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Contact Name
Muhamad Sidik
Contact Email
mgcn.sidik@gmail.com
Phone
+6289671418611
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office@kampusakademik.my.id
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jl.kidalem kudu baru rt 1 rw 6 genuk semarang
Location
Kota semarang,
Jawa tengah
INDONESIA
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
ISSN : 30476232     EISSN : 30476240     DOI : https://doi.org/10.61722/jemba.v1i2.45
Core Subject : Economy, Science,
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)
Articles 464 Documents
PENGARUH CAR, FDR, NPF DAN BOPO TERHADAP PROFITABILITAS BANK SYARIAH ( STUDI KASUS PADA BANK MUAMALAT INDONESIA PERIODE TAHUN 2015-2022 ) Pratama, Muhammad Yoga; Ismunawan Ismunawan
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.197

Abstract

Penelitian ini dilaksanakan dengan tujuan mengetahui pengaruh Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), Beban Operasional terhadap Pendapatan Operasional (BOPO) terhadap profitabilitas pada Bank Syariah. Populasi yang ditentukan ialah Bank Muamalat Indonesia pada tahun 2015-2022. Penentuan sample menggunakan teknik purposive sampling, mendapatkan sebanyak 32 sampel. Data penelitian dianalisis memakai metode regresi linier berganda. Data yang digunakan merupakan sata sekunder yang berupa ringkasan laporan keuangan Bank Muamalat Indonesia. Hasil yang diperoleh menunjukkan jika: Beban Operasional terhadap Pendapatan Operasional (BOPO) mempengaruhi Profitabilitas Bank Muamalat Indonesia dan Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Non Performing Financing (NPF) tidak mempengaruhi profitabilitas Bank Muamalat Indonesia. Kata Kunci: Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), Beban Operasional terhadap Pendapatan Operasional (BOPO), Profitabilitas.
FAKTOR-FAKTOR YANG MEMPENGARUHI TARGET PENJUALAN STUDI KASUS PADA GROSIR CAHAYA ASIA MEDAN Zainarti Zainarti; Sarah Febrian; Syahfitri Ronauli Daulay; Ridho Maulana Kombih
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.198

Abstract

. The purpose of this research is to identify and analyze the factors that influence the sales targets of Wholesale Cahaya Asia Medan. This research uses a qualitative approach with case studies to explore the factors that influence sales targets at Wholesale Cahaya Asia Medan, which was chosen as the research location because of its large volume. high and diverse products. This research data consists of primary data and secondary data. Primary data includes participant observation, where researchers directly observe sales activities, interactions between employees and customers, as well as other factors that influence sales, and in-depth interviews with store owners, sales managers, employees, and customers to reveal marketing strategies, customer satisfaction, competition market, and economic conditions. Based on the results of this research, it can be concluded that there are several internal and external factors that influence the sales targets of Cahaya Asia Medan Wholesalers. Internal factors include stock availability, employee capabilities, and management systems. External factors include economic conditions, competition, and natural disasters. Wholesale Cahaya Asia Medan can implement several strategies to increase sales, such as improving product and service quality, expanding market reach, increasing promotions and marketing, and utilizing technology. Keywords: target, sales, wholesale.
Proses Pengembangan Produk Tempe Dengan Pembuatan NIB Pelaku UMKM di Desa Kajeksan Nizar alifudin; Syarif Hidayatullah
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.205

Abstract

Wibowo, D. H., Arifin, Z., & Sunarti. (2015). Analisis Strategi Pemasaran Untuk Meningkatkan Daya Saing UMKM (Studi pada Batik Diajeng Solo). Jurnal Administrasi Bisnis (JAB), 29(1):59-66. Suci, Y. R. (2017). Perkembangan UMKM (Usaha Mikro Kecil dan Menengah) di Indonesia. Jurnal Ilmiah Cano Ekonomos, 6(1), 51-58. Rahmanisa, A. (2021). Pentingnya Legalitas Usaha Bagi Usaha Mikro Kecil dan Menengah. Eksaminasi: Jurnal Hukum, 1(1), 77–83. Darmawan, D. (2020). Karakteristik Nomor Induk Berusaha Melalui Fasilitas Online Single Submission Untuk Investor dalam Rangka Penanaman Modal. Tesis. Surabaya: Universitas Airlangga. Yeni, M., & Yanti, I. D. (2021). Kegiatan Pendampingan, Pembuatan Nomor Induk Berusaha (NIB) Melalui Online Single Submission (OSS) Bagi Anggota Koperasi Permaisuri Mandiri di Kota Banda Aceh. J-ABDI: Jurnal Pengabdian kepada Masyarakat, 1(3), 175-188.
IMPLEMENTATION OF PPH 21 POLICY DURING THE PANDEMIC COVID-19: IMPLEMENTASI KEBIJAKAN PPH 21 SAAT PANDEMI COVID-19 Dini Vientiany; Salsabila Sofiya Wardani; Popi Dea Ananda; Elvira Andriyani
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.213

