Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
type: channel
description: Journal Title: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Initials: JAEMB Frequency: Maret, Juli dan November Print ISSN: 2809-655X Online ISSN: 2809-6487 Editor in Chief: Dr. Dyah Palupiningtyas., SE., MSi DOI: 10.55606 Publisher: Pusat Riset dan Inovasi Nasional Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis E-ISSN:2809-6487 (Online) / P-ISSN:2809-655X (print) diterbitkan oleh Pusat Riset dan Inovasi Nasional. Penerbitan jurnal ini bertujuan untuk meningkatkan kualitas ilmu pengetahuan, serta menyalurkan minat berbagi dan menyebarluaskan ilmu pengetahuan kepada akademisi, mahasiswa, praktisi dan pemerhati ilmu pengetahuan.Jurnal ini terakreditasi SINTA 4 (Surat Keputusan Direktur Jenderal Pendidikan Tinggi, Riset, dan Teknologi Nomor 10/C/C3/DT.05.00/2025 tanggal 21 Maret 2025 tentang Peringkat Akreditasi Jurnal Ilmiah Periode I Tahun 2025) dimulai dari Volume 2 Nomor 2 Tahun 2022 sampai Volume 7 Nomor 1 Tahun 2027. Redaksi menerima artikel penelitian terkait bidanag ilmu Manajemen, Ekonomi, Kewirausahaan dan Akuntansi. Informasi lengkap untuk pemuatan artikel dan petunjuk penulisan artikel tersedia di dalam setiap terbitan. Artikel yang masuk akan melalui proses seleksi mitra bestari dan/atau editor. Jurnal JAEM terbit 3 kali dalam setahun, yaitu pada bulan Maret, Juli dan November Indexed by :sx Journal Sponsors and Partners :
publisher: Pusat Riset dan Inovasi Nasional
language: en-US
publication name: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
issn: 2809-655X
items: Pengaruh Visual Konten Influencer Terhadap Minat Beli Ulang Melalui Keputusan Pembelian
items: PENGARUH LITERASI KEUANGAN DIGITAL, HERDING, DAN OVERCONFIDENCE TERHADAP KEPUTUSAN INVESTASI EMAS DIGITAL DI APLIKASI DOMPET DIGITAL DANA DALAM PERSPEKTIF BISNIS ISLAM
items: Faktor Penentu Akuntabilitas Pengelolaan Dana Desa: Studi Empiris pada Desa di Kabupaten Kudus
items: Pengaruh Label Halal Kualitas Produk dan Harga terhadap Keputusan Pembelian Produk Skincare pada Konsumen Muslim di Kota Jambi
items: Digitalisasi dalam Penganggaran Dana Desa
items: Pengukuran Potensi Financial Distress Pada Perusahaan Pertambangan Sektor Batu Bara Tahun 2021 – 2023
items: Analysis Of Capital Structure, Profitability, Liquidity, Com-pany Growth, And Firm Value
items: Analysis Of Taxation Motivation, Income Level, Tax Payment System, and Tax Sanctions On Compliance Of Land And Building Tax (PBB) Taxpayers (A Case Study In Waru District)
items: Pengaruh Literasi Keuangan Dan Gaya Hidup Terhadap Pengelolaan Keuangan di Cafe And Resto Juragan Tepi Sawah
items: Potensi Chatgpt dalam Peningkatan Penjualan pada Toko Online Berbasis Syariah
items: Peran Kepemimpinan, Disiplin, dan Motivasi Kerja dalam Meningkatkan Produktivitas Karyawan PT Nesia Pan Pacific
items: ANALISIS SWOT TERHADAP STRATEGI OPTIMALISASI MENARA BERSAMA TELEKOMUNIKASI
items: Pengaruh Service Dan Price Fairness Terhadap Costumer Satisfaction
items: Membangun Loyalitas Karyawan dalam Era Persaingan Bisnis
items: Pengaruh Kinerja Keuangan Dan Kinerja Pasar Terhadap Return Saham Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia
items: Pengaruh Kualitas Pelayanan dan Tarif Pajak Terhadap Penggelapan Pajak
items: The Role of Work Engagement and Work Spirit in Enhancing job Performance of Sanitation Workers in Cirebon Regency
items: Implikasi Penerapan Good Corporate Governance terhadap Kinerja Keuangan pada Perusahaan Perbankan
items: Perilaku Pengelolaan Keuangan Mahasiswa Ditinjau Dari Literasi Keuangan Dan Pemahaman Ajaran Trikon
items: Kunci Peningkatan Produktivitas Melalui Pemberdayaan Karyawan
items: Analisis Pengaruh Pertumbuhan Ekonomi, Tingkat Pendidikan Dan Tingkat Pengangguran Terhadap Tingkat Kemiskinan di Kabupaten Probolinggo
items: Pengaruh Lokasi, Cita Rasa Dan Persepsi Harga Terhadap Keputusan Pembelian
items: Pengaruh Keterhubungan Sosial Dan Citra Destinasi Wisata Tersembunyi Terhadap Niat Kunjung Wisata Melalui Rasa Takut Tertinggal Pada Mahasiswa
items: Efek Moderasi Kebijakan Dividen terhadap Pengaruh Profitabilitas dan Leverage terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Kontrol
items: Pengaruh Likuiditas terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening dan Kepemilikan Manajerial sebagai Variabel Moderasi
items: Pengaruh Kualitas Produk dan Marketing Mix Terhadap Keputusan Pembelian Baju Second Impor (Thrift) pada Missmi Shop di Kota Palangka Raya
items: Potensi Spin Off dan Konversi pada Pengembangan Bank 9 Jambi Syariah
items: Green Accounting sebagai Pilar ESG: Peran Green Accounting dalam Mewujudkan CSR yang Akuntabel
items: Sistem Pengelolaan Persediaan Barang Dagang Pada UMKM
items: Pengaruh Disiplin Kerja, Motivasi Kerja dan Lingkungan Kerja Terhadap Kepuasan Kerja Karyawan dan Guru
items: Pengaruh Budaya Organisasi dan Kepemimpinan Transformasional Terhadap Kinerja Karyawan: Peran Mediator Motivasi Berprestasi
items: Analisis Pengaruh Kualitas Layanan, Persepsi Harga, Citra Merek Dan Lokasi Terhadap Keputusan Pembelian
items: Pengaruh Good News dan Bad News Terhadap Return Saham Perushaan Manufaktur di Bursa Efek Indonesia
items: Pengaruh Person Job Fit Dan Lingkungan Kerja Non Fisik Terhadap Kinerja Pegawai Di Dinas Lingkungan Hidup Kabupaten Cirebon
items: Pengaruh Kepuasan Kerja terhadap Disiplin Kerja Perekam Medis Informasi Kesehatan (PMIK) di Wilayah DPD PORMIKI DKI Jakarta
items: Strategi Content Marketing dan Online Advertising untuk Meningkatkan Brand Exposure Diraya Gym Jatinangor
items: Literature Riview: Integrasi Sistem Informasi Kepegawaian Terhadap Efisiensi Penganggaran Biaya SDM di Instansi Pemerintah
items: Penerapan Strategi Kompensasi dan Motivasi pada Kinerja Karyawan di PT Alfaria Trijaya Tbk, Sampangan Kec. Gajah Mungkur Semarang
items: Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan
items: Analisis Manfaat dan Keuntungan Marriott Bonvoy Aplikasi Terhadap Loyalitas Tamu di Sheraton Abu Dhabi Hotel and Resort
items: Pengaruh Etos Kerja dan Lingkungan Kerja Terhadap Kinerja Karyawan di CV Sanli Kediri
items: Studi Terhadap Kinerja Pegawai Pusdik Binmas Lemdiklat Polri Banyubiru
items: Pengaruh Indeks Inklusi Keuangan Digital Terhadap Pertumbuhan Ekonomi
items: Pengaruh Likuiditas, Profitabilitas, dan Ukuran Perusahaan terhadap Nilai Perusahaan: Studi Empiris dari Perusahaan Barang Konsumen Primer yang Tercatat di BEI Tahun 2020-2023
items: Analisis Dinamika Keuangan Rumah Sakit di Indonesia: Studi Komparatif RS Bunda dan RS Hermina Tahun 2022–2024
items: Implementasi Desain Business Model Canvas Dalam Rangka Meningkatkan Kapasitas Bisnis Pada Usaha Mikro Kecil dan Menengah (UMKM) Pempek Umize
items: Analisis Determinasi Kemiskinan Di Provinsi Maluku Periode 2019–2023 : Pendekatan Regresi Data Panel
items: Pengaruh Kualitas Layanan, Kualitas Produk dan Harga Terhadap Kepuasan Pelanggan Salon di Tanjung Tabalong Kalimantan Selatan
items: Pengaruh Kualitas Pelayanan, Disiplin Kerja, dan Fasilitas Terhadap Kepuasan Anggota Koperasi Simpan Pinjam Credit Union Sendang Jati Desa Penadaran
items: Analysis of Digital Leadership and Police Personnel Performance in The Era of Technological Transformation
items: Membangun Efikasi Diri Karyawan Hotel di Era Transformasi Digital AI
items: Transformational Leadership Membangun Energizing Collaborative Menuju Peningkatan Kinerja Organisasi Koperasi BMT Kota Semarang
items: Pengaruh Motivasi dan Budaya Organisasi Terhadap Kinerja Pegawai di Pusat Pelayanan Teknologi Masa Pandemi Covid-19
items: Pengaruh Literasi Keuangan Dan Gaya Hidup Terhadap Pengelolaan Keuangan Mahasiswa
items: Peranan Anggaran Biaya Operasional Sebagai Alat Pengendalian Kinerja Manajerial Pada PT. Trans Multi Cargo
items: Dari Sikap hingga Niat: Studi TPB atas Penggunaan Pengisi Daya Kendaraan Listrik di Rumah
items: Pengaruh Presepsi dan Efektifitas Pembelajaran LMS Terhadap Hasil Belajar Mahasiswa Melalui Motivasi Belajar
items: Pengaruh Citra Merek Terhadap Minat Beli Ulang yang Dimediasi oleh Kepuasan Pelanggan Hand and Body Lotion Nivea di Kota Bandung
items: Pengaruh Product Quality Dan Brand Image Terhadap Repurchase Intention Yang Dimediasi Oleh Brand Trust Pada Produk Susu UHT Ultra Milk Di Kota Cimahi
items: Pengaruh Pengendalian Internal dan Sistem Informasi Akuntansi Terhadap Pencegahan Fraud pada Dinas Sosial Kabupaten Luwu
items: Pengaruh Kualitas Produk, Citra Merek dan Harga Terhadap Keputusan Pembelian Roti Mako Cake And Bakery Jatinangor Town Square
items: Implementasi Social Media Marketing pada Social Media Facebook dalam Upaya Meningkatkan Penjualan Bisnis Jasa Wedding Organizer
items: Pengaruh CSR, Kepemilikan, Dividen & Profitabilitas terhadap Nilai Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia 2021-2024
items: Digitalisasi Pengelolaan Keuangan Desa: Analisis Implementasi Aplikasi Keuangan pada BUMDes Bebedahan Berkah
items: Generation Z Behavior: The Impact of Hedonic Shopping Motivation and Fear of Missing Out (FoMO) on Impulse Buying
items: Tingkat Efektivitas Program Magang di Prodi Manajemen Universitas Buana Perjuangan Karawang
items: Dampak Digital Marketing Terhadap Purchasing Decisions: Studi Kasus Generasi Milenial
items: Dampak Hedonic Shopping Values, Sales Promotion, dan Shopping Lifestyle Terhadap Impulse Buying Pada Generasi Digital Native di TikTok Shop
items: Maintenance of Customer Loyalty and Its Impact on Revenue
items: Upaya Meningkatkan Reputasi Pondok Pesantren Darul Ilmi Wal Amal Melalui Promosi Online dan Offline
items: Strategi Kolaborasi Hexehelix Dalam Membangun Pariwisata Karawang
items: Pengaruh Online Customer Review, Content Marketing dan Brand Love Terhadap Keputusan Pembelian Produk Skintific Pada Platform Tiktok Shop
items: Pengaruh Whistleblowing System, Sistem Pengendalian In-ternal, dan Budaya Organisasi Terhadap Pencegahan Fraud dalam Pengelolaan Dana Desa

