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JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Published by CV Kampus Akademik Publising
ISSN : 30629586     EISSN : 30627974     DOI : https://doi.org/10.61722/jaem.v1i2.1512
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN (JAEM) berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi. berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek Ekonomi, Bisnis dan Akuntansi. Jurnal ini memberikan ruang bagi para peneliti untuk berdiskusi, mengejar dan meningkatkan pengetahuan di bidang Ilmu Ekonomi Bisnis dan Akuntansi yang terus berkembang. Artikel dapat ditulis dalam bahasa Inggris atau bahasa Indonesia Jurnal ini terbit 1 tahun
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 300 Documents
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Analisi Strategi Pengembangan KSPPS Hanad Quwais Sembada Purwokerto Melalui Pendekatan Analisis Space Matriks Amalia Kartika; Latifah Nurmaulida Aulia Rahmah; Iqbal Rafly Prasetyo; Yoiz Shofwa Shafrani
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 2 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i2.5032

Abstract

This study aims to analyze the development strategy of the Hanada Quwais Sembada Sharia Savings and Loan Cooperative (KSPPS) Purwokerto Branch. And Sharia Financing Cooperative (KSPPS) Hanada Quwais Sembada Purwokerto Branch through the Strategic Position and Action Evaluation (SPACE) Matrix approach. Strategic Position and Action Evaluation (SPACE) Matrix approach. The method used is qualitative with data collection techniques in the form of interviews and observations. The results analysis shows that KSPPS Hanada Quwais Sembada Purwokerto Branch is located in the aggressive quadrant in the SPACE Matrix, which means that the cooperative has internal strengths and great external opportunities to grow. and great external opportunities to grow. The strategic implications of this position include developing digital-based products and services, diversifying business, strengthening marketing and branding, and establishing partnerships. marketing and branding, and establishing strategic partnerships. With this strategy, it is expected that KSPPS Hanada can streng then its competitive position in the market and increase the number of customers significantly.
HUBUNGAN ANTARA TINGKAT PENDAPATAN DAN PILIHAN KONSUMSI BERDASARKAN TEORI ORDINAL Icha Lesmana; Iyana Tasya Br Ginting; Julia Dewi Sari Siahaan; Reza Rumapea; Yesica Kris Cinta Saragih
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 2 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i2.5033

Abstract

This research aims to analyze the relationship between income levels and consumer consumption choicesbased on ordinal theory. In this theory, consumer preferences are illustrated through indifference curves and budget lines, without the need to measure utility quantitatively. Using a qualitative descriptive approach and literature study methods, this research finds that changes in income levels affect consumption realization, even though consumer preferences remain stable. A simulation of the consumption of two goods (rice and chicken) shows that an increase in income allows consumers to move to a higher indifference curve, reflecting a greater level of satisfaction. These results reinforce the relevance of ordinal theory in explaining consumption behavior in dynamic economic conditions.
PERKEMBANGAN TEORI AKUNTANSI DALAM ARUS GLOBALISASI: PERSPEKTIF KRITIS DAN HISTORIS Lizet Nehemia Tarigan; Arizaldi Fachturian; Kayla Amalia Savitry; Ernanda Berlian Putriadi; Laila Fitri
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 2 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i2.5034

Abstract

Penelitian ini bertujuan mengkaji perkembangan teori akuntansi dalam konteks arus globalisasi melalui historis dan kritis dengan menggunakan metode Systematic Literature Review (SLR). Globalisasi telah membawa perubahan signifikan terhadap praktik dan teori akuntansi, termasuk adopsi standar internasional dan tuntutan transparansi informasi keuangan. Penelitian ini menggunakan sumber penelitian dari jurnal yang relevan. Artikel yang dipilih memiliki topik penelitian yang sejenis, yaitu pembahasan teori akuntansi, perkembangan, dan implementasinya. Dari sudut pandang historis dan seiring berjalannya waktu, akuntansi terus berkembang dengan adanya revolusi industri, globalisasi, serta digitalisasi yang mendorong adopsi sistem berbasis teknologi.
STRATEGI PENGUATAN MARKETING SKILL DI ERA DIGITAL: ANALISIS KOMPETENSI DAN DAMPAKNYA TERHADAP KINERJA PENJUALAN Imel Santika Siregar; Zuhrinal M. Nawawi
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 2 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i2.5043

