Jurnal Akuntasi, Ekonomi dan Manajemen
type: channel
description: JAEM Journal Akuntasi, Ekonomi & Manajeman
language: en
publication name: Jurnal Akuntasi, Ekonomi dan Manajemen
items: Prinsip – Prinsip Etika Bisnis dalam Maqashid Al – Syariah dan Penerapannya Pada Perbankan Syariah
items: Keuntungan Dari Penerapan Manajemen Pengetahuan Terhadap Kinerja Dosen Selama Pandemi Covid-19
items: Peran Utilitarianisme dan Etika Islam dalam pengambilan keputusan publik dan bisnis
items: Pelaksanaan Etika Bisnis Islam Pada Bisnis Es Manis di Simokerto
items: Globalisasi dan Etika Bisnis : Analisis Tantangan, Peluang, dan Dampaknya Bagi Perbankan Syariah
items: Strategi Pemasaran untuk Meningkatkan Jumlah Pengunjung di Athaya Garden (Studi Kasus di Wisata Athaya Garden Kabupaten Bungo)
items: Peranan Etika Bisnis Dalam Dunia Usaha
items: Pelaksanaan Manajemen Sumber Daya Manusia Yang Efektif Terhadap Kinerja Perusahaan
items: Dampak Sumber Daya Manusia terhadap Ekonomi di Desa Mekarsari, Kecamatan Binuang, Kabupaten Polewali Mandar
items: Pendekatan Etika Bisnis Islam terhadap Sistem Konsinyasi dalam Strategi Reseller
items: Kajian Pustaka tentang Kinerja Berkelanjutan dan Hubungannya dengan Pengelolaan Sumber Daya Manusia yang Berkelanjutan
items: Dampak aliran kas terhadap tingkat likuiditas dan profitabilitas di sektor industri konstruksi yang dimiliki oleh Badan Usaha Milik Negara (BUMN) di Bursa Efek Indonesia selama periode 2013-2016.
items: Dampak dari kepemimpinan, pengembangan sumber daya manusia, dan kepuasan kerja terhadap kinerja pegawai di Kecamatan Karangrejo, Kabupaten Tulungagung , Provinsi Jawa Timur
items: Meningkatkan kapasitas sumber daya manusia melalui pengelolaan HR elektronik: Tinjauan Pustaka
items: Transformasi Peran Wanita dalam Tarian Galombang Inovatif: Analisis Perubahan Fungsi dan Posisi
items: Analisis Pelaksanaan Praktik Gadai tanah Tanpa Batas Waktu: Suatu Tinjauan dari Perspektif Ekonomi Berlandaskan Prinsip-prinsip Islam (STUDI KASUS DI DUSUN PULE KELURAHAN BANARAN)
items: Mengkaji Dampak Etika Bisnis Islam Terhadap Praktik Pembulatan Harga Dalam Jual Beli Tanaman
items: Micro, small and medium-sized enterprise development strategy based on collaborative governance in Pananrang Village, Mattiro Bulu district
items: Analisis kebijakan pemerintah terkait dengan ancaman pengangguran pasca inflasi
items: Application Analysis of Accountability Accounting with Budgets as a Cost Control Technique on Smart Asia Swalayan Maumere
items: Sistem Informasi Akuntansi dan Motivasi Kerja Karyawan Berpengaruh Terhadap Kinerja Karyawan PDAM Pekalongan
items: Implementasi Etika Bisnis melalui Produk Ramah Lingkungan di Perusahaan Manufaktur Cat
items: Implementasi Etika Bisnis Islam, Religiusitas, dan Kreativitas dalam Meningkatkan Keuntungan Pengusaha Konveksi
items: Evaluasi Manajemen Persediaan Produk di Padang Mart dari Sudut Pandang Etika Bisnis Islam
items: Dampak Manajemen Risiko terhadap Kinerja Keuangan Industri Perbankan di Indonesia
items: Penilaian Masyarakat Adiwerna Terhadap Pertumbuhan Institusi Keuangan Syariah dan Dampaknya Terhadap Preferensi Penggunaan Layanan Perbankan Syariah
items: Dampak Perbankan Syariah dalam Mendukung Agenda Tujuan Pembangunan Berkelanjutan (SDGs)
items: Dampak Ekspor, Impor, dan Investasi Syariah terhadap Pertumbuhan Ekonomi di Indonesia
items: Faktor-Faktor Penentu Pembiayaan Bank Islam Selama Ketidakstabilan Ekonomi
items: Tinjauan terhadap Perilaku Konsumen dan Keamanan Kartu Kredit di Sektor Perbankan

Prinsip – Prinsip Etika Bisnis dalam Maqashid Al – Syariah dan Penerapannya Pada Perbankan Syariah
type: item
description: This research aims to formulate the principles of Islamic business ethics within the maqasid al-Shariah and their application to the Islamic banking system. This study employed a library research method. The primary data sources were reviewed from various sources relevant to the research theme, including scientific journals, books, and other supporting sources. The results indicate that the principles of business ethics contained in the maqasid al-Shariah aim to safeguard religion, life, mind, wealth, and descendants. These principles are applied in Islamic banking through the application of justice, truth, transparency, and the avoidance of usury and speculation. This ensures that Islamic banking is not merely focused on profit but also contributes to societal welfare and economic stability. The conclusion is that the application of business ethics in Islamic financial institutions plays a crucial role in building public trust and creating mutually beneficial relationships between institutions and customers. The importance of Maqasid al-Shariah in banking encompasses aspects such as the protection of religion, life, mind, wealth, and descendants.
subject: Articles
  topic: section
subject: Islamic Ethics
  topic: keywords
subject: Business Decisions
  topic: keywords
subject: Business Actors
  topic: keywords
creator: Afra Dhia Khansa
creator: Sarpini
rights: Copyright (c) 2025 Afra Dhia Khansa , Sarpini (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-01
publication date: 2025-12-01
starting page: 271
ending page: 279
doi: 10.61429/jaem.v2i2.39

