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Hendri Rasminto
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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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STRATEGI PENGELOLAAN WAKAF TUNAI DI MASJID AGUNG BAITUL MA’MUR KOTA BANGKO KABUPATEN MERANGIN JAMBI Felly Pratama Putra; Putri Apria Ningsih; Nurfitri Martaliah
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 1 No. 3 (2024): September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v1i3.2513

Abstract

This study aims to determine the procedure for depositing waqf and knowing the management strategy of cash waqf funds at the Baitul Ma'mur Grand Mosque, Pematang Kandis Village, Bangko District, Merangin Regency. This research is a descriptive qualitative research with observation, interview, and documentation collection techniques, using data analysis techniques in the form of reduction, data presentation, and drawing conclusions. Then the validity of the data is carried out by triangulation. The results showed that 1) The procedure for receiving Waqf at the Baitul Ma'mur Grand Mosque, Pematang Kandis Village, Bangko District, Merangin Regency through buying and selling transactions based on the Qur'an, namely buying and selling between Allah and His servants based on or the basis used in buying and selling at the Baitul Ma'mur Great Mosque is Ali Imron verse 92 and At-Taubah verse 111, the sale made is the type described in the Qur'an as buying and selling between the servants of Allah and Allah which is generally categorized in the form of worship rather than muamalah. 2) Cash Waqf Fund Management Strategy at Baitul Ma'mur Great Mosque Pematang Kandis Village, Bangko District, Merangin Regency with the way of wakif relinquishing ownership of the property that was originally owned, to be used for the benefit of the people/mauquf 'alaih. With the release of the ownership, the waqf property becomes "belongs to Allah". To maintain the continuity of the benefits of the waqf property, the management of the waqf property is entrusted to the Wali/Nadzir with a cash waqf period, namely waqf muabbad or waqf forever, which from its use for the construction of the Great Baitul Ma'mur mosque, the funds have been allocated and realized in the physical form of the Baitul Ma'mur Grand Mosque building.
Penerapan Prosedur Audit Atas Persediaan Dalam Kegiatan Stock Opname Kantor Akuntan Publik (KAP) Nayla Fadhlika Rizqi; Endah Susilowati
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 1 No. 3 (2024): September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v1i3.2522

Abstract

The aim of this research is to find out which implementation of audit procedures for inventory in stock taking activities is in accordance with the audit standards set by the Indonesian Institute of Public Accountants (IAPI). The BC Public Accounting Firm (KAP) is an audit service provider office. The method used in this research is a qualitative descriptive method. Researchers use data collection techniques through observation, literature study and documentation. The data source used in this research is secondary data. The results of this research indicate that the inventory audit procedures in stock taking activities carried out by the KAP BC auditor team are in accordance with the previously designed audit program. The procedures for carrying out audits of financial reports at the BC Public Accounting Firm are in accordance with auditing standards set by the Indonesian Institute of Public Accountants (IAPI). The procedure consists of planning, preparation, implementation, checking the final inventory list, reviewing inventory checks, final results of opname, and stock adjustments
Penerapan Standar Profesional Akuntan Publik Dalam Perencanaan Audit KAP XYZ Shavira Aisyah Maharani; Endah Susilowati
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 1 No. 3 (2024): September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v1i3.2523

Abstract

This study aims to determine audit planning applied by XYZ Accounting Firm and comparing it with audit planning estabilished by Public Accountant Professional Standards in Indonesia. Descriptive qualitative method is used involving interview and oservation techniques for data collections. The results state that the audit planning carried out by XYZ Accounting Firm consists of 8 stages, namely: 1) Client acceptance and initial audit planning; 2) Understanding the business entity; 3) Assessing business risks; 4) Establishing preliminary analytical procedures; 5) Determining materiality; 6) Understanding the internal control system; 7) Assess the risk of fraud and; 8) Develop an audit program. After comparing the data, it can be concluded that the implementation of audit planning implemented by XYZ Accounting Firm is in accordance with the audit planning established by the Public Accountant Professional Standards.
PENGARUH PERSEPSI MASYARAKAT TENTANG WAKAF UANG TERHADAP MINAT BERWAKAF UANG DI MASJID JAMI’BAITU NUR DESA BERINGIN SANGGUL KABUPATEN MERANGIN Holil Kibron; Sucipto Sucipto; M.Taufik Ridho
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 1 No. 3 (2024): September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v1i3.2576

