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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 464 Documents
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Analisis Perbandingan Konsep Pendapatan Nasional dalam Ekonomi Konvensional dan Ekonomi Islam Sindi Ayu Pramudita; Nia Lailatul Badriyah; Muhammad Dani Al-Aziz; Vira Septia Dwi Putri; Amalia Nuril Hidayati
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 3 (2025): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i3.893

Abstract

Abstrak. This study aims to analyze and compare the concept of national income from the perspective of conventional economics and Islamic economics. National income is a key indicator in assessing a country’s economic performance. In conventional economics, national income calculations focus on production output, expenditures, and income, without taking into account moral values or Islamic legal principles. In contrast, Islamic economics emphasizes halal sources of income, fair distribution of wealth, and the welfare of the ummah as primary goals. This research uses a qualitative approach through literature study. The analysis reveals fundamental differences between the two systems, particularly in terms of income sources, economic objectives, and distribution mechanisms. This study is expected to provide new insights for developing a more just and sustainable economic system. Keywords: Conventional Economics, Islamic Economics, National Income, Abstrak. Penelitian ini bertujuan untuk menganalisis dan membandingkan konsep pendapatan nasional dalam perspektif ekonomi konvensional dan ekonomi Islam. Pendapatan nasional merupakan indikator penting dalam menilai kinerja ekonomi suatu negara. Dalam ekonomi konvensional, penghitungan pendapatan nasional berfokus pada output produksi, pengeluaran, dan pendapatan masyarakat tanpa mempertimbangkan aspek moral dan hukum syariah. Sebaliknya, ekonomi Islam menekankan pada sumber pendapatan yang halal, distribusi kekayaan yang adil, dan kesejahteraan umat sebagai tujuan utama. Metode yang digunakan dalam penelitian ini adalah studi literatur dengan pendekatan kualitatif. Hasil analisis menunjukkan bahwa terdapat perbedaan mendasar antara kedua pendekatan, baik dari segi sumber pendapatan, tujuan ekonomi, maupun mekanisme distribusinya. Penelitian ini diharapkan dapat memberikan wawasan baru dalam upaya membangun sistem ekonomi yang lebih berkeadilan dan berkelanjutan. Kata kunci: Ekonomi islam, ekonomi konvensional, Pendapatan nasional
KEBIJAKAN FISKAL DALAM PERSPEKTIF EKONOMI ISLAM: KONSEP, IMPLEMENTASI, DAN RELEVANSINYA DI ERA MODERN Eka Pujiyanti; Fitriyana Nur Azizah; Jeniver Putri Hanita; Anas Malik
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 3 (2025): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i3.894

Abstract

Kebijakan fiskal merupakan salah satu instrumen penting dalam mengelola perekonomian suatu negara. Dalam perspektif ekonomi Islam, kebijakan fiskal tidak hanya ditujukan untuk menstabilkan kondisi ekonomi makro, tetapi juga sebagai sarana untuk mewujudkan keadilan sosial, mengurangi kesenjangan ekonomi, dan memastikan distribusi kekayaan yang adil sesuai prinsip-prinsip syariah. Berbeda dengan pendekatan konvensional yang sering kali bersifat sekuler dan berorientasi pada pertumbuhan semata, kebijakan fiskal Islam mengintegrasikan nilai-nilai moral dan spiritual dalam pelaksanaannya. Artikel ini mengkaji ulang konsep kebijakan fiskal dalam kerangka ekonomi Islam, mencermati implementasinya dalam konteks pemerintahan kontemporer, serta menilai sejauh mana relevansinya dalam menghadapi tantangan ekonomi modern, seperti ketimpangan pendapatan, kemiskinan, dan ketidakstabilan pasar. Kajian ini menunjukkan bahwa kebijakan fiskal Islam, melalui instrumen seperti zakat, pajak yang adil, subsidi tepat sasaran, dan pengeluaran negara yang terarah, memiliki potensi besar untuk menciptakan tatanan ekonomi yang berkelanjutan, inklusif, dan berkeadilan.
Analisis Peran Digital Marketing dan Pembukuan Sederhana untuk Meningkatkan Pendapatan pada UMKM Pramita Hermayanti, Citra; Rizdina Azmiyanti
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 3 (2025): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i3.895