Keuntungan Dari Penerapan Manajemen Pengetahuan Terhadap Kinerja Dosen Selama Pandemi Covid-19
type: item
description: Dynamics arrive unwelcome, like in COVID-19. Since the start of 2020, the epidemic has dramatically impacted the order of life, with no exception in higher education institutions. Under these conditions, the wisest attitude that can be taken is to adapt. That is, the agency maximizes the potential of knowledge management in order to present appropriate working models and sustain the presence of performance. This research aims to uncover how knowledge management and its implementation might be one of the options for improving the performance of lecturers in pandemic times. In order to fulfill the objective, a qualitative method is then constructed in an attempt to gain a thorough picture of the phenomenon raised. The determination of unit analysis is based on criteria that have been set by purposive methodologies, and then in the interpretation of the results of the research, descriptive analysis is employed. Research results can be presented as a general picture or a little more. Knowledge management helps the administration of higher education institutions adjust to the pandemic scenario, in particular in the performance of lecturers in conducting education. It is shown that knowledge management fosters the formation of a technology-based online education maintenance system so that the performance of lecturers in the field of education does not deteriorate. Even in the realm of research and dedication, knowledge management sparked the creation of a system-oriented, adaptive working paradigm. In other words, even if COVID-19 had a lot of limits in its activity, the adoption of knowledge management, learning, research, and dedication activities related to the tridharma of the institution was maintained as usual. Of course, this situation affirms that knowledge management has tremendous benefits for the existence of lecturers and institutions.
subject: Articles
  topic: section
subject: Performance Lecturer
  topic: keywords
subject: Pandemic Covid 19
  topic: keywords
subject: Knowledge Management
  topic: keywords
creator: Rina Marlina
creator: Hendra Putra
rights: Copyright (c) 2025 Rina Marlina, Hendra Putra (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-01
publication date: 2025-12-01
starting page: 262
ending page: 270
doi: 10.61429/jaem.v2i2.37

Peran Utilitarianisme dan Etika Islam dalam pengambilan keputusan publik dan bisnis
type: item
description: This study aims to explore the contribution of Islamic ethics to the business decision-making process and the extent to which Islamic principles impact the effectiveness of choices made by Muslim entrepreneurs. Qualitative methods were applied through a survey of Muslim entrepreneurs from various industries. Primary information was obtained through a questionnaire instrument, then processed through descriptive and inferential statistical analysis. Islamic ethical values, including integrity (sidq), fairness ('adl), and accountability (amanah), were shown to have a strong impact on the stages and outcomes of business decisions. This influence stems from internal factors such as depth of faith and knowledge of sharia, as well as external factors such as organizational norms and competitive market dynamics. The integration of Islamic ethics into a business decision-making system not only strengthens credibility but also encourages customer loyalty and sustainable business resilience focused on the common good (maslahah).
subject: Articles
  topic: section
subject: Islamic Ethics
  topic: keywords
subject: Business Decisions
  topic: keywords
subject: Business Actors
  topic: keywords
creator: Afifah Qurotulaini
creator: Sarpini
rights: Copyright (c) 2025 Afifah Qurotulaini , Sarpini (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-01
publication date: 2025-12-01
starting page: 253
ending page: 261
doi: 10.61429/jaem.v2i2.38

Pelaksanaan Etika Bisnis Islam Pada Bisnis Es Manis di Simokerto
type: item
description: Business development has been accelerating since the start of the 20th century. From time to time, the business expanded like a mushroom after the rainy season. There were those that were growing day by day and lived success to this day, but not uncommon were those that could only live and survive for a short period of time. Such severe corporate competition often causes businessmen to forget about Islamic beliefs. Se Sweet is a sort of business in the present day that moves in the culinary industry and sells drinks that are based on coffee and so on. Se Sweet comes with a design best view according to the conditions of modern development, from March 2021 is there for the first time in the hamlet sumberejo water white Simokerto, until this time August 2021 Se Sweet has been present in the town Bungatan and Asembagus. Se Sweet is a kind of business of the current day that moved into the culinary industry and offers beverages that are built on a coffee basis, and so forth.
subject: Articles
  topic: section
subject: Business Se Sweet
  topic: keywords
subject: Ethics of Islamic Business
  topic: keywords
creator: Budi Santoso
creator: Dina Amalia
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-01
publication date: 2025-12-01
starting page: 246
ending page: 252
doi: 10.61429/jaem.v2i2.36

Globalisasi dan Etika Bisnis : Analisis Tantangan, Peluang, dan Dampaknya Bagi Perbankan Syariah
type: item
description: Economic globalization presents complex ethical issues for Islamic banking. The main challenge is Shariah arbitrage, which has the potential to undermine the Maqasid of Sharia. However, globalization also offers opportunities for innovation, such as the adoption of Islamic FinTech. This study aims to examine ethical issues in Islamic banking, focusing on maintaining substantial compliance. The study concludes that Islamic banking must strengthen independent Sharia governance to safeguard its ethical integrity from commodification and ensure the achievement of socio-economic justice.
subject: Articles
  topic: section
subject: Globalization
  topic: keywords
subject: Islamic Business Ethics
  topic: keywords
subject: Islamic Banking
  topic: keywords
creator: Isnayati Aena
creator: Sarpini
rights: Copyright (c) 2025 Isna Yati Aena, Sarpini (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-01
publication date: 2025-12-01
starting page: 236
ending page: 245
doi: 10.61429/jaem.v2i2.35

