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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 69 Documents
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Search results for , issue "Vol. 2 No. 6 (2025): November" : 69 Documents clear
Peran GIBEI dalam Membentuk Budaya Investasi Mahasiswa Universitas Hasyim Asy'ari: Studi Fenomenologi rifardi, lailatul maghfiroh putri; Haryanti, Peni
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1675

Abstract

This study aims to understand the role of the Indonesian Stock Exchange Investment Gallery (GIBEI) in shaping the investment culture among students at Hasyim Asy'ari University. The presence of GIBEI in universities is expected to increase financial literacy and encourage student interest in the capital market. This study uses a qualitative approach with a phenomenological method to explore students' experiences and perceptions of GIBEI. Data was collected through in-depth interviews with students who actively participated in GIBEI activities and observations of investment learning activities. The results showed that GIBEI had a significant impact on shaping students' understanding of capital market investment, increasing their interest in investing, and changing their mindset from consumptive to more productive and future-oriented. GIBEI also serves as a practical learning forum that bridges academic theory with real investment practice. However, there are still challenges in terms of student participation. This study is expected to contribute to the development of financial literacy programs in higher education and increase the effectiveness of GIBEI as a medium for investment learning.
PENGARUH KEPEMILIKAN INSTITUSIONAL, UMUR PERUSAHAAN, DAN KARAKTERISTIK EKSEKUTIF DAN TERHADAP TAX AVOIDANCE rispandy, arina; Mubarak, Abdullah
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1676

Abstract

ABSTRACK. This study aims to analyze the effect of institutional ownership, company age, and executive characteristics on tax avoidance. This research was conducted by analyzing the financial statements of companies in the Consumer Non-Cyclical sector listed on the Indonesia Stock Exchange (IDX) during the period 2019-2024. The sample used in this study consisted of 32 companies in the Consumer Non-Cyclical sector using purposive sampling technique. The data used in this study is secondary data in the form of financial reports from each company that has been sampled for research. The variables used in this study are Institutional Ownership (X1) as the first independent variable, Company Age (X2) as the second independent variable, and Executive Characteristics (X3) as the third independent variable, and Tax Avoidance (Y) as the dependent variable. The panel data regression method was used as the research method in this study. The analysis of the research results used the Eviews 12 software. The results of the study show that the selected model is the Fixed Effect Model (FEM). The results of this study indicate that Institutional Ownership partially has no effect on tax avoidance, while Company Age and Executive Characteristics partially have a negative effect on tax avoidance. Simultaneously, Institutional Ownership, Company Age, and Executive Characteristics affect tax avoidance. Keywords: Institutional Ownership, Company Age, Executive Characteristics, Tax Avoidance.
DAMPAK PENGUNGKAPAN KINERJA SOSIAL (CSR) TERHADAP PROFITABILITAS PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI 2022-2024 Amala Tussaleha; Tita Nawangsari , Ajeng
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1681

Abstract

This study analyzes the impact of Corporate Social Responsibility (CSR) disclosure on the profitability of mining companies listed on the Indonesia Stock Exchange from 2022 to 2024. Given the sector's significant environmental footprint and rising stakeholder demands for sustainability, this research addresses the crucial link between CSR transparency and financial performance. Using a quantitative approach, linear regression was applied to data from 12 companies. CSR performance was measured against the Global Reporting Initiative (GRI) standards, and profitability was gauged by Return on Assets (ROA). The results show a strong positive relationship: a regression coefficient of 8.57 signifies that a one-point increase in the CSR disclosure score leads to an 8.57% increase in ROA. This finding supports legitimacy and stakeholder theories, confirming that transparent CSR reporting builds trust and enhances corporate reputation, which translates into better financial results. The study concludes that CSR disclosure is a strategic investment for sustainable value creation, not just a social duty. Consequently, management should integrate CSR into core business strategy, and investors should weigh these non-financial metrics in their decisions.
Sinergi Maqashid Syariah dan SDGs: Model Pembangunan Berkelanjutan Berbasis Nilai-Nilai Islam Felda Tsany Rahawati; Claudia Celsia Floranitarifai; Muhamad Maulana Jupantoro; Azizah Eka Pranasya; Amalia Nuril Hidayati
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1691

