https://ekomaks.unmermadiun.ac.id/index.php/ekomaks/issue/feedJURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi2025-09-30T22:27:35+07:00Novy Rachma Herawati, SE., MM.novy@unmer-madiun.ac.idOpen Journal Systems<p><strong>Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi</strong> is one of the scientific publication journals published by the Faculty of Economics, Universitas Merdeka Madiun.</p> <p><strong>Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi</strong> Published twice a year in March and September Contains articles on research results in Economics, Management and Accounting, conceptual studies, critical analysis and book reviews in the fields of Economics, Management and Accounting</p> <p> </p> <p><strong>Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi</strong></p> <p><strong>p-ISSN :</strong> <a title="Issn Media Cetak" href="https://issn.brin.go.id/terbit/detail/1348716348" target="_blank" rel="noopener">2302-4747</a></p> <p><strong>e-ISSN </strong> : <a title="Issn Media Online" href="https://issn.brin.go.id/terbit/detail/1492739062" target="_blank" rel="noopener">2580-0043</a></p> <p><strong>Indexed on DOI </strong></p> <p><a id="pub-id::doi" href="https://search.crossref.org/?q=+Jurnal+ekomaks&from_ui=yes" target="_blank" rel="noopener">https://doi.org/10.33319/JEKO</a></p> <p>Accreditation in <a href="https://sinta.kemdikbud.go.id/journals/profile/13684" target="_blank" rel="noopener">SINTA 5</a></p> <p> </p>https://ekomaks.unmermadiun.ac.id/index.php/ekomaks/article/view/175Direct Marketing Strategy Produk Sabun Organik Untuk Meningkatkan Penjualan Di kelurahan Tumatangtang Satu2025-01-27T00:48:49+07:00Gratciany Rumondorgratcianyrumondor@gmail.comWillem G. Pomantowwillempomantow@gmail.comWingston M. J. Longdongwingstonlongdong17@gmail.comNancy H. J. Mandeynhjmandey@gmail.com<p><em>The Covid-19 pandemic that occurred in Indonesia caused problems such as layoffs. One of the impacts was the reduced welfare of families because female workers no longer worked. In an effort to improve family economy, the Family Income Improvement Effort (UP2K) program was established to enhance the role of PKK (Family Welfare Movement) members in helping their families prosper through the development of micro-enterprises and fostering the entrepreneurial spirit of each PKK member. This study aims to increase the use of effective direct marketing strategies through social media in promoting organic soap products to consumers and increasing sales. The method used in this research is qualitative, describing data obtained through interviews. The results of this study show that the organic soap product has been marketed by placing it in souvenir shops and through Facebook social media. Many people still do not know the benefits of organic soap, so sales have not increased. The conclusion of this research is that the marketing strategy used, namely Direct Marketing, gives good results in increasing knowledge about the benefits of organic soap, increasing consumer purchase interest, and expanding market share.</em></p>2025-09-30T00:00:00+07:00Copyright (c) 2025 JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansihttps://ekomaks.unmermadiun.ac.id/index.php/ekomaks/article/view/203Islamic Corporate Social Responsibility: Praktik Bisnis Berbasis Nilai Islam Pada Paragon Corp2025-09-06T22:52:18+07:00Rizky Aditya Ramadhanriskiaditya147@gmail.comNayla Ramadhaninayla.ramandhani@mhs.unj.ac.idAndika Febriansyahandika.febriansyah@mhs.unj.ac.idAbdul Fadhilabdul_fadhil@unj.ac.id<p><em>This study aims to analyze the implementation of Islamic Corporate Social Responsibility (CSR) in PT. Paragon Technology and Innovation, is one of Indonesia's leading cosmetic companies. The study examines how the company applies Islamic values in its CSR practices and identifies the correlation between CSR implementation at PT. Paragon Technology and Innovation with Islamic values, and explores the opportunities for expanding positive impacts. Using a qualitative case study approach and maudhu ‘iy analysis, the research found that Islamic CSR implementation supports business sustainability and contributes significantly to holistic community welfare.