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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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Pengaruh Current Ratio (CR), Total Assets Turnover (TATO) dan Net Profit Margin (NPM) Terhadap Return On Equity (ROE) Pada Perusahaan Telekomunikasi Yang Terdaftar di BEI Periode 2020-2023. Defia Oktaviana Nengtias; Amanda Oktaviani, Amanda Oktaviani
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.v1i2.245

Abstract

Abstrak. ROE is a ratio that measures the company's ability to measure net profit after tax with its own capital. While CR is used to measure the company's ability to meet its short-term obligations by using current assets/liquidity, TATO is used to measure the company's efficiency in utilizing its assets to generate income and NPM is used to assess the company's ability to generate profits. This research method uses multiple linear regression analysis method, which allows researchers to see the relationship between two independent variables (CR, TATO and NPM) on the dependent variable (ROE) this study uses a quantitative approach. The data source used in this study is a secondary data source sourced from the financial statements on the Indonesia Stock Exchange (IDX) such as the Balance Sheet and Income Statement. The results of the study indicate that NPM has a very large influence on the dependent variable, namely ROE, while CR, TATO and NPM have no effect.
PROBLEM SOLVING MENUMBUHKAN MINAT BERWIRAUSAHA PADA MAHASISWA MELALUI PENGGUNAAN E-COMMERCE: PROBLEM SOLVING MENUMBUHKAN MINAT BERWIRAUSAHA PADA MAHASISWA MELALUI PENGGUNAAN E-COMMERCE Nurul Fadilah; M. Chaerul Rizky
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.v1i2.248

Abstract

A marketplace can be a digital platform or place that provides services that make it easier for students to transact between traders and buyers in an online market. Utilizing the Marketplace provides convenience in the business world, considering that problems are increasingly complex, there are more and more competitors and the demand to always follow developments in the global world which requires us to always act creatively and innovatively. It can be seen that Marketplace users as a medium for entrepreneurship come from various groups ranging from large-scale businesses to micro, small and medium businesses. The use of the market space itself is to save marketing and promotion costs, as well as energy and time
PROBLEM SOLVING PENGGUNAAN MEDIA SOSIAL DAN KREATIFITAS UNTUK MENINGKATKAN MINAT BERWIRAUSAHA PADA MAHASISWA : PROBLEM SOLVING PENGGUNAAN MEDIA SOSIAL DAN KREATIFITAS UNTUK MENINGKATKAN MINAT BERWIRAUSAHA PADA MAHASISWA Enjelina Romauli Br Tambunan; M. Chaerul Rizky
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.v1i2.249

Abstract

The use of social media should be able to help students in marketing the products being marketed so that it can make things easier for the students. Based on the observations made, it can be seen that the potential of students as potential entrepreneurs is quite large. Students generally have high enthusiasm, creativity and courage to start a business. They can also utilize the knowledge and skills acquired at college. Entrepreneurial skills and effective use of social media are very necessary so that students are able to face global competition and are better prepared to enter and participate in the business world. So there are various efforts that can increase students' creativity in solving problems. Students must understand the use of social media with other marketing strategies such as websites, email marketing, or offline sales. Students' creativity levels must be increased in order to have business ideas that have profitable potential by utilizing social media
PROBLEM SOLVING LITERASI KEUANGAN TERHADAP PERILAKU KEUANGAN PADA MAHASISWA: PROBLEM SOLVING LITERASI KEUANGAN TERHADAP PERILAKU KEUANGAN PADA MAHASISWA Windy Yesika Siagian; M. Chaerul Rizky
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.v1i2.250

Abstract

Every individual has different financial characteristics and behavior. This is caused by factors that influence them both internally and externally. Internal influences are influences from within themselves such as psychology, attitudes and character that influence a person's financial behavior. Everyone must be able to manage their finances so that they can wisely use money as best as possible according to their needs so that the person becomes more prosperous. However, not everyone can organize and manage their finances according to their income and living expenses. This can lead to bankruptcy because the person does not have good financial management behavior.. Keywords: Financial Literacy, Financial Behavior, Students
Analisis Saluran Pemasaran Kentang Terhadap Kondisi Pasar yang Mempengaruhi Pendapatan Petani Maulania Rahma Azzahra; Nurul Nur Fadillah; Hasna Nabila Putri; Wien Kuntari
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.v1i2.252

Abstract

Horticultural agriculture, particularly in potato production, is an important sector in maintaining food security and community welfare. However, challenges in potato marketing, such as the length of distribution chains and price fluctuations, can reduce farmers' income. This study analyzes literature related to potato marketing channels and market conditions to understand their impact on farmers' income. Through a descriptive method, data were collected from national and international journals, with a focus on production factors, marketing, and market conditions. The results show that farmers' income is influenced by the marketing channels used and market conditions such as price fluctuations. The variation in income between regions indicates the importance of further research to develop solutions that can enhance stability and potato farmers' income overall.Keywords: Potato marketing channels; potato market conditions; potato farmers' income
Pengaruh Debt to Equity Ratio dan Return On Equity Terhadap Nilai Perusahaan Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI Periode 2019 – 2023 Agung Setiawan Al Mukmin, Agung Setiawan Al Mukmin; Sofiatul Chusnaini, Sofiatul Chusnaini
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.v1i2.253