Abstract

ABSTRAK Penelitian ini membahas sinergi antara maqashid syariah dan Sustainable Development Goals (SDGs) sebagai model pembangunan berbasis nilai nilai islam. Maqashid syariah yang berfokus pada perlindungan agama, jiwa, akal, keturunan dan harta, memiliki kesesuaian yang kuat dengan tujuan SDGs dalam menciptakan kesejahteraan manusia dan keberlanjutan lingkungan. Penelitian menggunakan metode studi pustaka dengan menganalisis berbagai literatur terkait ekonomi islam, maqashid syariah dan pembangunan berkelanjutan. Hasil penelitian menunjukkan bahwa intregasi maqashid syariah melalui instrumen ekonomi syariah seperti zakat, wakaf and ekonomi hijau dapat mempercepat pencapaian SDGs, khususnya dalam pengetasan kemiskinan, pengurangan, kesenjangan sosial, serta pelestarian lingkungan.
STRATEGI PEMASARAN DAN PENGEMBANGAN PRODUK UMKM UNTUK MENINGKATKAN PENJUALAN PRODUK TRADISIONAL DI PASAR MODERN Nayla Azizah; Enggy Yose; Hendi Efrianto Harianja; Karyadi Hidayat
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1695

Abstract

This study aims to describe and analyze in depth the product development strategies implemented by Micro, Small, and Medium Enterprises (MSMEs) processing traditional commodities, as well as their impact on increasing sales value and competitiveness in the modern market. Despite their significant intrinsic potential, traditional commodities are often distorted in value due to limitations in packaging, branding, and standardization that do not align with modern market expectations. This study uses a descriptive method with a literature review approach.
DARI UBI LOKAL JADI CAMILAN HITS PERJALANAN UBI CRUNCHY STIK Ratri Pramudita; Annita Yunida Fikri; Mutiara Putri Syahrani; Karyadi Hidayat
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1696

Abstract

Penelitian ini mengeksplorasi perjalanan Ubi Crunchy Stik, sebuah produk UMKM lokal yang berhasil mengubah ubi jalar, komoditas lokal, menjadi camilan modern yang diminati masyarakat melalui pemanfaatan media sosial yang efektif. Menggunakan pendekatan kualitatif dengan metode studi literatur, penelitian ini menganalisis strategi pemasaran digital yang diterapkan, faktor-faktor yang berkontribusi terhadap kesuksesan, serta tantangan yang dihadapi dalam proses pengembangan produk. Hasil penelitian menunjukkan bahwa inovasi dalam pengolahan produk, branding yang konsisten, penggunaan platform media sosial secara strategis, pembuatan konten berkualitas, dan interaksi langsung dengan konsumen merupakan faktor kunci kesuksesan Ubi Crunchy Stik. Tantangan utama meliputi menjaga konsistensi kualitas produk, persaingan dengan merek besar, keterbatasan kapasitas produksi, dan kebutuhan inovasi berkelanjutan. Penelitian ini memberikan wawasan bagi UMKM lain yang ingin mengembangkan produk lokal menjadi produk yang kompetitif di pasar melalui transformasi digital.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN : PERAN KOMISARIS INDEPENDEN DAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2019-2023) Annisa Putri Nur Maharani; Nawangsari , Ajeng Tita
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1697

Abstract

This study analyzes the influence of Corporate Social Responsibility (CSR) on firm value by examining the moderating role of Independent Commissioners and the Audit Committee. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period using a purposive sampling method, resulting in a sample of 10 companies with 50 observations. Data analysis was conducted using multiple regression techniques with interaction variables. The results indicate that CSR has a positive and significant effect on firm value. Independent Commissioners were shown to strengthen the positive influence of CSR on firm value, while the Audit Committee did not show a significant moderating effect. These findings emphasize the importance of Independent Commissioners in optimizing the contribution of CSR to increasing firm value.
ANALISIS DETERMINAN JUMLAH UANG BEREDAR DI INDONESIA Anita Rumanti Sihotang; Sri Nengsih Pakpahan; Puti Andiny; Safuridar Safuridar
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1713

