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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 515 Documents
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Analisis Kinerja Keuangan antara PT Bank Mandiri (Persero) Tbk dan PT Bank Capital Indonesia Tbk Periode 2014–2023 berdasarkan Rasio Profitabilitas dan Solvabilitas Ramadhan, M Fikri; 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.v3i2.10152

Abstract

This study aims to analyze and compare the financial performance of PT Bank Mandiri (Persero) Tbk and PT Bank Capital Indonesia Tbk during the period 2014–2024 based on profitability and solvency ratios. The method used in this research is quantitative descriptive analysis using secondary data obtained from annual financial reports. The profitability ratios analyzed include Return on Assets (ROA) and Return on Equity (ROE), while solvency is measured using the Capital Adequacy Ratio (CAR) and Debt to Equity Ratio (DER). The results show that Bank Mandiri consistently demonstrates higher profitability compared to Bank Capital Indonesia, reflecting better asset management and operational efficiency. In terms of solvency, both banks maintain adequate capital levels, but Bank Mandiri shows stronger financial resilience. This study contributes to understanding financial performance differences between large state-owned banks and smaller private banks.
PENGARUH KARAKTERISTIK INDIVIDUAL DAN KARAKTERISTIK PEKERJAAN TERHADAP KOMITMEN ORGANISASIONAL PADA PEGAWAI KANTOR BADAN KEPEGAWAIAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA (BKPSDM) SUMBAWA BESAR Maharani, Miranda; Sarifudin Serip
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.v3i2.10154

Abstract

This study aims to determine the influence of: (1) Individual Characteristics on Organizational Commitment, and (2) Job Characteristics on Organizational Commitment among employees of the Sumbawa Besar Civil Service and Human Resources Development Agency (BKPSDM). This study is a causal associative study with a quantitative approach, using a questionnaire as the primary data collection technique. The population in this study was all 47 employees of the Sumbawa Besar BKPSDM, using a census or saturated sampling method. The data analysis tool used was multiple linear regression analysis with the assistance of the SPSS program. The results of the study indicate that: (1) Individual Characteristics have a positive and significant effect on Organizational Commitment. (2) Job Characteristics have a positive and significant effect on Organizational Commitment among employees of the Sumbawa Besar BKPSDM.
Perbandingan Kinerja Keuangan Berdasarkan Laporan Laba Rugi, Neraca, dan Arus Kas antara PT Yamaha Indonesia Motor Manufacturing dan PT Citra Surya Pacific 2010-2024 Fauziah, Rizka Dwi; 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.v3i2.10163

Abstract

This study aims to analyze and compare the financial performance of PT Yamaha Indonesia Motor Manufacturing and PT Citra Surya Pacific during the period 2010–2024 based on key financial variables, namely revenue, cost of goods sold (COGS), net profit, total assets, and total liabilities. The research employs a quantitative descriptive method with a comparative approach. The data used in this study are secondary data obtained from the companies' financial statements. The analysis technique involves comparing the development of each variable over the observed period to identify trends and differences in financial performance. The results show that PT Yamaha Indonesia Motor Manufacturing demonstrates more stable financial performance, with consistent growth in revenue and net profit. In contrast, PT Citra Surya Pacific experiences fluctuations, particularly in net profit and liabilities, indicating less efficient financial management. Furthermore, Yamaha shows stronger asset growth and a more balanced liability structure, reflecting better financial stability and operational efficiency.The findings of this study provide insights into the importance of effective financial management and operational efficiency in maintaining sustainable company performance. This research can be used as a reference for investors, management, and academics in evaluating and comparing corporate financial performance. .
PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP PROFITABILITAS PADA PT INDOFARMA PERSERO TBK A’yun, Qurratu; 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.v3i2.10164

Abstract

This study aims to examine the effect of liquidity and solvability on profitability at PT Indofarma (Persero) Tbk during the period 2014–2019. The research uses an associative method with a quantitative approach. The data used in this study are secondary data obtained from the company’s financial statements. Data analysis techniques include multiple linear regression, correlation coefficient, determination coefficient, and hypothesis testing. The results of the study indicate that liquidity has a positive effect on profitability, while solvability has a negative effect on profitability. The regression equation obtained is Ŷ = 0.156 + 0.013 X1 − 0.117 X2. The correlation coefficient value of 0.963 shows a very strong relationship between liquidity, solvability, and profitability. Furthermore, the coefficient of determination of 0.877 indicates that 87.7% of the variation in profitability can be explained by liquidity and solvability, while the remaining 12.3% is influenced by other variables outside this study.The results of hypothesis testing show that liquidity does not have a significant effect on profitability, while solvability has a significant effect on profitability. These findings imply that the company needs to pay more attention to managing its solvability to improve profitability performance and maintain financial stability.
ANALISIS KOMPARATIF KINERJA KEUANGAN BERDASAKAN RASIO KEUANGAN PADA PT JASA MARGA (PERSERO) TBK DAN PT CITRA MARGA NUSAPHALA PERSADA TBK Alawiyah, Nur Rahmi; 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.v3i2.10176

