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JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Published by CV Kampus Akademik Publising
ISSN : 30476232     EISSN : 30476240     DOI : https://doi.org/10.61722/jemba.v1i2.45
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek Ekonomi, Manajemen, Bisnis dan Akuntansi. Jurnal ini memberikan ruang bagi para peneliti untuk berdiskusi, mengejar dan meningkatkan pengetahuan di bidang Kategori Ilmu Ekonomi , Manajemen, Bisnis dan Akuntansi yang terus berkembang. Artikel dapat ditulis dalam bahasa Inggris atau bahasa Indonesia. Ekonomi: Ekonomi Publik, Ekonomi Internasional, Perbankan dan Lembaga Keuangan Ekonomi Pembangunan, Ekonomi Moneter, Ekonomi Keuangan. Manajemen bisnis dan perbankan: Manajemen keuangan dan kekayaan, Pemasaran, Manajemen Sumber Daya Manusia, Manajemen Strategis, Operasi, Kewirausahaan, Etika Perbankan, Operasi dan Manajemen Perbankan. Akuntansi: Akuntansi Sektor Publik, Perpajakan, Akuntansi Keuangan, Akuntansi Manajemen, Auditing, dan Sistem Informasi Akuntansi. Jurnal ini terbit 1 tahun 6 kali (Januari, Maret, Mei, Juli, September, November)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 16 Documents
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Search results for , issue "Vol. 1 No. 1 (2024): Mei" : 16 Documents clear
PENGARUH KOMITE AUDIT, SPESIALISASI AUDITOR, DAN AUDIT TENURE TERHADAP KUALITAS AUDIT M Farhan Reza Ridho Kholik; Cris Kuntadi
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 1 (2024): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i1.49

Abstract

Penelitian ini mengeksplorasi faktor-faktor yang berkontribusi terhadap tingkat kualitas audit dalam konteks lingkungan perusahaan, dengan fokus pada pengaruh Komite Audit, auditor yang mengkhususkan diri, dan periode keanggotaan dalam proses audit. Metodologi penelitian yang digunakan lebih bersifat kualitatif, memanfaatkan data-data deskriptif serta analisis mendalam. Hasil penelitian menunjukkan bahwa Komite Audit, dengan fungsi pengawasan dan peningkatan transparansi, memiliki peran signifikan dalam Meningkatkan mutu dari proses audit. Selain itu, spesialisasi auditor juga diidentifikasi sebagai faktor kunci dalam memperbaiki kualitas audit, dikarenakan keahlian spesifik yang mereka punya dalam suatu area tertentu. Saat ini, durasi pemeriksaan terkait erat dengan potensi pertentangan kepentingan dan pengaruh terhadap kemandirian auditor, yang langsung memengaruhi mutu hasil audit. Kesimpulannya, Penelitian ini menyediakan wawasan yang lebih mendalam mengenai interaksi faktor-faktor yang memengaruhi kualitas audit, yang bisa menjadi dasar bagi perusahaan dan regulator untuk meningkatkan standar audit dan tata kelola perusahaan secara keseluruhan.
MEMPERKUAT LITERASI DAN NUMERASI: KUNCI MEMBANGUN KUALITAS PENDIDIKAN DALAM IMPLEMENTASI KURIKULUM MERDEKA Elsa Sari Mulyati; Sarah Nur Azzahra; Ichsan Fauzi Rachman
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 1 (2024): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i1.55

Abstract

This research was motivated by the low literacy and numeracy problems in Indonesia. Many factors influence the weak level of literacy and numeracy among the community, especially students in Indonesia, one of which is the low interest in reading and learning culture in the community. This study aims to determine the various problems faced in the implementation of the independent curriculum and how strategies and efforts to improve literacy and numeracy in the implementation of the independent curriculum. The research method used is literature review by collecting and analyzing various sources in journals and articles from mass media. The results of the study stated that by strengthening literacy and numeracy can build quality education through the implementation of an independent curriculum.
Pengaruh Return On Asset dan Debt To Equity Ratio Terhadap Nilai Perusahaan PT Bank ABC Pada Bulan Januari-Desember 2023 Siska Nurchofifa; Diah Nur Hayati; M. Dadung Bimantoro; Shonya Putri Asalisa; Fitriya Andriyani
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 1 (2024): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i1.59