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh inflasi, nilai tukar, dan ekspor terhadap jumlah uang beredar di Indonesia pada periode 2005–2024. Data yang digunakan merupakan data sekunder berbentuk runtut waktu (time series) yang diperoleh dari Badan Pusat Statistik (BPS) dan Bank Indonesia (BI). Variabel yang digunakan dalam penelitian ini meliputi jumlah uang beredar (M2), inflasi, nilai tukar rupiah terhadap dolar Amerika Serikat, dan ekspor. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan pendekatan Ordinary Least Square (OLS) menggunakan program Eviews 10. Hasil penelitian menunjukkan bahwa inflasi berpengaruh negatif dan signifikan terhadap jumlah uang beredar di Indonesia, sedangkan nilai tukar dan ekspor berpengaruh positif dan signifikan terhadap jumlah uang beredar. Secara simultan, ketiga variabel tersebut berpengaruh signifikan terhadap jumlah uang beredar dengan nilai koefisien determinasi (R²) sebesar 0,9631. Hal ini menunjukkan bahwa perubahan inflasi, nilai tukar, dan ekspor mampu menjelaskan 96,31% variasi jumlah uang beredar di Indonesia.
KONSISTENSI AKAD MURABAHAH PSAK 402 PADA PEMBIAYAAN CICILAN EMAS DI BANK SYARIAH INDONESIA KEP SUBANG PAMANUKAN Suciyanti Suciyanti; Ibnu Hajar
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1717

Abstract

Abstract. Murabahah financing for the Gold Installment product is a key service offered by PT Bank Syariah Indonesia Tbk. (BSI), demanding rigorous compliance with both the DSN-MUI Fatwa and the Financial Accounting Standards Statement (PSAK) No. 402 concerning Murabahah Accounting. This study aims to analyze the consistency between the implementation of the Murabahah contract in the Gold Installment financing scheme and the standards set by PSAK 402 at BSI. Utilizing a qualitative descriptive method with a case study approach at BSI Subang Pamanukan Branch, data were gathered through interviews and documentation analysis of the contract and operational procedures. The study finds that BSI generally adheres to PSAK 402 in the aspects of presentation and disclosure of financing assets. However, challenges to full consistency often arise in the measurement and recognition aspects, particularly concerning the fulfillment of the qabdh (possession) requirement for the gold asset and the specific accounting treatment of delay penalties. The implication of this research is to provide actionable recommendations for BSI to refine its operational and accounting policies, ensuring optimal consistency between Sharia principles and regulatory accounting standards. Pembiayaan Murabahah pada produk Cicil Emas merupakan layanan utama yang ditawarkan oleh PT Bank Syariah Indonesia Tbk. (BSI), menuntut kepatuhan yang ketat terhadap Fatwa DSN-MUI dan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 402 tentang Akuntansi Murabahah. Penelitian ini bertujuan untuk menganalisis konsistensi antara implementasi akad Murabahah dalam skema pembiayaan Cicil Emas dengan standar yang ditetapkan oleh PSAK 402 di BSI. Menggunakan metode kualitatif deskriptif dengan pendekatan studi kasus pada BSI Cabang Pembantu Subang Pamanukan, data dikumpulkan melalui wawancara dan analisis dokumentasi akad serta prosedur operasional. Hasil penelitian menunjukkan bahwa BSI secara umum telah mematuhi PSAK 402 dalam aspek penyajian dan pengungkapan aset pembiayaan. Namun, konsistensi penuh seringkali terhambat pada aspek pengukuran dan pengakuan, khususnya terkait pemenuhan syarat qabdh (penguasaan) aset emas dan perlakuan akuntansi spesifik terhadap denda keterlambatan. Implikasi dari penelitian ini adalah memberikan rekomendasi yang dapat ditindaklanjuti bagi BSI untuk menyempurnakan kebijakan operasional dan akuntansinya, memastikan tercapainya konsistensi optimal antara prinsip syariah dan standar akuntansi regulasi.

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