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INDONESIA
Jurnal Ilmu Ekonomi dan Bisnis
Published by Perkumpulan Konsultan Manajemen Pendidikan Indonesia
ISSN : 31237444     EISSN : -     DOI : https://doi.org/10.65510/jieb.v3i2.120
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmu Ekonomi dan Bisnis (JIEB) merupakan jurnal ilmiah yang diterbitkan oleh Lembaga Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI) berkerjasama dengan Sekolah Tinggi Ilmu Ekonomi Bangkinang. Jurnal ini mewadahi publikasi hasil penelitian, kajian konseptual, studi kasus, serta pengembangan teori yang dilakukan oleh dosen, peneliti, praktisi, maupun mahasiswa yang memiliki fokus pada bidang ilmu ekonomi dan bisnis. Penerbitan jurnal ini merupakan bentuk komitmen terhadap pelaksanaan Tri Dharma Perguruan Tinggi, khususnya dalam aspek penelitian dan pengembangan ilmu pengetahuan. Sebagai jurnal elektronik yang dikelola secara profesional dengan menggunakan Open Journal System (OJS), Jurnal Ilmu Ekonomi dan Bisnis menjamin proses editorial yang transparan, akuntabel, dan berstandar akademik tinggi mulai dari proses submission, peer-review, editing, hingga publikasi. Jurnal ini diterbitkan dua kali dalam setahun, yaitu pada bulan April dan Oktober, serta bertujuan menjadi media diseminasi ilmiah yang kredibel dan berkontribusi dalam pengembangan ilmu ekonomi dan bisnis di tingkat nasional maupun internasional.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 65 Documents
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Analisis Rasio Keuangan pada Perusahaan Sektor Properti dan Real Estate di Bursa Efek Indonesia Tahun 2024 Debora Desnia; Wahyu Muffti; Muhammad Rizal
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 1 (2026): April, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v4i1.315

Abstract

This study aims to analyze the financial performance of property and real estate sector companies listed on the Indonesia Stock Exchange in 2024 using four main financial ratios, namely Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Total Asset Turnover (TATO). The study employs a descriptive quantitative approach using secondary data obtained from the financial statements of 92 companies published on the official website of the Indonesia Stock Exchange. The results show that the average CR of 7.86 indicates a high but uneven level of liquidity, the average DER of 0.79 reflects a relatively healthy capital structure, the average ROA of 0.02 indicates low profitability, and the average TATO of 0.15 suggests that asset utilization efficiency still needs improvement. There is a significant disparity in financial performance among companies within this sector
Integrasi Anggaran Laba Rugi dan Neraca dalam Struktur Master Budget: Analisis Komparatif Perusahaan Dagang, Jasa, dan Manufaktur Fitri Aulia; Grace Aurelia Girsang; Kevin Adrigo Siahaan
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 1 (2026): April, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study analyzes the integration of income statement and balance sheet budgets within the master budget framework across trading, service, and manufacturing companies. Using a qualitative literature review of ten scientific articles (2020–2026), the findings show that the income statement budget projects operational performance, while the budgeted balance sheet projects financial position. Both budgets integrate through net income, which increases retained earnings. Manufacturing companies require the most complex synchronization due to production cycles and multi-tiered inventory. In contrast, service and trading companies focus on operational efficiency and liquidity management. Budgeting steps differ significantly across sectors, particularly in inventory treatment, cost of goods sold, and operating expense allocation. Integration success depends on accurate sales forecasting, cash budgeting, and consistent accounting standards.
Manajemen Anggaran Operasional dan Likuiditas: Pendekatan Anggaran Variabel, Piutang dan Kas Ester Yohana Simanjuntak; Florentina Sitompul; Mohammad Idris
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 1 (2026): April, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the role of variable budgets, accounts receivable budgets, and cash budgets in supporting company operations and liquidity management. The research method employs a literature review by examining various journals and previous studies related to corporate budgeting. The results of the discussion indicate that variable budgets help companies control operating costs in line with activity levels. The accounts receivable budget plays a role in maintaining liquidity through the management of cash receipts and the monitoring of uncollectible accounts. Meanwhile, the cash budget serves as a tool for planning and controlling the company’s cash flow. These three budgets complement one another in improving operational efficiency, financial oversight, and management decision-making. Through the proper implementation of budgeting, companies can maintain financial stability and optimally support business continuity.
Analisis Perbandingan Efektivitas Metode Langsung dan Tidak Langsung dalam Penyusunan Anggaran Kas dalam Upaya Menjaga Likuiditas Perusahaan Johs Charlos Hutabalian; Herlina Bernadecka Sidauruk
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 1 (2026): April, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to compare the effectiveness of the direct method and the indirect method in preparing cash budgets to maintain corporate liquidity. The research uses a qualitative method with a systematic literature review approach, analyzing ten journal articles published between 2020 and 2026. The findings indicate that the direct method is more effective than the indirect method because it presents detailed cash receipts and disbursements transparently, enables early detection of cash deficits, provides tighter expenditure control, and delivers more relevant information for decision-making. In contrast, the indirect method, used by almost all companies (99.9%) due to cost efficiency and convenience, is considered less effective for maintaining liquidity as the information it provides is aggregated. This study concludes that the direct method is superior for maintaining liquidity, especially for MSMEs and manufacturing companies. The main recommendation is to encourage companies to adopt the direct method or at least provgross cash disclosures in financial statements.
LITERATUR REVIEW : ANALISIS PERBANDINGAN METODE PENYUSUNAN ANGGARAN BOP DAN BEBAN OPERASIONAL Nabilla Panjaitan; Johanes; Arta Uli Sianturi
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 1 (2026): April, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis dan membandingkan metode penyusunan Anggaran Biaya Overhead Pabrik (BOP) dan Beban Operasional melalui pendekatan literature review. Metode yang digunakan adalah systematic literature review (SLR) dengan mengidentifikasi, mengevaluasi, dan mensintesis hasil penelitian yang relevan. Proses review mengacu pada tahapan terstruktur seperti strategi pencarian, kriteria seleksi, ekstraksi data, dan analisis. Hasil penelitian menunjukkan bahwa penyusunan anggaran BOP cenderung menggunakan pendekatan teknis berbasis produksi, sedangkan beban operasional lebih menekankan aspek manajerial dan administratif. Keduanya memiliki perbedaan dalam perilaku biaya, teknik alokasi, dan indikator pengukuran, namun sama-sama berperan penting dalam perencanaan dan pengendalian organisasi. Penelitian ini menyimpulkan bahwa integrasi kedua metode dapat meningkatkan efisiensi dan efektivitas pengelolaan keuangan.

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