Strategi Pemasaran untuk Meningkatkan Jumlah Pengunjung di Athaya Garden (Studi Kasus di Wisata Athaya Garden Kabupaten Bungo)
type: item
description: Athaya Garden is currently one of the most visited tourist attractions in Bungo Regency by both local and foreign tourists. Athaya Garden is one of the most popular tourist attractions for local tourists and tourists from outside the region, such as those from West Sumatra Province, Dharmasraya Regency, Sijunjung, Tebo Regency, Merangin Regency, and others.Athaya Garden is a tourist site that relies on the beauty of a garden filled with many kinds of beautiful flowers, swimming pools, water rides, duck boats, ATV motorbikes, play grounds, water bikes, entertainment in the form of karaoke venues, and traditional Korean garments. Since its establishment until now, the Athaya Garden tourist destination has never been empty of tourists, especially during holidays, when visitors can grow twice as much as usual. The success obtained by Athaya Garden tourism cannot be isolated from the marketing plan carried out by the Athaya Garden manager.
subject: Articles
  topic: section
subject: Athaya Garden
  topic: keywords
subject: Strategy
  topic: keywords
subject: Marketing
  topic: keywords
creator: Indra Pratama
creator: Maya Setiawati
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-01
publication date: 2025-12-01
starting page: 229
ending page: 235
doi: 10.61429/jaem.v2i2.34

Peranan Etika Bisnis Dalam Dunia Usaha
type: item
description: The aim of this study is to find out the role of business ethics in a commercial company.The study uses a library research method, in which research is based on expert assessments of business ethics and its importance to the company.This business ethic can be applied in any field. Keeping each other's trust in collaboration will have a huge impact on the company's reputation, both in the micro and macro worlds. Of course, this won't yield a quick return, but it's a long-term investment for the entire business circle.
subject: Articles
  topic: section
subject: Business
  topic: keywords
subject: Corporate Ethics
  topic: keywords
creator: Fitri Handayani
creator: Arief Nugroho
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-01
publication date: 2025-12-01
starting page: 223
ending page: 228
doi: 10.61429/jaem.v2i2.33

Pelaksanaan Manajemen Sumber Daya Manusia Yang Efektif Terhadap Kinerja Perusahaan
type: item
description: The goal of this scientific journal is to measure how much influence competent human resource management has on a firm's employees' performance.Respondents in this study amounted to 100 employees, utilizing a qualitative descriptive approach. The material researched and analyzed is the outcome of observational interviews with employees. Respondents in this study amounted to 100 employees, utilizing a qualitative descriptive approach. The data Respondents in this study amounted to 100 employees, utilizing a qualitative descriptive approach. The material researched and analyzed is the outcome of observational interviews with employees. Based on observations and research that has been done, it can be stated that the implementation of good human resource management in a firm strongly influences the performance of its management. Based on observations and research that has been done, it can be determined that the implementation of good human resource management in a company considerably affects the performance of employees. If a corporation does not have effective human resource management, then the performance of the company will not be good and maximal. Then a firm really needs the adoption of good management so that human resources can increase the performance of the company. In addition, they achieve the intended goals. With this scientific journal, it is hoped that it can be Based on observations and research that has been done, it can be determined that the implementation of good human resource management in a company considerably affects the performance of employees. If a corporation does not have good human resources, the performance of the company will not be nice and maximal. Then a firm really needs the adoption of good management so that human resources can increase the performance of the company. In addition, the company can also grow and attain the intended goals. With this scientific magazine, it is hoped that it can guide the adoption of good management i…
subject: Articles
  topic: section
subject: good management
  topic: keywords
subject: performance
  topic: keywords
subject: Human resource
  topic: keywords
creator: Clara Wijaya
creator: Yusuf Ramadhan
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-01
publication date: 2025-12-01
starting page: 218
ending page: 222
doi: 10.61429/jaem.v2i2.31

Dampak Sumber Daya Manusia terhadap Ekonomi di Desa Mekarsari, Kecamatan Binuang, Kabupaten Polewali Mandar
type: item
description: This research aims to find out whether the Mekarsari organization is already capable of managing and developing Human Resources in particular in the economic field. This research approach is qualitative research. The subject of this study is the entire village of Mekarsari district Binuang district of Polewali Mandar, the results of the research show that the management and development of Human Resources in the village of mekarsari has a great influence on the village. Based on the results obtained, it is concluded that the influence of human resources is crucial for organizations to cope with increasingly valuable change.
subject: Articles
  topic: section
subject: economics
  topic: keywords
subject: Human resources
  topic: keywords
creator: Oki Setiawan
creator: Gita Permata
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-01
publication date: 2025-07-01
starting page: 213
ending page: 217
doi: 10.61429/jaem.v2i1.28

Pendekatan Etika Bisnis Islam terhadap Sistem Konsinyasi dalam Strategi Reseller
type: item
description: This paper examines the commercial conduct and consignment agreements between Galih Batik, a batik and souvenir center in Yogyakarta, from the standpoint of Islamic business ethics. This field investigation utilized a qualitative technique. We gathered the data through interviews with resellers, suppliers, courier service and logistics organizations involved in Galih Batik's operations, as well as through observation and documentation. The findings reveal that Galih Batik demonstrated commendable business conduct in accordance with Islamic business norms. It is noteworthy that the retail mall prioritized innovative business leadership and effectively implemented a consignment system with its suppliers. Furthermore, both sides participated in mutually advantageous business collaboration. Galih Batik upheld the vendor's rights and responsibilities. This study asserts that corporate social responsibility and trust between companies and their suppliers are crucial factors in maintaining a successful business partnership.
subject: Articles
  topic: section
subject: Reseller
  topic: keywords
subject: Consignment
  topic: keywords
subject: Islamic business ethics
  topic: keywords
creator: Leo Nugraha
creator: Maya Sari
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-01
publication date: 2025-07-01
starting page: 203
ending page: 212
doi: 10.61429/jaem.v2i1.27

