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Jurnal Ekonomi Islam, Akuntansi, dan Manajemen
Published by Utami Publisher
ISSN : -     EISSN : 30646014     DOI : https://doi.org/10.70963/jeiam
Core Subject : Economy,
Economics, Econometrics & Finance
Ekonomi Islam: Pembahasan mengenai sistem ekonomi yang sesuai dengan prinsip syariah, keuangan Islam, zakat, wakaf, dan berbagai model bisnis berbasis Islam. Akuntansi Syariah: Pelaporan keuangan, audit, dan sistem akuntansi yang mendukung transparansi dan kejujuran dalam praktik ekonomi Islam. Manajemen: Strategi manajemen bisnis yang efektif dan efisien dalam kerangka etika Islam serta pengembangan sumber daya manusia berbasis syariah.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 26 Documents
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The Influence Of Leadership And Discipline On Employee Performance In The Bandar Lampung City Transportation Department Emni, Ichsan Kamil; Ahirudin , Ahirudin
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 3 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v1i3.233

Abstract

The main support for achieving organizational goals is showing neatness and accuracy of work results without ignoring the volume of work, showing the large number of types of work carried out at one time so that efficiency and effectiveness can be carried out in accordance with the objectives, availability of employees to participate with other employees vertically and horizontally both inside and outside work so that work will get better, shows how much employees accept carrying out their work and taking responsibility for work results, and the initiative from within members of the organization to do work and solve problems at work without waiting for orders. One of the things that influences performance is leadership in an organization. The research objective in this thesis is to examine the influence of career development and work motivation on employee performance at the South Lampung Regional Development Planning Agency. This research uses a sampling research method with a total of 97 employees as respondents. Analysis was used using quantitative analysis and data processing using the SPSS program The research results show that leadership has a positive effect on employee performance with an influence contribution of 23.3%. Furthermore, discipline also has a positive effect on employee performance with an influence contribution of 13.8%. The regression test shows that together there is a positive influence between Leadership and Discipline on employee performance. The magnitude of the influence of the two variables X1 and X2 on Y is 24.8%, the remaining 75.2% is influenced by other variables outside this research.
Online Marketing Strategy On Purchasing Decisions At Small And Medium Enterprises (UKM) Snack Barokah Bengkulu Putra, Agung Pratama; Irwanto, Tito; Abi, Yudi Irawan; Putra , Iswidana Utama
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 3 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v1i3.239

Abstract

A widely used marketing strategy is the marketing mix. The marketing mix refers to the types of decisions that are made when marketing a product or service to consumers. The marketing mix also applies in online marketing, although the decisions made in online marketing may differ from traditional marketing. The purpose of this study is to identify factors that can influence and become elements of the preparation of marketing strategy Snack Barokah, compile and recommend the right marketing strategy to applied to Usaha Snack Barokah in an effort to expand the market and determine the priority order of strategies that can be applied in marketing products Snack Barokah in an effort to expand the market. The results showed that the instrument used in this study was a questionnaire, which consisted of 8 questions for the online marketing variable (X), 8 questions for purchasing decisions (Y), with a total of 80 research respondents. The research questionnaire contains a description of the respondents and answers to the questions given. The characteristics of respondents in this study are based on gender, age, latest education, occupation and number of visits per month.
Factors That Do Not Influence Public Non-Compliance in Paying Motor Vehicle Taxes Susena , Karona Cahya; Sarma, Dimas Titan Putra; Hidayah , Nenden Restu; Wijaya , Ermy
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 3 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v1i3.247

Abstract

Motor vehicle tax (PKB) is an important source of regional income in supporting development and public services. However, public non-compliance in paying motor vehicle taxes is still a major problem in various regions in Indonesia. This article aims to identify factors that influence people's non-compliance in paying PKB, by referring to several case examples on the internet and various previous studies. The factors that will be discussed include economic, social, cultural aspects, as well as weaknesses in the existing tax administration system. In addition, an analysis of spelling and writing errors in the references used will be carried out to provide a clearer understanding of the errors that often occur in writing articles related to motor vehicle tax.
Public Perception Of Taxation Obligations And Its Effect On Tax Compliance In Indonesia Susena , Karona Cahya; Fitriani, Asty Eka; Hidayah , Nenden Restu; Wijaya, Ermy
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 3 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v1i3.248

Abstract

This article discusses how public perception of tax obligations can affect the level of tax compliance. Positive perceptions of taxes have the potential to encourage higher levels of compliance, which in turn will ensure sufficient state revenues and increase legitimacy and trust in the government. Conversely, negative perceptions can lead to low tax compliance. There are many factors that influence how the public views tax obligations, including social, economic, legal, cultural values, education, wealth distribution, and tax law policies and transparency. All of these factors play a role in shaping public behavior and views on taxes. This article uses the Systematic Literature Review (SLR) method, where relevant literature is collected, reviewed, and analyzed to obtain comprehensive conclusions. Based on the results of the literature search, it is known that public perception of tax obligations in Indonesia generally shows a positive tendency, with increasing awareness and positive sentiment towards taxes. However, the major challenge faced is the low level of tax compliance, which is caused by a lack of understanding, less than optimal services, and low trust in the government. Therefore, government efforts to improve tax education, improve service quality, and build public trust are very important in order to improve tax compliance in the future.
Tax Law And Its Implementation For The Welfare Of The People Armeni, Sinta Bela; Hanila , Siti; Nasution , Suswati; Zoniarti , Zoniarti
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 3 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v1i3.253