Abstract

ROA is a ratio that measures a company’s ability to generate profits from its assets, while DER is a ratio that measures the proportion of debt to equity in the company’s capital structure. The research method used is multiple linear regression analysis, which allows the researcher to examine the relationship between two independent variables (ROA and DER) and the dependent variable (firm value). The results of the study indicate that ROA has a positive and significant effect on firm value, suggesting that increased efficiency in asset utilization will enhance firm value. Conversely, DER has a negative effect, indicating that an increased proportion of debt to equity can reduce firm value. The conclusion of this study is that to enhance firm value, PT Bank ABC needs to focus on improving the efficiency of asset utilization and better manage its capital structure to reduce dependence on debt.
Pengaruh Kebijakan Moneter Terhadap Ketimpangan Pendapatan di Indonesia Amanda Dwi Lestari; Greyuni Grace Tambunan; Raden Fadhilla Salsabila; Avrahersatiadi Ricco Galang Erlangga; Maunisa Widya Zalianty; Nurlela; Disya Ayu Rivtryana
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 1 (2024): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i1.63

Abstract

Monetary policy is a policy that can influence the Indonesian economy. Interest rates are one of the instruments in monetary policy. This research aims to determine the effect of interest rates on income inequality in Indonesia. The data used is secondary time series data for the period 2014 – 2023 obtained from BPS and BI using the simple linear regression method. This research shows that monetary policy on interest rates has an insignificant effect on income inequality in Indonesia. The interest rate only influences income inequality by 35% and 65% is influenced by other factors that were not studied.
Tantangan Persebaran Perbankan Syariah di Indonesia Akibat Kurangnya Kesadaran Masyarakat Faiqotul Himmah; Fauzatul Laily Nisa
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 1 (2024): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i1.65

Abstract

Islamic banking is a type of banking that operates based on Islamic sharia rules, which integrates legal rules in the Koran and Hadith in financial services without the use of interest or risky trading. This research aims to determine the quality of public awareness about sharia banking, the rationale behind it, the difficulties faced, and the level of awareness of the Indonesian people. The main subject of this research is the influence of low public awareness on the spread of sharia banking, using secondary data and qualitative descriptive methods. In addition, this research examines the initiatives taken to increase awareness of Islamic banking. A comprehensive analysis was carried out to present a general picture of the state of sharia banking in Indonesia, with the aim of producing comprehensive insights that support efforts to increase public knowledge and involvement in the sector.
Peran Hukum Ekonomi Syariah Dalam Pembangunan Ekonomi Berkelanjutan Calvin Alfiansyah; Fauzatul Laily Nisa
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 1 (2024): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i1.66

Abstract

This article examines the role of sharia economic law in the process of sustainable economic development. This research identifies how sharia economic principles such as the MAGRIB prohibition of justice and balance can play a role in the process of sustainable economic development. This article highlights how sharia economics can empower the community's economy so that it can reduce barriers to financial access for underprivileged people. Furthermore, this research reviews the responsible and sustainable management of natural resources in accordance with sharia economic principles, namely balance. The role of Islamic banking and financial institutions which aim to improve people's welfare, economic income and quality of life is also explained in depth in this article. Furthermore, this article also discusses the challenges faced in implementing sharia economic law in sustainable economic development. The resulting conclusion shows that sharia economic law with its principles that prioritize justice, balance and sustainability is deemed more suitable to support sustainable economic development than conventional economics which only prioritizes economic growth without paying attention to balance and sustainability in the future.
TRANSFORMASI EKONOMI SYARIAH DI TENGAH PERUBAHAN IKLIM DAN LINGKUNGAN: STRATEGI ADAPTASI DAN MITIGASI Sarah Salsabila Shafiyah; Fauzatul Laily Nisa
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 1 (2024): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i1.71

