cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Hendri Rasminto
Contact Email
jaemofficer@gmail.com
Phone
+6289669609417
Journal Mail Official
hendri@kampusakademik.co.id
Editorial Address
Jl.Pedurungan Kidul IV Semarang
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 17   18   19   20   21 
DAMPAK GAGAL BAYAR (DEFAULT) SUKUK IJARAH PT BERLIAN LAJU TANKER TERHADAP INVESTOR DAN PASAR KEUANGAN SYARIAH Salsabila Putri Tsarwah; 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.v2i2.5092

Abstract

Sukuk Ijarah is a certificate that contains the name of the owner and symbolizes ownership of assets that aim to be leased, or ownership of benefits, and or ownership of services according to the number of securities purchased in the hope of getting profit from the rental proceeds that are successfully realized based on ijarah transactions. In addition to Islamic bonds being able to benefit, Islamic bonds can also pose a risk, one of which is the risk of default. PT Berlian Laju Tanker, Tbk (BLTA) is one of them, this incident certainly has a significant impact on investors and the credibility of the Islamic financial market in Indonesia. Therefore, this article discusses the impact of PT Berlian Laju Tanker's sukuk ijarah default on investors and Islamic financial markets. The method used in this research is a descriptive qualitative approach, using secondary data from journals and sources. The results showed that this default was caused by the application of a fixed interest system in the ijarah reward scheme which is contrary to the principle of profit sharing in Islamic finance as well as the use of sukuk funds to pay old debts, not for productive activities. The impact of this incident includes financial losses for investors, decreased trust in sukuk, and reduced liquidity in the Islamic financial market. In addition, this case has encouraged regulators such as the Financial Services Authority (OJK) and the National Sharia Council of the Indonesian Ulema Council (DSN-MUI) to tighten regulations to improve transparency and investor protection in sukuk issuance
TEORI PRODUKSI PENDEKATAN ISOCOST – ISOQUANT (LONGRUN) Samuel Revaldo Jeverson Siboro; Roma Uli Maria Situmeang; Olive Katrina Joyanka Sihombing; Josua Pane; Fredy Syahputra
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.v2i2.5093

Abstract

This study aims to analyze production theory in the long run using the isocost and isoquant approach as graphical and analytical tools. In long-run production theory, all inputs are considered variable, allowing firms to adjust the combination of production factors to achieve maximum efficiency. The isoquant approach illustrates various combinations of inputs that produce the same level of output, while the isocost line represents combinations of inputs with the same total cost. The optimal production point is reached when the isoquant curve is tangent to the isocost line, indicating the input combination that minimizes cost for a given level of output. This study highlights that understanding these concepts is crucial for production managers and decision-makers in designing cost-efficiency strategies and improving productivity. Through this approach, firms can achieve an efficient and sustainable production equilibrium in the long run.
Peran Kebijakan Moneter Terhadap Pertumbuhan Ekonomi Nasional Wahyu Muh. Syata; Hikmayani Subur
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.v2i2.5094

Abstract

This research examines the impact of monetary policy on Indonesia's national economic growth through a qualitative approach using the literature study method. The main focus is to analyze the effectiveness of the monetary policy instruments used by Bank Indonesia, namely the benchmark interest rate (BI-7 Day Reverse Repo Rate), open market operations (OMO), and minimum reserve requirements in creating macroeconomic stability. The research results show that monetary policy plays a vital role in influencing national economic growth, but its effectiveness is affected by various external and internal factors. Expectations of economic actors, global macroeconomic conditions, domestic economic structure, and alignment with fiscal policy are determining factors for the success of monetary policy. Research also reveals that the management of the money supply and appropriate interest rates can encourage investment, increase consumption, and create jobs that play a crucial role in sustainable economic growth. To achieve optimal results, Bank Indonesia needs to implement monetary policy with balance and precision, and coordinate with the government's fiscal policy.
ANALISIS STUDI KELAYAKAN BISNIS UMKM TOKO HILMIAS DI KECAMATAN BENGKALIS : TINJAUAN DARI ASPEK MANAJEMEN ,ASPEK HUKUM, PASAR DAN PEMASARAN, DAN ASPEK SUMBER DAYA MANUSIA M. Farid Ilham; Mimi Nazrah; Gustrina Sari; Puji Afriyeni
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.v2i2.5108

