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Jurnal Manajemen, Ekonomi dan Akuntansi
Published by Merwinspy Publisher
ISSN : -     EISSN : 3025857X     DOI : https://doi.org/10.69820/jumea.v1i2
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Manajemen, Ekonomi dan Akutansi (JUMEA) fokus pada riset tentang Manajemen, Akuntansi dan Ekonomi. Pendekatan metode penelitian yang dilakukan yaitu: Kuantitatif, Kualitatif, dan Kuantitatif-Kualitatif. Bidang kajian Jurnal Manajemen, Ekonomi dan Akutansi (JUMEA) , yaitu: Accounting and Auditing, Bank and Financial Management, Business Informatics, Business Logistics, Economics, Entrepreneurship and small business management, International Business, Management Tourism, Financial Management, Human Resource Management, Organizational Behavior, Corporate Governance, Strategic Management, Operations Management, Change Management, Management Information Systems, Public Policy, Management Accounting, Business Law, Industrial Relations, Management of Sharia, Green Management, Entrepreneurship.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 27 Documents
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MURABAHAH DALAM HUKUM POSITIF DAN IMPLEMENTASI PADA PRAKTEK PEMBIAYAAN KONSUMEN Edih, Edih; Juhadi, Juhadi; Setiawan, Iwan
Jurnal Manajemen, Ekonomi dan Akutansi (JUMEA) Vol. 2 No. 2 (2025): Januari
Publisher : Merwin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69820/jumea.v2i2.173

Abstract

Penelitian ini dilatarbelakangi oleh praktek ekonomi yang berkembang kini semakin luas dan beragam. Karena itu diperlukan aturan-aturan hukum yang baru dan diperbaharui agar dapat mengatasi masalah-masalah ekonomi yang memerlukan penanganan hukum. Hukum akan kehilangan eksistensi dan fungsinya jika tidak mampu mengatasi masalah yang terjadi di masyarakat. Tujuan penelitian ini adalah untuk mengetahui murabahah dalam hukum positif dan implementasi pada praktek pembiayaan konsumen. Penelitian ini menggunakan metode deskriptif-analitis dan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa dinamika hukum Islam di Indonesia, dimulai dari masuknya Islam ke Indonesia hingga kini. Sempat mengalami akulturasi yang harmonis antara hukum adat dan hukum Islam serta diakui sebagai hukum yang hidup di Indonesia pada jaman penjajahan Belanda, hukum Islam pun mengalami masa surut ketika penjajah Belanda mengeluarkan kebijakan yang membatasi pemberlakuan hukum Islam. Sejak jaman kemerdekaan hingga reformasi, hukum Islam memainkan perannya kembali, dari sebatas pemberlakuan mengenai hukum perkawinan, waris, wakaf, hibah dan sadaqah hingga merambah kepada aspek regulasi yang menyangkut bentuk transaksi-transaksi ekonomi.
EFEKTIVITAS DISTRIBUSI ZAKAT UNTUK BEASISWA PENA BANGSA DI YDSF SURABAYA Dini Amelia Rusyadi; Nadhatus Dwi Ayu Rinjanik; Uswatun Hasanah; Yonan Anggianto; Lian Fuad
Jurnal Manajemen, Ekonomi dan Akutansi (JUMEA) Vol. 2 No. 2 (2025): Januari
Publisher : Merwin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69820/jumea.v2i2.250

Abstract

This study aims to determine the effectiveness of the scholarship funds implemented by the YDSF and the success of the distribution of scholarships to students and students, so that it can be known whether the acquisition of scholes received by the recipients of such scholes has a significant impact. If the YDSF wants to have an enormous impact on the beneficiaries, then the success of the “Pena Bangsa” scholarship program is even greater. The scholarship is used as a form of granting education funds given to students or students as an aid to the cost of education. The research method used is a qualitative method, i.e. data collected scientifically that is then analyzed and described to produce accurate data. The results of the research of the “Pena Bangsa” scholarship program are quite effective, it is demonstrated in the selection phase of the recipients of scholarships, the use of the budget, the benefits perceived by the beneficiaries, and the role of the YDSF in providing training to the receivers of scholes. Therefore, the Penna Bangsa scholarship program has had a positive impact on the recipients of Pena Bangsa scholes, both for orphaned and dhuafa students in Surabaya, where the students receive school fees, school equipment, and the provision of construction facilities.
PENGARUH STRUKTUR MODAL TERHADAP KINERJA KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI SEBELUM DAN SESUDAH PANDEMI COVID-19 Ghofar, Abdul; Nabiilah, Adinda Shafaa Nur
Jurnal Manajemen, Ekonomi dan Akutansi (JUMEA) Vol. 2 No. 2 (2025): Januari
Publisher : Merwin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69820/jumea.v2i2.145

Abstract

Amid tight competition and difficult economic conditions during the pandemic, making decisions about capital structure is important to sustain the business and avoid bankruptcy. Good Corporate Governance (GCG) is also considered an important component in the business decision-making process. As such, this study aims to examine the effect of capital structure on the financial performance of information technology companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022, considering GCG as a moderating variable and comparing the effect before and after the COVID-19 pandemic. The research method is qualitative-correlational, and a purposive sampling technique is used to achieve the research aim. The results of the quantitative descriptive analysis exhibit that capital structure affects financial performance in the overall period and the period after the Covid-19 pandemic, but has no effect in the period before the Covid-19 pandemic. GCG moderation results show that GCG does not strengthen the effect of capital structure in the overall period and the period before the Covid-19 pandemic, but enhances the effect of capital structure on financial performance in the period before the Covid-19 pandemic.
STRATEGI INOVATIF UNTUK PEMBERDAYAAN MASYARAKAT DAN PENGEMBANGAN WILAYAH DENGAN REKOMENDASI PRAKTIS : STUDI KASUS Amalia, Disa; Frinaldi, Aldri; Magriasti, Lince
Jurnal Manajemen, Ekonomi dan Akutansi (JUMEA) Vol. 3 No. 1 (2025): Juli
Publisher : Merwin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69820/jumea.v3i1.31

