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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 458 Documents
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ANALISIS KINERJA KEUANGAN BERDASRKAN RASIO LIKUIDITAS DAN PROFABILITAS PADA PT.SOLUSI BANGUN INDONESIA TBK Tri Yulia Astuti; Puji Muniarty
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 2 (2026): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i2.9652

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Solusi Bangun Indonesia Tbk berdasarkan rasio likuiditas dan rasio profitabilitas selama periode 2015-2024. Rasio likuiditas yang digunakan dalam penelitian ini meliputi Current Ratio (CR) dan Quick Ratio (QR), sedangkan rasio profitabilitas meliputi Return on Assets (ROA) dan Return on Equity (ROE). Metode penelitian yang digunakan adalah metode deskriptif dengan pendekatan kuantitatif. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Hasil penelitian menunjukkan bahwa kinerja likuiditas perusahaan cenderung berada dalam kondisi cukup baik, yang berarti perusahaan mampu memenuhi kewajiban jangka pendeknya. Namun, rasio profitabilitas menunjukkan fluktuasi yang mengindikasikan bahwa kemampuan perusahaan dalam menghasilkan laba belum stabil. Hal ini dipengaruhi oleh kondisi operasional dan faktor eksternal seperti perubahan ekonomi dan persaingan industri.Berdasarkan hasil analisis tersebut, dapat disimpulkan bahwa PT Solusi Bangun Indonesia Tbk memiliki kemampuan likuiditas yang cukup baik, namun perlu meningkatkan efisiensi operasional untuk meningkatkan kinerja profitabilitasnya.
Analisis Pengendalian Kualitas Untuk Mengurangi Kecacatan Pada Produksi Kain Tenun Dengan Metode Seven Tools Di PT Kain Ratu Utama Syaina Putri Fajria Agustin; Gunawan Mohammad; Gun Sudiryanto; Boedi Lofian
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 2 (2026): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i2.9654

Abstract

This study aims to analyze the quality control of woven fabric production at PT Kain Ratu Utama using the Seven Tools method. The problem studied is the high level of defects in woven fabric products produced, such as netting (fabric not woven), loose weaving, tangled threads, and patterns that do not match the pattern. The resolution of this problem is important because the high level of defects has a negative impact on product quality and the company's operational efficiency, which in turn affects the company's competitiveness in the market. The research method used is descriptive quantitative with data collection through direct observation and interviews. The research stages include defect data collection, analysis using seven quality control tools (Check Sheet, Control Chart, Histogram, Pareto Diagram, Scatter Diagram, Fishbone Diagram, and Stratification), and identification of the main causes of defects. The results showed that the highest defect was the netting category with 151 sheets (27%). The main causes of defects come from machine malfunctions and human factors. By applying the Seven Tools method, the company can effectively identify and reduce the level of defects, thereby improving product quality and production process efficiency.
Pengaruh Return on Assets (ROA) dan Debt to Equity Ratio (DER) terhadap Harga Saham Pada PT Astra Agro Lestari Tbk (AALI) Periode 10-15 Tahun Terakhir Hairunisa, Urwatun; Puji Muniarty
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 2 (2026): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i2.9682

Abstract

This study aims to determine the associative effect of Return on Assets (ROA) and Debt to Equity Ratio (DER) on the stock price of PT Astra Agro Lestari Tbk (AALI) over the past 10 years (2014-2023). This research uses a quantitative associative method with secondary data obtained from the Indonesia Stock Exchange (IDX). To ensure robust statistical analysis, quarterly financial data was utilized, resulting in 40 observation points as the research sample. Data analysis techniques include classical assumption tests, multiple linear regression, t-test, F-test, and the coefficient of determination using statistical software. The results show that partially, Return on Assets (ROA) has a significant positive effect on the stock price, indicating that higher profitability increases investor trust and stock value. Conversely, Debt to Equity Ratio (DER) has a significant negative effect on the stock price, implying that higher leverage increases financial risk perceptions, thus lowering stock prices. Simultaneously, both ROA and DER significantly influence the stock price of PT Astra Agro Lestari Tbk. The implication of this study suggests that investors should monitor profitability and solvency ratios, while management should optimize asset utilization and maintain prudent debt levels.
Analisis Laporan Keuangan dalam Menilai Kinerja Keuangan pada PT Indocemen Tunggal Prakarsa Tbk Periode 2010-2024 Ramadani, Bintang; Puji Muniarty
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 2 (2026): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i2.9683

Abstract

This study aims to analyze the financial performance of PT Indocement Tunggal Prakarsa Tbk for the period 2010–2024 based on the company's financial statements. The method used in this study is descriptive with a financial ratio analysis approach, covering liquidity, solvency, profitability, and activity ratios. The data used is secondary data in the form of the company's annual financial reports obtained from the Indonesia Stock Exchange and the company's official website. The results show that the company's financial performance fluctuates from year to year. The liquidity ratio indicates a relatively good condition in meeting short-term obligations. The solvency ratio indicates the company's ability to manage debt effectively. Meanwhile, the profitability and activity ratios show increases and decreases over certain periods influenced by economic and industry conditions.
Analisis Perbandingan Kinerja Keuangan Pada PT Indo Kordsa Tbk dan PT Indomobil Sukses Internasional Tbk Aprilia, Fitratul Eka; Puji Muniarty
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 2 (2026): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i2.9688

