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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 365 Documents
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Peran Pemerintah dalam Pengendalian Alih Fungsi Lahan dan Eskalasi Kerugian Ekonomi Akibat Banjir di Sumatra Ahmad Wahyudi Zein; Demala Sari; Aprilia Regitasya Parinduri; Ika Wahyu Indriani Ningsih; Al Habib 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.v2i4.7974

Abstract

Flooding remains one of the most recurrent hydrometeorological disasters in Sumatra and has generated substantial economic and social consequences for regional development and community welfare. One of the dominant factors intensifying flood occurrences is the uncontrolled conversion of land use, particularly the transformation of forest areas, wetlands, and water catchment zones into settlements, large-scale plantations, and economic infrastructure. This study aims to examine the government’s role in regulating land-use change and its implications for the escalation of economic losses caused by flooding in Sumatra, viewed from the perspective of Islamic macroeconomics. The research employs a descriptive qualitative approach by utilizing secondary data obtained from official reports published by the National Disaster Management Agency (BNPB), the Central Statistics Agency (BPS), and the Ministry of Environment and Forestry (KLHK), as well as relevant academic literature. The findings indicate that poorly regulated land-use change has significantly contributed to the increasing frequency and severity of flooding, leading to infrastructure damage, reduced agricultural productivity, disruption of economic activities, and rising fiscal pressure on local governments. Weak institutional supervision, inconsistency in spatial planning policies, and ineffective law enforcement have limited the government’s ability to mitigate these impacts. From the perspective of Islamic macroeconomics, these conditions contradict the principles of trust (amanah), public interest (maslahah), and the objectives of Islamic law (maqashid al-shariah), particularly in safeguarding wealth and human life. Therefore, strengthening governmental control over land-use change through policies grounded in justice, environmental sustainability, and public welfare is essential to reduce flood risks and minimize economic losses in Sumatra.
ANALISIS SEKTOR UNGGULAN DI KABUPATEN MUSI BANYUASIN PROVINSI SUMATERA SELATAN DENGAN MENGGUNAKAN PENDEKATAN LOCATION QUOTIENT (LQ) DAN DYNAMIC LOCATION QUOTIENT (DLQ) Peni Syahrani
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.v2i4.7978

Abstract

This study aims to identify the leading sectors and observe the shift in economic structure in Musi Banyuasin Regency, South Sumatra Province using the Location Quotient (LQ) and Dynamic Location Quotient (DLQ) methods. The data used are secondary data on the GRDP of Musi Banyuasin Regency and South Sumatra Province for the period 2021–2024 obtained from the Central Statistics Agency (BPS). The results of the LQ analysis show that most of the economic sectors in Musi Banyuasin Regency are basic sectors with an LQ value > 1. This condition indicates that the current economic condition of Musi Banyuasin Regency is relatively stable and growing positively. Meanwhile, the results of the DLQ analysis < 1, namely the Mining and Quarrying sector, reflect a shift in the economy of Musi Banyuasin Regency which shows a slowdown in the relative growth rate compared to the provincial level, so that its role in the regional economy tends to decline and indicates a shift from dependence on natural resource-based sectors to secondary and tertiary sectors that are more dynamic and sustainable.
Implementasi Kebijakan Fiskal dan Moneter Syariah terhadap Stabilitas Ekonomi Ahmad Wahyudi Zein; Ismaika Hayati Hasnah; Asyami Ramadhani; Free May Santri
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.v2i4.7985

Abstract

Economic stability is a primary objective in the management of a country’s economy, as it directly affects economic growth, public welfare, and sustainable development. In conventional economic practice, dependence on interest-based instruments and speculative activities often triggers economic instability, such as high inflation, financial crises, and unequal income distribution. These conditions have encouraged the development of Islamic economics as an alternative economic system grounded in Sharia principles. This study aims to analyze the implementation of Islamic fiscal and monetary policies and their role in maintaining economic stability. This research employs a qualitative method with a literature review approach, drawing on various scholarly sources, including national and international journals, Islamic economics reference books, and relevant policy documents. The findings indicate that Islamic fiscal policy, through instruments such as zakat, infaq, waqf, and public asset management, plays a significant role in income redistribution and the reduction of economic inequality. Meanwhile, Islamic monetary policy, which rejects the use of interest and emphasizes profit-and-loss sharing mechanisms, contributes to strengthening the real sector and reducing speculative practices in the financial system. The integrated implementation of Islamic fiscal and monetary policies is proven to contribute to long-term economic stability by creating a balance between economic growth and social justice. Therefore, the application of Sharia-based macroeconomic policies can serve as a strategic alternative in addressing modern economic challenges and in realizing a more stable, inclusive, and sustainable economic system.
KEBIJAKAN UTANG PUBLIK DALAM EKONOMI ISLAM: ANTARA KEBUTUHAN NEGARA DAN PRINSIP KEADILAN ANTAR GENERASI Deswita Lestari Batubara; Balqis Nurul Jannah; Reihansyah Azdi Bintang
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.v2i4.7990