Kajian Pustaka tentang Kinerja Berkelanjutan dan Hubungannya dengan Pengelolaan Sumber Daya Manusia yang Berkelanjutan
type: item
description: There is still a lack of empirical research on the relationship between sustainable human resource management and sustainable performance. In this article, we seek to investigate and evaluate relevant research, as well as propose a research agenda to guide future studies on this topic. This research uses the library method. Five journals have been used in this research with the language of instruction in English and indexed by Google Scholar. The findings of this research conclude that sustainable human resource management can improve sustainable performance and can also improve aspects such as economic, social and environmental performance. Future studies are expected to examine the use of mediating variables such as environmental passion, employee organizational commitment, employee environmentally friendly behavior, formation of an environmentally friendly organizational culture, organizational citizenship behavior, sustainable innovation, task behavior that supports the environment, proactive behavior that supports the environment, behavior that environmentally friendly, sustainable intellectual capital, and pro-environmental behavior. In addition, the research can use qualitative, mixed, and quantitative methods longitudinally.
subject: Articles
  topic: section
subject: Sustainable Performance
  topic: keywords
subject: Human Resource Management
  topic: keywords
creator: Ilham Maulana
creator: Rofik Irham
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-01
publication date: 2025-07-01
starting page: 196
ending page: 202
doi: 10.61429/jaem.v2i1.26

Dampak aliran kas terhadap tingkat likuiditas dan profitabilitas di sektor industri konstruksi yang dimiliki oleh Badan Usaha Milik Negara (BUMN) di Bursa Efek Indonesia selama periode 2013-2016.
type: item
description: The research is aimed at evaluating the impact of cash flows on liquidity as well as on profitability in the construction sector of BUMN listed on the Indonesian Stock Exchange during the financial year 2013 to 2016. The evaluation was carried out against four entities of BUMN in the field of construction, namely, PT Housing Development (Persero) Tbk, PT Adhi Karya (persero) TBK, PT Wijaya Karyya ( Persero) TPK, and PT Waskita Karyaya (Perserero)TBK. The process of verifying the hypothesis is carried out through two stages of data input in SPSS with a simple linear regression analysis approach. The results of this study indicate that operational cash flows have no significant effect on liquidity shown through smooth ratio, nor on profitability measured by equity return ratio.
subject: Articles
  topic: section
subject: Profitability
  topic: keywords
subject: Current Ratio
  topic: keywords
subject: Operating Cash Flow Ekuitas
  topic: keywords
subject: Operating Cash Flow
  topic: keywords
subject: Liquidity
  topic: keywords
creator: Agung Permadi
creator: Felix
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-01
publication date: 2025-07-01
starting page: 190
ending page: 195
doi: 10.61429/jaem.v2i1.25

Dampak dari kepemimpinan, pengembangan sumber daya manusia, dan kepuasan kerja terhadap kinerja pegawai di Kecamatan Karangrejo, Kabupaten Tulungagung , Provinsi Jawa Timur
type: item
description: Research on measuring performance based on leadership, development and job satisfaction in Karangrejo District, Tulungagung Regency, East Java, faces several challenges. From this background, the author chose the title: "The Impact of Leadership, Human Resource Development, and Job Satisfaction on Employee Performance at the Karangrejo District Office, Tulungagung Regency, East Java." The aim of this research is to evaluate the influence of leadership, human resource development and job satisfaction on performance in Karangrejo District, Tulungagung Regency, East Java, both partially and simultaneously. Partially, the leadership variable (X1) shows a positive and significant influence on employee performance, with a regression coefficient of 0.233. The value of tcount (3.953) > ttable (1.697) and sign (0.001) < sign α (0.05), indicates that the higher the leadership, the higher the employee performance. The human resource development variable (X2) also has a positive and significant influence on employee performance, with a regression coefficient of 0.295. The value of tcount (2.647) > ttable (1.697) and sign. (0.014) < sign α (0.05), shows that the higher the development of human resources, the higher the employee performance. Furthermore, the job satisfaction variable (X3) also has a positive and significant effect on employee performance, with a regression coefficient of 0.528. The value of tcount (4.802) > ttable (1.697) and sign. (0.000) < sign α (0.05), shows that the higher the job satisfaction, the higher the employee performance.
subject: Articles
  topic: section
subject: Pengembangan sumberdaya manusia
  topic: keywords
subject: kepuasan kerja
  topic: keywords
subject: kinerja
  topic: keywords
subject: kepemimpinan
  topic: keywords
creator: Dodi Pratama
creator: Fatihatul Janah
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-sa/4.0
date: 2024-12-01
publication date: 2024-12-01
starting page: 181
ending page: 189
doi: 10.61429/jaem.v2i1.24

Meningkatkan kapasitas sumber daya manusia melalui pengelolaan HR elektronik: Tinjauan Pustaka
type: item
description: Artikel ini bertujuan untuk meninjau dan memberikan informasi tentang konsep pengembangan sumber daya manusia melalui manajemen sumber daya manusia elektronik. Penelitian ini menggunakan metode kualitatif dan studi literatur atau riset perpustakaan. Berdasarkan pembahasan tersebut, dapat disimpulkan bahwa proses rekrutmen yang dilakukan secara online atau melalui elektronik (e-recruitment) dapat membantu organisasi menarik lebih banyak pelamar yang beragam. Organisasi memilih untuk beralih ke model e-recruitment karena beberapa alasan, termasuk keinginan untuk: (a) meningkatkan efisiensi dan mengurangi biaya rekrutmen, (b) meningkatkan jumlah dan kualitas pelamar, (c) membangun dan mempromosikan identitas merek, (d) meningkatkan objektivitas dan standar dalam praktik rekrutmen, dan (e) meningkatkan kenyamanan bagi pelamar dengan menyediakan dukungan berbasis web untuk mempelajari aktivitas perusahaan, budaya, dan peluangnya secara online.
subject: Articles
  topic: section
subject: Manajemen Sumber Daya Manusia
  topic: keywords
subject: Elektronik
  topic: keywords
creator: Yoga Setiawan
creator: Abdul Kholik
rights: Copyright (c) 2025 Yoga Setiawan, Abdul Kholik (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-01
publication date: 2025-07-01
starting page: 175
ending page: 180
doi: 10.61429/jaem.v2i1.23