Abstract

This study discusses the influence of public perceptions of cash waqf on interest in cash woaf at the Jami'baitu Nur Mosque, Beringin Sanggul Village, Merangin Regency. The research is a quantitative research, collecting data using questionnaires. The sample in this study was the community of Beringin Sanggul Village, Merangin Regency. totaling 90 people. The research data obtained r Square of 0.873 and the I test showed that people's perceptions of cash waqf (X) had a significant effect on interest in cash wauf, this was indicated by the tcount of public perceptions of cash waqf of 8.713, with a table of 1.662, the perception variable the community regarding cash waqf has a significant effect on interest in cash waqf. In other words, between variable V and variable Y there is a significant influence. The results of this study suggest that those who have a deeper understanding of cash waqf always provide more understanding and attention to the community, so that more and more people are interested in carrying out cash waqf.
ANALISIS PENGGUNAAN FITUR SHOPEE PAYLATER DALAM PERSPEKTIF MAHASISWA PERBANKAN SYARIAH FEBI UIN STS JAMBI Salsadila Habiba; Sissah Sissah; Erwin Saputra Siregar
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 1 No. 3 (2024): September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v1i3.2582

Abstract

This study aims to Analyze the Use of the Shopee PayLater Feature from the perspective of Islamic banking students at FEBI UIN STS Jambi. Shopee PayLater is one of the payment features that allows users to buy now and pay later with or without installments. This study uses a qualitative approach with a descriptive method, where data is collected through in-depth interviews with students who actively use the Shopee PayLater feature. The results obtained through findings and research can be concluded. The use of the Shopee PayLater Feature by Students causes increased spending and debt in the future, which can ultimately harm their personal finances if not managed properly after they use Shopee PayLater. This is proven by as many as 70% of informants consuming goods or services continuously exceeding their actual needs without seeing whether the goods or services consumed have benefits that are only used for social status.Positive and Negative Impacts of Using the Shopee PayLater Feature due to several aspects, namely. Positive Impact: Reducing Stress, Keeping Up with the Times, Increasing Self-Confidence. Negative Impacts: Wasteful, Addiction to excessive shopping, Risks if not in accordance with income, interest rates that continue to rise, many victims are trapped. Also, the Reasons Why Students Misuse the Use of the Shopee PayLater Feature The reason why students often misuse the use of Paylater is due to excessive use of Paylater, use of limits that are not in accordance with certain rules and are often tempted by discounts & promos given so that they have not been able to apply, namely the suitability between consumption and income.
PENGARUH LITERASI KEUANGAN DAN PERILAKU KEUANGAN ANGGOTA TERHADAP PENDAPATAN KOPERASI MITRA DHUAFA CABANG KEDUNGBANTENG KABUPATEN TEGAL Asep Saeful Alam; Dwi Harini; Yenny Ernitawati
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 1 No. 3 (2024): September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v1i3.2612