Abstract

Digital transformation has significantly reshaped the marketing landscape, requiring entrepreneurs and sales personnel to possess strong digital marketing competencies. This study aims to analyze strategies for strengthening marketing skills in the digital era and their impact on sales performance, particularly in the SME sector. The method used is a literature study with a qualitative approach, focusing on scientific articles from 2020–2024. The analysis reveals that digital marketing skills, such as social media use, SEO, and content marketing, positively influence sales target achievement. Competencies in digital data analysis, product knowledge, and creativity in marketing campaigns have been shown to improve sales effectiveness. However, several challenges remain in implementation, such as limited human resources, technological infrastructure, and cybersecurity. Therefore, strengthening marketing skills must be supported by continuous training and systemic support to optimally impact business growth.
STRATEGI MENINGKATKAN MARKETING SKILL SECARA CEPAT DAN EFEKTIF Mulia Syahputri; Zuhrinal M. Nawawi
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 2 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i2.5044

Abstract

This study aims to analyze effective strategies to rapidly enhance marketing skills among individuals and target groups. In the dynamic digital era, mastering marketing skills is a key factor in improving competitiveness and business success. The research employs a qualitative approach using library research and document analysis, reviewing literature, previous studies, and related documents on marketing skill development. The findings reveal that effective marketing skill enhancement strategies integrate experiential learning, digital literacy, adaptive learning technology, social networks, and optimal resource management. Active and self-directed learning approaches accelerate skill acquisition, while digital literacy and utilization of digital marketing tools are essential prerequisites. Social networks and practitioner communities strengthen collaboration and innovation, whereas adaptive technology personalizes learning processes for greater efficiency. The study also identifies barriers such as limited technology access and resistance to new learning methods, which can be overcome through flexible program design and blended learning. In conclusion, this comprehensive and integrative strategy not only improves individual competencies but also significantly impacts business growth and competitiveness in the digital era. These findings are expected to serve as a reference for educational institutions, business actors, and training providers in developing innovative and sustainable marketing skill enhancement programs.
ANALISIS PENERAPAN PEMOTONGAN PAJAK PENGHASILAN PASAL 26 ATAS DIVIDEN WAJIB PAJAK LUAR NEGERI DI PERUSAHAAN PERBANKAN Diva Alexsa Putri; Suci Novia Audira; Cahaya Fadillah
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 2 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i2.5045

Abstract

This study aims to analyze the implementation of Income Tax (PPh) Article 26 withholding on dividends paid to Foreign Taxpayers (WPLN) in banking companies. The research employs a literature review approach, examining empirical data and tax theories related to the process of withholding, depositing, reporting, and the administration of supporting documents such as the DGT Form and Certificate of Residence (CoR). The results indicate that although the withholding and depositing mechanisms of Article 26 Income Tax in banking companies, particularly at PT Bank Pembangunan Daerah Jawa Timur, have generally complied with regulations, challenges remain in reporting and document completeness. Incomplete documentation leads to the application of the default 20% tax rate and poses risks of sanctions and reduced confidence from foreign investors. Key factors influencing compliance include the understanding of tax staff, outreach to foreign taxpayers, and the integration of administrative systems. This study recommends strengthening administrative systems, enhancing education, and fostering collaboration between tax authorities, banks, and foreign taxpayers to improve the effectiveness and compliance of Article 26 Income Tax implementation and to support the optimization of state revenue.
PRINSIP KEHATI-HATIAN DALAM PERBANKAN DAN AKAD MURABAHAH Rimarshanda Anugrahita; Baidhowi Baidhowi
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 2 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i2.5048

Abstract

Islamic banking, as an integral part of the national financial system, possesses distinctive characteristics that differentiate it from conventional banking, particularly in its adherence to the principles of Islamic law. One of the fundamental principles that must be upheld by Islamic financial institutions is the prudential principle. This principle serves not only as a risk control mechanism but also as a reflection of the moral and legal responsibilities of financial institutions toward their customers and society at large. This paper aims to examine the implementation of the prudential principle within Islamic banking contracts, particularly in murabahah financing contracts, and to explore the urgency of legal protection for customers as the more vulnerable party in contractual relationships. The research applies a normative juridical approach by analyzing relevant legislation and combining it with conceptual and philosophical insights, particularly Gustav Radbruch’s theory of justice, which emphasizes legal certainty, justice, and utility. The findings reveal that although prudential principles are formally regulated, the practical application still presents potential imbalances and vulnerabilities for customers. Therefore, the prudential principle must be implemented substantively through transparent, accountable, and consumer-oriented governance. Consistent and comprehensive application of the prudential principle will not only strengthen public trust in Islamic financial institutions but also serve as a vital foundation for the stability and sustainability of the Islamic banking sector in Indonesia.
Pengaruh pertumbuhan ekonomi & upah minimum terhadap kemiskinan di kota surabaya Qitfirul Aziz Januar; Imam Mashuri
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 2 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i2.5058