Pengaruh Visual Konten Influencer Terhadap Minat Beli Ulang Melalui Keputusan Pembelian
type: item
description: This study analyzes the influence of influencer visual content on repurchase intention mediated by purchase decisions. A quantitative method was used, with data collected through online questionnaires and analyzed using SmartPLS 4.0. The results indicate that influencer visual content has a significant effect on repurchase intention through purchase decisions. This conclusion highlights the importance of visual content in influencing purchase decisions and increasing followers’ repurchase intention.
creator: Cindi Norawati Sirait
creator: Meitiana Meitiana
creator: Vivy Kristinae
creator: Aprilita Aprilita
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-18
publication date: 2025-10-18
volume: 5
number: 3
starting page: 01
ending page: 12
doi: 10.55606/jaemb.v5i3.8305

PENGARUH LITERASI KEUANGAN DIGITAL, HERDING, DAN OVERCONFIDENCE TERHADAP KEPUTUSAN INVESTASI EMAS DIGITAL DI APLIKASI DOMPET DIGITAL DANA DALAM PERSPEKTIF BISNIS ISLAM
type: item
description: This study aims to analyze the influence of digital financial literacy, herding behavior, and overconfidence on digital gold investment decisions through the DANA application, viewed from the perspective of Islamic business ethics. A quantitative approach was employed using a survey method and purposive sampling technique. The sample consisted of 100 Generation Z respondents (aged 19–25) residing in Bandar Lampung who have experience investing in digital gold via the DANA platform. Data were collected using a structured Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 software. The results show that all independent variables have a positive and significant effect on investment decisions: digital financial literacy (β = 0.375; p < 0.001), herding (β = 0.262; p = 0.009), and overconfidence (β = 0.302; p = 0.001). These findings highlight that young investors’ behavior is influenced not only by cognitive rationality but also by psychological and social dynamics. From an Islamic business perspective, investment decisions must be free from excessive speculation and carried out with fairness and transparency. Therefore, integrating digital literacy with Islamic ethical values is essential to shape investment decisions that are not only financially beneficial but also morally responsible and spiritually rewarding. Investment decisions, in this context, should be grounded in the principles of prudence, justice, and the avoidance of gharar (excessive uncertainty). Thus, it is crucial for the younger generation to enhance their financial literacy and ethical awareness to ensure their investment behavior aligns with Islamic values.
creator: Rendi Aditya Putra
creator: Siska Yuli Anita
creator: Dedi Satriawan
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-01
publication date: 2025-11-01
volume: 5
number: 3
starting page: 13
ending page: 31
doi: 10.55606/jaemb.v5i3.6487

Faktor Penentu Akuntabilitas Pengelolaan Dana Desa: Studi Empiris pada Desa di Kabupaten Kudus
type: item
description: The accountability of village fund management is a crucial obligation for village governments as a form of responsibility for the use of public funds, in accordance with the mandate of Law Number 6 of 2014. This study aims to examine the influence of leadership, clarity of budget objectives, supervision, utilization of information technology, and the village financial system on the accountability of village fund management. The research employed a quantitative method with a survey approach using questionnaires. The sample consisted of 345 respondents who were village officials from 123 villages in Kudus Regency. Data analysis was carried out using multiple linear regression with SPSS version 25. The results show that leadership, clarity of budget objectives, and the use of information technology have a significant positive effect on the accountability of village fund management. In contrast, supervision and the village financial system were found to have no significant impact. These findings highlight the importance of effective leadership, clear budget targets, and the optimization of information technology in achieving accountable village fund management.
creator: Dennyca Hendriyanto Nugroho
creator: Febra Robiyanto
creator: Ratna Faridotun Naim Pratama
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-01
publication date: 2025-11-01
volume: 5
number: 3
starting page: 32
ending page: 39
doi: 10.55606/jaemb.v5i3.7191

Pengaruh Label Halal Kualitas Produk dan Harga terhadap Keputusan Pembelian Produk Skincare pada Konsumen Muslim di Kota Jambi
type: item
description: This study aims to examine the influence of halal labels, product quality, and price on purchasing decisions for skincare products among Muslim consumers in Jambi City. A quantitative method was employed using a questionnaire distributed to 100 respondents, and the data were analyzed with SPSS. The results indicate that halal labels have a significant effect on purchasing decisions, as evidenced by a significance value of 0.001 < 0.05. Similarly, product quality and price also show significant effects with a significance value of 0.001 < 0.05. Simultaneously, halal labels, product quality, and price significantly influence purchasing decisions, contributing 82% to the variation in consumer choices. These findings highlight that the three variables collectively serve as key determinants shaping Muslim consumers’ decisions when selecting skincare products.
creator: Suci Bunga Mentari.Z
creator: Rofiqoh Ferawati
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-01
publication date: 2025-11-01
volume: 5
number: 3
starting page: 40
ending page: 52
doi: 10.55606/jaemb.v5i3.7561

Digitalisasi dalam Penganggaran Dana Desa
type: item
description: Village financial management is a crucial pillar for village development and community empowerment. This research aims to conduct an in-depth analysis of the village fund budgeting process at the Lakuan Village Government, Tolitoli, Central Sulawesi. Using a qualitative method with a case study research design, data was collected through in-depth interviews with the village head, village secretary, Village Consultative Body (BPD), hamlet heads, head of financial affairs, and community representatives. Informant selection was conducted purposively, based on their involvement in the village fund budgeting process, totaling 8 individuals from the village apparatus and the community. The results show that the village fund budgeting process in Lakuan Tolitoli has been allocated according to the real needs of the community, with active community participation and the BPD serving as an effective oversight mechanism. The use of the Village Financial Information System (Siskeudes) has significantly eased the budgeting process for the village apparatus. This digitalization not only implies an increase in the accountability of village financial management but also serves as an effective control instrument in budget implementation. These findings underscore the importance of multi-party participation and technology adoption in realizing transparent and accountable village financial governance..
creator: Virgina Agnesia
creator: Nina Yusnita Yamin
creator: Muhammad Ansar
creator: Latifah Sukmawati Yuniar
creator: Arif Gunarsa
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-01
publication date: 2025-11-01
volume: 5
number: 3
starting page: 53
ending page: 60
doi: 10.55606/jaemb.v5i3.7625

Pengukuran Potensi Financial Distress Pada Perusahaan Pertambangan Sektor Batu Bara Tahun 2021 – 2023
type: item
description: The purpose of this study is to assess the accuracy of three bankruptcy prediction models: Altman Z-Score, Springate S-Score, and Grover in coal mining companies listed on the Indonesia Stock Exchange during the period 2021 to 2023. The analysis process was conducted using a statistical approach including descriptive analysis, normality test, ANOVA, and Games-Howell post-hoc follow-up test. The research findings indicate significant differences between the three models. The Altman Z-Score shows more conservative results, highlighting high risks, while the Springate S-Score provides optimistic results with an accuracy of 93.33%. The Grover model shows the highest performance with an accuracy level reaching 100%. Based on these results, Grover is considered the most superior in identifying bankruptcy risks in the coal mining sector. The results of this study are expected to serve as a strategic reference for business actors and investors in data-driven decision-making..
creator: Nadzuba Vio Larizza
creator: Mulyaningtyas Mulyaningtyas
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-02
publication date: 2025-11-02
volume: 5
number: 3
starting page: 61
ending page: 72
doi: 10.55606/jaemb.v5i3.7774

Analysis Of Capital Structure, Profitability, Liquidity, Com-pany Growth, And Firm Value
type: item
description: This study aims to examine the effect of capital structure, profitability, liquidity, and company growth on firm value in the construction service sector listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The background of this research is based on the fluctuations in firm value within the construction service industry over the past five years, which have the potential to reduce investor interest and influence market perception. The research employs a quantitative approach using purposive sampling, resulting in a sample of 7 companies out of a total population of 18. The data used are secondary data in the form of annual reports, analyzed using the Partial Least Squares (PLS) method with the assistance of Smart-PLS version 4.0 software. The findings indicate that capital structure and liquidity have a positive and significant effect on firm value, while profitability and company growth do not show a significant effect.
creator: Rindy Maylita Hapsari
creator: Sjarief Hidajat
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-03
publication date: 2025-11-03
volume: 5
number: 3
starting page: 73
ending page: 82
doi: 10.55606/jaemb.v5i3.6490

Analysis Of Taxation Motivation, Income Level, Tax Payment System, and Tax Sanctions On Compliance Of Land And Building Tax (PBB) Taxpayers (A Case Study In Waru District)
type: item
description: This study aims to analyze the influence of taxation motivation, income level, tax payment system, and tax sanctions on the compliance of Land and Building Tax (PBB) taxpayers in Waru District. Tax compliance is a critical factor in optimizing local revenue, and understanding the determinants that influence taxpayer behavior is essential for effective tax administration. The research employs a quantitative approach with data collected through questionnaires distributed to PBB taxpayers in Waru District. The data were analyzed using Smart PLS. The results of the study indicate that taxation motivation and tax sanctions have a significant positive effect on taxpayer compliance, while income level and the effectiveness of the tax payment system do not have an impact on Land and Building Tax (PBB) compliance. These findings suggest that increasing taxpayer awareness, simplifying payment procedures, and implementing consistent sanctions can enhance compliance with PBB payments. This study provides valuable insights for local governments in formulating strategies to encourage voluntary tax compliance.
creator: Revi Ardiana Putri
creator: Sjarief Hidayat
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-05
publication date: 2025-11-05
volume: 5
number: 3
starting page: 83
ending page: 91
doi: 10.55606/jaemb.v5i3.6514