Abstract

This study aims to analyze and compare the financial performance of PT Jasa Marga (Persero) Tbk and PT Citra Marga Nusaphala Persada Tbk based on financial ratios. The research method used is a comparative method with a quantitative approach. The data used are secondary data in the form of financial statements of both companies over a certain period. The analysis employs several financial ratios, including liquidity ratios, solvency ratios, activity ratios, and profitability ratios.The results show that there are differences in the financial performance of the two companies. PT Jasa Marga (Persero) Tbk tends to demonstrate better performance in terms of profitability and activity, while PT Citra Marga Nusaphala Persada Tbk shows advantages in certain liquidity aspects. These differences are influenced by operational strategies, capital structure, and asset management efficiency of each company.In conclusion, both companies have their own strengths and weaknesses in financial performance. Therefore, comprehensive financial ratio analysis is essential to provide a more accurate basis for decision-making for investors and management.
ANALISIS ASOSIATIF PENGARUH RATIO SOLVABILITAS DAN EFISIENSI BIAYA OPERASIONAL TERHADAP PROFITABILITAS PERUSAHAAN PADA PT.PERUSAHAAN GAS NEGARA TBK Lestari, Dinda; 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.v3i2.10194

Abstract

This study aims to analyze the associative effect of solvency ratios and operational cost efficiency on the profitability of PT Perusahaan Gas Negara Tbk (PGAS) during the 2018–2023 period. A quantitative approach using multiple linear regression was applied, with secondary data obtained from the company’s annual financial reports published on the Indonesia Stock Exchange (IDX). The independent variables include solvency ratios (measured by Debt to Equity Ratio/DER and Debt to Asset. Ratio/DAR) and operational cost efficiency (measured by Operating Expense Ratio/OER), while the dependent variable is profitability (measured by Return on Assets/ROA).The results indicate that solvency ratios have a significant negative effect on profitability (regression coefficients: DER: -0.245, p<0.05; DAR: -0.312, p<0.01), whereas operational cost efficiency has a significant positive effect (OER coefficient: 0.418, p<0.01). Simultaneously, both independent variables explain 72.5% of the variation in profitability (R² = 0.725).These findings imply that prudent debt management and optimization of operational costs are crucial for improving PGAS profitability amid global gas price fluctuations. Recommendations include diversifying financial strategies and enhancing supply chain efficiency to ensure sustainable financial performance.
Pengaruh Teknologi Informasi Dan Ketidakpastian Lingkungan Terhadap Kualitas Sistem Informasi Akuntansi Manajemen (Studi Kasus di PT Cempaka Mega Mandiri) Stela Marsela Ditty; Listiya Ike Purnomo
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 3 (2026): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i3.12383

Abstract

Abstrack - This study aims to analyse the influence of information technology and environmental uncertainty on the quality of management accounting information systems at PT Cempaka Mega Mandiri. The research method used is a quantitative method with an associative approach. The population in this study amounted to 106 employees of PT Cempaka Mega Mandiri with a sampling technique using saturated sampling so that the entire population was used as a research sample. Data were obtained through distributing questionnaires with a Likert scale and analyzed using multiple linear regression tests. The results of the study indicate that information technology and environmental uncertainty simultaneously have a significant effect on the quality of management accounting information systems. Partially, information technology has a significant effect on the quality of management accounting information systems, as well as environmental uncertainty which has a significant effect on the quality of management accounting information systems. The coefficient of determination (R²) value of 0.682 indicates that 68.2% of the quality of management accounting information systems can be explained by information technology and environmental uncertainty variables, while the remaining 31.8% is influenced by other variables not examined. The results of this study indicate that the optimal application of information technology and the company's ability to respond to environmental uncertainty are important factors in improving the quality of management accounting information systems at PT Cempaka Mega Mandiri.
Pengaruh Budaya Organisasi dan Kepribadian Pegawai terhadap Kinerja Pegawai ASN pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Tasikmalaya Friska Prawita Ayu; Arga Sutrisna; Titin Patimah
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 3 (2026): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i3.12386

