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INDONESIA
Jurnal Ilmiah Ekonomi dan Manajemen
Published by CV Kampus Akademik Publising
ISSN : 30257972     EISSN : 30257859     DOI : https://doi.org/10.61722/jiem/
Core Subject : Education,
Other
JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM) 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 : Umum - Umum
Articles 290 Documents
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Pengaruh Motivasi Internal dan Motivasi Eksternal Terhadap Kinerja Karyawan Divisi Sales CV. Sumber Baru Mandiri Devita Sari; Siti Napisah; Ahmad Sulthoni
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 1 No. 2 (2023): Oktober
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v1i2.40

Abstract

High performance plays a pivotal role in achieving success and excellence across various domains of life, be it in business, education, sports, or even personal endeavors. One of the key factors that impacts performance is motivation at work. Motivation can be defined as the eagerness to exert maximum effort in order to attain organizational or company objectives. There exist two primary types of motivation, namely internal motivation and external motivation. The main goal of this study is to examine whether exists a relationship between internal motivation and external motivation concerning employee performance. The research was conducted with a sample population comprising 20 employees from the sales division. The research methodology employed was quantitative, utilizing a descriptive approach. Data analysis was executed through multiple linear regression analysis. Data gathering was accomplished through the administration of a questionnaire and observational techniques. The study's findings reveal that, in partial terms, internal motivation can exert a notable and favorable influence on employee productivity, whereas external motivation does not exhibit a discernible influence on employee performance. Additionally, the research identifies that both internal and external motivation can simultaneously affect employee performance.
KARAKTERISTIK PERUSAHAAN TERHADAP TAX AVOIDANCE PERUSAHAAN REAL ESTATE Oktavia Fara Sherly Indrasafitri; Arif Nugroho Rachman
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 1 No. 2 (2023): Oktober
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v1i2.41

Abstract

The purpose of this study was to know the effect of the current ratio, company size, ROA and DER on tax avodiance. This research is a quantitative research. Data collection through documentation The research population of real estate companies and properties on the Indonesia Stock Exchange in 2018-2021 totals 54 companies. Determination of the sample used purposive sampling so that a sample of 34 companies. Data analysis techniques using multiple linear regression, t test, F test and the coefficient of determination. The results showed that the current ratio has a negative and significant effect on tax avoidance. Firm size has no effect on tax avoidance. Return on assets has a negative and significant effect on tax avoidance. The debt to equity ratio has a positive and significant effect on tax avoidance
Tinjauan Etika Bisnis Syariah Pada Manajemen Laba Widya Sari; Naning Fatmawatie
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 1 No. 2 (2023): Oktober
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v1i2.45

Abstract

This research aims to deepen understanding of the Review of Sharia Business Ethics in Profit Management. The method applied in this research is a descriptive method with a qualitative descriptive research type, which utilizes a literature study approach. The data source used in this research is secondary data. Research results show that earnings management is a controversial practice in the business world, which involves efforts to manipulate company profits for various purposes. Some managers use earnings management to maximize profits (Income Creasing) or avoid taxes (Income Decreasing). This practice goes against the principles of Sharia business ethics because it does not emphasize values such as honesty and trust. Earnings management can also harm other parties, which makes it even more controversial. In the context of Islamic business, it is important to prioritize Sharia business ethical values in all aspects of business, including profit management. This is important to ensure that business practices are carried out by Islamic principles and provide fair benefits for all parties involved.
PENGARUH KONSERVATISME AKUNTANSI, STRUKTUR MODAL, DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA (Studi Empiris pada Perusahaan Sektor Pertambangan Industri Batu Bara yang terdaftar di Bursa Efek Indonesia Tahun 2017-2021) Amaliya Wijaya; Syamsul Mu’arif
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 1 No. 2 (2023): Oktober
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v1i2.47