Pengaruh Literasi Keuangan Dan Gaya Hidup Terhadap Pengelolaan Keuangan di Cafe And Resto Juragan Tepi Sawah
type: item
description: The purpose of this study is to examine the influence of financial literacy and lifestyle on financial management at Cafe and Resto Juragan Tepi Sawah. This research adopts a quantitative method. The population consists of 35 respondents divided into two groups management and employ-es all of whom were included as the sample. Data were collected through a questionnaire using a Likert scale and analyzed using IBM SPSS 25. Hypothesis testing was conducted through multiple linear regression analysis. The results show that financial literacy and lifestyle have a significant effect on financial management at the cafe. The implications of these findings highlight the importance of improving financial literacy among culinary business actors to optimize financial management, as well as the need for greater awareness of planned and prudent lifestyle choices in managing business finances. This study provides insights for cafe and restaurant owners and managers to improve financial habits that support business sustainability.
creator: Sri Wahyuni putri
creator: Samsul Bachri
creator: Duriani Duriani
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-05
publication date: 2025-11-05
volume: 5
number: 3
starting page: 92
ending page: 101
doi: 10.55606/jaemb.v5i3.7365

Potensi Chatgpt dalam Peningkatan Penjualan pada Toko Online Berbasis Syariah
type: item
description: Sharia-based online stores faced challenges in increasing sales in the middle e-commerce competition. Technological innovations such as ChatGPT, which is one of the latest breakthroughs in the field of artificial intelligence, offer opportunities for sharia online stores to improve sales performance. The purpose of this literature study is to examine the potential of ChatGPT as a revolutionary tool for increasing sales in Sharia-based online stores. The methods used included a literature review of relevant previous research. This review includes books, journal articles, and other reliable sources, such as Google Scholar. Focusing on publications published in the last ten years, this research investigates the potential of ChatGPT to increase sales of Sharia-based online stores. The research results show that ChatGPT can help Sharia online stores improve customer communication, optimize sales conversions, provide better customer service, and increase customer loyalty. ChatGPT can provide fast, accurate, and personalized responses to customer questions, as well as provide product recommendations relevant according to customer preferences. Apart from that, ChatGPT can also help in automating repetitive tasks, thereby increasing operational efficiency. This research implied that Sharia-based online stores need to consider adopting ChatGPT as part of their marketing and customer service strategy. However, implementing ChatGPT must also pay attention to aspects of Sharia compliance and ethics in the use of technology.
creator: M Fuad Hadziq
creator: Nisaul Mubarokah
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-08
publication date: 2025-11-08
volume: 5
number: 3
starting page: 102
ending page: 111
doi: 10.55606/jaemb.v5i3.6225

Peran Kepemimpinan, Disiplin, dan Motivasi Kerja dalam Meningkatkan Produktivitas Karyawan PT Nesia Pan Pacific
type: item
description: This study aims to analyze the influence of leadership style, work discipline, and work motivation on employee productivity at PT Nesia Pan Pacific Clothing Wonogiri. The research employs a quantitative approach using a survey method through questionnaires. The population in this study consists of all employees of PT Nesia Pan Pacific, with a sample of 98 respondents determined using the Slovin formula. Data were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that both partially and simultaneously, leadership style, work discipline, and work motivation have a positive and significant effect on employee productivity. These findings affirm that efforts to improve employee productivity can be achieved through strengthening leadership roles, implementing consistent work discipline, and enhancing employee motivation. This study provides practical implications for company management in managing human resources more strategically and performance-oriented.
creator: Melani Puspita Permata
creator: Asnawi Hidayat
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-08
publication date: 2025-11-08
volume: 5
number: 3
starting page: 112
ending page: 128
doi: 10.55606/jaemb.v5i3.6837

ANALISIS SWOT TERHADAP STRATEGI OPTIMALISASI MENARA BERSAMA TELEKOMUNIKASI
type: item
description: Analyzing the optimization strategy for telecommunications towers as tower sharing using a SWOT analysis to support decision-making and increase company revenue. The results show that optimizing telecommunications towers as tower sharing can improve network coverage, service quality, maximize tower utilization, and efficiency, thereby increasing company revenue, improving service quality, and providing more competitive pricing.
creator: Oky Sjahrul Syah
creator: Endang Tjahjaningsih
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-10
publication date: 2025-11-10
volume: 5
number: 3
starting page: 129
ending page: 138
doi: 10.55606/jaemb.v5i3.7685

Pengaruh Service Dan Price Fairness Terhadap Costumer Satisfaction
type: item
description: This study analyzes the influence of service quality and price fairness on customer satisfaction at Andalas Copy Center. Based on the identified problems, namely customer dissatisfaction due to unfriendly service and relatively higher prices compared to competitors which impacts on declining sales, this study aims to determine the influence of service quality, price fairness, and both simultaneously on customer satisfaction. Using quantitative methods with data collection through questionnaire surveys and observations, the data were analyzed with data quality tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results show that service quality and price fairness each have a simultaneous and significant positive influence on customer satisfaction at Andalas Copy Center.
creator: Bintang Rifky Ramadhan Sugiarto
creator: Pebi Kurniawan
creator: Ali Jufri
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-10
publication date: 2025-11-10
volume: 5
number: 3
starting page: 139
ending page: 153
doi: 10.55606/jaemb.v5i3.7206

Membangun Loyalitas Karyawan dalam Era Persaingan Bisnis
type: item
description: Employee loyalty is a strategic asset that determines an organization's long-term success in facing increasingly intense business competition. This study aims to identify the factors influencing employee loyalty, analyze its impact on organizational performance, and formulate effective and sustainable strategies for improving loyalty. The research adopts a descriptive-exploratory qualitative approach, involving 14 informants. Data collection was conducted through in-depth interviews, participatory observation, and document studies. Data analysis used a manual thematic analysis technique with a constant comparative approach and data triangulation to enhance the validity of the findings. The results show that employee loyalty at PT Sumber Bintang Rejeki is influenced by three main categories of factors. Organizational factors include an underdeveloped organizational culture with inconsistent implementation of values across departments, a human resource management system that needs improvement particularly in compensation and career development and diverse leadership styles that create inconsistencies in employee experience. Individual factors show that employees with longer tenure tend to have higher loyalty, while demographic characteristics such as gender and age influence loyalty perspectives in different ways. Work environment factors include physical conditions that need improvement, especially in the production department, and varying quality of interpersonal relationships across departments, with horizontal communication still being a challenge. The implementation of strategies is carried out through a comprehensive monitoring and evaluation system using a combination of quantitative indicators such as turnover rate and satisfaction surveys, as well as qualitative indicators through regular focus group discussions.
creator: Marlinawati Waruwu
creator: Ray Octafian
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-10
publication date: 2025-11-10
volume: 5
number: 3
starting page: 154
ending page: 171
doi: 10.55606/jaemb.v5i3.7340

Pengaruh Kinerja Keuangan Dan Kinerja Pasar Terhadap Return Saham Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia
type: item
description: This research aims to examine the influence of Financial Performance and Market Performance on Stock Returns with Company Size as a moderating variable. The research approach used is quantitative with secondary data in the form of annual reports obtained from the Indonesia Stock Exchange and the companies' own websites in the energy sector. The sample in this study consists of 55 energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023, selected through the Purposive Sampling method. The analysis technique used is Panel Data regression with the Fixed Effect Model (FEM). The results of this study indicate that CR, ROE, DER, and MBV simultaneously affect Stock Return. Partially, DER has a negative and significant impact on Stock Return, and MBV has a positive and significant impact on Stock Return. Meanwhile, CR and ROE do not significantly affect Stock Return. Additionally, Company Size is able to moderate the effect of MBV on Stock Return, but is not able to moderate the effect of CR, ROE, and DER on Stock Return.
creator: Rahmat Fauzan Rihaldi
creator: Agung Putra Raneo
creator: Taufik Taufik
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-10
publication date: 2025-11-10
volume: 5
number: 3
starting page: 172
ending page: 187
doi: 10.55606/jaemb.v5i3.7991

Pengaruh Kualitas Pelayanan dan Tarif Pajak Terhadap Penggelapan Pajak
type: item
description: This study aims to analyze the effect of service quality and tax rates on tax evasion among individual taxpayers at KPP Pratama Serpong. A quantitative approach with multiple linear regression was applied using questionnaire data from 100 respondents. The results show that service quality has a significant negative effect on tax evasion, meaning that better tax authority services reduce taxpayers’ tendency to evade taxes. Conversely, tax rates have a significant positive effect, where higher or burdensome rates increase the likelihood of evasion. Simultaneously, service quality and tax rates significantly influence tax evasion, contributing 22.5% to its variation. These findings highlight the importance of improving service quality and applying fair tax rates to minimize tax evasion practices.
creator: Desma Ramadhan
creator: Septian Arief Budiman
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-12
publication date: 2025-11-12
volume: 5
number: 3
starting page: 188
ending page: 199
doi: 10.55606/jaemb.v5i3.7180

The Role of Work Engagement and Work Spirit in Enhancing job Performance of Sanitation Workers in Cirebon Regency
type: item
description: This study examines the influence of Work Engagement and work spirit on the performance of the "Pasukan Kuning" (waste management workers) at the Environmental Agency of Cirebon Regency. Observations and interviews revealed that low work spirit and Work Engagement are the main factors contributing to the decline in their performance. A quantitative method was employed, with data collected through questionnaires from 100 respondents selected using the Slovin formula. The data were analyzed using validity tests, reliability tests, normality tests, multiple linear regression, and hypothesis testing (t-test and F-test). The results indicate that both Work Engagement and work spirit have a positive and significant impact, both partially and simultaneously, on the performance of the workers. The coefficient of determination (R²) of 80.3% suggests that these two variables are dominant in influencing performance. These findings highlight the importance of enhancing Work Engagement and work spirit through training, incentives, and managerial approaches focused on psychological well-being and motivation. This study provides practical contributions to human resource management in the sanitation sector and serves as a basis for formulating more effective policies.
creator: Sucipto Sucipto
creator: Asep Gunawan
creator: Hevy Febriyansyah
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-12
publication date: 2025-11-12
volume: 5
number: 3
starting page: 200
ending page: 213
doi: 10.55606/jaemb.v5i3.7254