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi digital marketing dan pembukuan sederhana dalam meningkatkan pendapatan di Desa Panjunan, Kecamatan Kalitidu. Penelitian ini menggunakan metode penelitian kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dokumentasi, dan studi pustaka terhadap pelaku UMKM di Desa Panjunan, Kecamatan Kalitidu. Hasil penelitian menunjukkan bahwa implementasi digital marketing dan pembukuan sederhana masih belum maksimal. Banyak dari UMKM yang hanya mengandalkan aplikasi Whatsapp untuk media promosi dan mereka tidak paham mengenai pembukuan keuangan. Hal ini disebabkan oleh minimnya pemahaman dan pengetahuan mereka tentang digital marketing dan pembukuan sederhana. UMKM di Desa Panjunan perlu meningkatkan kesadaran terhadap pentingnya digital marketing dan pembukuan sederhana, sehingga bisa mulai memanfaatkan media digital marketing dan melakukan pembukuan sederhana untuk mengetahui kondisi keuangan sehingga bisa mengambil keputusan.
PENGARUH CAR, LDR, DAN BOPO TERHADAP RETURN ON ASSETS (ROA) PADA BANK JATIM PERIODE 2019 - 2023 Moh. Sholeh Asnawi; Putri Novita Sari; Reza Agustin; Riska Dwi Anggarini; Rizky Amelia; Siti A’isyah; Siti Nur Indri Munawarah; Tafiyatul Wulandari
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 3 (2025): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i3.897

Abstract

This study aims to analyze the effect of the Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Operating Expenses to Operating Income Ratio (BOPO) on Return On Assets (ROA) at Bank Jatim during the period of 2019-2023. This research employs a quantitative method and secondary data obtained from Bank Jatim's financial statements. The results indicate that partially, CAR (0.418), LDR (0.891), and BOPO (0.224) do not have a significant effect on ROA. The F-test also demonstrates that CAR, LDR, and BOPO simultaneously do not significantly affect ROA, with a significance value of 0.080. Therefore, it can be concluded that changes in CAR, LDR, and BOPO do not have a significant impact on changes in ROA at Bank Jatim during the research period.
Analisis Persepsi Nasabah pada Pengguna Aplikasi BSI Mobile Shifa Ani Aulia; Christian Wiradendi Wolor; Eka Dewi Utari
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 3 (2025): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i3.906

Abstract

The development of digital technology has driven a transformation in banking services, including Islamic banking. This study aims to analyze customer perceptions of the BSI Mobile application, focusing on security, stability, and service reliability. A qualitative approach with a case study design was used. Data were collected through social media observations, Google Play Store reviews, and in-depth interviews with four active users. Data were analyzed using the Miles and Huberman interactive model. The results revealed that system disruptions, slow transactions, and lack of transparency in complaint handling caused customer dissatisfaction. However, most pre-research respondents still trusted the app's security. Negative interactions on social media and user reviews influenced the app's image. Recommendations include improving app stability, customer service responsiveness, and proactive communication to rebuild customer trust.
Tantangan Dan Peluang Pasar Modal Indonesia Di Era Globalisasi Muhammad Zainul Azkiya; Rani Hersanda; Septiana Aulia Putri
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 3 (2025): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i3.908

Abstract

This study aims to examine the challenges and opportunities of Indonesia’s capital market in the context of economic globalization. The research employs a qualitative method through literature review, utilizing sources from academic journals, official financial institution reports, and credible media articles. The findings reveal that Indonesia’s capital market faces several challenges, including volatility driven by global dynamics, foreign investor dominance, low financial literacy, and limitations in regulatory and infrastructure aspects. Nevertheless, globalization also presents vast opportunities through access to international capital, digital technology advancements, and pro-investment government regulations. Digital transformation, the rise of young retail investors, and the development of sustainable investment instruments such as green bonds are positive indicators of the market’s progressive direction. A coordinated strategy among the government, market authorities, and industry players is essential to optimize these potentials and build an inclusive, efficient, and resilient investment ecosystem amid increasing global competition.
Distribusi Yang Tak Merata: Refleksi Teoretis Dan Empiris Dari Studi Literatur Ekonomi Sahla Adnin Karimah; Nova Gita Lestari; Muhammad Farhan Al-muzhaffar
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 3 (2025): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i3.909