</em></p>2025-09-30T00:00:00+07:00Copyright (c) 2025 JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansihttps://ekomaks.unmermadiun.ac.id/index.php/ekomaks/article/view/238Hubungan Antara Standar Kredit, Struktur Piutang, Dan Kinerja Keuangan Dalam Manajemen Piutang Perusahaan2025-09-14T05:42:39+07:00Tsinta Dewi Aryaningtyastsintada@gmail.comNi Putu Ayu Sintaputuayu20021@gmail.comMaulana Ikhrom Ababilmaulanaababil03@gmail.comMaria Yovita R. Pandinyovita_87@untag-sby.ac.id<p><em>The purpose of this study is to analyze the relationship between credit standards, receivables structure, and financial performance on receivables management of companies in the transportation services sector listed on the Indonesia Stock Exchange (IDX). The research method used is a quantitative approach with a correlation research type. Secondary data obtained from the company's financial statements, namely PT. Blue Bird Tbk, PT. Adi Sarana Armada Tbk, PT. Armada Berjaya Trans Tbk, and PT. AirAsia Indonesia Tbk. Variables include credit standards (measured by Credit Risk Ratio (CRR)), receivables structure (measured by Average Collection Period (ACP)), financial performance (measured by Return On Assets (ROA)) and receivables management (measured by Receivables Turnover Ratio (RTR)). The results of the classical assumption test indicate that the regression model used is free from multicollinearity and heteroscedasticity problems and meets the assumption of normal distribution. In addition, the results of the simultaneous test show that the three independent variables, namely credit standards, receivables structure and financial performance have a significant effect on financial management. This research contributes to company management in determining more selective credit policies and accounts receivable management in order to improve overall financial efficiency</em></p>2025-09-30T00:00:00+07:00Copyright (c) 2025 JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansihttps://ekomaks.unmermadiun.ac.id/index.php/ekomaks/article/view/256Eksistensi Audit Laporan Dana Kampanye Pada Pemilihan Umum Kepala Daerah di Indonesia2025-09-06T16:31:26+07:00Henry Windrianto Darmokohwdarmoko@unmer-madiun.ac.idHerry Purnomoherrypurnomo@unmer-madiun.ac.idFatchurrahmanfatchur@unmer-madiun.ac.id<p><em>The phenomenon that occurs in Indonesia indicates that the existence of campaign fund report audits in Indonesia is weak and even doubtful. This study aims to reveal the existence of campaign fund report audits in regional head elections in Indonesia. The truth of the existence of campaign fund report audits in regional head elections will be proven through the disclosure of the existence of the implementation of campaign fund report audits. The concept of existence in this study uses Paul Sartre's Existentialism Philosophy which states that: "Existence precedes essence",. This study is a qualitative study using transcendental phenomenological analysis techniques Moustakas,. The results of the study revealed that KAP auditors are professional auditors who always build a good reputation and have shown real existence when carrying out the work of auditing campaign fund reports in regional head elections by making thorough preparations by maintaining their professional ethics.</em></p>2025-09-30T00:00:00+07:00Copyright (c) 2025 JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansihttps://ekomaks.unmermadiun.ac.id/index.php/ekomaks/article/view/258Pengaruh Likuiditas, Leverage, Sales Growth, Solvabilitas, Dan Profitabilitas Terhadap Financial Distress2025-09-06T23:06:16+07:00Siti Suharnisitisuharni@unmer-madiun.ac.idArini Wildaniyatiarini@unmer-madiun.ac.idRatna Dyah Puspaningrumratnapitaloka66@gmail.com<p><em>This study aims to analyze the influence of liquidity, leverage, sales growth, solvency, and profitability on financial distress in manufacturing companies in the textile and garment sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. Financial distress is an unhealthy financial condition that can lead to bankruptcy, making it crucial to understand the factors that influence it.