Implikasi Penerapan Good Corporate Governance terhadap Kinerja Keuangan pada Perusahaan Perbankan
type: item
description: This study aims to analyze the influence of institutional ownership, managerial ownership, and independent commissioners as mechanisms of Good Corporate Governance on the financial performance (ROA) of banking companies in Indonesia. Using a quantitative approach with an associative method, secondary data were collected from 47 banking companies listed on the Indonesia Stock Exchange during the period 2019–2023. The analysis was conducted using descriptive statistics, classical assumption tests, and multiple linear regression with SPSS. The results show that institutional ownership and independent commissioners have a positive and significant effect on ROA, while managerial ownership has no significant effect. However, simultaneously, the three variables have a significant effect on Return on Assets (ROA). Future research is recommended to expand the scope of variables and consider other industry sectors in order to obtain more comprehensive insights into the impact of Good Corporate Governance mechanisms on financial performance.
creator: Nindia Salsha Noveka
creator: Bara Zaretta
creator: Agus Prayitno
creator: Vicky Oktavia
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-12
publication date: 2025-11-12
volume: 5
number: 3
starting page: 214
ending page: 225
doi: 10.55606/jaemb.v5i3.7472

Perilaku Pengelolaan Keuangan Mahasiswa Ditinjau Dari Literasi Keuangan Dan Pemahaman Ajaran Trikon
type: item
description: The low financial management ability among students is an important concern, especially in the digital era which offers ease of transaction but also has a high risk of consumptive behavior. This study aims to analyze the influence of financial literacy and understanding of the teachings of Trikon on student financial management behavior. The research approach used was quantitative associative with purposive sampling techniques on 125 students in Yogyakarta. The data were analyzed using multiple linear regression. The results of the study show that both financial literacy and understanding of Trikon teachings have a positive effect on financial management behavior. These findings affirm the importance of financial education that combines financial understanding with cultural values and national character.
creator: Dewi Kusuma Wardani
creator: Fiki Bela Oktavia
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-12
publication date: 2025-11-12
volume: 5
number: 3
starting page: 226
ending page: 236
doi: 10.55606/jaemb.v5i3.7659

Kunci Peningkatan Produktivitas Melalui Pemberdayaan Karyawan
type: item
description: This study aims to analyze key factors driving productivity improvement through employee empowerment at PT. TI Matsuoka Winner Industri, a Japanese-owned garment factory in Semarang focused on export production. Employing a qualitative approach with a case study design, the research involved five informants: a manager, a supervisor, a quality control employee, and two sewing operators. Data were collected through in-depth interviews, participant observation, and document analysis, then analyzed using thematic analysis techniques. The findings reveal that employee empowerment practices remain at an early developmental stage and are inconsistently implemented across production divisions (cutting, sewing, finishing, and quality control). Major barriers include a hierarchical organizational culture, resistance from mid-level supervisors, limited information technology support, strict export deadlines, and seasonal demand fluctuations. The study highlights that employee empowerment depends not only on managerial policy but also on organizational culture and system readiness. This research contributes to the literature on employee empowerment in Indonesia’s export-oriented garment industry and provides strategic recommendations for management to build a sustainable empowerment system through cultural transformation, leadership competency development, technology optimization, and alignment of performance management with human resource development within a highly competitive global production environment.
creator: Wiswina Waruwu
creator: Idah Kusuma Dewi
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-14
publication date: 2025-11-14
volume: 5
number: 3
starting page: 237
ending page: 253
doi: 10.55606/jaemb.v5i3.7744

Analisis Pengaruh Pertumbuhan Ekonomi, Tingkat Pendidikan Dan Tingkat Pengangguran Terhadap Tingkat Kemiskinan di Kabupaten Probolinggo
type: item
description: This study aims to analyze the effect of economic growth, education level, and unemployment rate on poverty rate in Probolinggo Regency during the period 2009–2023. The method used is a quantitative approach with multiple linear regression analysis based on annual secondary data. The results of the analysis show that education level has a negative and significant effect on poverty rate, while economic growth and unemployment rate do not have a significant effect. This finding indicates that improving the quality of education can be an effective strategy in reducing poverty rates. On the other hand, economic growth and decreasing unemployment are not strong enough to have a direct impact on reducing poverty in the region.
creator: Miftaqul Qoiriyah
creator: Marseto Marseto
creator: Anisa Fitria Utami
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-15
publication date: 2025-11-15
volume: 5
number: 3
starting page: 254
ending page: 264
doi: 10.55606/jaemb.v5i3.6384

Pengaruh Lokasi, Cita Rasa Dan Persepsi Harga Terhadap Keputusan Pembelian
type: item
description: This study “aims to analyze the influence of location, taste, and price perception on purchasing decisions of consumers of Es Teh Mbok Dhe in Anjasmoro. The phenomenon of increasing contemporary beverage businesses has triggered intense competition, so it is important for business actors to understand the factors that influence consumer behavior. The method used in this study is a quantitative approach with multiple linear regression analysis techniques. Data were collected by distributing questionnaires to 100 respondents who are active consumers of Es Teh Mbok Dhe. The results of the analysis show that the variables of location, taste, and price perception simultaneously have a significant effect on purchasing decisions. Partially, each variable is also proven to have a significant positive effect on purchasing decisions. This finding implies that in order to increase consumer purchasing interest, business actors need to pay attention to strategic locations, maintain taste quality, and set affordable and competitive prices”
creator: Kafy Nur Latief
creator: Yani Prihati
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-15
publication date: 2025-11-15
volume: 5
number: 3
starting page: 265
ending page: 276
doi: 10.55606/jaemb.v5i3.6466

Pengaruh Keterhubungan Sosial Dan Citra Destinasi Wisata Tersembunyi Terhadap Niat Kunjung Wisata Melalui Rasa Takut Tertinggal Pada Mahasiswa
type: item
description: A person's intention to take action or make decisions will be influenced by many factors, both from within themselves and external factors. The intention to visit among students will be influenced by social connectivity and the image of hidden tourist destinations. The purpose of this research is to analyze the effect of social connectivity and the image of hidden tourist destinations on the intention to visit tourism through the fear of missing out. The sample of this study consists of students from the Faculty of Economics and Business at Stikubank University. Data collection techniques used a questionnaire distributed via Google Forms. Data analysis techniques used SEM-PLS. The research results show that partially, social connection and destination image have a significant effect on the intention to visit. The fear of missing out mediates the effect of social connection on the intention to visit. However, the fear of missing out does not mediate the effect of the hidden destination image on the intention to visit.
creator: Mohamad Ridwan Abadi
creator: Harmanda Berima Putra
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-15
publication date: 2025-11-15
volume: 5
number: 3
starting page: 277
ending page: 289
doi: 10.55606/jaemb.v5i3.7564

Efek Moderasi Kebijakan Dividen terhadap Pengaruh Profitabilitas dan Leverage terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Kontrol
type: item
description: This study aims to analyze the effect of profitability (ROA) and leverage (DER) on firm value (PBV), and to examine the role of dividend policy (DPR) as a moderating variable. Firm size (SIZE) is also included as a control variable. The research objects are infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2014–2023 period. The analytical methods used are multiple linear regression and moderated regression analysis (MRA). The results show that both ROA and DER have a significant positive effect on firm value. However, DPR does not moderate the relationship between ROA or DER and PBV, and SIZE as a control variable also has no significant effect. These findings indicate that firm value is more influenced by financial performance, such as profitability and leverage, rather than dividend policy or firm size.
creator: Salva Aulia
creator: Fauji Sanusi
creator: Ana Susi Mulyani
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-15
publication date: 2025-11-15
volume: 5
number: 3
starting page: 290
ending page: 304
doi: 10.55606/jaemb.v5i3.7251

Pengaruh Likuiditas terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening dan Kepemilikan Manajerial sebagai Variabel Moderasi
type: item
description: This study analyzes how profitability and managerial ownership moderate the effect of liquidity on firm value. Property and real estate companies listed on the Indonesia Stock Exchange (IDX) were studied from 2014 to 2023. Non-probability and purposive sampling were used for quantitative analysis. Seven out of 48 companies were selected based on criteria. The analysis was conducted with Eviews 12. This study found that (1) liquidity has a negative and significant effect on firm value, (2) liquidity has no and insignificant effect on profitability, (3) profitability has a positive and significant effect on firm value, (4) profitability cannot mediate the relationship, and (5) managerial ownership moderates the relationship.
creator: Nurul Yasmin Fauziah
creator: Fauji Sanusi
creator: Ana Susi Mulyani
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-15
publication date: 2025-11-15
volume: 5
number: 3
starting page: 305
ending page: 317
doi: 10.55606/jaemb.v5i3.7512

Pengaruh Kualitas Produk dan Marketing Mix Terhadap Keputusan Pembelian Baju Second Impor (Thrift) pada Missmi Shop di Kota Palangka Raya
type: item
description: This study examines the influence of product quality and marketing mix on purchasing decisions. Quantitative methods are used with data collection techniques through distributing questionnaires using Google Forms. Data analysis techniques use SPSS. The results of the study indicate that 1. Product Quality (X1) is proven to have a positive and significant influence on Purchasing Decisions (Y). 2. Marketing Mix (X2) also has a positive and significant influence on Purchasing Decisions (Y). 3. Simultaneously, Product Quality (X1) and Marketing Mix (X2) have a significant influence on Purchasing Decisions (Y).
creator: Adi Kusuma Werdana
creator: Meitiana Meitiana
creator: Gema Borneo Poetra
creator: Ina Karuehni
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-16
publication date: 2025-11-16
volume: 5
number: 3
starting page: 318
ending page: 332
doi: 10.55606/jaemb.v5i3.8679

Potensi Spin Off dan Konversi pada Pengembangan Bank 9 Jambi Syariah
type: item
description: This qualitative study aims to explore the key challenges and opportunities in the spin-off process of the Sharia Business Unit (UUS) at Bank 9 Jambi Syariah. The research was conducted at Bank 9 Jambi Syariah located on Jalan Lintas Sumatera, Telanaipura District, Jambi City, by gathering information from leaders and employees, including the Director, Sharia Supervisory Board, Head of Corporate Secretary, Head of Sharia Division Operations, Head of Operations, and Monitoring and Budgeting staff. The findings indicate that asset and capital readiness remain the main obstacles hindering the implementation of the spin-off. Despite this, the human resources within the Sharia Business Unit are considered adequate, supported by employees with educational backgrounds in sharia studies and training related to sharia banking fundamentals. The study emphasizes that the spin-off process cannot be executed easily; it requires comprehensive strategies and strong preparation to achieve successful separation. The primary challenges faced by Bank 9 Jambi include substantial capital requirements and internal organizational readiness, which align with common issues experienced by conventional banks attempting similar transformations. Based on the interviews and an assessment of regulatory obligations stated in the Sharia Banking Law, the decision to carry out a spin-off must be carefully evaluated by the parent conventional bank. Bank 9 Jambi also takes into account profit potential, as the spin-off is projected to provide operational independence and enhance customer comfort. These considerations form the basis of strategic planning for the future of the UUS at Bank 9 Jambi.
creator: Nisya Adella Jaya
creator: Bahrul Ma’ani
creator: Addiarrahman Addiarrahman
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-16
publication date: 2025-11-16
volume: 5
number: 3
starting page: 333
ending page: 351
doi: 10.55606/jaemb.v5i3.6978