Abstract

Public debt is one of the important instruments in state financing; however, its implementation must consider intergenerational justice, particularly from the perspective of Islamic economics. This article discusses how public debt policy can balance the urgent needs of the state for development with the principle of justice that prevents excessive burdens on future generations. By referring to Sharia principles, such as the prohibition of riba (usury), transparency, and efficient use of resources, this study emphasizes the importance of productive and sustainable public debt. The findings indicate that the implementation of Sharia-compliant financial instruments, careful fiscal management, and long-term planning are key to aligning the state's development needs with moral responsibility toward future generations. This approach is expected to provide guidance for formulating fiscal policies that are fair, sustainable, and in accordance with the values of Islamic economics.
ANALISIS PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN DI COFFE SOUL LUBUKLINGGAU Rifa Khairunnisa Bakri; Arisky Andrinaldo; Adhelian Sabtri Dj; Dea Hervy Ramadhani
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.v2i4.7999

Abstract

This study aims to examine the effect of the implementation of the Accounting Information System (SIA) on the quality of financial statements at Coffee Soul Lubuklinggau. The importance of SIA in supporting the accuracy, relevance, and timeliness of financial report preparation is the basis of this study. The research method used was quantitative, with data collection through questionnaires, interviews, and documentation. The data analysis technique was performed by simple linear regression (or multivariate, if there is a control variable). The results of the study show that the implementation of the Accounting Information System has a positive and significant influence on the quality of financial statements at Coffee Soul Lubuklinggau, that is, the better the implementation of SIA, the higher the quality of the financial statements produced. These findings are consistent with previous studies such as those conducted by the Effect of the Application of Accounting Information Systems on the Quality of Financial Statements at PT. CSM Cargo, which also found a significant influence of SIA on the quality of financial statements. In addition, the literature on studies such as the Influence of Accounting Information Systems, Information Technology, and Human Resource Quality on the Quality of Financial Statements also supports that SIA is an important determinant for the quality of financial statements. The conclusion of this study confirms that increasing the implementation of SIA at Coffee Soul Lubuklinggau can be a key factor in improving the reliability, relevance, and timeliness of financial statements. Therefore, it is recommended that Coffee Soul management continue to improve and optimize the accounting information system, as well as ensure the understanding and competence of the staff who use the system so that the results of financial statements are of higher quality and reliability.
ANALISIS STRATEGI PENGEMBANGAN DAN DAYA SAING UMKM MELALUI STUDI KASUS PERENCANAAN, DUKUNGAN, DAN MOTIVASI USAHA PADA UMKM GUMANTEA Acep Hidayat; Edo Adji Nugroho; Mochamad Gilang Ramadhan; Muhammad Ilham Sapurta; Ujang Suherman
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.v2i4.8012

Abstract

This study analyzes the decision-making process in UMKM Gumantea, a herbal tea micro-enterprise originating from Yogyakarta and operating in Karawang. The research focuses on four managerial aspects: labor management, capital allocation, raw material decisions, and marketing strategies. A qualitative descriptive method with a single case study approach was applied through in-depth interviews, observations, and documentation. Findings reveal that decision-making is shaped by resource limitations and the central role of the owner. Labor decisions are intuitive and flexible but lack long-term efficiency. Capital decisions prioritize financial safety, resulting in gradual business growth. Raw material decisions are the most strategic, emphasizing quality differentiation through consistent sourcing from Yogyakarta. Marketing decisions rely on simple yet adaptive strategies such as the “Jumat Berkah” promotion and basic social media utilization. These findings align with Simon’s bounded rationality, Scott & Bruce’s decision-making styles, and Robbins’ decision stages. The study concludes that UMKM decisions tend to be practical, situational, and experience-driven, highlighting the need for strengthened managerial systems to enhance long-term effectiveness.
Dibalik Perilaku Kecanduan Chiki Berhadiah: Judi Atau Hiburan? (Studi Kasus Pada Fenomena Live Tiktok Shop) Syafira, Tania Anindia; Khoirunnisa, Farida; Rauly Sijabat
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.v2i4.8013

Abstract

The development of live streaming commerce through TikTok Shop has introduced new patterns of digital consumption that blur the boundaries between entertainment and speculative activities. One notable phenomenon is the purchase of prize-based snack products (chiki berhadiah), where consumers buy snacks with the expectation of receiving cash rewards. This study aims to examine the social meanings, perceptions, and consumers’ emotional and consumptive experiences related to this phenomenon in TikTok Shop live streams. Using a qualitative case study approach, data were collected through in-depth interviews, observation, and documentation. The findings indicate that prize-based snacks are perceived as a form of digital entertainment; however, they contain speculative elements similar to gambling, reflected in reward uncertainty, repeated purchasing behavior, and emotional drives such as curiosity and dissatisfaction. The study concludes that prize-based snack consumption represents a hybrid practice between entertainment and light gambling within the digital space.
ANALISIS PENGAMBILAN KEPUTUSAN DALAM KENDALA DI UMKM MUTIARA BERAS Alya Ramadhani; Aqsa Muhardsyah; Gunawan Detia Rahman; Komariah, Komariah; Ujang Suherman
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.v2i4.8051