Abstract

Taxes are one of the economic tools of a country. As a source of national income, some taxes account for more than 50% of national income. For example, if a country has higher taxes, more jobs can be created, unemployment rate decreases, and good education and health care can be achieved. They are also a good tool for income distribution. At the same time, income distribution is also the biggest problem in the current economy. The rich get richer and the poor get poorer. When taxes are used as a tool to reduce income imbalance, this paper will explain whether this affects people's well-being.
Analysis Of Financial Management Performance And Use Of Subsidy Funds In The Special Region Of Yogyakarta In 2021-2023 Masithoh, Shavira Dewi; Kamela, Hurian
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 4 (2025): Agustus
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v1i4.327

Abstract

Regional financial management and utilization of subsidy funds are crucial aspects in ensuring the effectiveness of development and public welfare, especially in the Special Region of Yogyakarta (DIY). This study aims to analyze the performance of financial management and the effectiveness of the use of subsidy funds in DIY in 2021–2023, by reviewing the influence of accountability, fiscal transparency, public participation, and the use of information technology. This research method uses quantitative methods. This study uses numerical and statistical data, such as the percentage of independence ratio, effectiveness, efficiency, and harmony and regional financial data such as PAD (Regional Original Income), total revenue, operating expenses, and employee expenses. Based on the analysis of the DIY regional financial ratio in 2021–2023, the level of fiscal independence remains low at 33–41%, indicating a high dependence on central funds. The effectiveness of budget use tends to be stable but not yet optimal, while the efficiency and harmony of spending are still relatively inefficient and less harmonious. The data shows an increase in PAD, but it has not been accompanied by efficient and targeted spending management. Therefore, it is necessary to improve the budget management strategy to be more independent, efficient, and in line with the needs of the community.
Financial Planning And Control In Improving Operational Efficiency Pratama, Enjel; Susena , Karona Cahya
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 4 (2025): Agustus
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v1i4.348

Abstract

This study aims to analyze the role of financial planning and control in improving the operational efficiency of companies. Good financial planning allows companies to allocate resources optimally, project funding needs, and anticipate financial risks. Meanwhile, financial control functions as an evaluation tool to ensure that financial realization is in line with the established plan. The research method used is a case study on a manufacturing company with a qualitative and quantitative approach. Data were collected through observation, interviews, and analysis of financial statements for the past three years. The results of the study indicate that companies that implement an integrated financial planning and control system are able to increase operational efficiency by up to 20%, marked by reduced operational costs and increased productivity. These findings underline the importance of structured financial management practices in supporting the achievement of the company's operational goals in a sustainable manner.
Analysis Of Financial Statements To Assess Performance At PT Unilever Indonesia Tbk Putri, Alda Ayu; Hidayah, Nenden Restu
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 4 (2025): Agustus
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v1i4.349

Abstract

According to the findings of the research, it can be demonstrated that PT Unilever Indonesia Tbk is a manufacturing company that is listed on the Indonesia Stock Exchange. The ratios present in the financial statements can convey tidbits of information about the company's ability to manage its resources, fulfill short-term and long-term debt obligations, and establish strategic plans. An assessment of financial performance and analysis of financial statements is crucial, as it offers management a clear understanding of the company's status and can serve as a fundamental basis for decision-making. This analysis aids management in recognizing operational strengths and weaknesses, as well as identifying potential opportunities. this also helps to ensure the sustainability and growth of the business by delivering accurate information regarding the company’s financial health, operational performance, and potential risks.
The Effect Of Stock Investment Management On Economic Growth In Indonesia Sucipto, Ahmad; Tarigan, Heskyel Pranata
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 4 (2025): Agustus
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v1i4.350

Abstract

Investment management is the art and science of managing financial assets to generate optimal returns, while still considering risks and financial goals. The effect of stock investment management on economic growth in Indonesia, with a focus on the role of digital stock investment applications in increasing domestic investor participation and its impact on the national economy. This study uses a qualitative descriptive approach with secondary data from reports from the Financial Services Authority (OJK), the Central Statistics Agency (BPS), and the Indonesia Stock Exchange (IDX). The results of the study show that the volume of stock transactions on the Indonesia Stock Exchange has increased significantly from 2019 to 2021, with an average daily transaction volume reaching 424,704 million shares in 2021. The number of domestic investors has also increased, with an average total assets of IDR 140.29 trillion in 2021. This increase was driven by education and literacy programs provided by securities companies digital investment applications. Effective stock investment management through digital platforms contributes to an increase in the number of investors, which in turn increases stock transactions and has a positive impact on the Indonesian economy.
Impact Of Working Capital Management On Cash Flow And Profitability Prayoga, Ageng Wahyu; Saputri, Vettyca Diana
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 4 (2025): Agustus
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v1i4.351

Abstract

Effective working capital management plays a crucial role in maintaining smooth company operations, improving cash flow, and supporting the achievement of optimal profitability levels. A common issue faced by companies is the imbalance between current assets and current liabilities, which can lead to financial instability. This study aims to analyze the impact of working capital management on cash flow and profitability in companies. Using financial data from several firms listed on the Indonesia Stock Exchange over a specific period, this research conducts quantitative analysis to measure the relationship between working capital components such as accounts receivable, inventory, and accounts payable on operational cash flow and net profit. The results indicate that efficient working capital management, characterized by rapid turnover of receivables and inventory as well as optimal management of payables, has a significantly positive impact on cash flow and profitability. These findings highlight the importance of working capital strategies in supporting overall financial performance and provide recommendations for management to pay greater attention to working capital policies in financial planning. Therefore, working capital management should not be viewed merely as an administrative function but as a strategic element in creating company value.

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