Abstract

This research aims to analyze the business feasibility of Toko Hilmi AS which is engaged in creative products in the form of buckets from five main aspects, namely law, market and marketing, management, and human resources (HR). This research uses a descriptive qualitative method with a case study approach conducted through interviews, direct observation, and document studies. The results showed that Toko Hilmi AS has fulfilled the business legality aspect through the ownership of a Business Identification Number (NIB), and has carried out a marketing strategy that adapts to market trends and needs. The simple yet efficient management structure and reward system for employees are also an added value in the HR aspect. These findings indicate that Toko Hilmi AS is a viable business to be further developed by strengthening the recording system and digital promotion.
ETIKA PEGAWAI KANTOR DALAM PERSPEKTIF ISLAM: IMPLEMENTASI NILAI-NILAI AKHLAKUL KARIMAH DI LINGKUNGAN KERJA Alfera Rahmawati; Anik Faseha; Nasrun Harahap
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.v2i2.5110

Abstract

Employee ethics are an important factor that supports the creation of a positive work culture foundation and can improve employee professionalism in an organization, institution, or office. The purpose of this study is to determine the ethics of office employees from an Islamic perspective and the implementation of moral values ​​in the work environment, the research method used is a qualitative descriptive approach through library research, the results of the study show 1) Office employee ethics are moral and behavioral guidelines that must be adhered to by every worker in carrying out their professional duties, 2) in Islam, ethics are closely related to moral science, which is a discipline that discusses various moral virtues and how to obtain them so that humans can adorn themselves with commendable qualities, 3) Akhlakul Karimah is a rule or norm that regulates the relationship between humans, God and the universe, Akhlakul Karimah is interpreted as a commendable trait or good deeds. Akhlakul Karimah shows the perfection of a person's faith in Allah SWT. which includes the noble character in Islam, namely, patience, sincerity, humbleness, honesty, trustworthiness, forgiveness and contentment, 4) The code of professional ethics is a norm that is accepted and applied by a professional group to provide guidance to its members regarding the behavior that should be.
Dinamika Implementasi PPh Pasal 23 pada Sektor Usaha Kecil dan Menengah (UKM): Studi Fenomenologi di Kota Medan Putri Norlayli Mustakim; Uci Fadillah; Siti Khairani Arfandi
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.v2i2.5111

Abstract

This study analyzes the dynamics of implementing Income Tax Article 23 (PPh Pasal 23) among Small and Medium Enterprises (SMEs) in Medan City using a phenomenological approach. Data were collected through in-depth interviews with 12 SME owners who had fulfilled PPh Pasal 23 obligations for at least two years. Four critical themes were identified: (1) limited understanding of tax objects and mechanisms, (2) administrative challenges in digital systems (e-billing and e-SPT), (3) perceptions of fiscal injustice due to double taxation and inequality with informal sector competitors, and (4) the role of external pressures from business partners in driving compliance. The research highlights the disparity between regulatory design and SMEs' adaptive capacity, as well as the psychosocial complexity in internalizing tax obligations. Policy implications emphasize the need for contextual education, simplified administrative systems, equitable law enforcement, and multi-stakeholder collaboration to build an inclusive compliance ecosystem.
Analisis Arsitektur Data dalam Database Perusahaan E-Commerce: Studi Kasus Shopee Dinda Audia Syahira; Muhammad Irwan Padli Nasution
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.v2i2.5112

Abstract

The development of information technology has driven the rapid growth of the e-commerce industry. In a digital business environment like Shopee, efficient data management and architecture are key to supporting scalability, transaction speed, and data-based decision making. This study aims to analyze the data architecture used in the Shopee e-commerce platform, including the storage structure, data integration, and processing systems used. This research method is qualitative with a literature study approach and case study analysis based on technical publications and trusted sources. The results show that Shopee adopts a cloud-based distributed data architecture with the use of big data and microservices technology to support operational and analytical needs. The conclusion of this study emphasizes the importance of importance, scalability, and security in data architecture design for modern e-commerce companies.
Konsep Pemikiran Ekonomi Ibnu Khaldun dan Keterkaitannya dengan Teori Ekonomi Masa Kini (Studi Analisis Konsep Ekonomi dalam Kitab Muqaddimah) Dwi Septianingrum; Hendestri Br Sembiring; M. Faisal Haririe; Sawaluddin Harahap; Fitri Hayati
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.v2i2.5114