Abstract

This study aims to analyze the effect of economic growth and minimum wages on poverty rates in the city of Surabaya. Although Surabaya is the center of economic growth in East Java, poverty is still a problem that requires serious attention. This study uses a quantitative approach with secondary data from the Central Statistics Agency (BPS) and related agencies during the period 2018–2024. The analysis method used is multiple linear regression to determine the relationship between the independent variables (economic growth and minimum wages) and the dependent variable (poverty rate). The results of the study indicate that economic growth has a significant and negative effect on poverty rates, meaning that increasing economic growth tends to reduce poverty rates. Meanwhile, the minimum wage does not show a significant effect, indicating that the minimum wage policy has not been fully effective in reducing poverty rates in Surabaya. These findings demonstrate the importance of synergy between inclusive economic growth and targeted social policies to reduce poverty sustainably.
Pengaruh Kesesuaian Kualitas Produk Terhadap Kepuasan Konsumen Skincare Dengan Iklan Influencer Tasya Farasya Nabila Keysha Mutmainah; Dwi Septianingrum; Laila Fitria; Fawwaz Akif Prayoga; Arsyadona Arsyadona
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 2 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i2.5063

Abstract

This study was conducted to understand the relationship between the suitability of product quality and influencer advertising by Tasya Farasya on consumer satisfaction with skincare products. A quantitative approach was used, employing the Chi-Square test method to examine the significance of the relationship between two categorical variables: product quality suitability (suitable or not suitable) and consumer satisfaction (satisfied or not satisfied). The primary data was obtained through a survey distributed to 30 consumers of skincare products who follow influencer Tasya Farasya on social media. The analysis results show a strong correlation between product quality suitability and the level of consumer satisfaction. When the product quality meets expectations, consumers tend to experience higher satisfaction. The Chi-Square test resulted in a significance value of 0.004, which is lower than 0.05, indicating a significant effect. Both variables show a notable relationship. From the analysis, it can be concluded that the quality of products promoted by influencers plays an important role in shaping consumer perception, and consumer satisfaction is influenced by the quality of the skincare products they use.
PERAN TEORI AKUNTANSI DI ERA DIGITAL DALAM PENGEMBANGAN PASAR MODAL Friska Ayu Ruliyana; Syahwa Fara Dila; Zaskia Fitri Nuraini; Mikhael Anthoni Irawan; Maulidia I'anatul Khasanah
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 2 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i2.5076

Abstract

Artikel ini membahas peran dan transformasi teori akuntansi di era digital serta implikasinya terhadap pengembangan pasar modal. Perkembangan teknologi informasi telah mendorong perubahan signifikan dalam praktik akuntansi, dari sistem manual menjadi digital yang terintegrasi. Teknologi seperti kecerdasan buatan, blockchain, dan cloud computing memperkuat prinsip akuntansi yang relevan, andal, dan efisien. Di sisi lain, pasar modal juga mengalami digitalisasi dengan munculnya platform investasi digital yang mempermudah akses bagi masyarakat luas. Penelitian ini menggunakan metode studi pustaka untuk menganalisis teori dan temuan dari berbagai literatur. Hasil pembahasan menunjukkan bahwa transformasi digital tidak hanya mempercepat proses akuntansi dan transaksi pasar modal, tetapi juga menuntut pembaruan teori akuntansi agar selaras dengan praktik kontemporer, meningkatkan transparansi, literasi digital, serta partisipasi investor ritel. Meski memberikan berbagai manfaat, era digital juga menghadirkan tantangan baru seperti keamanan data dan keandalan informasi. Oleh karena itu, diperlukan sinergi antara akuntan, investor, dan regulator dalam mengelola perubahan ini untuk mendukung stabilitas dan pertumbuhan pasar modal di era digital.

Page 18 of 30 | Total Record : 300

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