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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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ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY Pingkan Amelia Anjar Ariningsih; Rananda Septanta
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7226

Abstract

This study aims to empirically test and prove the Analysis of Factors Influencing Audit Delay. The population of this study consists of companies listed on the Indonesia Stock Exchange for the period 2019 to 2024, consisting of 30 companies. The sample was taken using a purposive sampling technique, resulting in a sample of 12 companies with observations for 6 (six) years, resulting in a total of 72 audited financial reports and annual reports. The data analysis method uses panel data analysis and hypothesis testing with a significance level of 5%. The test tool used is the E-Views 12 program. Based on the results of the hypothesis testing, it is shown that Financial Distress, Audit Tenure, and the Audit Committee simultaneously have a significant influence on Audit Delay. Partially, Audit Tenure has a significant influence on Audit Delay, while Financial Distress and the Audit Committee do not have a significant influence on Audit Delay.
EFEKTIVITAS SERTIFIKASI PENGADAAN BARANG/JASA TERHADAP KINERJA PEGAWAI PENGADAAN BARANG/JASA Mochammad Andromeda Redia Jadmiko
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7240

Abstract

Pengadaan barang/jasa memiliki peran strategis dalam memperkuat tata kelola sektor publik, di mana kompetensi pegawai pengadaan sangat menentukan efisiensi, transparansi, dan akuntabilitas proses pengadaan. Untuk memastikan pelaksanaan yang profesional, pemerintah menerapkan sertifikasi Pengadaan Barang/Jasa (PBJ) sebagai mekanisme untuk memperkuat kompetensi teknis dan perilaku profesional pegawai pengadaan. Penelitian ini bertujuan untuk menganalisis pengaruh efektivitas sertifikasi PBJ terhadap kinerja pegawai pengadaan. Metode penelitian yang digunakan adalah kuantitatif deskriptif dengan melibatkan 58 pegawai pengadaan bersertifikat yang dipilih melalui teknik purposive sampling. Data dikumpulkan menggunakan kuesioner skala Likert dan dianalisis menggunakan regresi linear sederhana. Hasil uji validitas dan reliabilitas menunjukkan bahwa seluruh instrumen penelitian layak digunakan. Temuan penelitian menunjukkan bahwa efektivitas sertifikasi dan kinerja pegawai berada pada kategori tinggi. Analisis regresi membuktikan pengaruh kuat dan signifikan dari efektivitas sertifikasi terhadap kinerja pegawai, dengan nilai R² sebesar 0,633 dan signifikansi p < 0,001. Persamaan regresi Y = 0,694 + 0,853X menunjukkan bahwa peningkatan efektivitas sertifikasi diikuti oleh peningkatan kinerja. Hasil ini menegaskan bahwa sertifikasi PBJ merupakan bentuk investasi modal manusia yang efektif karena mampu meningkatkan kompetensi teknis, profesionalisme, dan kualitas kerja pegawai pengadaan.
Penerapan Metode First In First Out (FIFO) dalam Peningkatan Kinerja Operasional Sektor Ritel di Indonesia Arina Aghniya; Andi Muhammad Rivai; Andhi Febisatria; Najla Harun; Nurul Azza
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7265

Abstract

Penelitian studi literatur ini bertujuan menganalisis kontribusi penerapan metode First In First Out (FIFO) dalam peningkatan kinerja operasional ritel di Indonesia, khususnya UMKM, serta mengidentifikasi tantangan dan Faktor Kritis Keberhasilannya (CSFs). Menggunakan pendekatan deskriptif kualitatif dengan metode studi literatur sistematis terhadap 30 artikel terpilih, analisis difokuskan pada kerangka lima dimensi kinerja operasional: quality, speed, dependability, flexibility, dan cost (Slack et al., 2019). Hasilnya menunjukkan bahwa implementasi FIFO berkontribusi signifikan pada kelima dimensi tersebut, terbukti efektif meminimalkan kerugian stok kedaluwarsa, meningkatkan kecepatan rotasi, dan menjamin keandalan kualitas produk. Meskipun demikian, UMKM menghadapi tantangan utama seperti keterbatasan ruang, rendahnya kompetensi staf, dan penggunaan sistem inventori manual. Keberhasilan FIFO sangat ditentukan oleh CSFs, meliputi penguatan komitmen manajerial, standarisasi SOP, dan transisi menuju sistem inventori digital. Kesimpulan penelitian menegaskan bahwa penerapan FIFO harus terstruktur dan didukung teknologi untuk mencapai efektivitas operasional ritel secara berkelanjutan.
Analisis Penerapan Warehouse Management System terhadap Efisiensi Pengelolaan Gudang Andi Nurul Ma’rifa; Andi Muhammad Rivai; Febhisatria, Andi; Annisa Dwifitri, Syifa; Multifasari, Lilis
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7272