Transformasi Peran Wanita dalam Tarian Galombang Inovatif: Analisis Perubahan Fungsi dan Posisi
type: item
description: This study aims to examine the factors that contribute to the evolution of dancers' roles and functions, with a particular focus on the use of women in the Galombang Kreasi dance. 2) The study aims to examine the role and function of female dancers in Galombang Kreasi dance performances. This study is classified as qualitative research and employs descriptive methodologies. The primary tool used in this study is the researcher themselves, with additional help from auxiliary equipment like stationery and cameras. Data gathering approaches include literature reviews, observational research, interviews, and documentation. The process of evaluating data involves three main steps: data reduction, data presentation, and data inference. The findings revealed that the Galombang Kreasi dance is often executed by a considerable number of male participants, often reaching dozens. These participants are then separated into two distinct groups, each resembling a group of bodyguards. Galombang is a dance that incorporates elements of pencak silat in its movements. This results in a performance that includes a subtle martial arts influence. In contrast, pasambahan dance emphasizes elegance in every movement and can be performed by both men and women. The fusion of these two dances is performed to cordially welcome and honor the newlywed couple while also preparing for a procession of unmarried women carrying carano, which are vessels bearing customary betel offerings. Furthermore, this novel kind of customary dance also functions as a barrier at the entry for the Ninik Mamak troupe, who accompany the bride and groom on their trip.
subject: Articles
  topic: section
subject: Galombang Dance Creation
  topic: keywords
subject: Women
  topic: keywords
subject: Changes in Roles and Functions
  topic: keywords
creator: Maya Dewi
creator: Rini Indah
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-01
publication date: 2025-07-01
starting page: 168
ending page: 174
doi: 10.61429/jaem.v2i1.22

Analisis Pelaksanaan Praktik Gadai tanah Tanpa Batas Waktu: Suatu Tinjauan dari Perspektif Ekonomi Berlandaskan Prinsip-prinsip Islam (STUDI KASUS DI DUSUN PULE KELURAHAN BANARAN)
type: item
description: A bail process is an activity in which a valuable or valuable item is handed over to another party in exchange for a sum of money, and the item will be redeemed in accordance with the agreement. In the context of this study, the practice of custody occurred in Dusun pule, a region with a majority of the population looking for livelihoods as farmers. The harvesting of the crops in this region usually takes about four months. Because of the long-lasting waiting for the harvest, the Dusun pule community often practices mortgage when in financial difficulties. Generally, Dusun pule communities give land to their neighbors to meet their daily needs. The study aims to describe the implementation of the insurance system in Dusun pule and to explore the views of scholars in the context of insurance practice. The research method used is field research with a qualitative descriptive approach, which involves in-depth interviews with parties involved in mortgage practice at Dusun pule. The data collected is then analyzed to produce conclusions. The results of the research show that the practice of land bail carried out by the Dusun pule community has qualified and bail bail, but not valid in terms of time conditions not clearly defined. It caused a sense of dissatisfaction between the two sides. Therefore, it can be concluded that the custody practices that are taking place in Dusun pule are not fully in accordance with Islamic economic principles.
subject: Articles
  topic: section
subject: Comfortable
  topic: keywords
subject: Limitless time
  topic: keywords
subject: Land mortgage
  topic: keywords
subject: Rahin
  topic: keywords
creator: Inayah Dewi
creator: Dimas Setiawan
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-01
publication date: 2025-07-01
starting page: 158
ending page: 167
doi: 10.61429/jaem.v2i1.21

Mengkaji Dampak Etika Bisnis Islam Terhadap Praktik Pembulatan Harga Dalam Jual Beli Tanaman
type: item
description: The practice of price rounding in the sale and purchase of plants in the middle coral village, bulukumbu district, is described in this article. To better understand the ethics of Islamic business and its implications for price rounding practices in the sale and purchase of plants in the village, this research will look at the practice of rounding prices in transactions. The type of research used is field research. Field research, often known as forensic research, is the method used. The methods used are data collection methods through documentation, interviews, and observations, as well as methods for analyzing data. This research uses methods of data collection through interview, observation, and documentation and qualitatively descriptive data analysis methods. From the results of the research it is known that price setting beginners The findings of the study showed that the agents of the crop of the village of Karangt Mittel performed price rounding down through price roundings. Cost reduction. Because it's hard to round the price down if there's no return money, the agents round this amount. The agents believe that this rounding is normal and the farmers are aware of it, so if there is no change, it will make it harder for the farmer to pay the price of the crop. In addition, price rounding by agents is also contrary to the basic principles of Islamic business ethics that include responsibility, balance, unity, free will, and truth. Price rounding is also in conflict with these principles.
subject: Articles
  topic: section
subject: Jual beli
  topic: keywords
subject: Pembulatan harga
  topic: keywords
creator: Erik Pratama
creator: Aji Santoso
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-01
publication date: 2025-07-01
starting page: 149
ending page: 157
doi: 10.61429/jaem.v2i1.20