Abstract

This study entitled The Effect of Accounting Conservatism, Capital Structure, and Profit Growth on Earnings Quality. The purpose of this research is to determine the effect of Accounting Conservatism, Capital Structure, and Profit Growth on Profit Quality in Coal Industry Mining companies listed on the Indonesia Stock Exchange from the 2017 period to the 2022 period. The data used for this research are the financial statements of each -each sample company, published on the websites www.idx.co.id and www.sahamu.com. The analytical method used in this research is a quantitative method, with classical assumptions, as well as statistical analysis, namely linear regression analysis of panel data with a significance level of 5%. The variables of this study are Accounting Conservatism as a variable X1, Capital Structure as a variable X2, Profit Growth as a variable X3, and Earnings Quality as a variable Y. Statistical testing uses e-Views 12. The results of this study indicate that accounting conservatism, capital structure, and growth earnings influence simultaneously on the quality of earnings. Accounting conservatism, and profit growth have a partial effect on earnings quality. And Capital Structure has no effect on Earnings Quality.
PENGARUH TRANSFER PRICING, PERTUMBUHAN PENJUALAN, DAN KOMPENSASI EKSEKUTIF TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Sektor Energi Sub Sektor Oil, Gas, dan Coal yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021) Alfiyanti Eka Senjaya; Syamsul Mu’arif
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 1 No. 2 (2023): Oktober
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v1i2.48

Abstract

This study aims to examine the effect of Transfer Pricing, Sales Growth, and Executive Compensation on Tax Avoidance. This study uses a quantitative approach and the data used is secondary data, namely the financial statements of each sample company via the official website www.idx.com. The population in this study are energy sector companies in the oil, gas and coal sub-sector which are listed on the Indonesia Stock Exchange for the 2017-2021 period. Methods in determining the sample using purposive sampling. 11 samples were obtained with a five-year period so that the number obtained was 55 sample data. Testing the data using panel data regression analysis, the selected model selection test is the Common Effect Model with the help of eviews version 9 statistical data processing. The results of this study indicate that Transfer Pricing, Sales Growth and Executive Compensation simultaneously influence Tax Avoidance. Transfer Pricing has an effect on Tax Avoidance. Sales Growth has no effect on Tax Avoidance. Executive Compensation has no effect on Tax Avoidance.
PEMBERDAYAAN EKONOMI MELALUI PENDISTRIBUSIAN ZAKAT IZI (INISIATIF ZAKAT INDONESIA) KOTA PEKANBARU DALAM PENGUATAN EKONOMI PELAKU UMKM (USAHA MIKRO KECIL MENENGAH) Muhammad Nasri; Sabiruddin; Muhammad Fauzi
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 1 No. 2 (2023): Oktober
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v1i2.49

Abstract

Abstract. This research is based on the efforts of the Pekanbaru City IZI zakat institution to strengthen the economy of mustahik as MSME actors through the distribution of zakat funds which are directed at the mustahik empowerment program in order to improve the economy and welfare. The aim of this research is to understand the process of distributing zakat funds carried out by IZI in empowering the mustahik economy and IZI Pekanbaru City's efforts to strengthen the economy of MSMEs. This research method is a qualitative approach. The informants for this research were the Head of the Empowerment and Utilization Division, 2 IZI employees and 2 IZI mustahik who work as MSME actors. Data collection techniques are observation, interviews and documentation. The process of analyzing data is data selection, data clarification and data analysis and interpretation. The results of the research show that IZI Pekanbaru City carries out economic empowerment through the distribution of zakat. IZI Pekanbaru City strengthens the economy of MSMEs (Micro Small and Medium Enterprises) by distributing zakat funds by giving or channeling zakat funds to mustahik by collecting data through social media, print media and recommendations from donors or mosques. then the empowerment program is by providing business equipment assistance to mustahik who have special skills in their respective fields.
PERAN KATIK NAGARI DALAM PENGEMBANGAN DAKWAH DI NAGARI SARIK ALAHAN TIGO KECAMATAN HILIRAN GUMANTI KABUPATEN SOLOK Yondri Popiya; Awis Karni; Zainal
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 1 No. 2 (2023): Oktober
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v1i2.53

