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
office@kampusakademik.my.id
Editorial Address
jl.kidalem kudu baru rt 1 rw 6 genuk semarang
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 38   39   40   41   42 
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.
PENGARUH KEMISKINAN DAN PENGANGGURAN TERHADAP PERTUMBUHAN EKONOMI WILAYAH PERKOTAAN ACEH Muhammad Muhammad; Muhammad Riski; Puti Andiny; Safuridar Safuridar
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 1 (2026): Januari
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i1.1727

Abstract

ABSTRAK This study aims to analyze the influence of unemployment and poverty on economic growth in urban areas of Aceh, including Banda Aceh, Lhokseumawe, Langsa, Subulussalam, and Sabang during the 2020–2024 period. The research utilizes secondary data obtained from the Central Bureau of Statistics (BPS). The analytical method employed is panel data regression using the Fixed Effect Model, which was selected based on the results of the Chow Test and Hausman Test. The findings indicate that unemployment has a negative and significant effect on economic growth, implying that an increase in unemployment levels will reduce the economic growth rate in urban Aceh. Meanwhile, poverty has a positive but insignificant effect on economic growth, suggesting that there is no strong statistical evidence that poverty has a real impact on economic growth. Simultaneously, unemployment and poverty exert a significant influence on economic growth, with an Adjusted R-squared value of 0.469961, indicating that 46.99% of the variation in economic growth can be explained by both variables. These findings emphasize the importance of policies focused on job creation, improvement of labor quality, and more effective poverty alleviation programs to support inclusive and sustainable economic growth in urban areas of Aceh.   Keywords: unemployment, poverty, economic growth, panel data, urban Aceh
Persepsi dan Preferensi Mahasiswa Universitas Tazkia Terhadap Penggunaan Alat Pembayaran Non-Tunai dalam Transaksi Sehari-hari (Studi Kasus: E-Wallet dan QRIS) Habib, Muhammad; Al Muhajjir, Fais
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 1 (2026): Januari
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i1.1732

Abstract

This study aims to explore the perceptions and preferences of Tazkia University students regarding the use of non-cash payment methods, particularly e-wallets and the Quick Response Code Indonesian Standard (QRIS), in daily transactions. Using a qualitative approach with a case study design, data were collected through semi-structured in-depth interviews with 35 student participants. Data were analyzed using thematic analysis to identify patterns in perceptions and preferences. The findings indicate that students have positive perceptions of the convenience and efficiency of QRIS and e-wallets, but they express concerns about security issues, data privacy, and compatibility with Islamic values such as transaction permissibility (halal) and avoiding riba. Their primary preference is e-wallets due to integration with daily applications and cashback promotions, whereas QRIS is more favored for transactions with small merchants and MSMEs around campus. Islamic ethical factors emerged as significant moderators, where students prioritized platforms compliant with Sharia principles, such as those partnered with Islamic banks. This study fills a research gap in the context of Islamic universities in Indonesia, where religious values uniquely influence the adoption of financial technologies. Practical implications include recommendations for universities to enhance literacy in Sharia-based digital payments and collaborate with fintech providers to obtain halal certification.
Analisis Kinerja Keuangan dan Dampaknya terhadap Kualitas Layanan Dasar di Desa Jamburnauli Kecamatan Tarutung KabupatenTapanuli Utara Monika Flora Manik; Apriani Hutabarat; Rini Khairani Harahap; Ivan R Ventris Siahaan; Kevin Lejon Simamora
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 1 (2026): Januari
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i1.1733

Abstract

This study aims to examine the financial performance of Jamburnauli Village and its influenceonthequalityofbasicpublicservicesprovidedtothecommunity.Theresearch employs a qualitative method with a descriptive approach through interviews with the Village Head and literature reviews related to village financial management and public service delivery. The findings indicate that the realization of the Village Fund reached 100% and was utilized for the construction of farm roads, irrigation channels, bridges, cleanwaterfacilities,aswellasvarioussocialprogramssuchasagriculturalassistance, maternal and child health support, and cash transfers for households experiencing extreme poverty. The use of local materials also enhanced budget efficiency, allowing programstobeimplementedmoreoptimally.However,thevillage’sfiscalindependence remainslowduetolimitedlocallygeneratedrevenueandthenewlyestablishedBUMDes. Budget transparency and internal control mechanisms demonstrate accountable financialgovernanceandsupportimprovementsinbasicservices.Overall,effectiveand efficientfinancialperformancehascontributedsignificantlytoimprovinginfrastructure, health services, education, and administrative services in Jamburnauli Village.
DAMPAK EKONOMI, RISIKO, DAN FAKTOR YANG MENYEBABKAN TERJADINYA LONJAKAN PENERBITAN SUKUK KORPORASI DI INDONESIA Al Ghifary, Muhammad Waqif; Aliffa Rahmadanni
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 1 (2026): Januari
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i1.1741

Abstract

The Economic Impact, Risk Profile, and Drivers Behind the Surge in Corporate Sukuk Issuance in Indonesia. The issuance of corporate sukuk in Indonesia has risen sharply over the past five years, reaching Rp160.1 trillion in the third quarter of 2025. This study aims to examine the economic impacts, risk profile, and key factors driving the surge in corporate sukuk issuance. The research adopts a descriptive–qualitative approach using secondary data sourced from OJK reports, the Indonesia Stock Exchange, and publications related to the Islamic finance industry. The findings indicate that the growing volume of sukuk issuance has contributed positively to corporate economic performance, particularly through improved capital structure and reduced funding costs supported by competitive yields. Moreover, the higher issuance activity has stimulated local economic growth, especially by creating new job opportunities and increasing real-sector activities financed through sukuk instruments. However, the rapid rise in sukuk issuance also brings additional risks, including default risk, liquidity challenges due to a relatively shallow secondary market, and uncertainties in macroeconomic conditions. The study identifies several main factors behind this surge: declining policy interest rates, stronger demand for Sharia-compliant financing, regulatory incentives, and investors’ positive perception of sukuk stability. These results highlight the need for stronger corporate governance, better secondary market liquidity, and more harmonized regulations to ensure the sustainable development of Indonesia’s corporate sukuk market

Page 40 of 47 | Total Record : 464

 38   39   40   41   42 

Filter by Year

2024 2026


Reset
Filter By Issues
All Issue Vol. 3 No. 2 (2026): MARET 2026 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. 1 No. 4 (2024): November Vol. 1 No. 3 (2024): September Vol. 1 No. 2 (2024): Juli Vol. 1 No. 1 (2024): Mei More Issue