Micro, small and medium-sized enterprise development strategy based on collaborative governance in Pananrang Village, Mattiro Bulu district
type: item
description: This article addresses Micro, Small, and Medium Enterprises (MSMEs) players in operating enterprises, MSMEs' obstacles, and types of collaborative governance carried out in Pananrang Village MSMEs. The purpose of this study is to find out how business players operate enterprises and how kinds of collaborative governance are carried out among businesspeople. The research technique entails qualitative research, while the research methodology employs case studies. Data sources include MSME actors and government cooperation partners; data collection instruments, specifically interview guidelines; data collection procedures, including observation, interviews, and recording; and assessing the quality of the data using triangulation techniques. Research results: (1) MSMEs in Pananrang Village are classified as micro firms with turnover ranging from IDR 37,000,000 to IDR 198,000,000/year. (2) The hurdles for MSME players in establishing their enterprises are: (a) the quality of human resources is still low; (b) limited technology and a lack of product innovation; (c) not having work partners; and (d) a lack of money to build the firm. (3) The form of collaborative governance carried out by the Department of Industry, Trade, Energy, and Mineral Resources together with the Department of Cooperatives and SMEs provides programs in the form of (a) coaching, providing material on how to develop a business; (b) mentoring, searching for work partners for MSMEs; (c) capital assistance, provision of capital to develop a business; and (d) creation of a business climate and fast business licensing facilities; while for the investment and one-stop integrated services side, there is a Jabat Erat program, namely business development seminars and provision of capital for MSMEs in Pinrang Regency. The results of the analysis show that there is a development of MSMEs for actors who follow collaborative governance procedures.
subject: Articles
  topic: section
subject: Collaborative Governance
  topic: keywords
subject: Development
  topic: keywords
subject: Micro, Small, and Medium Enterprises
  topic: keywords
creator: Siti Rahma
creator: Ani Fatimah
rights: Copyright (c) 2025 Siti Rahma , Ani Fatimah (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2024-12-01
publication date: 2024-12-01
starting page: 138
ending page: 148
doi: 10.61429/jaem.v1i2.19

Analisis kebijakan pemerintah terkait dengan ancaman pengangguran pasca inflasi
type: item
description: The events of the COVID-19 epidemic generate an uncertain future. This has a very far-reaching influence on capitalization and also societal concerns such as increased levels of violence and crime rates. The goal of this research is to investigate government policies regarding responses to inflation, notably in Indonesia. The inflation rate has a detrimental effect on the response burden. The inflation rate influences the reaction because, as the stimulus increases, inflation will drop, and vice versa. There are numerous government initiatives to overcome pressure due to inflation, such as generating employment, altering the investment climate, spreading several economic stimulus programs, and enhancing the quality of human resources through education.
subject: Articles
  topic: section
subject: Inflation
  topic: keywords
subject: Government policy
  topic: keywords
subject: Unemployment
  topic: keywords
creator: Rudi Saputra
creator: Surya Wijaya
rights: Copyright (c) 2024 https://creativecommons.org/licenses/by-sa/4.0
date: 2024-12-01
publication date: 2024-12-01
starting page: 133
ending page: 137
doi: 10.61429/jaem.v1i2.18

Application Analysis of Accountability Accounting with Budgets as a Cost Control Technique on Smart Asia Swalayan Maumere
type: item
description: This research intends to identify the degree to which responsibility accounting is applied at Pintar Asia Swalayan and to evaluate the efficacy of cost management at Pintar Asia Swalayan Maumere. The analytical approach used in this research is the descriptive method, using data analysis methods in the form of an overview of the application of responsibility accounting, which relates to the 5 prerequisites for implementing responsibility accounting according to Mulyadi's theory. The results obtained in this study indicate that Pintar Asia Swalayan Maumere has not fully implemented the requirements for implementing responsibility accounting because the cost budgeting process has not involved all units in the company and there is no separation of costs between controlled and uncontrollable costs. Cost control is also not totally efficient since there is still a discrepancy between projected expenses and actual costs.
subject: Articles
  topic: section
subject: Budgeting
  topic: keywords
subject: Cost Control
  topic: keywords
subject: Accountability Accounting
  topic: keywords
creator: Gede Putra
creator: Hendra Nugroho
rights: Copyright (c) 2024 https://creativecommons.org/licenses/by-sa/4.0
date: 2024-12-01
publication date: 2024-12-01
starting page: 127
ending page: 132
doi: 10.61429/jaem.v1i2.17

Sistem Informasi Akuntansi dan Motivasi Kerja Karyawan Berpengaruh Terhadap Kinerja Karyawan PDAM Pekalongan
type: item
description: This research intends to examine the effect of accounting information systems and work motivation on employee performance. This research employed a quantitative method, employing primary data via questionnaires. The sampling approach employs the Slovin sample, where the determination of the sample is carried out and determined by splitting the population into multiple portions using a sample of 80 respondents. Data collection procedures employing questionnaires were delivered to 80 respondents, while data processing was done using multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS). Hypothesis testing is done by Test t and Test F. The findings of the t test demonstrate that it shows that the accounting information system has little influence on employee performance. And UJi F partly illustrates that job motivation has a beneficial influence on employee performance.
subject: Articles
  topic: section
subject: Motivasi Karyawan
  topic: keywords
subject: Motivasi Kerja
  topic: keywords
subject: Sistem Informasi
  topic: keywords
creator: Nanda Pratama
creator: Maman Syamsul
rights: Copyright (c) 2024 https://creativecommons.org/licenses/by-sa/4.0
date: 2024-12-01
publication date: 2024-12-01
starting page: 118
ending page: 126
doi: 10.61429/jaem.v1i2.16