Abstract

This study aims to analyze and compare the financial performance of PT Indo Kordsa Tbk and PT Indomobil Sukses Internasional Tbk for the period 2017-2021. The analysis uses key financial ratios including liquidity ratios (Current Ratio and Quick Ratio), profitability ratios (Net Profit Margin, ROA, and ROE), and solvency ratios (Debt to Equity Ratio). The method used is a comparative descriptive method with secondary data obtained from the company's annual financial statements. The results show that PT Indo Kordsa Tbk has a much better and more stable liquidity performance compared to PT Indomobil Sukses Internasional Tbk. In terms of profitability, both companies experienced fluctuations, but PT Indo Kordsa Tbk tended to show better efficiency in generating profits compared to PT Indomobil Sukses Internasional Tbk which had thin margins. In terms of solvency, PT Indomobil Sukses Internasional Tbk has a significantly higher dependency on debt compared to PT Indo Kordsa Tbk which is more conservative in its capital structure.
Pengaruh Displin Kerja dan Kompensasi terhadap Kinerja Karyawan pada PT Prima Tata Solusindo Setiavianti, Annisa Putri Ayu; Dwi Kristanto
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 2 (2026): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i2.9694

Abstract

This study aims to analyze the influence of work discipline and compensation on employee performance at PT Prima Tata Solusindo. The background of the research is based on fluctuations in the level of discipline and the emergence of complaints regarding the suitability of compensation, which are suspected to have an impact on employee work effectiveness. This study employs a quantitative method with an explanatory approach using a cross-sectional design. A total of 113 respondents were selected using purposive sampling with a saturated sampling technique. Primary data were obtained through the distribution of Likert-scale questionnaires and analyzed using instrument testing, classical assumption tests, and multiple linear regression analysis to identify the partial and simultaneous effects of the independent variables on the dependent variable. The results of this study are expected to provide empirical evidence regarding the role of work discipline and compensation in improving employee performance, as well as serving as a reference for management in formulating more effective human resource management policies.
PENGARUH PENERAPAN AKUNTANSI ZAKAT DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PENGELOLAAN ZAKAT PADA BAZNAS KABUPATEN AGAM Aini, Haniva Khuratul; Rd. Amar Muslih; Ridwan Effendi
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 2 (2026): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i2.9695

Abstract

This research is motivated by the importance of accountability and transparency in zakat management by zakat institutions. Although the potential for zakat in Indonesia is quite large, the level of public trust and participation in distributing zakat through official institutions is not optimal. This is partly influenced by the quality of financial reports presented by zakat management institutions. BAZNAS Agam Regency, as the official institution tasked with collecting and distributing zakat funds, is required to prepare quality financial reports in accordance with applicable zakat accounting standards. Therefore, the implementation of zakat accounting and internal control systems are important factors in improving the quality of zakat management financial reports. This study aims to analyze the extent of the influence of the implementation of zakat accounting and internal control systems on the quality of zakat management financial reports at BAZNAS Agam Regency, both partially and simultaneously. This study uses a quantitative approach with a descriptive method. Data were obtained by distributing questionnaires to respondents related to zakat management at BAZNAS Agam Regency. The collected data were analyzed using multiple linear regression analysis techniques with the help of statistics to determine the effect of independent variables on the dependent variable. The results of the study indicate that the implementation of zakat accounting and internal control systems significantly influence the quality of zakat management financial reports. Simultaneously, both variables contribute to the quality of financial reports with an Adjusted R Square of 0.422 or 42.2%, while the remaining 57.8% is influenced by other variables not examined in this study. These findings indicate that the implementation of good zakat accounting and an effective internal control system can improve the quality of financial reports in zakat institutions.
Gambaran Tim Kerja pada Bidang Ekonomi: Analisis Literatur Review Ruth Lili Agustin; Amalia Fajri Agustin; Anindya Nabila Javiera
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 2 (2026): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i2.9703