Green Accounting sebagai Pilar ESG: Peran Green Accounting dalam Mewujudkan CSR yang Akuntabel
type: item
description: This study explores the role of green accounting as a foundation for accountability in implementing Corporate Social Responsibility (CSR) within the Environmental, Social, and Governance (ESG) framework. The research focuses on companies in Indonesia that actively integrate ESG principles into their business practices. The core problem addressed in this study is the lack of empirical understanding of how green accounting contributes to transparent and accountable CSR reporting, particularly in emerging economies where regulatory frameworks are still evolving. The objective is to investigate the extent to which green accounting practices support sustainable reporting and organizational decision-making. Employing a qualitative descriptive method, this research utilizes in-depth interviews with key informants, including financial managers, CSR officers, and environmental accountants from two companies implementing ESG-based strategies. The findings reveal that green accounting not only enhances the transparency of environmental performance but also facilitates internal collaboration, data-based decision-making, and risk mitigation. Challenges identified include the absence of standardized national guidelines, limited human resource competence, and the risk of greenwashing. However, the integration of digital technologies in reporting processes significantly improves the efficiency and reliability of sustainability disclosures. This research contributes new empirical insights into the practical application of green accounting in a developing country context and provides recommendations for policy enhancement, organizational capacity building, and ethical sustainability reporting systems. In conclusion, green accounting emerges as a strategic and operational tool that strengthens CSR accountability and supports the long-term sustainability goals of corporations.
creator: Riky Sai Maruli
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-17
publication date: 2025-11-17
volume: 5
number: 3
starting page: 352
ending page: 364
doi: 10.55606/jaemb.v5i3.7633

Sistem Pengelolaan Persediaan Barang Dagang Pada UMKM
type: item
description: This research aims to understand the inventory management system for retail goods at UMKM Sari Rasa, which operates in the wholesale and retail sector of snack nuts, particularly kapri nuts. This study uses a qualitative descriptive approach with data collection techniques through interviews, observation, and documentation. The research results explain that the global recording system at UMKM Sari Rasa indicates that the business has not implemented a detailed inventory system, leading to discrepancies which ultimately risk inconsistencies between the recorded data and physical condition of the goods in the warehouse. The researcher applies a perpetual inventory recording system using the FIFO (First In First Out) method, which can record inventory flows in real-time, prioritizing older stock for sale, and minimizing damage to goods due to ineffective inventory management. Researchers also compiled SOPs and flowcharts for storing goods as operational guidelines for the warehouse section.
creator: Ni Luh De Erik Trisnawati
creator: Ketut Suryaningsih
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-17
publication date: 2025-11-17
volume: 5
number: 3
starting page: 365
ending page: 374
doi: 10.55606/jaemb.v5i3.7651

Pengaruh Disiplin Kerja, Motivasi Kerja dan Lingkungan Kerja Terhadap Kepuasan Kerja Karyawan dan Guru
type: item
description: This research aims to determine the impact of work discipline, motivation, also environment on employee and teacher job satisfaction at Muhammadiyah 7 Junior High School, Semarang. A total of 81 respondents participated in this study. By utilizing primary data through questionnaire-based data collection. The study population included employees and teachers at Muhammadiyah 7 Junior High School, Semarang, by using purposive sampling technique. Testing the results of multiple linear regression analysis using SPSS version 25. The questionnaire was tested for validity and reliability. Multiple linear regression tests include model testing and hypothesis testing. The results obtained from ongoing research indicate that work discipline has a negative influence on job satisfaction, work motivation has a positive influence on job satisfaction, and the work environment has a positive influence on job satisfaction.
creator: Riskha Septi Prahesti
creator: Tristiana Rijanti
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-17
publication date: 2025-11-17
volume: 5
number: 3
starting page: 375
ending page: 385
doi: 10.55606/jaemb.v5i3.7684

Pengaruh Budaya Organisasi dan Kepemimpinan Transformasional Terhadap Kinerja Karyawan: Peran Mediator Motivasi Berprestasi
type: item
description: The purpose of this study is to explore the influence of organizational culture and transformational leadership on performance through the mediating variable of achievement motivation. The type of research used is explanatory research, while the approach used is a quantitative approach. The measurement tool used is a questionnaire with a Likert scale measurement consisting of four variables: employee performance, achievement motivation, organizational culture, and transformational leadership. Performance is a series of employee behaviors and actions related to the achievement of organizational goals. Achievement motivation is an individual's tendency to strive for success and have goal orientation, as well as measure activities based on successful or failed outcomes. Organizational culture is a habit that is continuously repeated and becomes a lifestyle for a group of individuals in the organization, which is then followed by new members. Transformational leadership is a leadership style where the leader works with the team to identify the need for change, create an inspirational vision, and execute the change with team commitment. The population in this study consists of 182 office and store staff employees of PT. Hokimart Indonesia, a retail company in Bekasi, West Java. The sampling technique used is total sampling, referring to the employee data owned by the company. The results show that organizational culture has a significant positive influence on employee performance, organizational culture has a significant positive influence on achievement motivation, transformational leadership has a significant positive influence on both employee performance and achievement motivation, and achievement motivation can mediate the relationship between organizational culture and transformational leadership on employee performance. These findings highlight the importance of the role of achievement motivation in mediating the relationship between organizational culture and tra…
creator: Sepna Sri Lestari
creator: I Made Budiana
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-17
publication date: 2025-11-17
volume: 5
number: 3
starting page: 386
ending page: 404
doi: 10.55606/jaemb.v5i3.8134

Analisis Pengaruh Kualitas Layanan, Persepsi Harga, Citra Merek Dan Lokasi Terhadap Keputusan Pembelian
type: item
description: This study aims to examine the impact of service quality, price perception, brand image, and location on consumer purchasing decisions at Ayola Sunrise Hotel in Mojokerto City. Assessment of service quality in reliability, responsiveness, assurance, empathy, and physical evidence; evaluation of price perception depends on the level of price fairness perceived by consumers; brand image is assessed based on consumer perceptions of the reputation and image of Ayola Sunrise Hotel and location assessment is carried out by considering the accessibility and strategic position of the hotel. This study uses a quantitative methodology with a survey instrument administered to customers and analyzed through multiple linear regression techniques. The findings of this study indicate that Service Quality has a partial and significant influence on Purchasing Decisions; Price Perception shows a significant partial influence on purchasing decisions; Brand Image has a significant partial influence on purchasing decisions; Location shows a significant partial influence on purchasing decisions. Meanwhile, Service Quality, Price Perception, Brand Image, and Location have a significant impact together on purchasing decisions.
creator: Yosi Arivianto
creator: Ali Maskur
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-17
publication date: 2025-11-17
volume: 5
number: 3
starting page: 405
ending page: 417
doi: 10.55606/jaemb.v5i3.7722

Pengaruh Good News dan Bad News Terhadap Return Saham Perushaan Manufaktur di Bursa Efek Indonesia
type: item
description: This study aims to examine empirically the effects of good and bad news on stock returns of manufacturing companies listed on the Indonesia Stock Exchange. A quantitative approach was employed, utilizing secondary data derived from news published on the “News” feature of the Mirae Asset Sekuritas and Stockbit Sekuritas applications between 2019 and 2024. The sample comprised 157 manufacturing companies actively traded on the Indonesia Stock Exchange during the observation period. Multiple regression analysis was used to test the hypotheses. Data collection was conducted through documentation, and the analysis was performed using SPSS version 26. The results indicate that good news has a positive and significant effect on stock returns, while bad news has a negative and significant effect on stock returns..
creator: Muhammad Rizky Ramadhan
creator: Isni Andriana
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-17
publication date: 2025-11-17
volume: 5
number: 3
starting page: 418
ending page: 432
doi: 10.55606/jaemb.v5i3.7745

Pengaruh Person Job Fit Dan Lingkungan Kerja Non Fisik Terhadap Kinerja Pegawai Di Dinas Lingkungan Hidup Kabupaten Cirebon
type: item
description: This study aims to analyze the influence of Person Job Fit and Non-Physical Work Environment on the performance of civil servants at the Environmental Service Office of Cirebon Regency. The background of this research is the problem of fluctuating employee performance, the mismatch between individual characteristics and job demands, as well as the perception of an insufficiently supportive non-physical work environment. This study employs a quantitative method, with a population of 75 employees, and uses a saturated sampling or census technique for sampling. Data collection techniques include observation, interviews, and questionnaires. Data were analyzed using multiple linear regression tests to examine the influence of each variable, with the help of SPSS 25. The results show that Person Job Fit has a positive and significant effect on employee performance. Similarly, the Non-Physical Work Environment also has a positive and significant effect on employee performance. Furthermore, simultaneously, both variables have a significant effect on employee performance. These findings reinforce the importance of aligning individuals with their jobs (Person Job Fit) and establishing a harmonious Non-Physical Work Environment to enhance employee performance, particularly in the public service sector of the Environmental Service Office of Cirebon Regency.
creator: Al Amachdi
creator: Wiwi Hartati
creator: Sylvani Sylvani
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-17
publication date: 2025-11-17
volume: 5
number: 3
starting page: 433
ending page: 443
doi: 10.55606/jaemb.v5i3.7800

Pengaruh Kepuasan Kerja terhadap Disiplin Kerja Perekam Medis Informasi Kesehatan (PMIK) di Wilayah DPD PORMIKI DKI Jakarta
type: item
description: Problems related to work discipline among Medical and Health Information Recorders (PMIK) observed during fieldwork practice in hospitals include non-compliance with punctuality, delays in completing tasks, and ineffective use of break time. These conditions indicate that the level of work discipline among PMIK personnel is suboptimal, which may affect productivity and service quality. Job satisfaction is one of the factors presumed to influence work discipline. This study aimed to examine the effect of job satisfaction on work discipline among PMIK members within the DPD PORMIKI DKI Jakarta area. A quantitative approach with a cross-sectional design was employed. Using a quota sampling technique, 94 respondents were selected from a total population of 1,490. The results showed that job satisfaction had a positive and significant effect on work discipline (p-value = 0.000). The regression equation obtained was Y = 5.288 + 0.606X. Job satisfaction accounted for 75.1% of the variance in work discipline, while the remaining 24.9% was influenced by other factors not examined in this study. Therefore, efforts to enhance job satisfaction are essential to improve work discipline among PMIK professionals.
creator: Nanda Dina Cahya
creator: Husni Abdul Muchlis
creator: Hosizah Hosizah
creator: Nauri Anggita Temesvari
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-18
publication date: 2025-11-18
volume: 5
number: 3
starting page: 444
ending page: 453
doi: 10.55606/jaemb.v5i3.7149