Abstract

Abstract. This research is motivated by the low level of spirituality in the Sarik Alahan Tigo community as evidenced by the lack of shared values, low religious knowledge and the lack of places of worship in the Sarik Alahan Tigo village, this was triggered by the technological and economic development of community life in the Sarik Alahan Tigo village. This research method is field research and uses a qualitative approach. The informants for this research were Katik Nagari and the Sarik Alahan Tigo community. Data collection techniques are interviews, observation and documentation. The results of the research show that: 1) Forms of Islamic Da'wah in Katik Nagari in the Spiritual Development of the Community in Nagari Sarik Alahan Tigo, namely: First, Babaliek Ba Surau (Mangaji Sumbayar, Barzanji, Dala'il and Baraja Adat). Second, Activating Sunnah Fasting. Third, LDS Santiago (Sarik Alahan Tigo Da'wah Institute), namely Training for Khatibs and Imams. Fourth, Congregational Prayer. 2) Forms of Da'wah Bil-Hal Katik Nagari in the Spiritual Development of the Community in Nagari Sarik Alahan Tigo, namely: First, Community Social Service, this activity is in the form of Hygiene Education and Community Sharing of Basic Food Supplies. Second, Celebrating Islamic Holidays (PHBI) in Sarik Alahan Tigo. Third, Lambia Ari (Farmers Group). Fourth, Reviving the Manyilau (visiting) Tradition.
PENGARUH FINANCIAL LITERACY, HERDING, RISK PERCEPTION TERHADAP KEPUTUSAN INVESTASI PADA MAHASISWA AKUNTANSI UNIVERSITAS PAMULANG ANGKATAN 2020-2021 Berlian Savira Pratidina; Anggun Anggraini
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 1 No. 2 (2023): Oktober
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v1i2.71

Abstract

This research aims to investigate the influence of financial literacy, herding behavior, and risk perception on investment decisions among accounting students at Pamulang University from the 2020 - 2021 cohort. The research is of a quantitative (primary) nature and adopts a conclusive causal approach. The sample comprises 105 students, selected using Convinience Sampling. Data were collected through questionnaires. The data analysis technique employed is quantitative in nature, utilizing the IBM SPSS 27 software. The research findings, based on partial tests using the T-test, indicate that (1) financial literacy has a significant impact on investment decisions, (2) herding behavior has a significant impact on investment decisions, and (3) risk perception significantly affects investment decisions. According to the simultaneous test using the F-test, it can be concluded that financial literacy, herding behavior, and risk perception collectively have a significant impact on investment decisions.
PENGARUH LITERASI KEUANGAN, INOVASI PRODUK, DAN HARGA TERHADAP KINERJA KEUANGAN (Studi kasus pada UMKM di Alun-alun Sukoharjo) Aulia Ridha Ratna Putri; Eko Triyanto
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 1 No. 2 (2023): Oktober
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v1i2.72

Abstract

financial performance of Culinary SMEs in Sukoharjo either partially or simultaneously. This research is a quantitative research. The sampling technique is saturated sampling. The population of this research is Culinary SMEs in Sukoharjo. The sample used was 107 respondents. The analysis technique used is the research instrument test, classical assumption test, f test, t test, and the coefficient of determination. These results show that financial literacy has an effect on financial performance, product innovation has an effect on financial permormance, prices have an effect on financial performance, simultaneously financial literacy, product innovation and price have an effect on financial performance on Culinary MSMEs in Sukoharjo
ALIRAN-ALIRAN DALAM EKONOMI ISLAM Maryam Batubara; Astri Sri Rezeki Harahap; Awaluddin Rambe; Imam Aldino; Khairani Ritonga
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 1 No. 2 (2023): Oktober
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v1i2.73

Abstract

In economics, both Islamic and conventional (general) economics, there are several different ideas. As we know, conventional (general) ideas or schools of thought about economics, be it classical, neoclassical, historical and other economic schools. In Islamic economics there are also economic schools which we often know as economic schools of thought. This type of research uses the library study method (library research) using several book references and previous research as references to strengthen this research. Data analysis in this research uses qualitative data analysis which aims to systematically search and compile data obtained from various existing sources. The existence of this economic school or school of thought has no other purpose than to evaluate or assess previous economic schools which were considered unable to solve economic problems, so that contemporary economic thinkers emerged which can be categorized into three groups of schools, namely the iqttishaduna school, the mainstream school and the critical alternative.

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