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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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Elastisitas Pendapatan dan Pola Konsumsi Rumah Tangga: Studi pada Masyarakat Perkotaan Menengah Erickson Sinaga; Mario Purba; Wendi Rehan Situmorang; Gracelino Prasetyo Nainggolan; Jogi Situmorang; Ruben Boot
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.v2i2.5124

Abstract

This study aims to explore the relationship between income and household consumption patterns among urban middle-class families. Using secondary data from Indonesia’s Central Bureau of Statistics (BPS) for 2022–2023, the research analyzes income elasticity across four categories: rice, clothing, dining out, and vacations. The results classify rice and clothing as normal goods, while dining out and vacations are identified as luxury goods. These findings align with Engel’s Law, indicating a shift in consumption from basic needs to lifestyle and leisure as income increases. The study provides useful insights for businesses and policymakers in designing strategies tailored to urban middle-class consumer behavior.
EFIKASI DIRI DAN PENDIDIKAN KEWIRAUSAHAAN TERHADAP MINAT BERWIRAUSAHA SISWA SMK Hanifah Nur Jannah
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.v2i2.5132

Abstract

This study aims to determine the effect of self-efficacy and entrepreneurship education on students' entrepreneurial interest. The study used a survey method with a quantitative approach. The population in this study were all class XI students majoring in Marketing at SMK Negeri 1 Tasikmalaya which amounted to 140 people, with a saturated sample technique. Data were collected through questionnaires and analyzed using multiple linear regression. The results of the analysis show that self-efficacy has a positive and significant effect on entrepreneurial interest, with a t value of 2.565 and a significance of 0.011. Entrepreneurship education also has a positive and significant effect on entrepreneurial interest, with a t value of 6.704 and a significance of 0.000. Simultaneously, self-efficacy and entrepreneurship education have a positive and significant effect on students' entrepreneurial interest, with a calculated F value of 36.277 and a significance of 0.000 and with an R2 value of 34.6%. These findings confirm that strengthening self-efficacy and optimizing entrepreneurship education programs have an important role in increasing entrepreneurial interest among vocational students, especially in the field of marketing.
ANALISIS MEKANISME PEMUNGUTAN, PELAPORAN, DAN EFEKTIVITAS PAJAK PENGHASILAN PASAL 22 DI INDONESIA Ayu Hani Marsani Tanjung; Fadillah Syafitri; Zahir Muhammad Fadhilah 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.v2i2.5135

Abstract

Income Tax Article 22 (PPh Article 22) is a tax imposed on certain activities, such as imports, sales, and procurement by government treasurers or certain entities. This tax functions as a preliminary levy on income earned by taxpayers. The purpose of this descriptive qualitative research is to determine the process of calculating, withholding, depositing, and reporting Income Tax Article 22, as well as the success rate of its implementation in supporting state revenue. As a result, the average ITA 22 is usually 1.5% of the tax base, and the payment is made on time. However, periodic reporting of Income Tax Article 22 returns is quite difficult, especially for government treasurers who According to the results, Income Tax Article 22 is usually 1.5% of the tax base on average, and payments are made on time. However, there are difficulties to report the Surat Pemberitahuan (SPT) for ITA 22, especially for government treasurers who believe that the e-billing system is sufficient to report. The study suggests improving knowledge about its reporting to support tax transparency and compliance.
PENGARUH AL-SYATIBI TERHADAP EKONOMI ISLAM KONTEMPORER Nabila Keysha Mutmainah; Cynthia Ananda Br Tarigan; Nurul Hidayah; Fahrinsal Sitorus; 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.v2i2.5140

Abstract

This study aims to examine the relevance of Imam Abu Ishaq al-Syatibi's thoughts on Maqasid al-Syari'ah in the development of contemporary Islamic economics. Al-Syatibi divides Maqasid al-Syari'ah into three levels: dharuriyyat (basic needs), hajiyyat (additional needs), and tahsiniyyat (complementary needs), which encompass the five fundamental elements of human life: religion, life, intellect, lineage, and wealth. This study employs a qualitative approach using literature review methods to explore the influence of al-Syatibi's thought on economic policies, Islamic financial products, and the formulation of socially just policies. The research findings indicate that the application of Maqasid al-Syari'ah principles can enhance the well-being of the community through fair wealth distribution, productive zakat management, and the development of the Islamic financial sector. Al-Syatibi's thought is also relevant in formulating fiscal policies focused on social justice and poverty alleviation, as well as in addressing global economic challenges such as social inequality and environmental degradation.
ANALISIS POLA PERILAKU KEUANGAN RUMAH TANGGA DALAM MENGHADAPI KENAIKAN BAHAN POKOK DI BULAN RAMADHAN Farah Aqilah; Rayhan Aulia Pratama; Zilla Fadhia; Anza Zatira Pane; Siti Suaibah 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.v2i2.5149

Abstract

This study aims to analyze the pattern of household financial behavior in the face of rising prices of staples during Ramadan as well as, factors that influence the increase in prices of staples during Ramadan, and savings strategies that can be applied. This research uses a case study method with a qualitative approach to analyze the financial behavior patterns of Muslim families during Ramadan. The results of this study indicate that the increase in the price of goods during Ramadan has an impact on household spending patterns. Nevertheless, families can adapt by applying effective savings methods. The level of financial knowledge and the application of religious values play an important role in maintaining family financial stability. The adjustments made reflect strong economic adaptability. The austerity strategies taken not only demonstrate efficiency in economic management, but also highlight social values such as cooperation, shared responsibility and simplicity in spending.
IMPLEMENTASI MANAJEMEN BASIS DATA DALAM LINGKUP KECERDASAN BUATAN Nayla Arnona Br Damanik; 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.v2i2.5174