Strategi Content Marketing dan Online Advertising untuk Meningkatkan Brand Exposure Diraya Gym Jatinangor
type: item
description: Diraya Gym is a fitness center located in Jatinangor with a large market potential, particularly among university students. However, its social media presence has not yet been optimized to effectively reach and engage the target audience. This project aims to enhance the brand exposure of Diraya Gym through content marketing and online advertising strategies. The study employed a qualitative approach involving interviews, market questionnaires, and social media analysis. Based on the findings, rebranding efforts were conducted, along with the development of content pillars and a content calendar, followed by the implementation of digital advertising campaigns on Instagram and TikTok. The results indicate a significant improvement in brand exposure, with an increase in reach by 80.81%, engagement by 128.71%, and click-through rate (CTR) by 4.46% during the campaign period. Structured and relevant content strategies, combined with the use of digital advertising, proved effective in enhancing brand visibility and interaction. Overall, this project contributes to strengthening the digital marketing foundation of Diraya Gym and serves as a strategic basis for brand development in the digital era.
creator: Nabila Puti Aisyah
creator: Imam Rafi Adhiyatma
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-18
publication date: 2025-11-18
volume: 5
number: 3
starting page: 454
ending page: 466
doi: 10.55606/jaemb.v5i3.7639

Literature Riview: Integrasi Sistem Informasi Kepegawaian Terhadap Efisiensi Penganggaran Biaya SDM di Instansi Pemerintah
type: item
description: This study aims to analyze the impact of integrating the Human Resource Information System (HRIS) on the efficiency of human resource (HR) budgeting in government institutions and regional owned enterprises (BUMD). Using a Systematic Literature Review (SLR) appoarch. This research synthesizes findings from six nationally accredited journals (2018-2024), complemented by practical observations during an intership at Perumda Air Minum Surya Sembada Kota Surabaya. This results reveal that HRIS implementation significantly reduces operational cost up to 90% and enhances the accuracy of employee data such as attendance, overtime, and allowances. Furthermore, the system accelerates financial reporting, strengthens transparency, and support real time decision making. The sudy concludes the HRIS integration plays a strategic role in improving budgeting efficiency and accountability in public sector financial manajement. Practically, this research emphasizes the importance of HR digitalization in supporting effective and transparent HR budgeting.
creator: Lailatul Rushaj
creator: Fajar Syaiful Akbar
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-18
publication date: 2025-11-18
volume: 5
number: 3
starting page: 467
ending page: 475
doi: 10.55606/jaemb.v5i3.7329

Penerapan Strategi Kompensasi dan Motivasi pada Kinerja Karyawan di PT Alfaria Trijaya Tbk, Sampangan Kec. Gajah Mungkur Semarang
type: item
description: This study examines the impact of compensation and motivation on employee performance at PT Alfaria Trijaya Tbk, Sampangan Branch, Semarang. Using a quantitative approach, data were collected from 29 employees through Likert-scale questionnaires and analyzed using multiple linear regression. Results show that both compensation (t = 8.56, p < 0.05) and motivation (t = 7.81, p < 0.05) significantly influence employee performance. The model explains 74.8% of performance variance (R² = 0.748), confirming equity and expectancy theories' relevance in retail contexts. These findings suggest that fair compensation systems and effective motivational strategies are critical for optimizing retail employee performance, providing practical insights for Alfamart management and contributing to HR management literature in Indonesia's retail industry.
creator: Melinda Dwi Wardani
creator: Yuniarto Rahmad Satato
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-18
publication date: 2025-11-18
volume: 5
number: 3
starting page: 476
ending page: 483
doi: 10.55606/jaemb.v5i3.7348

Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan
type: item
description: This study aims to analyze the company’s financial performance using financial ratio analysis. The financial ratios employed include liquidity ratio, solvency ratio, and activity ratio. The data source used in this research is secondary data, namely the financial statements of PT Aneka Tambang Tbk from 2021 to 2023. The data collection technique used is documentation. The analytical method applied is the time series analysis method, which compares the company’s financial performance over several periods. The results of the liquidity ratio analysis indicate that the company is in a good condition, although the ratio increased due to a decrease in current liabilities. The results of the solvency ratio analysis show that the company is in a favorable condition, as the debt ratio and debt-to-equity ratio have increased each year. This increase in solvency ratios occurred because total liabilities continued to rise, implying that the company’s assets and equity are still financed by debt. The results of the profitability ratio analysis show an upward trend from year to year. The average return on equity of PT Aneka Tambang (Persero) Tbk over the past three years is 12.08%. This increase was driven by a significant rise in total equity compared to the previous year. Thus, it can be concluded that the company is in a good condition as it is able to generate optimal profits. The results of the activity ratio analysis also indicate an increase each year, suggesting that the company is efficient and effective in utilizing all of its assets.
creator: Bagus Bimma Priyambada
creator: Diah Ayuning Novianti
creator: Nicko Albart
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-18
publication date: 2025-11-18
volume: 5
number: 3
starting page: 484
ending page: 494
doi: 10.55606/jaemb.v5i3.7454

Analisis Manfaat dan Keuntungan Marriott Bonvoy Aplikasi Terhadap Loyalitas Tamu di Sheraton Abu Dhabi Hotel and Resort
type: item
description: This study aims to analyze the benefits and advantages of the Marriott Bonvoy application on guest loyalty at Sheraton Abu Dhabi Hotel and Resort. The increasingly competitive hospitality industry requires hotels to implement innovative digital strategies to maintain and enhance guest loyalty. The main problem identified is the lack of comprehensive understanding regarding how functional, hedonic, and social benefits of the Marriott Bonvoy application influence guest loyalty in premium hotels in the Middle East region. This research employs a quantitative approach with descriptive and causal research design. Data were collected through structured online questionnaires distributed to 31 respondents who are guests of Sheraton Abu Dhabi Hotel and Resort and users of the Marriott Bonvoy application during July 4-6, 2025. The sampling technique used purposive sampling based on specific criteria. Data analysis utilized multiple linear regression with validity and reliability testing, classical assumption tests, and hypothesis testing using IBM SPSS version 29.0. The main findings reveal that all three benefit dimensions significantly influence guest loyalty, with functional benefits having the strongest impact (β = 0.385), followed by hedonic benefits (β = 0.341) and social benefits (β = 0.198). The model explains 61.8% of the variance in guest loyalty. Functional benefits such as booking convenience, mobile check-in, and mobile key features provide the greatest contribution to guest loyalty enhancement. This research concludes that the integration of digital technology through the Marriott Bonvoy application serves as an effective strategy for improving guest satisfaction and loyalty in the premium hospitality industry.
creator: Siti Munawaroh
creator: Yuniarto Rahmad Satato
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-18
publication date: 2025-11-18
volume: 5
number: 3
starting page: 495
ending page: 503
doi: 10.55606/jaemb.v5i3.7349

Pengaruh Etos Kerja dan Lingkungan Kerja Terhadap Kinerja Karyawan di CV Sanli Kediri
type: item
description: This study aims to examine the extent to which work ethic and work environment influence employee performance at CV Sanli Kediri. A quantitative research approach was employed, involving the entire population of 30 employees as the sample through a saturated sampling technique. The data collected were analyzed using multiple linear regression analysis. The findings reveal that both work ethic and work environment, whether assessed individually or jointly, have a positive and significant effect on employee performance. The t-test results for the work ethic variable show a t-value of 2.932, which exceeds the critical t-table value of 1.697. Meanwhile, the work environment variable with a t-value of 8.864, also surpassing the t-table value of 1.679. From these results, it can be concluded that improving employees’ work ethic and establishing a supportive work environment have a tangible impact that contributes to enhancing employee performance. This highlights the importance of simultaneously managing both factors to sustain employee productivity.
creator: Dila Oktaviani
creator: Sasi Utami
creator: Yogi Yunanto
creator: Katherin Daniar
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-21
publication date: 2025-11-21
volume: 5
number: 3
starting page: 504
ending page: 516
doi: 10.55606/jaemb.v5i3.6925

Studi Terhadap Kinerja Pegawai Pusdik Binmas Lemdiklat Polri Banyubiru
type: item
description: This study aims to examine the influence of inclusive work culture, work environment, and work-life balance on employee performance at Pusdik Binmas Lemdiklat Polri Banyubiru. The approach used is quantitative with a survey method through a questionnaire distributed to 100 respondents. The results of the analysis show that the three variables have a positive and significant relationship to employee performance. Inclusive work culture was found to be the most dominant factor in improving performance and productivity, followed by the role of a conducive work environment and the importance of work-life balance. The results of this study indicate that improving employee performance requires support from an inclusive work culture, good relationships between employees, and proportional work time management.
creator: Hana Riskiani
creator: Nanda Adhi Purusa
creator: Sih Darmi Astuti
creator: Hertiana Ikasari
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-21
publication date: 2025-11-21
volume: 5
number: 3
starting page: 517
ending page: 529
doi: 10.55606/jaemb.v5i3.7393

Pengaruh Indeks Inklusi Keuangan Digital Terhadap Pertumbuhan Ekonomi
type: item
description: This study aims to whether the effect of the digital financial inclusion index on economic growth in countries with above-average education levels and below-average education levels. This study is a descriptive quantitative with using secondary data collected from Global Findex, World Development Indicators, and United Nations Development Programme (UNDP). This study covers a population of 122 countries worldwide. Data analysis technique used regression analysis with the Ordinary Least Squares (OLS) method. The results of this study prove that (1) digital financial inclusion has a positive and significant effect on economic growth in countries above-average education levels, with a stronger impact (2) digital financial inclusion has a positive and significant effect on economic growth in countries below-average education levels though with a relatively weaker effect. The findings of this study indicate that equal access to and the use of digital financial services, supported by education levels can drive equitable and long-term economic growth.
creator: Farra Hanifah
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-21
publication date: 2025-11-21
volume: 5
number: 3
starting page: 530
ending page: 540
doi: 10.55606/jaemb.v5i3.7781

Pengaruh Likuiditas, Profitabilitas, dan Ukuran Perusahaan terhadap Nilai Perusahaan: Studi Empiris dari Perusahaan Barang Konsumen Primer yang Tercatat di BEI Tahun 2020-2023
type: item
description: This study analyzes the effect of liquidity, profitability, and firm size on firm value in consumer non-cyclicals manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020–2023. The research aims to identify internal financial factors influencing firm value in essential goods industries. Secondary data from financial reports and the official IDX website was analyzed using a quantitative methodology. Purposive sampling was used to choose 25 of the 130 enterprises that made up the population. Price to book value, current ratio, return on assets, and firm size were used to determine the firm's value. Panel data regression was utilized to evaluate the data. According to the findings, firm size has no discernible impact on firm value, profitability has a considerable positive impact, and liquidity has a big negative impact. According to these results, a firm's worth is significantly shaped by its financial performance, particularly by its ability to manage liquidity and generate profits. This study is unique since it focuses on the consumer non-cyclicals sector and uses current post-pandemic panel data. In conclusion, rofitability is a key driver of firm value, while excessive liquidity may reduce investor confidence.
creator: Siti Alisia Asri Suprapto
creator: Muslimin Muslimin
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-21
publication date: 2025-11-21
volume: 5
number: 3
starting page: 541
ending page: 550
doi: 10.55606/jaemb.v5i3.6420

