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Jurnal Ekonomi Akuntansi Manajemen Agribisnis
Published by Universitas Ratu Samban
ISSN : -     EISSN : 29883466     DOI : https://doi.org/10.58222/jurekma.v1i1.140
Core Subject : Economy, Humanities, Science, Agriculture, Social,
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
JURNAL EKONOMI AKUNTANSI MANAJEMEN AGRIBISNIS is a peer reviewed journal. JUREKMA invites academics and researchers who do original research in the fields of economics, management, and accounting, including but not limited to Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Management Marketing Financial management Human Resource Management International Business Entrepreneurship Marketing Management Strategic Management Organizational behavior Operation management Change Management Sharia Management Knowledge Management Electronic Business Capital market Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting Finance and Digital Business Science Accounting and Financial Reporting Alternative Investments Asset Pricing Behavioral Finance Corporate Finance Corporate Governance and Ethics Derivative Pricing and Hedging Empirical Finance Financial Accounting Financial Applications of Decision Theory or Game Theory Financial Applications of Simulation or Numerical Methods, Financial Economics Financial Engineering Financial Forecasting Financial Risk Management and Analysis Financial Technology International Finance Portfolio Optimization and Trading Real Estate Finance Regulation of Financial Markets and Institutions Rural Finance Stochastic Models for Asset and Instrument Prices Systemic Risk Taxation Digital Business Management Digital Business Technology Financial Technology Digital Marketing Digital Business and E Commerce Digital Economics Cloud Computing Digital Business Analysis Design Content Creation Statistics Computing UI or UX Design Digital Branding E Retailing Customer Relationship Management for Digital Business Digital Business Strategic Business Ethics for Digital Business Services Marketing Digital Business Valuation Digital Analytics for Marketing Digital Project Management Content Management Big Data and Business Intelligence Knowledge Management and Innovation Cyber Security for Digital Business Agribusiness The scope of the articles in this journal focuses on the study of agribusiness from a macroeconomic approach covering social and economic aspects of agriculture which is a system of comprehensive and integrated from studies up stream, on farm, down stream and supporting subsystems, and the impact of their interrelationships with policy governments, international economy and capitalization of land resource, farmers, and communities. The microeconomic approach includes the study of business development in the field of agribusiness financial, business policy, and functional technical aspects. JUREKMA publishes articles in related to the agribusiness system or its agribusiness sub system which consists of research related to input, farming, processing, marketing and supporting system of agricultural products.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 37 Documents
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ANALISIS BIAYA, PENERIMAAN, PENDAPATAN, DAN EFISIENSI USAHATANI PADI DI KELURAHAN SEMARANG KECAMATAN SUNGAI SERUT KOTA BENGKULU Cendi Herlin Daya Sirsan; Muhammad Taufiqurrahman Syah; Evon Tri Oktami; Muhammad Fakhrurozi Abdurrahman Syah; Reflis
JURNAL EKONOMI AKUNTANSI MANAJEMEN AGRIBISNIS Vol 3 No 2 (2025): Juli-Desember 2025
Publisher : Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jurekma.v3i2.561

Abstract

Penelitian ini bertujuan untuk menganalisis struktur biaya, penerimaan, pendapatan, marjin kotor, dan efisiensi usahatani padi di Kelurahan Semarang, Kecamatan Sungai Serut, Kota Bengkulu. Sektor pertanian berperan penting dalam perekonomian pedesaan, dan padi merupakan komoditas pangan utama yang kinerjanya di tingkat usahatani sangat menentukan kesejahteraan petani. Kelurahan Semarang merupakan salah satu sentra penghasil padi, di mana rumah tangga usahatani didominasi oleh petani pengelola sawah dengan karakteristik lahan, tenaga kerja, dan biaya produksi yang beragam. Penelitian dilakukan melalui metode survei terhadap 20 petani padi yang dipilih secara acak sederhana (sekitar 30% dari populasi petani padi di desa tersebut). Data dikumpulkan melalui wawancara dan observasi lapang, kemudian dianalisis menggunakan analisis anggaran usahatani, meliputi perhitungan biaya total (biaya tetap dan biaya variabel), penerimaan total, pendapatan (laba), marjin kotor, dan efisiensi usahatani dengan pendekatan Revenue Cost Ratio (R/C). Hasil penelitian menunjukkan bahwa rata-rata biaya variabel riil mencapai Rp6.871.588,33/ha/musim tanam dengan biaya tetap riil sebesar Rp112.425,00/ha/musim tanam, sehingga total biaya produksi riil adalah Rp6.984.013,33/ha/musim tanam. Rata-rata penerimaan riil sebesar Rp12.377.708,33/ha/musim tanam dengan pendapatan riil sebesar Rp5.393.695,00/ha/musim tanam. Marjin kotor riil mencapai Rp5.506.120,00/ha/musim tanam yang menunjukkan bahwa pengelolaan input variabel masih menyisakan margin yang cukup tinggi untuk menutup biaya tetap dan laba. Nilai R/C ratio riil sebesar 2,91 yang berarti setiap Rp1,00 biaya yang dikeluarkan menghasilkan penerimaan sebesar Rp2,91. Temuan ini mengindikasikan bahwa usahatani padi di Kelurahan Semarang layak dan efisien secara ekonomi (R/C > 1). Peningkatan akses teknologi, optimalisasi penggunaan pupuk dan tenaga kerja, serta penguatan kelembagaan tani direkomendasikan untuk lebih meningkatkan produktivitas dan pendapatan usahatani padi di wilayah tersebut.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI PETANI TERHADAP PROGRAM PENANAMAN PADI GOGO DI KECAMATAN TABA PENANJUNG KABUPATEN BENGKULU TENGAH Mardila, Shovia Alkesya; Tri Wahyuni Damayanti; Sazuli; Susila Isma
JURNAL EKONOMI AKUNTANSI MANAJEMEN AGRIBISNIS Vol 3 No 2 (2025): Juli-Desember 2025
Publisher : Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jurekma.v3i2.565

