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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 365 Documents
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ANALISIS PENGAMBILAN KEPUTUSAN DALAM KENDALA DI UMKM BAKMI JOWO PAK YOS Aziz, Aditya Lukman; Aura Nuraini; Gaida Listia Nurayuni; Kaka Rapi Kurnia; 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.v2i4.8079

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy; however, they continue to face various challenges that affect business sustainability. This study aims to analyze the decision-making process in addressing business constraints at Bakmi Jowo Pak Yos MSME in Karawang Regency using a qualitative descriptive approach through observation, interviews, and documentation, with the business owner as the main informant. The results indicate that decision-making is influenced by constraints related to labor management, capital, raw materials, and marketing, with decisions being practical, adaptive, and experience-based, focusing on business continuity. Although decisions are not made through formal and structured procedures, they have proven effective in maintaining operational stability amid limited resources and dynamic business conditions.
PENERAPAN METODE PROCESS COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI (HPP) PADA UMKM JAMU KUNYIT AQILLA Nuril Izzah Dwi Putri Elyansyah; Rahadiani Cecilia Atori; Vinna Gayuh Asih; Adam Rafi Fatchurahman; Mochammad Dimas Nur Aziz; Mochamad Usman Sufi; Dian Fahriani
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.v2i4.8108

Abstract

This study aims to analyze the cost structure and determine the cost of goods manufactured (COGM) at the Aqilla Turmeric Herbal Medicine SME in Sidoarjo using the process costing method. The research method used is descriptive qualitative by conducting direct observation of the production process during November 2025. The results show that the total production cost to produce 300 bottles of herbal medicine per month is IDR 1,175,000, consisting of raw material costs (IDR 740,000), labor costs (IDR 180,000), and factory overhead costs (IDR 255,000). Based on these calculations, the cost of goods sold per unit is IDR 3,916 with a selling price of IDR 6,000. This MSME is able to generate a profit margin of IDR 2,084 per unit or a total monthly profit of IDR 625,200 with a profit percentage of 53.2% of the total production costs. This study indicates that the Aqilla Turmeric Jamu business has sufficient profitability to sustain its operations.
REKONTRUKSI KONSEP AMANAH AL MAWARDI SEBAGAI DASAR REFORMASI TATA KELOLA EKONOMI PUBLIK INDONESIA Inayah, Risalatul; Susana, Lina Marlina
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 1 (2026): MARET 2026
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i1.8656

Abstract

Tata kelola ekonomi publik Indonesia masih dibayangi korupsi tinggi, lemahnya pengawasan anggaran, dan rendahnya integritas pejabat, tercermin dari skor Indeks Persepsi Korupsi 2023 yang berada pada angka 34/100. Penelitian ini bertujuan menganalisis konsep amanah menurut Al-Mawardi dalam Al-Ahkam al-Sultaniyyah serta menilai relevansinya bagi reformasi tata kelola ekonomi publik Indonesia. Metode yang digunakan adalah studi literatur terhadap teks klasik, teori tata kelola modern, dan kajian kontemporer mengenai integritas sektor publik. Hasil analisis menunjukkan bahwa amanah mencakup tiga pilar: integritas moral pemegang kekuasaan, akuntabilitas pengelolaan harta publik, dan tanggung jawab sosial. Ketiganya selaras dengan prinsip tata kelola modern terutama transparansi, efektivitas, dan pencegahan korupsi serta memberikan dimensi moral spiritual yang tidak terdapat dalam kerangka Barat. Penelitian menyimpulkan bahwa nilai amanah dapat menjadi dasar etis penguatan transparansi fiskal dan integritas pejabat dalam reformasi tata kelola publik.
PENGARUH PROFITABILITAS, LIKUIDITAS TERHADAP STRUKTUR MODAL PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Handriyani Dwilita; Nadiya R Nababan; Julia Meilany Tumenggar; Mutiara Sri Harta S; Finanty Yolanda
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 1 (2026): MARET 2026
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i1.8671

Abstract

The purpose of this study was to examine in depth how profitability and liquidity affect the capital structure of food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. The research approach used a quantitative method utilizing secondary data in the form of company financial reports. The sample selection technique used in this study was purposive sampling, resulting in 22 sample companies that met the research criteria, which were measured using the Debt to Equity Ratio (DER) indicator. Meanwhile, the independent variables consisted of Return on Equity (ROE) as a representation of profitability and Current Ratio (CR) as a representation of liquidity. The results of the descriptive analysis showed that the average DER of food and beverage sub-sector companies was 8.214, the average ROE was 0.595, and the average CR was 2.619. The correlation test showed that DER had no significant relationship with ROE, but showed a significant negative correlation with CR. Furthermore, the results of the multiple linear regression test indicated that ROE had no significant effect on DER, while CR had a negative effect that was close to significant on DER. The results of this study indicate that liquidity plays a role in capital structure compared to profitability in food and beverage subsector companies in 2021-2024.
Efektivitas Jasa Konsultan Pajak Bagi Pengusaha UMKM dalam Meningkatkan Kepatuhan Kewajiban Perpajakan Aulia Fernandia Novana Putri; Dianing Widya Kusumastuti
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 1 (2026): MARET 2026
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i1.8737

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy, particularly in contributing to gross domestic product and employment creation. Nevertheless, the level of tax compliance among MSMEs remains relatively low. This condition is influenced by limited tax literacy, complex tax regulations, and constraints in administrative capacity and human resources, which hinder MSMEs from fulfilling their tax obligations accurately and sustainably. In this context, tax consultant services are considered a viable solution to assist MSMEs in overcoming technical and regulatory challenges related to taxation. This study aims to analyze the effectiveness of tax consultant services in improving MSMEs’ tax compliance. The research employs a qualitative descriptive approach. A case study was conducted at PT XYZ, a Micro, Small, and Medium Enterprise engaged in retail trading and computer and printer repair services located in Surakarta City. Research data were obtained through in-depth interviews with internal company personnel and external tax consultants, observation of tax administration practices, and documentation of relevant tax records. The collected data were analyzed using qualitative data analysis techniques, including data reduction, data presentation, and conclusion drawing. The results indicate that tax consultant services are effective in enhancing both formal and material tax compliance among MSMEs. This effectiveness is reflected in improved understanding of tax regulations, more orderly tax administration, timely tax reporting, and accurate tax calculations. However, the level of effectiveness is influenced by the intensity of assistance provided and MSMEs’ perceptions regarding the cost of tax consulting services. This study provides empirical evidence on the strategic role of tax consultants in supporting sustainable tax compliance among MSMEs.

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