Implementasi Etika Bisnis melalui Produk Ramah Lingkungan di Perusahaan Manufaktur Cat
type: item
description: Green Products not only involve the production of goods and services, but also cover all aspects of business activities, from the production process to the distribution of environmentally friendly products to consumers. In an activity-centric business environment, new developments in the production of goods and services represent potential and strategic opportunities that benefit both businesses and communities. This paper aims to evaluate the implementation of the green product concept which is closely related to business ethics, which emphasizes that every business activity must contribute to environmental preservation and show concern for the environment. Implementation of green products requires the implementation of an environmental impact assessment (Environmental Impact Assessment) in accordance with statutory requirements, as well as the provision of an ecolabel on each product that complies with ISO14020 and ISO14024 standards. This assessment uses a qualitative approach and examines the implementation of green management by ensuring alignment with the company's business ethics. Studies in the last few decades show that many companies have successfully implemented green products to increase their productivity. Stakeholders who are aware of business ethics play an important role in encouraging collective awareness to produce environmentally friendly and sustainable products. Moral motives are also the main driver for individuals in business to become agents of change in promoting ethics within their organizations.
subject: Articles
  topic: section
subject: environmentally friendly products and healthy
  topic: keywords
subject: Business Ethics
  topic: keywords
subject: Green Products
  topic: keywords
creator: Irfan Setiawan
creator: Joko Susanto
rights: Copyright (c) 2025 Irfan Setiawan, Joko Susanto (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2024-12-01
publication date: 2024-12-01
starting page: 105
ending page: 111
doi: 10.61429/jaem.v1i2.15

Implementasi Etika Bisnis Islam, Religiusitas, dan Kreativitas dalam Meningkatkan Keuntungan Pengusaha Konveksi
type: item
description: This research aims to examine the influence of Islamic business ethics and religiosity on the profits of convection entrepreneurs in Pucung Tirto Village, Pekalongan. The method used involved 60 respondents selected through non-probability sampling techniques with convenience sampling. Data were analyzed using multiple linear regression. The research results show that Islamic business ethics and religiosity are two important components that influence entrepreneurs' profits. The implication of this research is to provide empirical evidence that Islamic business ethics and religiosity can be determining factors in the success of an entrepreneur..
subject: Articles
  topic: section
subject: Religiusitas
  topic: keywords
subject: Keuntungan Pengusaha
  topic: keywords
subject: Etika Bisnis Islam
  topic: keywords
creator: Kurniawan Hadi
creator: Lutfi Rahman
rights: Copyright (c) 2024 https://creativecommons.org/licenses/by-sa/4.0
date: 2024-12-01
publication date: 2024-12-01
starting page: 112
ending page: 117
doi: 10.61429/jaem.v1i2.14

Evaluasi Manajemen Persediaan Produk di Padang Mart dari Sudut Pandang Etika Bisnis Islam
type: item
description: The aim of this investigation was to assess how Padang Mart executes its internal control system for merchandise inventory and to evaluate the alignment of its marketing management with Islamic business ethics. Employing a qualitative methodology, specifically descriptive analysis, the study involved observations, interviews, and analysis related to merchandise inventory management from the perspective of Islamic business ethics. This approach aimed to gather diverse information and delve deeper into the obtained theories. The findings indicate that the internal control system for merchandise inventory plays a crucial role in ensuring inventory integrity, offering valuable insights to support operational efficiency, and enabling companies to derive meaningful insights from mistakes. In practice, Padang Mart demonstrates a commendable adherence to Islamic business ethics, prioritizing customer service as its primary objective.
subject: Articles
  topic: section
subject: Business Ethics
  topic: keywords
subject: Inventory
  topic: keywords
subject: Management
  topic: keywords
creator: Oki Purnomo
creator: Qori Ramadhan
rights: Copyright (c) 2024 https://creativecommons.org/licenses/by-sa/4.0
date: 2024-12-01
publication date: 2024-12-01
starting page: 100
ending page: 104
doi: 10.61429/jaem.v1i2.13

Dampak Manajemen Risiko terhadap Kinerja Keuangan Industri Perbankan di Indonesia
type: item
description: This research aims to investigate the impact of risk management on the financial performance of the banking industry in Indonesia. One factor that has the potential to influence banking financial performance is risk. This research also aims to evaluate the influence of credit risk (NPL) and market risk (NIM) on banking financial performance in Indonesia. The data used in this research covers banking financial performance over a three year period, from 2016 to 2019. The analytical method used in this research is multiple linear regression analysis. The research results show that NPL has a negative and significant influence on banking financial performance, while NIM has a positive and significant influence on ROA (Return on Assets).
subject: Articles
  topic: section
subject: Financial Performance
  topic: keywords
subject: Manajemen Resiko
  topic: keywords
creator: Dwi Prasetyo
creator: Fajar Wijaya
rights: Copyright (c) 2024 https://creativecommons.org/licenses/by-sa/4.0
date: 2024-12-01
publication date: 2024-12-01
starting page: 95
ending page: 99
doi: 10.61429/jaem.v1i2.12

Penilaian Masyarakat Adiwerna Terhadap Pertumbuhan Institusi Keuangan Syariah dan Dampaknya Terhadap Preferensi Penggunaan Layanan Perbankan Syariah
type: item
description: The increasingly advanced developments in various fields have given rise to the growth of Islamic banks as an alternative that is not only exclusive for Muslim communities, but also for all levels of society. However, understanding of Islamic financial institutions is still not evenly distributed among the public. This research aims to reveal the public's perception of sharia financial institutions and the extent of their interest in using sharia banking services. The research method used was descriptive qualitative involving 25 respondents as samples. Data was obtained through observation, interviews and documentation "have an understanding of the basic concepts of sharia banking, although there is still a lack of understanding of fund-raising products, even though they have an interest in using sharia banking services.
subject: Articles
  topic: section
subject: Sharia Financial Institutions
  topic: keywords
subject: Perception
  topic: keywords
subject: Interest in Sharia Banks
  topic: keywords
creator: Ahmad Yusuf
creator: Budi Santoso
rights: Copyright (c) 2024 https://creativecommons.org/licenses/by-sa/4.0
date: 2024-12-01
publication date: 2024-12-01
starting page: 87
ending page: 94
doi: 10.61429/jaem.v1i2.11