Abstract

This study aims to analyze the role of database management systems in supporting artificial intelligence (AI) performance for data-driven decision-making processes. The research method applies a literature review from relevant academic sources. The results show that the integration of AI and databases improves the accuracy, effectiveness, and efficiency of data processing, directly impacting decision-making quality. The conclusion highlights that intelligent database systems are a crucial foundation for AI implementation, although ethical and security challenges remain a significant concern for future development.
PENGARUH KREDIT LUAR NEGERI TERHADAP BEBAN PAJAK EFEKTIF WAJIB PAJAK BADAN DI INDONESIA Khairani Andini; Disna Hafizah; Nila Fauziah Napitupulu
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.v2i2.5210

Abstract

This study aims to determine whether there is an influence of foreign tax credits on the effective tax burden of corporate taxpayers in Indonesia. Foreign tax credits have a major influence on the effective tax burden of corporate taxpayers in Indonesia. The existence of this mechanism will allow companies to avoid double taxation, optimize tax payments, and can also reduce the effective tax rate, this can increase the probability and compliance of tax payments. This study uses a qualitative descriptive method that focuses on explaining and analyzing phenomena based on non-numerical data. Much of the data in this study was obtained through the library research method, namely by collecting, reviewing, and examining many sources of literature related to the research theme. The sources of literature used include academic books, scientific journals, relevant articles, and other official documents that support the understanding of the concepts and implementations studied. the results of this discussion support the hypothesis that KPLN (foreign tax credits) have an effect on reducing ETR (effective tax burden), and show the importance of careful international tax management to maximize tax efficiency legally.
ANALISIS KOMPARATIF STANDAR AKUNTANSI KEUANGAN INTERNASIONAL (IFRS) DAN STANDAR AKUNTANSI KEUANGAN INDONESIA Devi Lisyona Ramli; Malika Herlintang; Reiviola Syahfiga Zaskia; Listi Khoirunnisa; Zalfa Salsabila
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.v2i2.5212

Abstract

Penelitian ini bertujuan untuk menganalisis perbedaan dan persamaan antara Standar Akuntansi Keuangan di Indonesia (PSAK) dan Standar Pelaporan Keuangan Internasional (IFRS). Latar belakang dari penelitian ini adalah adanya kebutuhanharmonisasi standar akuntansi sebagai dampak globalisasi dan keterbukaan pasar. Penelitian ini menggunakan pendekatan kulitatif sebagai metode utama. Hasil penelitiaan menunjukan bahwa terdapat sejumlah perbedaan signifikan antara PSAK dan IFRS, terutama dalam hal pengakuan, pengukuuran, dan pengungkapan laporan keuangan. Namun demikian, terdapat pula upaya konvergensi yang telah dilakukan oleh Dewan Standar akuntansi Keuangan Indonesia dalam rangka mendekatkan PSAK dan IFRS. Penelitian ini menyimpulkan bahwa konvergensi terhadap IFRS memberikan manfaat dalam meningkatkan transparansi, relevan dan daya banding laporan keuangan, mekipun implementasinya masih menghadapi tantangan teknis dan sumber daya.
PEMBIAYAAN PROPERTI DI PT. BPR SYARI’AH LANTABUR TEBUIRENG JOMBANG PERSPEKTIF HUKUM EKONOMI SYARI’AH Dinda Amalia Kamila; Ninik Azizah
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.v2i2.5239

Abstract

This study aims to examine how the implementation of property financing at PT. BPR Syariah Lantabur Tebuireng Jombang and assess its compliance with the principles of Islamic Economic Law. The main focus of this study is to understand the practice of property financing applied in the institution and assess whether its implementation is in accordance with Islamic values. The method used is an empirical legal approach with a conceptual approach. The results of the study indicate that property financing at PT. BPR Syariah Lantabur Jombang is one form of fund distribution product (lending) through the musyarakah contract. From the perspective of Islamic Economic Law, PT. BPR Syariah Lantabur has implemented Islamic principles in real terms, both in its role as a financial intermediary institution and social intermediation. This is reflected in its operational activities and products that are in accordance with Islamic provisions and values.
Analasis Pajak Bumi dan Bangunan (PBB): Konsep, Implementasi, dan Peranannya dalam Penerimaan Daerah Anis Kartika Hutabarat; Aril Saputra Sitorus; Kiki Eka Sari
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.v2i2.5243

Abstract

Land and Building Tax (PBB) is one of the important sources of income for local governments in Indonesia. This tax is imposed on objects in the form of land and buildings owned, controlled, or utilized by taxpayers. This article discusses the basic concept of PBB, legal basis, mechanism for determining the Taxable Object Sales Value (NJOP), and the role of PBB in supporting regional development financing. In addition, this article also examines the challenges and opportunities in optimizing PBB collection. The results of the study indicate that increasing the accuracy of NJOP determination and strengthening the tax administration system can significantly increase regional revenues. Therefore, synergy between the central and regional governments and active community participation are needed to optimize the potential of PBB as a source of regional income.

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