Abstract

Decentralization and local governance are important topics in the context of governance in Indonesia. Regional autonomy is the basis for giving authority to local governments in making decisions and managing resources at the regional level. Community empowerment and regional development are also the primary focus in achieving equitable and sustainable growth throughout Indonesia. This paper aims to describe the importance of decentralization in empowering communities and strengthening regional development in Indonesia. The research method used is a case study to analyze the implementation of decentralization and its effects on community participation and regional development. The research results show that decentralization has had a positive impact in empowering communities through active participation in local decision-making. In addition, sustainable regional development is also achieved through more effective allocation of resources and development programs based on local needs. However, there are still challenges that need to be addressed, such as regional disparities and a lack of local government capacity. Therefore, increasing the capacity of local governments, increasing community participation, and planning for sustainable development need to be the focus in efforts to optimize decentralization and strengthen local governance in Indonesia.
PENGARUH MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI SAMSAT KABUPATEN BENGKULU SELATAN Wahyudin, Sapto; Darma, Dito Aditia
Jurnal Manajemen, Ekonomi dan Akutansi (JUMEA) Vol. 3 No. 1 (2025): Juli
Publisher : Merwin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69820/jumea.v3i1.33

Abstract

Employee performance is one of the key factors that determine operational effectiveness and efficiency within an organization. In this context, the roles of motivation and work discipline become important and interesting to study further. This study aims to analyze the influence of motivation and work discipline on the performance of employees at SAMSAT Kabupaten Bengkulu Selatan. The research method is qualitative, with subjects consisting of administrative staff, supervisors, and senior management at SAMSAT Kabupaten Bengkulu Selatan. Data collection was conducted through in-depth interviews, observations, and documents, with data analysis conducted using qualitative data analysis techniques. The findings show that motivation and work discipline indeed play important roles in the performance of SAMSAT Kabupaten Bengkulu Selatan employees. Motivation, whether arising from financial incentives or recognition and appreciation for hard work, shows a significant influence in encouraging employees to work better. Meanwhile, work discipline is also proven to play a crucial role in employee performance, with employees who comply with regulations and work procedures tending to be more productive and efficient in carrying out their tasks. This study recommends that SAMSAT Kabupaten Bengkulu Selatan continue to promote and maintain the level of employee motivation through fair and equitable incentives, as well as recognition and appreciation for their hard work. On the other hand, the organization also needs to ensure the consistent and fair application and enforcement of work discipline to create a conducive and productive work environment.
PENGARUH GAYA KEPEMIMPINAN TRANSAKSIONAL TERHADAP PRESTASI DAN DISIPLIN KERJA DI PEMERINTAH DAERAH Zebua, Reza
Jurnal Manajemen, Ekonomi dan Akutansi (JUMEA) Vol. 3 No. 1 (2025): Juli
Publisher : Merwin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69820/jumea.v3i1.418

Abstract

This study aims to explore the extent to which transactional leadership style affects employee job performance and work discipline within local government organizations. The research adopts a quantitative approach with a correlational design and simple linear regression analysis to examine the relationships between the independent variable (transactional leadership) and its dependent variables (job performance and work discipline). The sample comprises 200 respondents selected via stratified random sampling from relevant agencies within the local government environment. The instrument used is a measured questionnaire that has been validated for validity and reliability using Cronbach’s alpha and construct validity techniques. Data were analyzed using statistical software to compute the coefficient of determination, regression coefficients, and significance tests. The results indicate a positive and significant relationship between transactional leadership and job performance (p < 0.05) as well as work discipline (p < 0.05), though the magnitude of the influence is relatively moderate. These findings suggest the need for leadership development programs that balance task recognition with efforts to enhance workplace discipline in the public sector.
KENDALA DAN STRATEGI PENGUATAN MANAJEMEN PERPUSTAKAAN, AKSES INFORMASI MASYARAKAT Lahagu, Rustam; Sitanggang, Parlindungan
Jurnal Manajemen, Ekonomi dan Akutansi (JUMEA) Vol. 3 No. 1 (2025): Juli
Publisher : Merwin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69820/jumea.v3i1.419

Abstract

Libraries are institutions that play a vital role in facilitating access to information, knowledge, and public literacy. The aim of this study is to determine the functions of management implemented by the Nias Regency Service of Library and Archives, to identify internal and external factors that influence the performance of management functions in increasing reading interest, and to determine the effectiveness of the implementation of existing management functions in enhancing services related to reading interest in that library. The library management functions at the Nias Regency Service of Library and Archives demonstrate a variety of aspects, including an emphasis on reading activities and the participation of staff members as well as the community in information access. There are different focal points regarding collection management, covering a diverse range of reading materials and the organization of programs that foster collaboration and discussion related to reading materials. Limited funding and resources are major constraints in the development of the library’s collection as well as in updating technology to improve information accessibility. Enhancing library management functions to be more effective and strategic is crucial to improve the availability and access to relevant collections, and to strengthen reading interest and public participation in reading activities at the Nias Regency Service of Library and Archives

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