Dampak Perbankan Syariah dalam Mendukung Agenda Tujuan Pembangunan Berkelanjutan (SDGs)
type: item
description: This research aims to assess the impact of Financing, Third Party Funds (DPK), and Qardh Hasan on sharia banking in Indonesia on Adjusted National Income Per Capita, Manufacturing Value Added, and GINI Index. This research uses a multiple linear regression analysis model with data obtained from 2018 to 2022. The research results show that Financing and DPK have no influence on the GINI Index in Indonesia in the period 2015 to 2022. Based on the test results, it was found that Qardh has an influence on GINI Index. Qardh, which is a non-return loan from the bank to customers, can maintain the economy and social welfare of the community, with a qardh probability value of 0.0755 < 0.1, indicating that qardh has an effect on the GINI Index. Overall, Financing, DPK and Qardh have no effect on Adjusted National Income Per Capita in Indonesia in the period 2015 to 2022. Apart from that, Financing, DPK and Qardh also have no effect on Manufacturing Value Added in Indonesia in the same period.
subject: Articles
  topic: section
subject: Sustainable Economy
  topic: keywords
subject: Sharia Banking
  topic: keywords
subject: SDGS
  topic: keywords
creator: Moreno Alfan
creator: Rico Saputra
rights: Copyright (c) 2024 https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-10
publication date: 2025-12-10
starting page: 82
ending page: 86
doi: 10.61429/jaem.11.10

Dampak Ekspor, Impor, dan Investasi Syariah terhadap Pertumbuhan Ekonomi di Indonesia
type: item
description: Economic growth refers to an increase in a country's per capita income over a certain period. Factors that influence economic growth include increasing population and savings. This growth is measured through periodic increases in per capita income, which is usually expressed as a percentage and can be positive or negative. A decrease in per capita income can cause negative economic growth. Economic relations between countries also have an influence, where a country's balance of payments reflects the benefits of the global economy through increased exports. Economic growth describes the development of a country through increasing economic goods, production of goods and services, and social welfare. This research aims to examine the influence of sharia exports, imports and investment on economic growth in Indonesia. The method used is a quantitative method with time series data from the Central Statistics Agency and the Financial Services Authority (OJK) for the 2019-2022 period. Data analysis was carried out using multiple linear regression. The research results show that simultaneously, exports, imports and sharia investment influence economic growth in Indonesia. Partially, exports have a significant negative effect, imports have a significant but not negative effect, and sharia investment does not have a significant effect on economic growth. Sharia import and investment variables are the dominant factors in economic growth in Indonesia.
subject: Articles
  topic: section
subject: Sharia Investment
  topic: keywords
subject: Economic Growth
  topic: keywords
subject: Exports & Imports
  topic: keywords
creator: Dani Ramadan
creator: Fatir Alfarizi
rights: Copyright (c) 2024 https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-10
publication date: 2025-12-10
starting page: 73
ending page: 81
doi: 10.61429/jaem.11.9

Faktor-Faktor Penentu Pembiayaan Bank Islam Selama Ketidakstabilan Ekonomi
type: item
description: The Impact of the Covid-19 Pandemic on the Distribution of Sharia Bank Financing During Economic Instability: Case Analysis in Indonesia. The Covid-19 pandemic has caused instability in Indonesia's economic growth, which in turn has disrupted the performance of Islamic banks in distributing financing. This research aims to evaluate the influence of factors such as economic turbulence, third party deposits, bank size, capital and profitability on the amount of financing disbursed by sharia banks in Indonesia. The research population includes Islamic commercial banks in Indonesia during the 2017-2022 period. The sample was selected using a purposive sampling method, which resulted in ten Islamic banks as samples. Data analysis was carried out using a panel data analysis approach by applying a fixed effect model. The research results show that third party deposits have a significant positive influence on the amount of financing disbursed by Islamic banks. On the other hand, bank size and capital show a significant negative influence on the amount of financing. However, there is no significant effect of economic turbulence and profitability on the amount of financing. When financing was analyzed based on contract type, it was found that economic turbulence had a negative impact on profit sharing based financing, while profitability had a negative impact on receivables based financing. These findings contribute to sharia banks in maintaining the availability of third party deposit funds to support the expansion of financing distribution. Apart from that, banks can further optimize their capital by directing distribution to more productive assets in the form of financing. These findings can also provide empirical support for business cycle theory, showing that Islamic banks tend to implement tightening profit sharing-based financing policies when facing higher risks.
subject: Articles
  topic: section
subject: sharia financing
  topic: keywords
subject: bank size
  topic: keywords
subject: capital
  topic: keywords
subject: third party funds
  topic: keywords
creator: Agung Pangestu
creator: Sandra Bella
rights: Copyright (c) 2025 Agung Pangestu , Sandra Bella (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-10
publication date: 2025-12-10
starting page: 60
ending page: 72
doi: 10.61429/jaem.11.8

Tinjauan terhadap Perilaku Konsumen dan Keamanan Kartu Kredit di Sektor Perbankan
type: item
description: This article discusses consumer behavior and aspects of credit card security in banking. Credit cards have emerged as a non-cash payment method that makes various business and financial transactions easier, so many consumers choose to use them. From the results of the study and discussion, it was found that consumer behavior in using credit cards is more influenced by personal factors. Driven by needs and lifestyle are the main reasons why many consumers are interested in using credit cards. Banks as credit card issuers have also provided sophisticated and layered security features. However, there are still potential loopholes that can be exploited by criminals to commit fraud in various ways and forms. To maintain credit card security from crime and fraud, consumer behavior needs to be changed by maintaining confidentiality, being careful, and remaining vigilant in every transaction.
subject: Articles
  topic: section
subject: Security
  topic: keywords
subject: Consumer Behavior
  topic: keywords
subject: Credit Cards
  topic: keywords
creator: Hendra Saputra
creator: Adi Saputra
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-10
publication date: 2025-12-10
starting page: 51
ending page: 59
doi: 10.61429/jaem.11.7