cover
Contact Name
Nurul Aisah
Contact Email
indexsasi@apji.org
Phone
+6287886586667
Journal Mail Official
indexsasi@apji.org
Editorial Address
Jl. Sonokeling 1, no. B-30, Rt.002/Rw.008, Plamongan Indah, Plamongansari, Pedurungan, Semarang, Jawa Tengah
Location
Kota semarang,
Jawa tengah
INDONESIA
MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis
Published by CV. Muara Edukasi
ISSN : 31104797     EISSN : 30909481     DOI : 10.64365
Core Subject : Economy, Science,
MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Ekonomi dan 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. Jurnal ini terbit 1 tahun 4 kali (Januari, April, Juli dan Oktober). Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Jurnal Muara Ekonomi memfokuskan diri pada publikasi artikel ilmiah yang mencakup empat bidang ilmu utama berikut: 1. Ilmu Ekonomi (Economics) Ekonomi Makro Ekonomi Mikro Ekonomi Pembangunan Ekonomi Publik Ekonomi Moneter dan Perbankan Ekonomi Internasional Ekonomi Sumber Daya Alam dan Lingkungan Ekonomi Kependudukan 2. Ilmu Manajemen (Management) Manajemen Sumber Daya Manusia (MSDM) Manajemen Pemasaran Manajemen Keuangan Manajemen Operasi dan Rantai Pasok Manajemen Strategik Kewirausahaan (Entrepreneurship) Manajemen Perubahan dan Inovasi 3. Ilmu Akuntansi (Accounting) Akuntansi Keuangan dan Standar Pelaporan (PSAK/IFRS) Akuntansi Manajemen dan Biaya Auditing (Pemeriksaan Akuntansi) Perpajakan Akuntansi Sektor Publik Sistem Informasi Akuntansi Akuntansi Perbankan Akuntansi Syariah 4. Ilmu Bisnis (Business) Bisnis dan Kewirausahaan Strategi Bisnis Analisis Kelayakan Bisnis Manajemen Bisnis Keluarga Business Model Innovation Studi Kelayakan Bisnis dan Investasi Etika Bisnis dan Tanggung Jawab Sosial Perusahaan (CSR)
Articles 40 Documents
Analisis Partisipasi Pemerintah Desa Dalam Perencanaan dan Pengembangan Bumdes di Desa Sumberkalong Kecamatan Kalisat Kabupaten Jember Nita Elvita; Ririn Isnadewi; Rina Dwi Cahyati; Betty Dasilva; Prillinaya Yudhistira; Oryza Ardhiarisca
MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis Vol. 1 No. 4 (2025): Oktober : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis
Publisher : CV Muara Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64365/muanomi.v1i4.106

Abstract

Village development is part of national development that aims to improve the welfare of the community. One of the efforts to achieve this is through the establishment of Village-Owned Enterprises (BUMDes) as a forum for the independent management of local economic potential. In this process, the village government has an important role in the planning and development of BUMDes, starting from the formulation of vision and mission, identification of business potential, to the implementation of village economic programs. Careful planning and sustainable development are key to ensuring that BUMDes can promote economic independence and increase community income. The support, commitment, and ability of the village government to manage and involve the community are crucial to the success of BUMDes as a driving force for village development
Membedah Mekanisme Perencanaan Keuangan Desa:Antara Regulasi, Praktik Teknis, dan Realitas Lapangan di Desa Pakusari Ulfi Maratul Azizah; Vanisa Nia Nur Ramadhani; Fanesya Sintya Bella; Siti Anisa; Oryza Ardhiarisca; Prillinaya Yudhistira
MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis Vol. 1 No. 4 (2025): Oktober : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis
Publisher : CV Muara Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64365/muanomi.v1i4.107

Abstract

This research aims to analyze the financial management planning process of Pakusari Village and assess its conformity with the provisions of Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. This research uses qualitative methods with a case study approach. Data was obtained through in-depth interviews, observation and documentation with the main informants, namely KAUR Finance and KAUR Pakusari Village Planning. The results of the research show that the financial management planning of Pakusari Village is in accordance with Permendagri Number 20 of 2018 and is carried out in a participatory, transparent and accountable manner, including in terms of document adjustments to regulations. Obstacles such as delays in proposals can be overcome through coordination with village officials. However, it was found that there were duplicate tasks due to limited human resources in Pakisari village, where the preparation of the RPJMDes and RKPDes was mostly carried out by the Head of Finance. This finding shows that village governance is running well, but in terms of the division of tasks and effectiveness it still needs to be strengthened further. The limitation of this research lies in the fact that the object studied in this research only focuses on one village so the results cannot be generalized. Further studies can be carried out in other villages to provide results and a broader picture regarding the implementation of village financial planning
Peran Etika Profesi dalam Membentuk Profesionalisme Akuntan Publik Raka Mahesa; Sarah Della Rama Dhani; Siti Fadia Adha; Nisa Saffanah Auliandari; Kayla Dwi Nur Fitriani
MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis Vol. 1 No. 4 (2025): Oktober : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis
Publisher : CV Muara Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64365/muanomi.v1i4.110