Abstract

Abstrak. Price Earning Ratio (PER) is a ratio that can be used as an indicator when you want to buy stocks when the stock price is cheap and sell them back when the price is more expensive than the purchase price. Meanwhile, the Dept to Equity Ratio (DER) is a ratio that can be used to measure how much a company is able to pay off its long-term debt, and Return on Equity (ROE) is a ratio that can be used to show the company's ability to score profits based on the amount of equity. This ratio shows how efficiently the company's equity use is in generating profits. This research method uses the multiple linear regression analysis method, which allows researchers to see the relationship between two independent variables (DER and ROE) to the bound variable (PER), this study uses a quantitative approach. The data sources used in this study are secondary data sources sourced from the financial statements of mining sector companies listed on the Indonesia Stock Exchange (IDX) such as balance sheets and income statements. The results showed that DER and ROE had an influence on the bound variable, namely PER.
PENGARUH PREMI ASURANSI TERHADAP PEMENUHAN KEWAJIBAN PERPAJAKAN Dinda Fahira Lubis; Ainil Harnita Simanullang; Dara Lutfiah Nur; Dini Vientiany
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.v1i2.266

Abstract

This research aims to investigate the effect of insurance premiums on fulfilling tax obligations in Indonesia. Insurance premiums are costs incurred by companies or individuals to protect themselves from certain risks, while tax obligations are obligations that must be fulfilled in accordance with the legal provisions of the country concerned. This study uses primary data from insurance companies and secondary data related to tax regulations in Indonesia. The analytical method used is regression to test the relationship between insurance premiums and the level of fulfillment of tax obligations. It is hoped that the results of this research will provide deeper insight into the factors that influence the fulfillment of tax obligations in the insurance sector, as well as relevant policy implications.
IMPLEMENTASI PAJAK PERTAMBAHAN NILAI (PPN) PADA PRODUK ASURANSI UMUM Nonita Fitriani Harahap; Hayfa Azwa Fadhila; Sri Rejeki; Dini Vientiany
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.v1i2.278

Abstract

Value Added Tax (VAT) is a tax imposed on domestic consumption. VAT is applied to general insurance products with the aim of increasing state revenue. VAT is imposed on insurance products sold domestically and not on insurance products sold abroad. VAT collection is carried out by VAT Collectors who have been regulated by the Decree of the Minister of Finance. VAT collectors are required to collect the tax payable at the time of payment and deposit the tax collected into the state treasury within a predetermined period of time. In analyzing the implementation of Value Added Tax (VAT) on general insurance products in Indonesia. The application of VAT to general insurance products has caused various impacts, both on insurance companies and policyholders. The implementation of VAT on general insurance products increases the cost burden for consumers, which in turn can affect the level of demand for insurance products. In addition, insurers are faced with challenges in adapting their administrative and reporting systems to comply with applicable tax regulations. However, the implementation of VAT can also increase transparency and accountability in the insurance industry.
TANTANGAN DAN PELUANG IMPLEMENTASI PAJAK PENGHASILAN PROGRESIF DI INDONESIA: Indonesia Awaliya Awaliya; Vivi Rahmadani Siregar; Fidya Purnama; Dini Vientiany
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.v1i2.284

Abstract

Progressive Income Tax (PIT) is a tax system where tax rates rise proportionally with income. This ensures a fairer and more equitable distribution of the tax burden, while also encouraging higher contributions from those with greater financial means.Indonesia has a long history with PIT, but its implementation faces some hurdles. One key challenge is the lack of comprehensive and accurate data on taxpayer income. This makes it difficult to establish the appropriate tax bracket for each individual.  Another obstacle lies in the prevalence of tax avoidance strategies. Wealthier taxpayers often exploit loopholes to minimize their tax obligations.  Furthermore, public education regarding PIT remains inadequate.  Many taxpayers lack a clear understanding of the system and its benefits for society.Despite these challenges, opportunities exist to strengthen the implementation of PIT in Indonesia.  By leveraging information technology, the accuracy and completeness of taxpayer data can be significantly improved. Additionally, stricter enforcement of tax laws can deter non-compliant taxpayers. Finally, increased public education and outreach programs can raise awareness about PIT and its role in a just and equitable society.By addressing these challenges and capitalizing on existing opportunities, PIT can be a powerful tool for achieving fairness and equity in tax collection, as well as securing a larger contribution from high-income earners to the national treasury.
Problem Solving PROBLEM SOLVING PENINGKATAN KEMAMPUAN PENGELOLAAN KEUANGAN MELALUI LITERASI KEUANGAN : PROBLEM SOLVING PENINGKATAN KEMAMPUAN PENGELOLAAN KEUANGAN MELALUI LITERASI KEUANGAN Shintya, Shintya; M. Chaerul Rizky
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.v1i2.285

Abstract

Literasi keuangan dapat membantu individu dalam mengoptimalkan pengelolaan uang mereka. Dengan adanya literasi keuangan maka perencanaan anggaran dengan lebih baik, memantau pengeluaran, dan mengalokasikan dana dengan cerdas untuk memenuhi kebutuhan dan tujuan mereka. Setiap individu memiliki karakteristik dan perilaku keuangan yang berbeda-beda. Hal tersebut disebabkan oleh faktor-faktor yang mempengaruhi diri mereka baik secara internal maupun eksternal. Pengaruh internal merupakan pengaruh dari dalam diri mereka sendiri seperti psikologi, sikap, dan karakter yang mempengaruhi perilaku keungan seseorang. Setiap orang harus dapat mengelola keuangnnya agar dapat bijaksana memanfaatkan uang sebaik mungkin sesuai kebutuhannya agar orang tersebut menjadi lebih sejahtera. Akan tetapi tidak semua orang dapat mengatur dan mengelola keuangannya sesuai dengan pemasukan dan pengeluaran biaya hidupnya. Hal ini dapat menyebabkan kebangkrutan karena orang tersebut tidak memiliki perilaku manajemen keuangan secara baik

Page 8 of 47 | Total Record : 464

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