Abstract

Keberhasilan kolaborasi dalam tim merupakan tonggak utama bagi perusahaan, khususnya saat menghadapi fluktuasi ekonomi global yang menuntut adaptabilitas tinggi. Kajian ini difokuskan untuk membedah elemen-elemen krusial yang menentukan performa tim pada era bisnis kontemporer. Menggunakan metode systematic literature review (SLR) terhadap 30 referensi jurnal bereputasi dari periode 2021-2026, riset ini melakukan kurasi data berdasarkan kualitas metodologi serta keterkaitannya dengan isu efektivitas kerja pada ekosistem digital maupun hibrida. Melalui teknik analisis kualitatif, penelitian ini memetakan perkembangan terhadap aspek kepemimpinan, pola komunikasi, dorongan motivasi, serta adopsi teknologi. Temuan literatur mengindikasikan bahwa produktivitas tim bersifat multidimensi dan lahir dari sinergi sebagai variabel pendukung. Secara konsisten, data menunjukkan bahwa gaya kepemimpinan transformasional serta transparansi dalam berkomunikasi merupakan pondasi utama dalam menciptakan rasa saling percaya dan harmonisasi kerja di dalam kelompok. Terdapat perubahan paradigma yang signifikan di era pasca pandemi, dimana organizational citizenship behavior (OCB) serta kemahiran digital menjadi katalisator utama efisiensi, terutama pada sistem kerja jarak jauh. Peran teknologi telah bertransformasi dari sekadar sarana pembantu menjadi elemen sentral yang mengintegrasikan seluruh proses operasional dan kolaborasi tim. Hal ini menuntut adanya penyesuaian perilaku anggota tim dalam berinteraksi melalui platform virtual. Studi ini memberikan penekanan bahwa optimalisasi kinerja tim tergantung pada keselarasan antara fasilitas teknologi yang kompeten dengan lingkungan kerja yang suportif dan inklusif. Dari sisi praktis, manajemen organisasi dianjurkan untuk berfokus pada penguatan aspek soft skill, kapasitas komunikasi interpersonal, serta ketangkasan dalam mengadopsi inovasi teknologi guna merespon ketidakpastian pasar dengan lebih efektif. Selain itu, penelitian ini juga menyoroti pentingnya keberlanjutan pengembangan kompetensi tim melalui pelatihan berkelanjutan dan evaluasi kinerja berbasis data. Implikasi teoretis dari kajian ini diharapkan dapat memperkaya literatur mengenai dinamika kerja tim modern, sekaligus menjadi landasan bagi penelitian selanjutnya dalam mengkaji integrasi antara faktor manusia dan teknologi dalam organisasi.
Analisis Deskriptif Kinerja Keuangan PT Medco Energi Internasional Tbk dan PT Energi Mega Persada Tbk Periode 2015–2024 Faniah, Nur; Puji Muniarty
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 2 (2026): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i2.9747

Abstract

This study aims to analyze the financial performance of PT Medco Energi Internasional Tbk and PT Energi Mega Persada Tbk during the period 2015–2024 using a descriptive quantitative method, where the data used are secondary data in the form of annual financial statements obtained from Indonesia Stock Exchange as well as the official company websites, the analysis is conducted using financial ratios including liquidity ratio measured by Current Ratio (CR), profitability ratio measured by Return on Assets (ROA), and solvency ratio measured by Debt to Equity Ratio (DER), the results show that the financial performance of both companies experienced significant fluctuations throughout the observation period influenced by global oil and gas price dynamics, macroeconomic conditions, and energy sector policies, where in certain periods the companies faced declining performance due to falling commodity prices and increasing operational costs, however in subsequent periods there was a recovery trend particularly in PT Medco Energi Internasional Tbk which demonstrated more stable growth in profitability and assets compared to PT Energi Mega Persada Tbk, meanwhile in terms of solvency both companies still show relatively high leverage levels indicating the need for better capital structure management, overall, financial ratio analysis provides a clear overview of the companies’ financial conditions and can serve as a basis for decision-making for management, investors, and other stakeholders in evaluating the financial health of energy sector companies.
ANALISIS EFISIENSI BIAYA OPERASIONAL TERHADAP PERTUMBUHAN LABA BERSIH PADA PT. SIDOMUNCUL TBK Dewi, Sukma; Puji Muniarty
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 2 (2026): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i2.9763

Abstract

This study aims to analyze the effect of operating cost efficiency on net profit growth at PT Industri Jamu dan Farmasi Sido Muncul Tbk. Operating cost efficiency is an important indicator in assessing management's ability to allocate resources optimally to support company profitability. The background of this research is based on the dynamics of the pharmaceutical and herbal industry sector in Indonesia as well as fluctuations in raw material prices and distribution costs that affect the company's financial performance. The research method used is quantitative with a causal associative approach. The data used is secondary data in the form of annual financial reports for the 2020–2025 period obtained from the Indonesia Stock Exchange. The sampling technique was carried out using purposive sampling, and data analysis was performed through descriptive analysis and associative analysis using the Operating Expense Ratio (OER/BOPO). The results showed that operating cost efficiency has a negative and significant effect on net profit growth. These findings indicate that the lower the BOPO ratio (the more efficient), the higher the company's net profit growth tends to be. Empirical evidence shows that in 2022 when the BOPO ratio increased to 65%, net profit growth experienced a negative contraction of -15.22%. Conversely, when the company succeeded in reducing and maintaining the BOPO ratio at 60% through a marketing digitalization strategy in the 2023–2025 period, net profit growth returned to positive at 34.62%, 19.05%, and 10.40%, respectively. This study concludes that disciplined control of operating costs is a key determinant of company profitability. The managerial implication of this research is the need for the company to consistently maintain operating cost discipline and periodically evaluate the effectiveness of each cost item to maintain net profit growth amidst future fluctuations in raw material prices in the pharmaceutical industry.

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