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Yuda Admaja; Nisa Syahira Najla; Bagas Permana; Reni Ria Armayani Hasibuan

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research explores how monopoly markets operate in the context of a sharia-based microeconomy, with a primary focus on how prices are regulated based on the principle of adl or justice. Unlike traditional monopolies, which often create inefficiencies in resource allocation and exploit consumers, Islamic teachings require fair prices, in accordance with the Quran's prohibition of gharar (uncertainty) and zulm (oppression). Referring to the theories of Ibn Taymiyyah and modern thinkers such as Chapra, we examine how monopoly companies can achieve maslahah or mutual benefit through profit restrictions, combining prices with zakat, and supervision by a sharia council. Through a simple mathematical model, we prove that monopolies regulated by justice produce better Pareto outcomes than equilibria that only maximize profits, by reducing social losses while still encouraging innovation. Empirical data from Islamic markets in Indonesia, such as halal commodities, support these findings, where regulations can stabilize prices at 15-20% lower. The conclusion of this study highlights the importance of Sharia principles in managing sustainable markets in developing countries, with policy recommendations to reform antitrust rules to align with the maqasid al-Shariah.

Yuli Supriani; M. Agus Kurniawan; Endar Evta Yuda Prayogi; Mustoto Mustoto; Mesta Wahyu Nita +4 more

Jurnal Hasil Kegiatan Bersama Masyarakat 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The problem addressed in this community service project is the low understanding of PKBM Permata Paket B students in applying mathematics to everyday life. The objective of this study is to improve students' understanding of mathematics through context-based learning, as well as to stimulate their interest and independence in solving problems involving numbers. The method used is a contextual teaching approach involving group discussions, problem-solving exercises, and real-life problem applications. The results show that context-based mathematics learning significantly improved students' understanding of budgeting, expenses, and personal finance management. Students also showed increased active participation in learning activities and a better ability to connect mathematical theory with practical problems in their daily lives. This program also had a positive impact on social empowerment, increasing students' independence in managing their daily lives. However, challenges related to understanding more complex concepts remain, and it is recommended to use more varied methods and extend the learning time in the future.

Mathilda Novania Da Lopez; Wilhelmina Mitan; Paulus Libu Lamawitak

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to identify and analyze the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the Mebel Kerajinan Jepara business. A descriptive qualitative approach was employed using primary data obtained directly from business owners. Data collection techniques included in-depth interviews, observation of accounting records, and documentation of transaction evidence and records used in preparing financial statements. The data were analyzed descriptively to present systematic, factual, and accurate information about the actual accounting practices in the field. The findings reveal that the preparation of financial statements at Mebel Kerajinan Jepara has not yet fully complied with SAK EMKM. The business only keeps simple records of income and expenses in a notebook without producing complete financial statements such as the statement of financial position, income statement, and notes to the financial statements. The main constraints identified are the limited understanding of the business owners regarding the importance of accounting and the absence of human resources with accounting expertise. These findings highlight the need for assistance, training, and capacity building for business owners in the field of accounting to produce standardized financial reports, enhance business credibility, and support decision-making as well as access to financing. Thus, this study is expected to serve as a reference for local governments, educational institutions, and other related parties in providing accounting guidance to micro and small business actors.

Alma Noviana; Andreas Alfa Morino; Hasan Almawardi; M.Pajri Ade Pratama

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of derivative skills and literacy in economic mathematics on investment decisions of students in the Management Study Program. The study was conducted using a quantitative approach using primary data collected through questionnaires distributed to students. The collected data were then analyzed using multiple regression tests to determine the extent to which the studied variables influence investment decisions. The results of the multiple regression test indicate that derivative skills and economic mathematics literacy simultaneously have a significant influence on students' investment decisions. The coefficient of determination (R²) value is 0.551, which means that 55.1% of the variability in investment decisions can be explained by these two independent variables, while the remaining 44.9% is explained by other factors not examined in this study. This figure indicates that students' ability to understand and use economic mathematics concepts, especially in terms of derivatives, as well as their financial literacy, play an important role in forming rational and informed investment decisions. The results of this study indicate that mastery of economic mathematics concepts, especially derivative skills, has a direct impact on students' ability to make better and more logical investment decisions. On the other hand, financial literacy also influences how students assess and manage investments, resulting in wiser decisions. Therefore, it is important for educational institutions to integrate mathematical economics and financial literacy into their curricula to help students make more rational investment decisions and reduce potential future financial risks. Furthermore, this study also suggests the need to improve students' understanding of basic concepts in mathematical economics and financial literacy. Management study programs can strengthen their curricula by providing more in-depth training in the applications of mathematical economics, such as the use of derivatives in investment analysis.

M. Ibrahim Baihaqi; Alif Finno Fidzaky; Ayunda Febri Kinanti; Muhammad Yasin

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Aromatherapy candles made from used cooking oil represent an eco-friendly and economically valuable entrepreneurial innovation. This proposal presents the utilization of used frying oil as a base material in producing aromatherapy candles, aiming to support the circular economy concept and provide an alternative solution to environmental pollution. The product formulation combines paraffin, beeswax, and natural essential oils, offering relaxation and comfort while also opening up new business opportunities. SWOT analysis and marketing strategies based on the 4Ps (Product, Price, Place, Promotion) serve as the foundation for business development. The results of the study show that aromatherapy candle businesses have strong potential to attract consumer interest, especially among young people, and can deliver significant social, economic, and environmental impact.