Abstract

Climate change and environmental degradation are global challenges that require collective and strategic action from various economic sectors, including the sharia economy. Sharia economics, which is based on Islamic principles, offers a unique and holistic approach to facing these challenges. Sharia economics emphasizes a balance between individual and collective interests, as well as a harmonious relationship between humans and the environment. Sustainable and ethical investment is one of the main pillars in sharia economics, where investment is directed at projects that are not only economically profitable but also socially and environmentally responsible. This article explores how sharia economic principles can be integrated into climate change adaptation and mitigation strategies. With an analytical and descriptive approach, this research highlights the role of sharia economics in achieving sustainable development and overcoming environmental challenges through the principles of justice, balance and sustainability.
DAMPAK KEBERADAAN MINIMARKET ALFAMART TERHADAP PENDAPATAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) KOTA WATAMPONE Astiana S; Syahrir Pawerangi; Andi Ferawati
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 1 (2024): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i1.73

Abstract

The Impact of the Existence of the Alfamart Minimarket on the Income of Micro, Small and Medium Enterprises (MSMEs). Thesis of the Accounting Study Program at the College of Economics (STIE YAPI BONE) The aim of the research is to collect information regarding the impact of the existence of the Alfamart minimarket on the income of small and medium enterprises (UMKM). In this research, in general the people in Watampone City fulfill their livelihood needs by doing business or entrepreneurship, trading and some also work as laborers, private employees and others. Because the presence of a minimarket around their business will of course have an impact on their income. This research was conducted based on field research and used qualitative descriptive methods, namely interviews with 15 (fifteen) wholesalers and retailers, interviews were conducted comfortably and simply, easy to use, the questions asked were not interrogative but only for certain purposes. The aim is to obtain the desired data to complete the research article. The results of the research show that there has been a change in the income of traders who were initially able to earn profits of up to 10 million per day, but after the emergence of the Alfamart Minimarket, their income decreased or decreased. The government's lack of concern for the sustainability of traders' businesses and the ease of granting permits to build convenience stores adds to traders' concerns.
Analisis Pengaruh Atribut Terhadap Keputusan Pembelian Roti Soek Padjadjaran Bogor Doni Sahat Tua Manalu; Vela Rostwentivaivi; Gina Jaudah; Chintya Eka Putri; Azrina Qisthina Zamila; Riza Muharmayenti; Fauzan Ariq
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 1 (2024): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i1.76

Abstract

Bread is a staple food for people abroad. However, as time progressed, Indonesian people began to make bread one of the staple foods that was consumed quite often. This research data uses qualitative and quantitative methods with primary and secondary data collection which is processed using fishbein analysis and multiple linear regression. The aim of this research is to determine the significant level of influence of the attributes of taste, aroma, texture, price, packaging design, product durability, product availability, service and cleanliness of the place on purchasing Roti Soek Padjadjaran products. Fishbein's analysis shows that the attributes of taste, price, product durability and service are the attributes with the four highest ratings. Multiple linear analysis shows the results that the taste and service attributes are the attributes that have a significant positive influence as variables that influence purchasing decisions for Soek Padjajaran Roti using a confidence level of 95 percent.
Analisis Dampak Faktor-Faktor yang Mempengaruhi Pengangguran Terbuka di Kota Bogor Anggraini Susanti; Desri Yohanna; Agryani Petra Sitorus; Syavira Nayla Shaumy; Muhammad Daniyal Stis; Nurlela Nurlela; Disya Ayu
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 1 (2024): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i1.77

Abstract

Unemployment is an economic problem that can cause many negative symptoms, such as social symptoms that have an impact on violence within the household and outside the household itself. This is because the unemployed do not have income or income that can meet their daily needs. Therefore, research is needed as a solution to the problem of unemployment by measuring the level of influence of independent variables in the form of investment, wages, economic growth and inflation. The results of this research show that 78% of the independent variables have an influence on the dependent variable in the form of open unemployment in Bogor City for the 2013-2022 period. There are 22% remaining which are other factors not present in this study.

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