MAHASISWA FAKULTAS EKONOMI DAN BISNIS ISLAM UIN SULTHAN THAHA SAIFUDDIN JAMBI) Nurzilawati; Rafidah; Khusnul Istiqomah
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 3 No. 1 (2024): :Januari : Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jimeb.v3i1.693

Abstract

ABSTRACT The rapid development of technology is often used by companies, including Islamic banks, to increase their markets by using existing technology. To improve service to its customers, the bank launched a transaction service media based on information technology, namely mobile banking. Mobile banking services make it easier for customers to carry out banking transactions via mobile devices or Personal Data Assistants.At the end of 2019 Bank Syariah Indonesia launched an online account opening feature in the BSM application service. To introduce this online account opening feature in order to attract customers' interest, promotional activities are important in communicating and influencing customers. In addition, the effectiveness of opening an online account in the form of convenience is also important, because it is immediately felt and used by customers.Therefore the researcher raised the title of the influence of the effectiveness of opening online accounts and promotions on interest in becoming a customer of Bank Syariah Indonesia. This study used a quantitative method, the sample in this study were 97 students, with data collection techniques using the Purposive Sampling technique, in which the selection of samples used certain criteria according to the phenomena and needs studied.Data collection was carried out by distributing questionnaires to students who met the criteria for opening an online account. The results of this study indicate that the effectiveness variable for opening an online account (X1) has a significant and positive effect on interest in becoming a customer (Y), as evidenced by the results of the T test of 0.000 <0.05 with a tcount of 6.435 > 1.662. and the promotion variable (X2) also obtained significant positive results on the interest in becoming a customer of Bank Syariah Indonesia with a T test result value of 0.052 <0.05 with a tcount value of 1.970 > 1.662.
PENGARUH CURRENT ASSETS, SALES DAN LIABILITAS TERHADAP LABA BERSIH PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2019-2022 Slamet Gunawan; Khairiyani; Anzu Elvia Zahara
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 3 No. 1 (2024): :Januari : Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jimeb.v3i1.694

Abstract

This study aims to determine the effect of current assets, sales, and liabilities on net income in food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2019 -2022. This study uses independent variables, namely current assets, sales, and liabilities. The dependent variable is net income. The data used in this study is secondary data, namely in the form of financial reports of food and beverage manufacturing companies listed on the IDX for 2019-2022. 2019 is used to compare 2020 to 2022. This research is descriptive with a quantitative approach. Statistical methods using multiple linear regression analysis, t test, f test, and analysis of the coefficient of determination. The results of this study indicate that current assets have a significant effect on net income, sales have a significant effect on net income, and liabilities partially have no significant effect on net income. Then current assets, sales, and liabilities simultaneously affect net income. By using the F test it is found that the independent variables have a simultaneous influence on the dependent variable. The calculation of the coefficient of determination shows that all independent variables are 0.485 or 48.5% meaning that net income can be explained by current assets, sales and liabilities of 48.5%. while the remaining 51.5% can be explained by other factors outside of this study.
PENGARUH MODAL KERJA, BIAYA PRODUKSI DAN PENJUALAN TERHADAP LABA BERSIH PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA TAHUN 2019-2022 Ilham Aditya Septariyadi; Anzu Elvia Zahara; Khairiyani
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 3 No. 1 (2024): :Januari : Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jimeb.v3i1.695

Abstract

This study aims to determine the effect of working capital, production costs and sales on net income of mining companies listed on the Indonesian Sharia Stock Index for 2019-2022. This study uses independent variables, namely working capital, production costs and sales. With the dependent variable is net income. The data used in this study is secondary data, namely in the form of financial reports of food and beverage manufacturing companies registered at ISSI for 2019-2022. This research is a descriptive research with a quantitative approach. Statistical methods using multiple linear regression analysis, t test, f test, and analysis of the coefficient of determination. The results of this study indicate that working capital and sales variables affect net income. Meanwhile, the production cost variable has no effect on net income. By using the F test it is found that the independent variables have a simultaneous influence on the dependent variable. From the determination calculation, the Adjusted R Square value is 0.213 or 21.3%. This means that it indicates that the variables of working capital, production costs and sales on net income have an effect of 21.3% and the remaining 78.7% can be influenced by other factors outside of this study.
Pengaruh Return on Asset dan Debt to Equity Ratio Terhadap Pengungkapan Islamic Social Reporting Dengan Moderating Kinerja Lingkungan Winda supendri; Usdeldi; Mohammad Orinadi
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 3 No. 1 (2024): :Januari : Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jimeb.v3i1.696

Abstract

. This research was conducted with the aim of examining the effect of Return on Assets and Debt to Equity Ratio on disclosure of Islamic Social Reporting by moderating environmental performance. The sample in this study were 11 mining sector companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2019-2022 period. The type of research method used in this research is quantitative research. The sampling technique used purposive sampling with data analysis used is panel data regression. The analysis used in this study is Moderated Regression Analysis (MRA) and assisted by the EViews 12 analysis tool. Based on the results of this study it can be concluded that Return on Assets has a positive effect on disclosure of Islamic Social Reporting, but the Debt to Equity Ratio has no significant effect on disclosure of Islamic Social reporting. Meanwhile, environmental performance is not able to moderate the relationship between Return on Assets and Debt to Equity Ratio to disclosure of Islamic Social Reporting.

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