Abstract

The aim of this research is to analyze the implementation of the PPH 21 policy during the COVID-19 pandemic and find out how this policy affects the economy and society. This research uses a qualitative approach with library research or document analysis methods. A qualitative approach was chosen because this research aims to understand and interpret the meaning of the implementation of the PPH 21 policy and its impact on the economy and society. The library research method was chosen because the data needed for this research can be obtained from various document sources, such as books, scientific journals, news articles, official government reports, and trusted websites. Based on all the analysis results, it can be concluded that the implementation of PPh 21 during the Covid-19 pandemic has had a significant impact on tax revenues, taxpayer compliance, and economic and social conditions. The decline in PPh 21 revenues occurred because many taxpayers experienced a decrease in income and layoffs. However, the tax incentive policy implemented by the government has succeeded in increasing individual taxpayer compliance. The economic and social impacts of this policy are also diverse, with increasing people's purchasing power and assistance for MSMEs on the one hand, but also increasing income inequality and injustice for workers in the informal sector on the other.
Analisis Proses Pembuatan Batik Guna Membentuk Karakter Dan Moral Budaya Para Karyawan Atau Pengrajin Di Sanggar Batik Liza Mangrove Desa Pematang Johar Deli Serdang Athariq, Difa; Permatasari, Dilla; Ardiansyah, Dimas; Suciyati, Putri; Zainarti
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.220

Abstract

The purpose of this research is to determine whether the batik making process at the Liza Mangrove Batik Studio can shape the character and cultural morals of employees or craftsmen. The method applied in this research is a qualitative descriptive approach. The data collection techniques used in this research were interviews and documentation. The results of the research show that the process of making Batik at the Liza Mangrove Batik Studio in Pematang Johar Village has 6 stages, namely, making motifs, tracing the fabric, casting, filling in the motif (isen), adding color and ngelorod. Batik is not only an art product, but also a valuable character education tool. Batik making is not only a technical process, but also a vehicle for learning traditional values ​​and work ethics that are important for craftsmen. This process teaches about patience, creativity, respect for cultural heritage, cooperation, and high work morals
IMPLEMENTATION OF INCOME TAX AS A TAX PAYMENT SAVING STRATEGY: IMPLEMENTASI PAJAK PENGHASILAN SEBAGAI STRATEGI PENGHEMAT PEMBAYARAN PAJAK Dini Vientiany; Adisty Aulia Zahra; Aulia syahfitri; Widya Anggraini
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.223

Abstract

The aim of this research is to examine the implementation of income tax as a strategy to save tax payments and find out how this implementation can help people save on tax costs. This research uses qualitative research with a case study approach. The case study approach was chosen because it gives researchers the ability to understand in depth the implementation of income tax as a strategy to save tax payments in a specific context. This research shows that income tax savings strategies can be implemented effectively by taxpayers with various profiles. Implementation of this strategy can provide significant benefits for taxpayers and contribute to optimizing state revenues through income tax. It is important for the government to increase outreach and education about income tax savings strategies, as well as providing easy access to tax information for taxpayers.
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT IMPOR KOMODITAS BERAS INDONESIA DAN DAMPAKNYA TERHADAP KESEIMBANGAN EKONOMI Mahayu Mawar Kalista; Emia Rehulina BR Bangun; Balqis Sabila; Sandrina Dewi Lestari; Bagas Azhar Saputra
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.228