Abstract

This study aims to analyze farmers' perceptions of the upland rice planting program in Taba Penanjung District, Central Bengkulu Regency, with a primary focus on the economic aspect and to identify the factors influencing it. The research method used a quantitative descriptive approach with data collection techniques through questionnaires and interviews. A sample of 52 farmers was selected using purposive sampling and simple random sampling methods. Data analysis was conducted using a Likert scale, the successive interval method (MSI), and multiple linear regression. The results showed that farmers' perceptions of the upland rice planting program were categorized as good (73%), with the economic aspect being the most dominant aspect influencing farmers' decisions. Factors such as age, last education, farming experience, number of family members, and land area significantly influenced farmers' perceptions, where all variables had a negative relationship. The economic aspect emphasized the importance of seed assistance, fertilizer, and access to loans to increase farmers' productivity and income. This study recommends increasing economic support from the government for the sustainability of the upland rice program as an alternative for food security.
PENGARUH DIGITAL FINANCIAL INCLUSION TERHADAP KETAHANAN KEUANGAN RUMAH TANGGA DI INDONESIA Latifah Wulandari
JURNAL EKONOMI AKUNTANSI MANAJEMEN AGRIBISNIS Vol 4 No 1 (2026): Januari-Juni 2026
Publisher : Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jurekma.v4i1.711

Abstract

Perkembangan teknologi digital telah mendorong transformasi layanan keuangan yang semakin mudah diakses oleh masyarakat. Inklusi keuangan digital (digital financial inclusion) menjadi salah satu strategi penting dalam memperluas akses terhadap berbagai produk dan layanan keuangan formal berbasis teknologi. Di sisi lain, meningkatnya ketidakpastian ekonomi menuntut rumah tangga memiliki ketahanan keuangan yang memadai untuk mempertahankan kesejahteraan finansialnya. Meskipun penggunaan layanan keuangan digital terus meningkat di Indonesia, bukti empiris mengenai pengaruh inklusi keuangan digital terhadap ketahanan keuangan rumah tangga masih terbatas. Penelitian ini bertujuan untuk menganalisis pengaruh digital financial inclusion terhadap household financial resilience di Indonesia. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap rumah tangga pengguna layanan keuangan digital. Data dikumpulkan melalui kuesioner menggunakan skala Likert lima poin dan dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan bantuan perangkat lunak SmartPLS. Konstruk digital financial inclusion diukur melalui dimensi akses, penggunaan, kualitas, dan keterjangkauan layanan keuangan digital, sedangkan household financial resilience diukur berdasarkan kemampuan mengelola keuangan, menghadapi guncangan ekonomi, beradaptasi terhadap perubahan kondisi ekonomi, dan merencanakan keuangan jangka panjang. Penelitian ini diharapkan dapat memberikan kontribusi terhadap pengembangan literatur mengenai inklusi keuangan digital dan ketahanan keuangan rumah tangga, serta menjadi masukan bagi pemerintah dan penyedia layanan keuangan dalam merumuskan kebijakan yang mendukung penguatan ketahanan keuangan masyarakat di era digital.
STUDI KOMPARATIF TENTANG SISTEM PEMUNGUTAN PAJAK IBNU KHALDUN DAN ADAM SMITH Aliyanti Zumrona; Dewi Stopia Nengsi; Devi Monika Sihite; Reflis; Rahmawati
JURNAL EKONOMI AKUNTANSI MANAJEMEN AGRIBISNIS Vol 3 No 2 (2025): Juli-Desember 2025
Publisher : Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jurekma.v3i2.560