Abstract

This study aims to analyze the impact of implementing a Warehouse Management System (WMS) on warehouse management efficiency in the context of modern supply chain management. The background of the problem is based on the operational inefficiencies of traditional warehouses, which are characterized by time-consuming manual processes, high material handling costs, and susceptibility to human error. The results of the analysis show that WMS, which is a database-based computer application system that automates the entire warehousing process (from receiving to shipping), can substantially improve operational efficiency, including speeding up lead time, increasing stock accuracy (up to 98%), and reducing the defect ratio. The success of WMS implementation is largely determined by three main pillars: System Quality, Information Quality (real-time accuracy), and Service Quality (human resource training). However, the risk of failure remains, especially from human error and technical network constraints. In conclusion, WMS is not just a transactional tool, but a strategic intelligent system that must be integrated with advanced technologies such as IoT, AI, and Data Analytics to achieve superior inventory management, near-perfect data accuracy, and meet the demands of e-commerce/omnichannel businesses that require high speed. Keywords: Inventory Accuracy; Warehouse Efficiency; Human Error; Supply Chain Management; Warehouse Management System (WMS)
Akuntansi Manajemen Strategis di Tengah Digitalisasi: Analisis Literatur tentang Perubahan, Manfaat, dan Hambatan Ragriva Br Bangun; Ribka Melisa V Manullang; Sarah Anisa Simamora
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7276

Abstract

Digitalisasi secara fundamental mengubah praktik Akuntansi Manajemen Strategis (AMS). Penggunaan teknologi canggih seperti Big Data, AI, Blockchain, dan IoT memungkinkan pemrosesan data yang jauh lebih cepat, akurat, dan mendalam. Perubahan ini memperkuat fungsi AMS dalam mendukung keputusan strategis, meningkatkan efisiensi biaya, transparansi, serta tata kelola perusahaan. Kajian ini menemukan bahwa digitalisasi membawa manfaat besar, yaitu otomatisasi proses, peningkatan kualitas informasi, dan penguatan AMS lingkungan, terutama dalam konteks energi terbarukan. Namun, muncul pula tantangan signifikan, meliputi risiko keamanan data, biaya investasi yang tinggi, resistensi karyawan terhadap perubahan, keterbatasan kompetensi digital SDM, dan kesulitan integrasi sistem. Kunci keberhasilan transformasi ini terletak pada kesiapan organisasi, budaya kerja yang adaptif, dukungan regulasi, dan pengembangan keahlian digital akuntan. Kesimpulannya, di era digital, AMS telah berevolusi dari sekadar alat pencatatan menjadi sistem informasi strategis yang esensial untuk menjaga daya saing dan keberlanjutan organisasi.
Kajian Perilaku Konsumen Muslim Terhadap Kampanye Boikot Produk Terafiliasi Israel Berdasarkan Theory of Planned Behavior (TPB): Studi pada Mahasiswa UIN Prof. K. H. Saifuddin Zuhri Purwokerto Asyifa Nurimani Rahma; Fanda Wulandari; Nur hidayah; Mahardhika Cipta Raharja; Sofia Yustiani Suryandari
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7308

Abstract

This study aims to analyze the behavior of Muslim consumers in responding to campaigns to boycott Israeli-affiliated products using the Theory of Planned Behavior (TPB) approach. The research method used is descriptive qualitative with purposive sampling techniques on students at UIN Prof. K.H. Saifuddin Zuhri Purwokerto who understand the boycott issue and are involved in social media discourse related to Palestine. Data were collected through in-depth interviews to explore attitudes, subjective norms, and perceived behavioral control. The results showed that students' positive attitudes toward the boycott were driven by moral values, humanitarian solidarity, and religious beliefs. Subjective norms, especially the influence of family, friends, and social media, reinforced the urge to participate in the boycott. Meanwhile, perceptions of behavioral control vary due to limited information and consumption habit barriers, so that boycott intentions do not always translate into concrete actions. These findings confirm the relevance of TPB in explaining Muslim consumer boycott behavior.
Analisis Kinerja Pegawai Dalam Pelayanan Publik Pada Kantor Kelurahan Sawah Kecamatan Ciputat Kota Tangerang Selatan Anggi Arinayanti; Rahmat Subur
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7364