Abstract

This study analyzes the factors influencing the level of rice imports in Indonesia and their impact on national economic balance. In the context of globalization and an open economy, Indonesia faces challenges in food security, particularly related to rice production and consumption. Data from the Central Bureau of Statistics (BPS) show fluctuations in rice imports from various countries during the period 2017-2023, with Thailand as the main supplier. The analysis indicates that domestic rice production, consumption, exchange rates, and local rice prices significantly affect import levels. Although rice imports can help stabilize prices and ensure food availability, negative impacts such as pressure on local farmers and trade balance deficits must also be considered. Government policies including import tariffs, quotas, and quality standards are crucial in managing imports and maintaining economic balance. This study employs a descriptive qualitative approach with secondary data analysis and literature review to provide a comprehensive understanding of the dynamics of rice imports in Indonesia.
TRANSFORMASI KEBIJAKAN NILAI TUKAR DALAM DINAMIKA DEVISA : ANALISIS PERAN STRATEGI, TANTANGAN KOMPLEKS, DAN PROYEKSI ADAPTIF UNTUK MEMPERTAHANKAN STABILITAS DAN MENINGKATKAN PROSPEK DEVISA NASIONAL Cici El Dirrah Syafitri Simanungkalit; Anggun Khairunnisa Agustin; Haura Afanani Zanjabila; Muhammad Iqbal; Syahla Nabila
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.232

Abstract

Transformasi kebijakan nilai tukar merupakan hal yang penting dalam dinamika devisa sebuah negara. Analisis peran strategis dari kebijakan nilai tukar, tantangan kompleks yang dihadapi, serta proyeksi adaptif yang diperlukan untuk mempertahankan stabilitas dan meningkatkan prospek devisa nasional menjadi fokus utama dalam penelitian ini. Kebijakan nilai tukar yang tepat dapat berperan strategis dalam mengelola devisa negara, namun juga dihadapkan pada tantangan kompleks yang memerlukan adaptasi yang cepat dan tepat guna memastikan stabilitas ekonomi. Proyeksi adaptif yang cermat diperlukan untuk mempertahankan stabilitas ekonomi dan meningkatkan prospek devisa nasional.
ANALISIS PENGANGGARAN PENJUALAN UMKM AL-FAZZA PARFUME MENGGUNAKAN METODE KUADRAT TERKECIL Febri Khairani Harahap; Khairrul Azzahri; Luthfia Sabrina; Zainarti Zainarti
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.233

Abstract

In this research, sales budgeting was carried out for Al-Fazza Perfume MSMEs in 2024 with the aim of evaluating budget achievements from January to May. The research method used is quantitative, using secondary data on sales of Al-Fazza Parfume during that period. Through analysis using the smallest quadrant method, a sales forecast for June 2024 was obtained of IDR 9,284,200. Sales budgeting is very important to measure business development and stability in the face of market fluctuations that may occur in the future.
Pengembangan dan Implementasi Human Resource Scorecard Tamara Dwi Rahayu; Kusuma Candra Kirana
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.240

Abstract

Pengelolaan kinerja sumber daya manusia (SDM) menjadi krusial bagi keberhasilan organisasi di era globalisasi dan persaingan bisnis yang ketat. Human Resource Scorecard (HR Scorecard) telah diakui sebagai alat efektif dalam mengintegrasikan indikator kinerja karyawan dengan tujuan strategis perusahaan. Penelitian ini bertujuan untuk mengembangkan dan mengimplementasikan HR Scorecard di Perusahaan Mutiara Salon, dengan fokus pada penerapan dan evaluasi kinerja karyawan. Metode penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan data primer yang diperoleh melalui wawancara dan kuesioner lapangan. Hasil penelitian menunjukkan bahwa HR Scorecard berhasil meningkatkan kinerja Mutiara Salon dalam empat perspektif utama: keuangan, pelanggan, proses bisnis internal, dan pembelajaran serta pertumbuhan. Meskipun beberapa target spesifik belum tercapai sepenuhnya, implementasi HR Scorecard memberikan kontribusi positif dalam mengelola biaya operasional, meningkatkan kepuasan pelanggan, meningkatkan efisiensi proses bisnis, dan mengembangkan keterampilan karyawan. Dengan demikian, HR Scorecard terbukti efektif sebagai alat strategis untuk mencapai tujuan organisasional dan meningkatkan daya saing Mutiara Salon dalam industri salon kecantikan

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