Abstract

Penelitian ini bertujuan untuk mengetahu pengaruh Budaya Organisasi dan Kepribadian Pegawai terhadap Kinerja Pegawai ASN pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Tasikmalaya. Penelitian ini menggunakan metode kuantitatif. Teknik sampling yang digunakan dalam penelitian ini adalah purposive sampling dengan kriteria tertentu sesuai tujuan penelitian. Sampel dalam penelitian ini berjumlah 44 Pegawai ASN yang terdiri dari 38 pegawai PNS dan 6 pegawai PPPK pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Tasikmalaya. Teknik analisis data menggunakan analisis regresi linier berganda dengan bantuan SPSS versi 25. Hasil penelitian menunjukkan bahwa Budaya Organisasi dan Kepribadian Pegawai secara simultan berpengaruh signifikan terhadap kinerja pegawai. Secara parsial Budaya Organisasi berpengaruh signifikan terhadap kinerja pegawai, dan Kepribadian Pegawai juga berpengaruh signifikan terhadap kinerja pegawai pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Tasikmalaya.
Pengaruh Beban Kerja Dan Dukungan Organisasi Terhadap Kinerja Pegawai Badan Pusat Statistik (BPS) Kabupaten Tasikmalaya Silvi Anjani; Barin Barlian; Arif Arif
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 3 (2026): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i3.12387

Abstract

Tujuan penelitian ini adalah untuk menentukan dan menganalisis pengaruh beban kerja dan dukungan organisasi secara simultan dan parsial terhadap kinerja pegawai badan pusat statistik kabupaten tasikmalaya. Metode yang digunakan dalam penelitian ini adalah kuantitatif. Dengan sampel penelitian sebanyak 40 pegawai sebagai responden. Data yang digunakan adalah data primer dan sekunder. Alat analisis yang digunakan dalam penelitian ini adalah regresi linier berganda dengan menggunakan aplikasi pendukung SPSS versi 26. Hasil pengujian menunjukkan bahwa secara simultan, variabel yang digunakan dalam penelitian, yaitu beban kerja dan dukungan organisasi, memiliki pengaruh signifikan terhadap kinerja pegawai badan pusat statistik kabupaten tasikmalaya. Secara parsial, beban kerja tidak berpengaruh signifikan terhadap kinerja pegawai, dan terdapat pengaruh signifikan antara dukungan organisasi terhadap kinerja pegawai badan pusat statistik kabupaten tasikmalaya.
Profitability Dynamics of Indonesian Islamic Banks: The Critical Influence of Murabahah and Musyarakah Financing Haina Anggia Sari; Aji Prasetyo
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 3 (2026): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i3.12390

Abstract

Penelitian ini bertujuan menganalisis pengaruh empiris penyaluran pembiayaan murabahah dan pembiayaan musyarakah terhadap Return on Assets (ROA) pada Bank Umum Syariah di Indonesia selama periode pemulihan ekonomi pascapandemi 2021–2024. Penelitian menggunakan metode kuantitatif dengan pendekatan asosiatif kausal. Data penelitian merupakan data sekunder yang bersumber dari laporan keuangan tahunan (annual report) auditan dari 12 bank umum syariah yang dipilih melalui teknik purposive sampling, menghasilkan total 48 observasi selama periode 4 tahun. Analisis data dilakukan menggunakan IBM SPSS Statistics versi 27 melalui uji asumsi klasik dan model regresi linier berganda. Hasil empiris menunjukkan bahwa pembiayaan murabahah berpengaruh signifikan dengan arah positif terhadap ROA, mengindikasikan bahwa pembiayaan berbasis utang dengan margin tetap meningkatkan profitabilitas bank. Sebaliknya, pembiayaan musyarakah berpengaruh signifikan dengan arah negatif terhadap ROA. Secara simultan, kedua jenis pembiayaan tersebut berpengaruh signifikan terhadap profitabilitas bank. Penelitian ini terbatas pada portofolio kontrak internal bank dan ruang lingkup waktu pemulihan ekonomi tertentu tanpa memperhitungkan fluktuasi makroekonomi secara langsung di luar kendali peneliti. Secara praktis, manajemen bank syariah harus menyeimbangkan struktur portofolio agar efisiensi aset tetap terjaga, sedangkan secara akademik hasil ini menjadi referensi bagi kajian lanjutan untuk memperluas variabel kontrol.

Page 48 of 52 | Total Record : 515

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