Analisis Dinamika Keuangan Rumah Sakit di Indonesia: Studi Komparatif RS Bunda dan RS Hermina Tahun 2022–2024
type: item
description: This study aims to analyze and compare the financial performance of RS Bunda and RS Hermina, two major private hospitals in Indonesia that have been publicly listed on the Indonesia Stock Exchange, during the 2022–2024 period. A descriptive comparative quantitative approach was used through financial ratio analysis, trend analysis, common size analysis, and index analysis to assess operational efficiency, capital structure, and profitability. The data analyzed were audited annual financial statements. The findings show that RS Bunda had a higher liquidity level and conservative leverage management; however, its performance declined significantly, particularly in net income and asset utilization efficiency. On the other hand, RS Hermina consistently demonstrated superior performance in terms of profitability, operational efficiency, and asset growth, supported by an efficient, leverage based expansion strategy. These findings reflect managerial differences and provide valuable insights for the development of data driven and accountable financial policies in hospital management. This study is expected to serve as a reference for strategic decision making in Indonesia’s healthcare sector.
creator: Rosita Indriani
creator: Aulia Ayu Hartini
creator: Suci Zahara
creator: Putri Batenia
creator: Siti Sahara
creator: Yanuar Ramadhan
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-21
publication date: 2025-11-21
volume: 5
number: 3
starting page: 551
ending page: 565
doi: 10.55606/jaemb.v5i3.7525

Implementasi Desain Business Model Canvas Dalam Rangka Meningkatkan Kapasitas Bisnis Pada Usaha Mikro Kecil dan Menengah (UMKM) Pempek Umize
type: item
description: UMKM play a crucial role in the Indonesian economy. The purpose of this study is to examine the effectiveness of BMC in improving the capacity and development of Pempek Umizee's business in a systematic and comprehensive manner. The method used is descriptive qualitative. Data collection was carried out using observation, interviews, and documentation studies. Data analysis techniques employed the triangulation model. The research findings revealed a significant impact on overall business growth, evidenced by relatively high revenue. BMC helped Pempek Umizee become more adaptive, efficient, and responsive to market demands, strengthening branding, marketing, innovation, and operational management.
creator: Syahzanan Sahilah
creator: Ratna Meisa Dai
creator: Rivani Rivani
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-22
publication date: 2025-11-22
volume: 5
number: 3
starting page: 566
ending page: 577
doi: 10.55606/jaemb.v5i3.6612

Analisis Determinasi Kemiskinan Di Provinsi Maluku Periode 2019–2023 : Pendekatan Regresi Data Panel
type: item
description: This study aims to analyze the effect of Gross Regional Domestic Product (PDRB), Human Development Index (IPM), and Unemployment Rate on poverty levels in Maluku Province during the 2019-2023 period. A panel data regression approach was employed, allowing a comprehensive analysis by combining cross-sectional and time-series data. The results show that PDRB has a positive effect on poverty, while IPM has a significant negative effect, indicating that improvements in quality of life can reduce poverty. In contrast, the unemployment rate does not show a significant effect on poverty. Overall, the regression model used has a high explanatory power, with an R-squared of 0.952. This study contributes significantly to understanding the factors influencing poverty in island regions and provides insights for formulating more effective development policies in Maluku Province.
creator: Haidar Akhmad Al Barabasi
creator: Hastarini Dwi Atmanti
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-22
publication date: 2025-11-22
volume: 5
number: 3
starting page: 578
ending page: 587
doi: 10.55606/jaemb.v5i3.6944

Pengaruh Kualitas Layanan, Kualitas Produk dan Harga Terhadap Kepuasan Pelanggan Salon di Tanjung Tabalong Kalimantan Selatan
type: item
description: This study aims to explore how service quality, product quality, and pricing strategies affect the level of customer satisfaction at the RCP Salon located in Tanjung, Tabalong, South Kalimantan. The approach used in this study is quantitative with empirical methods combined with descriptive and inferential statistical analysis. The subjects in this study are customers who have used RCP salon services, with a sample of 100 people who were selected purposively. The data collection technique was carried out through the distribution of questionnaires using the Likert scale, while the data analysis was carried out by multiple linear regression using the help of SPSS software version 22. The results of the study show that service quality, product quality, and price have a significant influence on customer satisfaction. These findings confirm that are key components in creating a satisfying customer experience. These findings provide important insights for salon business managers to always improve service quality, maintain product quality, and set prices that are in line with the value felt by customers. Overall, this research provides a strategic direction for the development of services oriented towards customer satisfaction and loyalty, while strengthening the competitiveness of the salon business in the midst of competition in the beauty services industry.
creator: Ike Rachmawati
creator: Bambang Widjanarko Susilo
creator: Sulartopo Sulartopo
creator: Febrytahanuji
creator: Haryo Kusumo
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-22
publication date: 2025-11-22
volume: 5
number: 3
starting page: 588
ending page: 597
doi: 10.55606/jaemb.v5i3.7103

Pengaruh Kualitas Pelayanan, Disiplin Kerja, dan Fasilitas Terhadap Kepuasan Anggota Koperasi Simpan Pinjam Credit Union Sendang Jati Desa Penadaran
type: item
description: Maintaining happy members is the first priority for every cooperative. The purpose of this research is to determine how the Sendang Jati Credit Union Savings and Loan Cooperative in Penadaran Village does in terms of member satisfaction with service quality, work discipline, and facilities. The research approach is quantitative in this study. In this study, we used a random sampling technique, which ensures that every element of the population has an equal chance of being chosen as a sample member. There are 91 respondents in the sample. It can be concluded that the service quality of the Sendang Jati credit union savings and loan cooperative in Penadaran village has a positive and significant influence on the satisfaction of its members, as the study found that the service quality variable had a t-value of 3.207> t table (1.988) and a significance value of 0.002 <0.05. Therefore, H2 is accepted. It can be concluded that work discipline has a positive and significant influence on the satisfaction of members of the Sendang Jati credit union savings and loan cooperative in Penadaran village, since the Work Discipline Variable has a t-value of 5.460> t table (1.988) and a significance value of 0.000 <0.05. Therefore, H3 is accepted. H4 is accepted, meaning that the Service Facilities variable has a positive and significant influence on the satisfaction of members of the Sendang Jati credit union savings and loan cooperative in Penadaran village, because the calculated t value of 4.743 > t table (1.988) and the significance value of 0.000 < 0.05.
creator: Sarmila Sarmila
creator: Arif Wahyu Wirawan
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-22
publication date: 2025-11-22
volume: 5
number: 3
starting page: 598
ending page: 611
doi: 10.55606/jaemb.v5i3.7181

Analysis of Digital Leadership and Police Personnel Performance in The Era of Technological Transformation
type: item
description: The rapid advancement of information and communication technology has compelled the Indonesian National Police (Polri) to undergo transformation through the implementation of digital leadership in order to enhance personnel performance and the effectiveness of public services. This study aims to examine the implementation of digital leadership within Polri, identify the challenges encountered during its execution, and analyze its impact on performance, service effectiveness, and personnel responsiveness in the era of digitalization. A mixed methods approach was employed, combining quantitative data collected through questionnaires with qualitative data obtained from interviews and focus group discussions (FGDs). The findings indicate that Polri has adopted digital leadership through the use of performance management applications and digital complaint systems, which contribute to the development of an adaptive and collaborative work culture. However, several challenges remain, including resistance to change, the dominance of hierarchical mindsets, limited access to digital training, and suboptimal system integration across work units. These issues have led to decreased motivation and reduced work effectiveness among personnel. Nevertheless, digital leadership has been shown to significantly improve performance, accelerate data-driven decision-making, and strengthen transparency and accountability in public service delivery. This study recommends enhancing digital competency training and improving technological integration as strategic steps to support the sustainable digital transformation of Polri.
creator: In Amur Rifqi
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-22
publication date: 2025-11-22
volume: 5
number: 3
starting page: 612
ending page: 621
doi: 10.55606/jaemb.v5i3.7255

Membangun Efikasi Diri Karyawan Hotel di Era Transformasi Digital AI
type: item
description: The rise of artificial intelligence (AI)-driven digital transformation in the hospitality industry presents challenges for employees in maintaining relevance and work effectiveness. This study aims to understand how hotel employees develop self-efficacy in adapting to AI implementation. Using a qualitative interpretivist approach and a multi-site phenomenological case study design, the research was conducted at Hotel Neo Candi Semarang involving nine informants from various departments. Data were collected through semi-structured interviews, participant observation, and document analysis, then examined using a six-phase thematic analysis. Findings reveal that employees’ self-efficacy evolves through three layered stages: basic (confidence to try), operational (confidence in routine use), and adaptive (confidence to innovate and solve problems). Employees conceptualize AI as a “work partner” within Indonesia’s cultural context emphasizing harmony and collectivism. Five key factors shape self-efficacy development: systematic organizational support, user-friendly technology, collaborative learning culture, progressive mastery experiences, and task relevance. High self-efficacy is positively associated with job performance, satisfaction, and problem-solving capability, highlighting the importance of human-centered strategies in AI adoption within the hospitality sector.
creator: Olivia Risqhika Firdyaningtyas
creator: Aletta Dewi Maria Th
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-22
publication date: 2025-11-22
volume: 5
number: 3
starting page: 622
ending page: 637
doi: 10.55606/jaemb.v5i3.7732

Transformational Leadership Membangun Energizing Collaborative Menuju Peningkatan Kinerja Organisasi Koperasi BMT Kota Semarang
type: item
description: The specific objective of this study is to identify the dominant transformational leadership style applied by the management of Koperasi BMT Kota Semarang and to provide recommendations for implementing transformational leadership to improve organizational performance through strengthened leadership and collaboration. This research employs a qualitative approach using a case study method. Data were collected through a literature review (examining theories of transformational leadership and its impact on organizational performance), interviews with leaders and team members to gain insights into the implementation of transformational leadership within Koperasi BMT Kota Semarang, and case studies of organizations that have successfully implemented transformational and collaborative leadership to illustrate best practices and their positive impacts. The targeted outcomes include improved effectiveness and efficiency in operations, leaders of Koperasi BMT Kota Semarang being able to inspire and motivate employees and members to achieve the organization’s vision, the establishment of an energetic and synergistic collaborative work culture, improved member welfare, as well as publication and dissemination of research findings to stakeholders. This study is expected to provide a clear overview of how transformational leadership can build a more energetic and collaborative team while driving overall organizational performance improvement.
creator: Hesti Ristanto
creator: Hani Krisnawati
creator: Chasna Azzaki
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-22
publication date: 2025-11-22
volume: 5
number: 3
starting page: 638
ending page: 643
doi: 10.55606/jaemb.v5i3.7766