</em></p> <p><em>This research employs a quantitative method using multiple regression analysis. The data used are secondary data obtained from the annual financial reports of the sampled companies. The independent variables in this study are liquidity (current ratio), leverage (debt to equity ratio), sales growth, solvency (debt to asset ratio), and profitability (return on assets), while the dependent variable is financial distress measured using the Altman Z-Score model.The results of the t-test show that the liquidity variable partially has a significant effect on financial distress, leverage partially has a significant effect on financial distress, sales growth partially has no significant effect on financial distress, solvency partially has no significant effect on financial distress, and profitability partially has no significant effect on financial distress. Meanwhile, the F-test results indicate that liquidity, leverage, sales growth, solvency, and profitability simultaneously have a significant effect on financial distress.</em></p>2025-09-30T00:00:00+07:00Copyright (c) 2025 JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansihttps://ekomaks.unmermadiun.ac.id/index.php/ekomaks/article/view/260Penguatan Ekonomi Desa Melalui Badan Usaha Milik Desa (Bumdes) Di Kabupaten Sumenep2025-09-13T11:43:47+07:00Ahmad Ghufronyghufrony@wiraraja.ac.idNurdody Zakkidodyk.zacky@wiraraja.ac.id<p><em>A Village-Owned Enterprise (BUMDes) is a village business entity established by the village government through a village deliberation (musyawarah desa). It is then managed jointly by the BUMDes administrators and the local village community. The management of BUMDes should remain oriented towards the aspirations of the community, which are then discussed collectively in joint deliberations to establish priority programs aligned with the desires of the local community. The implementation of these programs must be carried out professionally and transparently.However, the challenge of Inadequate Managerial Capability persists. It is not easy for a village to find an individual with superior managerial skills in business management. Even if there are residents who possess such capabilities, they typically already work elsewhere, and if appointed to manage the BUMDes, it would only be on a part-time basis. Consequently, the BUMDes fails to progress and remains stagnant. Conversely, appointing someone with insufficient capacity, as indicated by their track record, is tantamount to steering the BUMDes in a more concerning direction. The purpose of this research is to analyze the contribution of the existence of Village- Owned Enterprises in Sumenep Regency to strengthening the village economy and to identify the supporting and inhibiting factors. This is a qualitative research type with a descriptive approach, and the target output of this research is publication in a scientific journal.</em></p>2025-09-30T00:00:00+07:00Copyright (c) 2025 JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansihttps://ekomaks.unmermadiun.ac.id/index.php/ekomaks/article/view/261Pengaruh Fasilitas Wisata, Harga, Dan Aksesibilitas Terhadap Minat Berkunjung Ulang Pada Desa Wisata Brubuh Kecamatan Jogorogo2025-09-13T11:59:00+07:00Hasna Aqilah Junila Putrihasnaputriaqilah15@gmail.comHartirini Warnaningtyashartirini@unmer-madiun.ac.idMintarti Indartinimintarti@unmer-madiun.ac.id<p><em>Indonesia is a country with a diverse range of natural and man-made tourist attractions. From a tourism perspective, our country boasts numerous attractions, some of which are unmatched by other countries. This study aims to determine the influence of tourist facilities, price, and accessibility on revisit intention at Brubuh Tourism Village, Jogorogo District. The research method used was quantitative. The sample was determined using purposive sampling with a sample size of 100 respondents. Data collection used an online questionnaire using Google Forms. Data analysis used multiple linear regression analysis. The results of the study indicate that: 1) Tourism facilities (X1) have a partial effect on revisit interest in Brubuh Tourism Village, Jogorogo District, 2) Price (X2) has a partial effect on revisit interest in Brubuh Tourism Village, Jogorogo District, 3) Accessibility (X3) has a partial effect on revisit interest in Brubuh Tourism Village, Jogorogo District, 4) Tourism facilities, price, and accessibility simultaneously influence revisit interest in Brubuh Tourism Village, Jogorogo District</em>.</p>2025-09-30T00:00:00+07:00Copyright (c) 2025 JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi