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Contact Name
Sawaluddin Siregar
Contact Email
adpertensjurnal@gmail.com
Phone
+6281374638063
Journal Mail Official
ybaitulhikmah162@gmail.com
Editorial Address
Kelurahan Pasar Pargarutan, Lingkungan II Sosopan Pargarutan, Kecamatan Angkola Timur, Kabupaten Tapanuli Selatan
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Kab. tapanuli selatan,
Sumatera utara
INDONESIA
Adpertens ; Jurnal Ekonomi dan Manjemen
ISSN : 30482305     EISSN : 3047373X     DOI : -
Adpertens; Jurnal Ekonomi dan Manjemen, E-ISSN: 3047-373X,Print ISSN : 3048-2305 merupakan jurnal ilmiah yang diterbitkan oleh Yayasan Baitul Hikmah al-Zain Tapanuli Selatan bekerjasama dengan APJI (Asosiasi Pengelola Jurnal Indonesia). Jurnal ini terbit tiga kali setahun pada bulan Februari, Juni, dan Oktober, dan memuat hasil penelitian dosen, mahasiswa, peneliti, dan praktisi di bidang manajemen, akuntansi, dan ekonomi. Adpertens; Jurnal Ekonomi dan Manjemen hanya menerima artikel yang memenuhi format sesuai template. Artikel ditulis dalam Bahasa Indonesia ataupun Bahasa inggris. Selanjutnya artikel direview melalui teman sejawat double-Blind. Adpertens menerbitkan artikel dibawah bawah Lisensi Internasional Creative Commons Attribution ShareAlike 4.0.
Articles 7 Documents
Search results for , issue "Vol. 2 No. 1 (2025): Februari : Adpertens" : 7 Documents clear
PT INDOFOOD SUKSES MAKMUR TBK: ANALISIS TREN SOLVABILITAS DAN AKTIVITAS KEUANGAN SELAMA 2021-2023 Kharisma, Enggar Dwi
Adpertens: Jurnal Ekonomi dan Manajemen Vol. 2 No. 1 (2025): Februari : Adpertens
Publisher : Yayasan Baitul Hikmah al-Zain

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63424/adpertens.v2i1.176

Abstract

This study aims to analyze the solvency trends and financial activities of PT Indofood Sukses Makmur Tbk during the 2021-2023 period. The financial ratios used in this study include Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Fixed Assets Turnover (FAT), and Total Assets Turnover (TAT). A quantitative descriptive approach is applied to evaluate audited financial statement data. The results of the analysis show that the company's DAR has decreased from year to year, from 51% in 2021 to 46% in 2023, reflecting a reduction in the company's dependence on debt for asset funding. Similarly, DER decreased from 106% in 2021 to 85% in 2023, indicating an increase in the proportion of equity-based funding. In terms of activity, FAT shows an increase in efficiency in the use of fixed assets, with the ratio rising from 2.12 times in 2021 to 2.36 times in 2023. However, TAT fluctuated, with an increase in 2022 but a slight decrease again in 2023. This fluctuation indicates that there is room for improvement in the utilization of total assets to generate sales. This finding suggests that while the company has demonstrated good solvency management, improving the efficiency of total asset activity remains a challenge. With solvency ratios close to industry standards and activities still below benchmark, this study provides important insights for the company in improving its financial management to support sustainable growth.
PENGARUH MARKETPLACE SHOPEE DANTOKOPEDIA TERHADAP MINAT BELI KONSUMENDI KALANGAN MAHASISWA PENDIDIKANEKONOMI UNIVERSITAS PGRI WIRANEGARA Safira, Nazila; Sugeng Pradikto
Adpertens: Jurnal Ekonomi dan Manajemen Vol. 2 No. 1 (2025): Februari : Adpertens
Publisher : Yayasan Baitul Hikmah al-Zain

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63424/adpertens.v2i1.177

Abstract

Kegiatan penelitian Pengaruh MarketplaceShopee dan Tokopedia Terhadap Minat Beli Konsumendi Kalangan Mahasiswa bertujuan untuk mengetahuidan mencari tahu lebih dalam lagi seberapa besarpengaruh Marketplace Shopee dan Tokopedia dalammeningkatkan minat beli mahasiswa dalam berbelanjaonline yang memanfatkan berbagai fitur didalamnya.Penelitian ini menggunakan pendekatan kuantitatifuntuk menguji hipotesis yang telah ditetapkan danbersifat mengamati pengaruh antara variabel –variabel penelitian. Responden yang ikut dalampenelitian ini mencakup mahasiswa pendidikanekonomi angkatan 2024 hingga 2021 dengan mengambil 69 sampel dari total populasi mahasiswapendidikan ekonomi. Dalam penelitian inimenitikberatkan pada pengalaman mahasiswa dalamberbelanja online di Marketplace Shopee danTokopedia dengan memperhatikan berbagai fitur yangmenunjang dalam berbelanja online, sehingga darisitulah bisa dilihat dengan kemudahan semua fiturnyamenjadikan seberapa besar minat beli mahasiswasebagai konsumen pengguna Marketplace Shopee danTokopedia. Hasil penelitian menunjukkan bahwaterdapat pengaruh secara parsial masing-masingvariabel Marketplace Shopee (X1) dan Tokopedia (X2)terhadap variabel minat beli konsumen (Y). Lalu,terdapat pengaruh secara simultan atau secarabersama-sama pada variabel Marketplace Shopee danTokopedia terhadap minat beli konsumen (Y). 
EVOLUSI PEMIKIRAN EKONOMI ISLAM KAJIAN KOMPARATIF AYAT MAKKIYAH DAN MADANIYAH Ramdhani ilham, Rizky Amaliyah; Nasrullah Bin Sapa
Adpertens: Jurnal Ekonomi dan Manajemen Vol. 2 No. 1 (2025): Februari : Adpertens
Publisher : Yayasan Baitul Hikmah al-Zain

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63424/adpertens.v2i1.219

Abstract

In the study of the Qur'an, the terms Makkiyah and Madaniyah are used to classify verses based on the time and place of their descent. The difference in the characteristics of these verses reflects the social, economic, and political conditions of the time, which also influenced the evolution of Islamic economic thought. This study uses a descriptive method based on literature study to explore the relationship between Makkiyah and Madaniyah verses and Islamic economic principles. The results of the study show that the Makkiyah verse emphasizes the principles of monotheism, justice, and economic morality, while the Madaniyah verse focuses more on the regulation of the practical economic system, such as zakat, inheritance, and muamalah. Islamic economic thought continues to develop from basic principles in the era of the Prophet Muhammad PBUH to contemporary theories that integrate sharia with modern practices, such as Islamic banking. This study emphasizes the importance of understanding the verses of Makkiyah and Madaniyah in forming a just and sustainable Islamic economic system.
MANAJEMEN PENDIDIKAN KELUARGA DALAM PERSPEKTIF ISLAM Heru Gunawan; Zaianal Efendi Hasibuan
Adpertens: Jurnal Ekonomi dan Manajemen Vol. 2 No. 1 (2025): Februari : Adpertens
Publisher : Yayasan Baitul Hikmah al-Zain

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63424/adpertens.v2i1.222

Abstract

In a family, a child really needs to be well formed physically and psychologically. The family has an important role in shaping a child's character. Even whether a child is safe or unlucky, the family must be responsible both before humans and before God. The family is the organic basis of education for a child's development.   So nowadays, many families do not apply the educational values ​​stated in the Al-Qur'an and Hadith. This research uses descriptive qualitative research methods. This research aims to convey to the public the importance of management for the development of family education from an Islamic perspective. This article aims to explore the perspective of the Al-Qur'an and Hadith in managing family education as a whole. The results of the discussion are that the management information system is a large environment that becomes a reference for guidance in family education based on the Qur'an and Al-Hadith
ANALISIS JUAL BELI  AKUN GAME ONLINE MOBILE LEGENDS PERSPEKTIF  HUKUM EKONOMI ISLAM Ahmad Burhanuddin; Sawaluddin Siregar; Zaianal Efendi Hasibuan
Adpertens: Jurnal Ekonomi dan Manajemen Vol. 2 No. 1 (2025): Februari : Adpertens
Publisher : Yayasan Baitul Hikmah al-Zain

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63424/adpertens.v2i1.224

Abstract

Mobile Legends Bang-Bang is a game released by a developer from China (moonton). Currently, The main problem in this research is how the sharia view of efforts to improve the community’s economy through the online game mobile legends based on a case study in the SIH Esports Gowa Community. The type of research in this paper uses qualitative data types, while the results of the research in rhis paper will describe the mechanism for economic improvement carried out by gamers based on sharia provisions. Based. Mobile Legends Bang-Bang is a game released by a developer from China (moonton). Currently, Mobile Legends has a managed to become a popular game with hundreds of million of users in more than 200 countries.. Initially game players who play only for entertainment and stress relief. The players themselves consider the game as a normal situation, now many gamers are making money from online games by becoming professional players, selling game account, and being a rank service jockey. The main problem in this research is how the sharia view of efforts to improve the community’s economy through the online game mobile legends based on a case study in the SIH Esports Gowa Community.
KAJIAN EFEKTIVITAS PENGGUNAAN DANA DESA DALAM PEMBERDAYAAN MASYARAKAT DI DESA WARULOR KECAMATAN PACIRAN TAHUN 2021-2023 Agus Wahid Suyoto; Haryanto; Hendrix Irawan
Adpertens: Jurnal Ekonomi dan Manajemen Vol. 2 No. 1 (2025): Februari : Adpertens
Publisher : Yayasan Baitul Hikmah al-Zain

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63424/adpertens.v2i1.236

Abstract

This study examines the impact of village funds on community empowerment in Warulor Village, Paciran District, using a descriptive quantitative approach. The results show that 65% of respondents acknowledge the benefits of village funds for the village, but only 60% perceive an increase in knowledge. Regarding community empowerment, 75% of respondents believe village funds help improve quality of life and economic conditions, although not yet optimal. Hypothesis testing through T-Test and F-Test reveals no significant impact, either partially or simultaneously, between village funds and community empowerment, indicating the need for improvement in their implementation.
DAMPAK BUDGETING TERHADAP PENGAMBILAN KEPUTUSAN MANAJERIAL Anwar, Saeful
Adpertens: Jurnal Ekonomi dan Manajemen Vol. 2 No. 1 (2025): Februari : Adpertens
Publisher : Yayasan Baitul Hikmah al-Zain

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63424/adpertens.v2i1.241

Abstract

Artikel ini membahas dampak budgeting terhadap pengambilan keputusan manajerial dalam konteks organisasi. Budgeting sebagai alat penting dalam perencanaan dan pengendalian keuangan tidak hanya melibatkan penyusunan anggaran, tetapi juga pengalokasian sumber daya dan pengaturan prioritas. Penelitian ini bertujuan untuk mengeksplorasi hubungan antara praktik budgeting yang efektif dan kualitas pengambilan keputusan manajerial, serta tantangan yang dihadapi dalam implementasinya. Metode yang digunakan adalah pendekatan kualitatif dengan analisis literatur untuk mengidentifikasi teori dan temuan sebelumnya. Hasil penelitian menunjukkan bahwa budgeting yang baik dapat meningkatkan efisiensi operasional, membantu manajer dalam pengambilan keputusan strategis, dan membangun budaya akuntabilitas dalam organisasi. Namun, tantangan seperti ketidakpastian pasar dan resistensi terhadap perubahan masih perlu diatasi. Dengan memahami tantangan dan peluang, organisasi diharapkan dapat menciptakan sistem budgeting yang lebih adaptif dan responsif terhadap dinamika pasar, sehingga mencapai keunggulan kompetitif yang berkelanjutan.  

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