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan kode etik dan etika profesi akuntan publik di Indonesia melalui metode studi pustaka tanpa melakukan penelitian lapangan. Kajian dilakukan dengan menelaah dokumen resmi dan literatur akademik yang membahas prinsip-prinsip etika profesi akuntan publik. Hasil kajian menunjukkan bahwa kode etik memiliki peran penting dalam menjaga integritas, objektivitas, dan kompetensi profesional akuntan publik dalam menjalankan tugasnya. Kode etik juga menjadi dasar dalam membangun kepercayaan publik terhadap profesi akuntan, khususnya dalam memberikan jasa audit dan atestasi. Berdasarkan, setiap akuntan publik diwajibkan memegang teguh prinsip integritas, objektivitas, kompetensi profesional, kerahasiaan, dan perilaku profesional sebagai landasan moral dalam praktiknya. Penelitian ini menegaskan bahwa penerapan etika profesi tidak hanya bergantung pada aturan formal, tetapi juga pada kesadaran individu akuntan dalam menjaga tanggung jawab moral terhadap masyarakat dan profesinya.          
Inovasi dan Kreativitas Sebagai Kunci Keberhasilan Wirausaha di Era Digital Caca Ramadani; Alfiya Nur Khasanah; Yulia Novita
MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis Vol. 1 No. 4 (2025): Oktober : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis
Publisher : CV Muara Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64365/muanomi.v1i4.113

Abstract

The advancement of digital technology has brought significant changes to various aspects of life, including entrepreneurial activities. In the digital era, characterized by rapid developments in information and communication technologies, the ability of entrepreneurs to innovate and create has become a key factor in determining business success. This study aims to analyze the crucial role of innovation and creativity in helping business owners face increasingly intense global competition. The research employs a qualitative descriptive method through a literature review from various scholarly sources. The findings show that innovation and creativity greatly influence the creation of competitive advantage, improvements in operational efficiency, and the ability to adapt to shifts in consumer behavior. Entrepreneurs who can integrate creative ideas with technological applications have greater opportunities to grow and sustain their businesses in the digital marketplace. The study also highlights several challenges in fostering creativity and innovation, particularly amid rapid technological changes and evolving consumer preferences
Pendidikan Kewirausahaan dan Literasi Digital Sebagai Katalis Pengembangan UMKM di Kalangan Mahasiswa Awaliah Arisyah; Marisa Anggraini; Yulia Novita
MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis Vol. 1 No. 4 (2025): Oktober : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis
Publisher : CV Muara Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64365/muanomi.v1i4.116

Abstract

Entrepreneurship education and digital literacy are increasingly recognized as important foundations for the development of student-led micro, small, and medium enterprises (MSMEs), especially in today’s digital-driven economy. This study explores how these two elements work together to strengthen students’ entrepreneurial abilities and support the growth of digitally oriented MSMEs. Using a mixed-method approach, data were obtained from 250 students through structured surveys and complemented by in-depth interviews with 12 key informants, including lecturers, MSME assistants, and active student entrepreneurs. The findings reveal that entrepreneurship education enhances students’ managerial readiness, strengthens their entrepreneurial mindset, and encourages business initiation. Meanwhile, digital literacy contributes to improved mastery of digital marketing, online transaction operations, and the use of data in decision-making. When combined, both variables show a mutually reinforcing influence on the performance of student MSMEs. This research emphasizes the importance of integrating entrepreneurial learning with practical digital skills to build sustainable and innovative student businesses. Several recommendations are proposed, including strengthening curricular content, providing hands-on digital training, and enhancing institutional support for student business incubation programs
Analisis Rasio Likuiditas dan Solvabilitas Terhadap Kinerja Keuangan pada Perusahaan Pertambangan di BEI Pasca Pandemi (2022-2024) Aizzat Haqiqi; Saqofa Nabilah Aini
MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis Vol. 1 No. 4 (2025): Oktober : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis
Publisher : CV Muara Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64365/muanomi.v1i4.117

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas (Current Ratio/CR) dan solvabilitas (Debt to Asset Ratio/DAR) terhadap kinerja keuangan (Return on Assets/ROA) pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Penelitian ini menggunakan pendekatan kuantitatif asosiatif dengan metode analisis regresi linier berganda. Sampel terdiri dari 17 perusahaan pertambangan yang dipilih melalui teknik purposive sampling dengan total 45 data observasi. Hasil penelitian menunjukkan bahwa likuiditas (CR) berpengaruh positif namun tidak signifikan terhadap ROA, yang disebabkan oleh siklus kas panjang dan komposisi aset lancar yang didominasi persediaan serta piutang ekspor. Sebaliknya, solvabilitas (DAR) berpengaruh positif dan signifikan terhadap ROA, yang mengindikasikan bahwa penggunaan utang secara optimal mampu meningkatkan profitabilitas sesuai dengan konsep Trade-Off Theory. Secara simultan, CR dan DAR berpengaruh signifikan terhadap ROA, meskipun nilai R-squared yang rendah menunjukkan bahwa kinerja keuangan sektor pertambangan juga sangat dipengaruhi oleh faktor eksternal seperti fluktuasi harga komoditas dan kondisi ekonomi global. Temuan ini menegaskan bahwa solvabilitas memiliki peran lebih dominan dibandingkan likuiditas dalam menentukan profitabilitas perusahaan pertambangan pascapandemi.
Analisis Peran Kewirausahaan Islami Pada Usaha Mahasiswa Dalam Mendorong Kemandirian Dan Kesejahteraan Ekonomi Shanda Sandriani; Fazila Sidik; Yulia Novita
MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis Vol. 1 No. 4 (2025): Oktober : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis
Publisher : CV Muara Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64365/muanomi.v1i4.120