Abstract

This study aims to explore the phenomenon of unequal distribution of income and goods through a literature review approach. Using a qualitative method, the research analyzes a variety of scholarly sources including journals, books, and international institutional reports to understand the root causes and consequences of inequality in both global and national economic contexts. The findings reveal that unequal distribution is not solely the result of imperfect market mechanisms, but also stems from structural economic imbalances, global corporate dominance, unequal access to education, digital divides, and non-inclusive fiscal policies. Two major theoretical frameworks John Rawls’s theory of distributive justice and the structural inequality theory from the Neo-Marxian approach offer comprehensive insights into the need for systemic reform. This study emphasizes that inequality is not merely an economic issue, but also a moral and social challenge that must be addressed collectively by states, civil society, and international institutions.
kualitas pengelolaan dana ZIS oleh lembaga Ziswaf: pengaruhnya terhadap kepercayaan masyarakat Muhammad Zikri rizwadi; Nadine Martha logawa; Nadia salsabilla Hidayat putri; Renatha Fatma olyvia
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 3 (2025): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i3.911

Abstract

This study aims to analyze the influence of the quality of Zakat, Infak, and Sadaqah (ZIS) fund management by Ziswaf institutions on public trust levels. Quality management, including transparency, accountability, and professionalism, is a key factor in building and maintaining donor trust. This literature review collects and analyzes various recent sources (2020-2025) discussing ZIS fund management and public trust. The findings show that institutions that manage funds effectively, supported by information technology and transparent reporting systems, tend to achieve higher levels of public trust. This trust positively impacts the increased participation of muzakki in fulfilling zakat and sadaqah obligations through official institutions. Therefore, Ziswaf institutions need to continuously improve internal management and public communication to enhance the sustainability of ZIS fund management.
Penerapan Metode Walkthrough Revenue dalam Audit Pendapatan PT ABC oleh KAP XYZ Pribadi, Rizky Angga; Sumiadji Sumiadji; Andi Asdani
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4 (2025): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i4.918

Abstract

Penelitian ini menganalisis penerapan metode walkthrough revenue dalam audit keuangan atas siklus penerimaan dan pengakuan pendapatan PT ABC oleh KAP XYZ. Penelitian menggunakan pendekatan deskriptif kualitatif, dengan data primer dan sekunder yang dikumpulkan melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa prosedur walkthrough memberikan pemahaman menyeluruh terhadap sistem pengendalian internal perusahaan. Namun, ditemukan kelemahan seperti pencatatan PPN sebagai pendapatan dan ketidakkonsistenan termin pembayaran proyek. Temuan ini disampaikan melalui management letter dengan rekomendasi penyesuaian atas kesalahan material. Disarankan agar KAP XYZ tetap menerapkan prosedur walkthrough secara menyeluruh setiap tahun untuk menjaga efektivitas dan konsistensi pengakuan pendapatan. Penelitian ini diharapkan menjadi referensi dalam penerapan audit pendapatan yang lebih sistematis.
ANALISIS TATA KELOLA DATA OLEH OFFICE ADMINISTRATIVE MANAGER DI PT X Nurun Nazwa Meynanda; Christian Wiradendi Wolor; Eka Dewi Utari
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 3 (2025): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i3.920

Abstract

This research aims to analyze the data governance implemented by the Office Administration Manager at PT X and provide strategic recommendations to improve the effectiveness and efficiency of data management. This research uses a descriptive approach with a qualitative case study method. Data was collected through in-depth interviews, direct observation, and review of relevant documents. The results showed that PT X has made the transition from a manual system to a digital system, but data management policy updates have not been carried out in a structured and regular manner. The application used has not been optimized due to limited automatic backup features, change tracking, and dependence on simple software. In terms of security, some data has not been thoroughly encrypted and there is no audit trail system available. Therefore, PT X is advised to develop a targeted update policy, improve employee digital literacy, and strengthen information security to support decision-making and operational sustainability.

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