Abstract

This study aims to analyze the decision-making process carried out by Mutiara Beras MSME actors in facing various business constraints. The focus of the study is on labor management, capital, raw materials, and marketing. The research method used is a qualitative approach with data collection techniques through observation and direct interviews with business owners. The results show that decision-making at Mutiara Beras SMEs has been able to maintain business operational stability, especially in terms of labor and capital, which have not experienced any significant obstacles. However, obstacles were still found in the management of certain raw materials, particularly subsidized cooking oil, as well as in marketing, because the store is still relatively new and the use of social media has not been optimized. These findings indicate that decision-making is adaptive to field conditions, but long-term planning still needs to be strengthened so that the business can develop sustainably
Pendekatan Social Marketing dalam Program Publik: Analisis Konseptual dan Empiris Crisdayanti Sinaga; Dina Claudia Purba; Salsabilla Putri Lisari; Wahjoe Pangestoeti
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.v2i4.8052

Abstract

Kompleksitas persoalan publik menuntut pendekatan tata kelola yang tidak hanya administratif, tetapi juga mampu mendorong perubahan perilaku masyarakat secara berkelanjutan. Pemasaran sosial menjadi salah satu pendekatan strategis dalam kebijakan publik karena mengadaptasi prinsip pemasaran untuk mencapai tujuan sosial. Penelitian ini bertujuan menganalisis peran dan kontribusi pemasaran sosial dalam meningkatkan efektivitas program publik melalui pendekatan konseptual dan empiris. Metode yang digunakan adalah tinjauan literatur sistematis terhadap publikasi nasional dan internasional periode 2020–2025, dengan fokus pada praktik, tantangan, dan implikasi implementasinya di sektor publik. Hasil kajian menunjukkan bahwa pemasaran sosial berkontribusi signifikan dalam meningkatkan partisipasi masyarakat, efektivitas komunikasi kebijakan, dan legitimasi program publik. Namun, implementasinya masih dibatasi oleh lemahnya kapasitas institusional, minimnya evaluasi berbasis bukti, serta rendahnya integrasi antaraktor kebijakan. Temuan ini menegaskan bahwa keberhasilan pemasaran sosial bergantung pada dukungan kelembagaan, kepemimpinan adaptif, dan kolaborasi lintas sektor dalam tata kelola publik yang berorientasi pada perubahan perilaku dan keberlanjutan kebijakan.
STRATEGI PENGELOLAAN ZIFWAF DALAM MENDUKUNG PEMBANGUNAN EKONOMI BERBASIS KESEJAHTERAAN SOSIAL DENGAN ANALISIS STUDI LIETARTUR Mohammad Soleh; Oktaviani Khoirunnisa; Firhan Firmansyah; Laelatul Qodryah
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.v2i4.8067

Abstract

Penelitian ini bertujuan untuk menganalisis strategi pengelolaan zakat, infaq, sedekah, dan wakaf (ZISWAF) dalam mendukung pembangunan ekonomi berbasis kesejahteraan sosial. Keprihatinan akademis penelitian ini berakar pada tingginya tingkat ketidaksetaraan sosial dan kemiskinan struktural di Indonesia, meskipun ZISWAF memiliki potensi besar sebagai instrumen distribusi kekayaan dalam ekonomi Islam. Pendekatan pembangunan ekonomi konvensional yang berorientasi pada pertumbuhan dianggap tidak mampu mewujudkan keadilan distributif dan kesejahteraan sosial yang inklusif. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kepustakaan, menganalisis berbagai literatur ilmiah, artikel jurnal, buku, dan dokumen kebijakan yang relevan dengan pengelolaan ZISWAF dan pembangunan ekonomi Islam. Teknik analisis data dilakukan melalui analisis deskriptif dengan menggabungkan temuan penelitian sebelumnya untuk merumuskan kerangka strategis pengelolaan ZISWAF yang terintegrasi. Hasil penelitian menunjukkan bahwa rendahnya kontribusi ZISWAF terhadap pembangunan ekonomi bukan hanya disebabkan oleh keterbatasan dana, tetapi juga oleh dominasi pola distribusi konsumtif, integrasi kelembagaan yang lemah, dan pemanfaatan wakaf produktif yang suboptimal. Penelitian ini menegaskan bahwa pengelolaan ZISWAF terintegrasi, yang mencakup aspek perencanaan, kelembagaan, dan pemanfaatan dana produktif, memiliki potensi untuk memperkuat peran ZISWAF sebagai instrumen pembangunan ekonomi yang berorientasi pada kesejahteraan sosial berkelanjutan.

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