Abstract

In recent years, scholarly interest in Islamic entrepreneurship within the context of university students has grown substantially, particularly in relation to its potential to integrate spiritual values with economic development. This literature-based study examines existing research to identify how Islamic entrepreneurial principles contribute to students’ economic independence and overall economic well-being. By reviewing journal articles, books, and prior empirical studies, this paper synthesizes findings on the role of core Islamic values such as honesty, fairness, social responsibility, and trustworthiness in shaping entrepreneurial motivation, managerial competence, and innovative behavior among students. The reviewed literature consistently indicates that the application of Islamic ethical principles supports the development of sustainable income, enhances students’ socio-economic capabilities, and contributes to the broader formation of a moral economy rooted in Islamic teachings. Overall, the analysis highlights that Islamic entrepreneurship provides a holistic framework for student empowerment and has significant implications for fostering ethical and independent young entrepreneurs
Pengaruh Work-Life Balance dan Pengembangan Karir  Terhadap Motivasi Kerja Profesi Barista di Kecamatan Telanaipura Kota Jambi Rinaldi Pratama; Putri Apria; Nurrahma Sari Putri
MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis Vol. 1 No. 4 (2025): Oktober : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis
Publisher : CV Muara Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64365/muanomi.v1i4.125

Abstract

Coffee Shop Barista wants their rights as employees according to the previously agreed contract. This study aims to analyze the influence of work-life balance and career development on Barista motivation. This study is a quantitative descriptive study involving 125 Barista Coffee Shop Telanaipura. Descriptive statistical analysis is used to analyze demographic data: Work Life Balance, Career Development, and Motivation, as well as correlation and regression analysis methods. The results of the data analysis show a match between the data and the situation in the field
Strategi Personal Branding Mahasiswa sebagai Modal Awal Memulai Bisnis di Era Ekonomi Kreatif Fahri Azizi; Muhammad Ridho; Yulia Novita; Zetri Rahmat
MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis Vol. 1 No. 4 (2025): Oktober : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis
Publisher : CV Muara Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64365/muanomi.v1i4.130

Abstract

The development of the creative economy in Indonesia demands that the younger generation, particularly university students, possess entrepreneurial skills that rely not only on technical skills but also on the ability to build a self-image, or personal branding. Personal branding is a crucial instrument for creating differentiation, strengthening consumer trust, and increasing competitiveness in the early stages of starting a business. This study aims to analyze students' personal branding strategies as initial capital for starting a business in the creative economy ecosystem, identify the elements that shape personal brand credibility, and explain the role of digital platforms in constructing students' professional identities. This research used a qualitative descriptive method through literature review and limited interviews with student entrepreneurs in the culinary, fashion, creative services, and digital content sectors. The results indicate that strong personal branding is built through consistent values, authenticity, structured visual communication, and the use of digital media as a space for self-representation. Personal branding has been shown to increase student entrepreneurs' visibility, accelerate the development of consumer trust, and increase interest in collaboration. These findings confirm that personal branding is a fundamental asset that young entrepreneurs need to compete and survive in the creative industry
Pengaruh Pemanfaatan Media Sosial dan Sistem Informasi Akuntansi Terhadap Minat Berwirausaha Mahasiswa Generasi Z Oliviana Oliviana; Yety Sumayyah; Al Iqrom Septari; Yulia Novita
MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis Vol. 1 No. 4 (2025): Oktober : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis
Publisher : CV Muara Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64365/muanomi.v1i4.131

Abstract

The development of digital technology has changed the learning patterns, consumption behavior, and career orientation of Generation Z, including in the context of entrepreneurship. Social media now functions not only as a means of communication, but also as an instrument for learning, business branding, digital marketing, and the formation of a business identity. On the other hand, the use of accounting technology such as Accounting Information Systems (AIS) is increasingly crucial to support transaction recording, financial management, and business decision-making. This study uses a systematic literature review approach based on empirical articles from 2019–2025 to analyze the influence of social media and AIS utilization on the entrepreneurial interest of Generation Z students. The synthesis results show that social media has a positive effect by providing access to business information, inspiration, and ease of marketing. Meanwhile, AIS strengthens students' confidence in running a business through accurate financial recording, cash flow management, and financial reports that support strategic decisions. These two variables have been shown to influence entrepreneurial interest more optimally when supported by digital literacy, entrepreneurial knowledge, and self-efficacy. This study emphasizes the importance of integrating digital technology-based entrepreneurship education and accounting to prepare competent young entrepreneurs

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