Abstract

This research discusses Ibn Khaldun's economic thought in Muqaddimah and its relationship with modern economic theories. Ibn Khaldun developed an economic approach that integrates with the social, political, and moral aspects of society, emphasizing the importance of social solidarity (asabiyyah), the role of the state in maintaining distribution justice, and the rejection of economic practices that harm society. Some key concepts such as the cycle of civilization, work specialization, and proportional tax policy show that Ibn Khaldun's ideas far predate Western economic thinkers. The methodology used in this research is a literature study with a qualitative approach, using Ibn Khaldun's original works and relevant academic literature. The results of the study show that Ibn Khaldun's thought is still very relevant in facing economic challenges today, especially in terms of justice, ethics, and sustainability. Therefore, his thoughts should be used as a foothold in formulating economic policies that are more inclusive and oriented to the welfare of society.
URGENSI PENERAPAN LAPORAN KEUANGAN DALAM MENINGKATKAN KINERJA UMKM Puspita Abdillah Fitria; Salsabila Febri Nurdiani; Ghefira Restu Pangesti; Berliana Amelia Putri; Neffryda Yuandana Arisqika
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.v2i2.5119

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis sebagai penggerak utama perekonomian nasional, terutama dalam penyerapan tenaga kerja dan pemerataan kesejahteraan masyarakat. Salah satu tantangan terbesar yang dihadapi oleh pelaku UMKM adalah kurangnya sistem pengelolaan keuangan yang kuat. Laporan keuangan menjadi instrumen yang penting dalam menilai kinerja usaha, memberikan informasi kepada pihak yang berkepentingan, serta memudahkan akses terhadap permodalan dari lembaga keuangan. Penelitian ini bertujuan untuk mengkaji pentingnya laporan keuangan dalam pertumbuhan UMKM melalui pendekatan kualitatif dengan metode studi pustaka. Kajian ini menunjukkan bahwa dengan pengelolaan keuangan yang baik dan kemajuan sistem usaha, UMKM dapat terus berkembang secara berkelanjutan, bahkan dari skala mikro hingga menjadi entitas usaha yang besar. Berdasarkan temuan tersebut, disarankan agar pemerintah dan lembaga terkait meningkatkan sosialisasi untuk menyediakan pelatihan akuntansi praktis, serta memfasilitasi akses teknologi pencatatan keuangan yang mudah digunakan. Dengan demikian, UMKM dapat menyusun laporan keuangan yang lebih rapi, mendukung perencanaan usaha, dan memperkuat daya saing dalam jangka panjang.
PERAN AKUNTANSI DALAM MENINGKATKAN TRANSPARANSI DAN KINERJA KEUANGAN PERUSAHAAN Nurfadhilah Tahara Ditya; Silvia Puspitasari; Ahmad Rifa’i Harahap; Nabilah Syakirah; Syuhada Ikhsan
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.v2i2.5121

Abstract

Penelitian ini bertujuan untuk menganalisis peran akuntansi dalam meningkatkan transparansi dan kinerja keuangan perusahaan. Transparansi laporan keuangan memungkinkan para pemangku kepentingan membuat keputusan berdasarkan informasi yang akurat dan tepat waktu. Dengan pendekatan kualitatif deskriptif melalui studi literatur, penelitian ini menunjukkan bahwa akuntansi berperan penting dalam penyediaan informasi yang andal, standarisasi pelaporan, serta validasi melalui audit internal. Transisi ke akuntansi berbasis akrual memperkuat akuntabilitas dan kesesuaian dengan standar internasional. Audit juga berperan dalam mengidentifikasi kesalahan, meningkatkan kepercayaan, dan mendorong akuntabilitas manajemen. Kombinasi praktik akuntansi yang baik, teori akuntansi, dan audit yang efektif berkontribusi pada transparansi yang mendukung keberlanjutan dan kinerja jangka panjang perusahaan.

Page 19 of 30 | Total Record : 300

 17   18   19   20   21 

Filter by Year

2024 2025


Reset
Filter By Issues
All Issue Vol. 2 No. 4 (2025): Desember Vol. 2 No. 3 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  September Vol. 2 No. 2 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  Juni Vol. 2 No. 1 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  Vol. 1 No. 4 (2024): Desember Vol. 1 No. 3 (2024): September