Abstract

Studi komparatif ini bertujuan untuk mengetahui bentuk pemikiran Ibnu Khaldun dan Adam Smith tentang definisi pajak Dan perbedaan serta persamaan pemikiran Ibnu Khaldun dan Adam Smith tentang sistem pemungutan pajak. Penulisan dilakukan dengan metode komparatif dengan membandingkan pemikiran kedua tokoh melalui masing-masing buku dengan judul Muqaddimah karya Ibnu Khaldun dan The Wealth of Nations karya Adam Smith. Semua sumber data berasal dari data sekunder. Menurut hasil perbandingan diperoleh hasil berupa : paparan definisi pajak menurut Ibnu Khaldun ialah sebagai suatu sumber keuangan negara yang dipungut oleh penguasa dari rakyat untuk membiayai kebutuhan dan kepentingan umum sementara menurut Adam Smith mendefinisikan pajak sebagai suatu kontribusi rakyat terhadap negara yang mana negara telah memberikan perlindungan. Serta terdapat persamaan dan perbedaan dari pemikiran keduanya mengeai pajak.
Evaluasi Kinerja Keuangan PT Bukalapak Tbk (BUKA) 2021-2024 Titah Sari Nur Khassanah; Fany Lathifatul Nur Qori’ah; Abdul Jalil Abshor; Edi Supriyanto
JURNAL EKONOMI AKUNTANSI MANAJEMEN AGRIBISNIS Vol 4 No 1 (2026): Januari-Juni 2026
Publisher : Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jurekma.v4i1.630

Abstract

. This study aims to analyze the financial performance of PT Bukalapak Tbk during the 2021–2024 period using a financial ratio approach, including liquidity, solvency, activity, and profitability ratios. The research employs a descriptive quantitative method using secondary data in the form of PT Bukalapak Tbk’s annual financial statements obtained from the Indonesia Stock Exchange. The analysis is conducted by calculating and interpreting financial ratios to assess trends and the company’s financial condition over time. The results indicate that PT Bukalapak Tbk has a high level of liquidity and a relatively conservative capital structure, as reflected by low solvency ratios. However, the activity and profitability ratios demonstrate suboptimal performance, characterized by low asset utilization efficiency and limited rates of return. These findings suggest that although the company is in a financially stable position in terms of liquidity and solvency, improving operational efficiency and profitability remains the main challenge.
Literatur Review Pengaruh Employee Engagement dan Kepuasan Kerja Terhadap Kinerja Organisasi Di Era Digital Lailatus Sa’adah; Nur Afnenda Apriliya Rahayu; Musliana Fatikaningrum; Muhammad Sheva Fathoni
JURNAL EKONOMI AKUNTANSI MANAJEMEN AGRIBISNIS Vol 4 No 1 (2026): Januari-Juni 2026
Publisher : Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jurekma.v4i1.631

Abstract

This study aims to analyze the influence of employee engagement and job satisfaction on organizational performance in the digital era. Digital transformation has changed the working environment and requires organizations to manage human resources adaptively in order to maintain optimal performance. This research employed a systematic literature review method by examining relevant national and international academic articles published between 2015 and 2025. The literature was collected from various scientific databases, selected based on inclusion and exclusion criteria, and analyzed using narrative and thematic synthesis. The results indicate that employee engagement and job satisfaction have a positive and significant effect on organizational performance. Employees with higher levels of engagement and job satisfaction tend to demonstrate better productivity, commitment, and adaptability to technological changes. Furthermore, a digital work environment can strengthen the relationship between engagement, job satisfaction, and organizational performance when supported by appropriate systems and organizational culture. This study provides important implications for organizations in developing effective human resource management strategies in the digital era..
Civil Society Engagement Strategies for Promoting Good Governance in Nigeria’s Fourth Republic: Comparative Evidence from SERAP and BudgIT Yusuf Garba Manjo; Kafayat Abidemi Zubair
JURNAL EKONOMI AKUNTANSI MANAJEMEN AGRIBISNIS Vol 4 No 1 (2026): Januari-Juni 2026
Publisher : Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jurekma.v4i1.655

Abstract

Since Nigeria transitioned to democratic rule in 1999, persistent challenges of corruption, weak accountability, and limited citizen participation have continued to undermine the consolidation of good governance in the Fourth Republic. In this context, Civil Society Organisations (CSOs) have emerged as critical non-state actors seeking to bridge accountability gaps and enhance transparency within the governance process. This research examines the role of civil society engagement in promoting good governance in Nigeria through a comparative analysis of the strategies employed by the Socio-Economic Rights and Accountability Project (SERAP) and the BudgIT Foundation (BudgIT) during the Tinubu Administration. The primary purpose of the research is to assess how distinct civil society engagement models—judicialised accountability and data-driven transparency—contribute to accountability, transparency, and participatory governance. The research adopts a qualitative research design anchored in a comparative case research approach, relying exclusively on secondary data drawn from organisational reports, court documents, policy briefs, scholarly literature, and credible media sources. Data were analysed using thematic content analysis to identify recurring patterns and comparative insights. The findings reveal that SERAP’s strategic litigation and rights-based advocacy strengthen horizontal accountability by activating judicial oversight, while BudgIT’s civic-technology initiatives enhance social accountability by democratising fiscal information and empowering citizen engagement. However, both models face institutional and enforcement constraints that limit their overall impact. The research concludes that no single civil society strategy is sufficient to secure good governance in Nigeria. This research contributes to civil society and governance scholarship by empirically demonstrating differentiated accountability pathways within Nigeria’s Fourth Republic.

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