Dewi Rana; Virgiawan Virgiawan; Ananda Dwi Putri; Siska Amelia; Septiana Nadine +1 more

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

A parabola is a curve that consists of points that are equidistant from a fixed point (focus) and a fixed line (directrix). This study aims to analyze the shape of the canopy roof of the UBB Medical Building using an analytical geometry approach on parabolas. The method used is a quantitative descriptive based on visual documentary online and proportional estimates against comparative objects. The parabola model is constructed from three key points and visualized using GeoGebra. The results show that the shape of the canopy can be accurately represented through the equation of a parabola, with a symmetrical and aesthetic structure. This research proves that mathematical concepts can be practically applied in architectural design.

Rahma Nur Hidayah; Kula Khusnihita; Gustina Masitoh

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Econometrics is a discipline in economics that combines economic theory, mathematics, and statistics to quantitatively assess economic phenomena. This paper aims to introduce econometrics as an important tool in economic analysis and explain its applications in various sectors such as macroeconomics, microeconomics, development, and finance. Using a descriptive qualitative research method based on literature review, this paper explains how econometrics is used to test economic conjectures, make predictions, and support data-driven decisions. In addition, this article also discusses the advantages of econometrics, the challenges that arise in its application, and the software used in econometric analysis, including Excel, SPSS, and EViews. The findings show that econometrics is useful not only for academics but also for decision makers and business actors in designing more efficient economic strategies and policies. However, several problems such as data limitations, model assumptions, and specification errors are still challenges that need to be overcome by increasing capabilities and utilizing technology. It is hoped that this paper can broaden understanding and encourage more effective and appropriate use of econometrics in Indonesia.

Devie Mathilda Lumentut; Carolin Felisitas Telah

Jurnal Ekonomi dan Pembangunan Indonesia 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the efforts made by the management of CV Goodspeed Coffee Bitung to improve employee performance and company revenue, as well as to identify the factors influencing employee performance. Additionally, this research examines the impact of employee performance on customer satisfaction and loyalty. A qualitative approach was used to gather in-depth information through interviews, observations, and documentation. The findings show that CV Goodspeed Coffee's management has implemented strategies such as setting clear work targets and conducting regular training to improve employee performance. Factors influencing employee performance include work discipline, skills, and positive attitudes. Good employee performance has been shown to have a positive impact on customer satisfaction and loyalty, which in turn increases the company's revenue. This study is expected to contribute theoretically to the development of human resource management and provide practical benefits for the company, academia, and the author for further development in the field of employee performance management.    

Mathias Efi; Maria Indriyani Hewe Tiwu; Novi Theresia Kiak

Jurnal Riset dan Publikasi Ilmu Ekonomi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to find out and explain  the analytical influence  of the influence of the rupiah exchange rate, the amount of money in circulation and the inflation rate on economic growth in Indonesia. The type of research used by the researcher is quantitative research using secondary data. The data analysis techniques used include, multiple linear regression analysis, classical assumption test and hypothesis test using Eviews analysis tools. The results of the T test show that  the exchange rate variable has a significant positive impact on Indonesia's economic growth, the money supply variable has a very large positive impact on Indonesia's economic growth, and the Inflation variable has a significant negative impact on Indonesia's economic growth. The results of the F test show that  the exchange rate variable, the money supply  variable, and the Inflation variable simultaneously have a significant effect on Indonesia's economic growth.

Ali Mahdi, Azra; Utami, Nabila; Syahrani, Nur; Br. Ginting, Siti Salamah

Jurnal Hasil Kegiatan Bersama Masyarakat 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to examine community service activities in an effort to realize healthy and wise use of gadgets among children in Bandar Magodang Village, Bintang Bayu District. Stages include planning, education, training and mentoring children. The service team from the Mathematics Education Study Program, North Sumatra State Islamic University carried out outreach on 19-20 August 2023, involving 10 village children. The results include preparation, coordination with related parties, outreach materials, and implementation activities. The research also looked at the positive and negative impacts of gadget use on children's development, emphasizing the need to limit gadget use to maintain physical and mental health. Activity documentation is available for further reference.

Ratnah Kurniati MA; Asmirani Alam; Sigit Sugiarto; Lestari Lestari; Edy Sony +4 more

Jurnal Hasil Kegiatan Bersama Masyarakat 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This program aims to reduce the percentage of school dropouts in border islands. Through this program, researchers created an educational environment by involving students of the Study Program Student Association (HMPS). This program was held every Saturday in Wakarleli, Maluku Barat Daya, during October 2023 - November 2023 involving around 20 children in various age categories and around 5-10 students at each meeting. The method used in this activity is descriptive method. The activities supporting the program are educational games which are implemented at the beginning and at the end of the meeting, the introduction of letters and numbers, and counting activities. The results of evaluations and interviews show that this program can increase children's confidence levels, train their communication skills, patience, tolerance, and helping attitudes between children. In addition to the great benefits for the children, this program also provides huge benefits for the students and lecturers involved. For students, this program is considered to increase their creativity in making learning media. Where this skill is a much needed skill, especially for students of the Mathematics Education and PGSD Study Programs. In addition, for students of the Law Study Program, this activity can also foster sensitivity in society and improve their communication skills which are also needed in their future profession. In general, in this program students are trained to work together, socialize and build their confidence to be in public.

Sunarto Sunarto; Siti Ubaidah

Jurnal Hasil Kegiatan Bersama Masyarakat 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Mathematics and Physics are subjects that are not only difficult for students but also difficult to do Teacher. To make it easier to understand the material, Geogebra software is used. In the community service, Geogebra training is given to high school teachers in the field of Mathematics and Physics teacher in Jambi City. The training was carried out online involving 10 lecturers and 5 assistants. The training consisted of 4 sessions carried out over 2 days by 31 Mathematics and Physics teachers. Training is divided into 2 classes for more effective. From the results of the training, the ability to use Geogebra increased by 38.05%. The average level of participant satisfaction with the implementation of the research was 4.15 in (a scale 5)