Abstract

This study aims to analyze employee performance in public services at Kelurahan Sawah, Ciputat District, South Tangerang City. Employee performance is considered important as it influences the quality of services in terms of speed, accuracy, and professionalism. The research adopts a descriptive qualitative approach using phenomenological methods focusing on actors (employees), social situations, and activities within the kelurahan environment. Data collection techniques included observation, interviews, documentation, Focus Group Discussion (FGD), and SWOT analysis. The findings indicate that employee performance has been relatively good, particularly in aspects of work quality, responsibility, and teamwork, which contribute to professional services and foster public trust. However, challenges remain in terms of work quantity, employee initiative, as well as limited physical facilities and empathy, which reduce service optimization. Overall, employee performance at Kelurahan Sawah plays a vital role in supporting effective public services, although continuous strategies are required to strengthen professionalism, improve service consistency, and develop a more adaptive work system aligned with community needs. Based on SWOT and FGD analysis, the most appropriate strategies to implement are Strength–Opportunities (S–O) and Weakness–Threats (W–T). The S–O strategy focuses on enhancing employee professionalism through the digitalization of public services, while the W–T strategy emphasizes strengthening work orientation and conducting regular briefings to maintain service consistency amid limited human resources and regulatory changes. The implementation of these strategies is expected to improve service quality, efficiency, and sustainability while simultaneously strengthening public trust in local government officials.
Kajian Teoritis Dan Empiris Mengenai Penggunaan Biaya Relevan Dalam Proses Pengambilan Keputusan Manajerial Indah Simanjuntak; Nazla Alifia Putri Hadi; Winona Keysadli
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7368

Abstract

A shortterm decision that demands the use of relevant costs, future costs that differ between alternatives, in order not to be trapped in total costs or sunk costs that can be misleading [1]. Various empirical studies show that relevant costs improve the quality of decisions such as special orders, make-or-buy, and asset replacement; in SMEs, this analysis has been proven to help choose the most cost-effective option, such as at Anna Bakery and UMKM Roti Hangat Keliling which determine special order decisions and oven use based on relevant cost calculations [2]. However, the effectiveness of relevant costs does not only depend on mathematical calculations, but is also influenced by cognitive biases such as framing bias, the quality of management accounting systems, managers' thinking styles, as well as organizational factors and non-financial values, so that its application is a combination of data, context, and decision-maker behavior [4].
COST-PUSH INFLATION DAN KEBIJAKAN MONETER SYARI’AH: IMPLIKASI BAGI EKONOMI INDONESIA Ilham Khoirurrozikin; Ainur Aisyah; Bray Nero Valerian; Kevin Dwi Ramadhani; Amalia Nuril Hidayati
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7373

Abstract

This study aims to explain the concept of cost-push inflation, understand the principles of Islamic monetary policy, and analyze its effectiveness in addressing inflationary pressures. This study employed library research with a qualitative approach, drawing on journals, books, and contemporary Islamic economics and macroeconomic literature. The results indicate that Islamic monetary policy has the potential to be more adaptive to cost-push inflationary pressures because it rejects speculative practices and bases economic activity on a stable and productive value basis. Consequently, this policy not only has the potential to suppress cost-push inflation but also supports price stability, strengthens the resilience of the real sector, and safeguards long-term public welfare.
Peranan Sistem Informasi Manajemen terhadap Efektivitas dan Gaya Kepemimpinan di Era Digital Rosit Dwi Atmaja; Muhammad Irwan Padli Nasution
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7397

Abstract

This study aims to analyze the role of Management Information Systems in leadership effectiveness and style in the digital era. The development of information technology has driven significant changes in how leaders manage organizations, make decisions, and interact with subordinates. Information systems serve as the main tool for providing fast, accurate, and relevant data to support managerial processes and improve organizational efficiency. The implementation of integrated systems helps leaders build leadership styles that are more adaptive, participatory, and based on digital collaboration. Effective use of information also enhances transparency, communication, and work productivity. Therefore, the integration between management information systems and modern leadership styles is an essential factor in creating resilient, innovative, and competitive organizations in today’s digital challenges.

Page 29 of 30 | Total Record : 300

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