Abstract

The importance of financial literacy and good financial behavior in improving the economic well-being of cooperative members is paramount. The lack of educational and training programs focused on enhancing financial literacy and behavior within cooperatives potentially limits the income growth of members. Cooperatives, as microfinance institutions, are expected to significantly contribute to increasing their members' income through better financial education and management. This study aims to analyze the influence of financial literacy and financial behavior on the income of members of the Mitra Dhuafa Cooperative, Kedungbanteng Branch, Tegal Regency. The research method used is a quantitative approach with a survey method. The population of this study includes all members of the Mitra Dhuafa Cooperative, Kedungbanteng Branch, Tegal Regency. The sample of the study consisted of 98 respondents selected through random sampling. Data collection was conducted using questionnaires that have been tested for validity and reliability. The results showed that financial literacy (X1) partially has a significant effect on income. This is indicated by a t-value of 7.538, which is greater than the t-tabel value (1.661) with a significance of 0.000 < 0.05. Members' financial behavior (X2) also partially has a significant effect on income, with a t-value of 2.456, which is greater than the t-tabel value (1.661) at a 5% significance level. Simultaneously, financial literacy and members' financial behavior significantly affect the cooperative's income. This is shown by an F-value of 394.195, which is greater than the F-tabel value (3.938) with a significance of 0.000 < 0.05.
Analisis Implementasi PPh 21 Non Pegawai Melalui e-Bupot 21 Dalam Pemadanan NIK-NPWP di PT ETA Febi Pertiwi Riyanti Achmad; Fauzan Akbar Albastiah
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 1 No. 3 (2024): September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v1i3.2625

Abstract

PT ETA is a construction service company that also fulfills its tax obligations as a taxpayer, one of which is implementing the Income Tax Article 2 mechanism. Income Tax Article 21 is a type of tax that frequently undergoes refinements to facilitate its implementation. Through the Director General of Taxes Regulation Number PER-2/PJ/2024 and the integration of NIK-NPWP matching, it is expected to improve taxpayer compliance. This study aims to understand the calculation, withholding, and reporting mechanisms of Income Tax Article 21, analyze the compliance of its implementation, and prove that e-Bupot 21 can support the NIK-NPWP matching issue. The research method used is qualitative with a descriptive analysis approach through observation, interviews, and trials to objectively present the analysis results. The study results indicate that PT ETA has complied with the Director General of Taxes Regulation Number PER-2/PJ/2024 but violated Article 3 Paragraph 3 of the Republic of Indonesia Law Number 28 of 2007. Additionally, the implementation of NIK-NPWP matching in PMK 136 of 2023 has been well-executed in the 2024 tax year.
OVERVIEW STUDI KELAYAKAN BISNIS Mairani Adelia; M. Abiyyu Wadi; Suci Haryanti
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 1 No. 4 (2024): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v1i4.3107

Abstract

A Business Feasibility Study is a vital element in the planning and development of a new venture, aiming to evaluate a business idea's potential success and feasibility before its implementation. This article discusses the importance of a business feasibility study, describing an evaluation process that involves economic, technical, legal, market and financial aspects. By conducting a thorough feasibility study, entrepreneurs can identify risks, minimize losses, and ensure efficient use of resources. The article also highlights the various stages in a feasibility study, from idea implementation to execution, as well as the necessary primary and secondary data sources for the analysis of the operational, industrial, and remote environments. Findings show that a comprehensive business feasibility study is an essential foundation for planning and running a business successfully, as well as providing strategic guidance for better decision-making.
PERAN BANK INDONESIA DALAM PENGEMBANGAN TRANSAKSI UANG DIGITAL Nur Riadoh Rangkuti; Muhammad Irwan Padli Nasution
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 1 No. 4 (2024): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v1i4.3108

Abstract

This review examines the strategic role of Bank Indonesia (BI) in encouraging the adoption and development of digital currency transactions in Indonesia. Through various initiatives, BI aims to create a digital transaction ecosystem that is safe, efficient and inclusive. Bank Indonesia plays an active role in educating the public about the use of digital money, increasing digital literacy, and building trust in digital transactions. Through this multilateral role, BI aims to encourage the growth of digital currency transactions in Indonesia which is expected to increase efficiency, inclusiveness and competitiveness of the national economy.
Dampak E-commerce Terhadap Perkembangan Digital Vivi Kumala Sari; Muhammad Irwan Padli Nasution
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 1 No. 4 (2024): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v1i4.3113

Abstract

E-commerce telah menjadi utama dalam perkembangan digital, mengubah cara berbisnis, berbelanja, dan berinteraksi dengan dunia digital. Dampaknya meluas membentuk digital secara mendalam dan dapat memperburuk ekonomi di beberapa daerah.

Page 2 of 30 | Total Record : 300

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