Pengaruh Motivasi dan Budaya Organisasi Terhadap Kinerja Pegawai di Pusat Pelayanan Teknologi Masa Pandemi Covid-19
type: item
description: The pandemic has caused significant changes in various aspects of life, including the way of working and interaction patterns in organizations. Motivation and organizational culture play an important role in influencing employee performance, especially in dealing with uncertainty and rapid change. This study uses a quantitative approach with a survey method and data analysis using multiple linear regression. The research sample consisted of 52 employees at the Technology Service Center selected randomly. Data were collected through a questionnaire that measured three main variables: motivation, organizational culture, and employee performance. The results show that motivation has a positive and significant effect on employee performance, which means that the higher the motivation of employees, the better their performance. In addition, organizational culture has been shown to have a positive effect on employee performance. Organizations with a culture that supports effective communication, collaboration, and adaptation to change are able to improve employee performance even in difficult conditions due to the pandemic. The importance of motivation and an adaptive organizational culture in maintaining and improving employee performance, especially in facing challenging times such as the Covid-19 pandemic.
creator: Lukito Eminiyati
creator: Derinta Entas
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-22
publication date: 2025-11-22
volume: 5
number: 3
starting page: 644
ending page: 654
doi: 10.55606/jaemb.v5i3.7455

Pengaruh Literasi Keuangan Dan Gaya Hidup Terhadap Pengelolaan Keuangan Mahasiswa
type: item
description: This study aims to analyze the influence of financial literacy and lifestyle on financial management among students of the S1 Management Study Program at STIEPARI. Using a quantitative method with a sample of 92 students selected through the Slovin formula, data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression. The results show that financial literacy has a positive and significant effect on financial management (β=0.544; p<0.001), while lifestyle also has a significant effect but with a smaller contribution (β=0.015; p=0.040). The model explains 26.3% of the variation in student financial management (R²=0.263). These findings confirm the importance of improving financial literacy and lifestyle management to enhance student financial management
creator: Risma Nurfadzilah
creator: Krisnawati Setyaningrum Nugraheni
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-22
publication date: 2025-11-22
volume: 5
number: 3
starting page: 655
ending page: 665
doi: 10.55606/jaemb.v5i3.7784

Peranan Anggaran Biaya Operasional Sebagai Alat Pengendalian Kinerja Manajerial Pada PT. Trans Multi Cargo
type: item
description: This study uses a quantitative approach with a survey method. The study population is all managers and supervisors of PT. Trans Multi Cargo who are involved in the operational cost budgeting process, totaling 30 people. The sampling technique uses total sampling (census) so that the entire population becomes the research sample. The data analysis technique uses descriptive analysis and multiple linear regression analysis with the help of SPSS software. The research findings indicate that the operational cost budget has a strategic role as a managerial performance control tool. Comprehensive budget planning, consistent implementation, strict supervision, and continuous evaluation have been proven to significantly improve managerial performance. The results are in line with management control theory which emphasizes the importance of the budget system in achieving organizational goals. The managerial implications of this study are the need for PT. Trans Multi Cargo to continue strengthening the budgeting system as a control tool by improving the quality of budget planning through more in-depth analysis, improving the budget implementation system with better coordination between divisions, optimizing the budget control system through more intensive monitoring, and developing a more comprehensive budget evaluation system for continuous improvement.
creator: Alfin Nathanael
creator: Linda Hetri Suriyanti
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-22
publication date: 2025-11-22
volume: 5
number: 3
starting page: 666
ending page: 676
doi: 10.55606/jaemb.v5i3.8019

Dari Sikap hingga Niat: Studi TPB atas Penggunaan Pengisi Daya Kendaraan Listrik di Rumah
type: item
description: This study analyzes customers’ intentions to use home electric vehicle (EV) charging services at PT PLN (Persero) UP3 Serpong by applying the Theory of Planned Behavior (TPB) framework. The research focuses on the influence of subjective norms, perceived behavioral control, and attitudes on intention. Using a quantitative method and purposive sampling, data were collected from 160 large household customers through questionnaires and analyzed using PLS-SEM. The results show that perceived behavioral control has a positive effect on both attitudes and customer intentions, whereas subjective norms have no significant effect. Furthermore, attitudes have a positive effect on intention and mediate the influence of perceived behavioral control, but do not mediate the effect of subjective norms.
creator: Feby Rante Limbong
creator: Harmanda Berima Putra
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-22
publication date: 2025-11-22
volume: 5
number: 3
starting page: 677
ending page: 685
doi: 10.55606/jaemb.v5i3.7825

Pengaruh Presepsi dan Efektifitas Pembelajaran LMS Terhadap Hasil Belajar Mahasiswa Melalui Motivasi Belajar
type: item
description: This study aims to analyze how student perceptions and the effectiveness of the use of a Learning Management System (LMS) influence learning outcomes, with learning motivation as a mediating variable. The approach used was quantitative with an explanatory method. The study involved 125 students of the Accounting Study Program in Semarang City who were selected using a purposive sampling technique. Data collection was carried out through a structured questionnaire using a five-point Likert scale, then the data were processed with validity tests, reliability tests, classical assumption tests, path analysis, and mediation tests with the Sobel test using SPSS version 25.0. The results of the analysis showed that both student perceptions and LMS effectiveness had a positive and significant effect on learning motivation. Meanwhile, student perceptions were not found to have a significant effect on learning outcomes, while LMS effectiveness was shown to have a positive and significant effect. Furthermore, learning motivation played a role as a significant mediating variable in the relationship between perceptions and LMS effectiveness with student learning outcomes. Overall, the results of the study indicate that positive student perceptions of LMS and LMS effectiveness in learning can increase learning motivation, which ultimately can support the achievement of better learning outcomes.
creator: Rizeki Dyahmeirina
creator: Yohanes Suhari
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-22
publication date: 2025-11-22
volume: 5
number: 3
starting page: 686
ending page: 692
doi: 10.55606/jaemb.v5i3.7842

Pengaruh Citra Merek Terhadap Minat Beli Ulang yang Dimediasi oleh Kepuasan Pelanggan Hand and Body Lotion Nivea di Kota Bandung
type: item
description: This study aims to examine how brand image influences repurchase intention, with customer satisfaction serving as a mediating variable among consumers of Nivea hand and body lotion in Bandung. Using a quantitative approach involving 60 respondents, data were collected through questionnaires and analyzed using multiple regression and Sobel tests with the assistance of SPSS version 27. The results indicate that brand image has a positive effect on both customer satisfaction and repurchase intention, with customer satisfaction proven to be a significant mediating variable. These findings provide theoretical contributions and practical implications for enhancing customers’ repurchase intention toward the brand
creator: Vita Try Azzely
creator: Vita Dhameria
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-22
publication date: 2025-11-22
volume: 5
number: 3
starting page: 693
ending page: 701
doi: 10.55606/jaemb.v5i3.7978

Pengaruh Product Quality Dan Brand Image Terhadap Repurchase Intention Yang Dimediasi Oleh Brand Trust Pada Produk Susu UHT Ultra Milk Di Kota Cimahi
type: item
description: This study aims to identify and analyze the direct influence of product quality and brand image on repurchase intention, with brand trust as a mediating variable, in the case of UHT Ultra Milk products in Cimahi City. This research employs a quantitative method with a sample of 160 respondents who consume UHT Ultra Milk products in Cimahi. The data were analyzed using multiple linear regression tests with the assistance of IBM SPSS Statistics 27. The results show that product quality and brand image have a direct influence on repurchase intention for UHT Ultra Milk products in Cimahi. Furthermore, brand trust was found to partially mediate the relationship between product quality and brand image with repurchase intention. The implications of this study suggest that companies need to focus on improving product quality and building a positive brand image, as well as fostering brand trust in order to encourage consumers’ repurchase intention.
creator: Ferry Ruhananta
creator: Abdul Ahmad Hafidh Nurmansyah
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-22
publication date: 2025-11-22
volume: 5
number: 3
starting page: 702
ending page: 712
doi: 10.55606/jaemb.v5i3.7979

Pengaruh Pengendalian Internal dan Sistem Informasi Akuntansi Terhadap Pencegahan Fraud pada Dinas Sosial Kabupaten Luwu
type: item
description: This research aims to find out and identify the extent of the influence of internal control and accounting information systems on fraud prevention in the Luwu Regency Social Service. The research method used is quantitative with a survey method by distributing questionnaires. The population in this research is all employees in the Social Service. This sampling used purposive sampling. The number of respondents was 51. The data used in this research is primary data which was conducted using a survey method with a questionnaire. The data analysis method in this research uses multiple linear regression with application tools, namely SPSS (Statistical Product and Service Solutions). Based on the research results, it can be concluded that internal control variables and accounting information systems have a positive and significant effect on preventing fraud at the Luwu Regency Social Service.
creator: Nur Vadillah
creator: Andika Rusli
creator: Indah Pratiwi
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-22
publication date: 2025-11-22
volume: 5
number: 3
starting page: 713
ending page: 726
doi: 10.55606/jaemb.v5i3.8076

Pengaruh Kualitas Produk, Citra Merek dan Harga Terhadap Keputusan Pembelian Roti Mako Cake And Bakery Jatinangor Town Square
type: item
description: This study aims to analyze the effect of product quality, brand image, and price on consumer purchase decisions at Mako Cake and Bakery Jatinangor Town Square. A quantitative approach using a survey method was applied. A total of 100 respondents were selected using accidental sampling. Data were collected through questionnaires and analyzed using multiple linear regression in SPSS. The results showed that product quality, brand image, and price significantly influence purchase decisions both partially and simultaneously. These findings indicate that all three variables play a vital role in shaping consumer decisions and should be considered in marketing strategies.
creator: Ahmad Hisam Umar
creator: Pemilia Sulistyowati
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-28
publication date: 2025-11-28
volume: 5
number: 3
starting page: 727
ending page: 745
doi: 10.55606/jaemb.v5i3.7714

Implementasi Social Media Marketing pada Social Media Facebook dalam Upaya Meningkatkan Penjualan Bisnis Jasa Wedding Organizer
type: item
description: This study aims to implement a social media marketing plan as a strategic effort to increase sales at Mee Gallery Wedding Sukabumi. The research adopts a descriptive qualitative approach with data collected through interviews, observations, and documentation. The project was carried out over a period of three months and refers to Barker's eight stages of social media marketing strategy, namely: listening, goal setting, defining strategy, identifying the target market, selecting tools, selecting platforms and channels, implementation, and monitoring. The implementation results show a 100% increase in the number of followers, a 26,600% growth in audience engagement, and a significant rise in the number of messages from potential customers via WhatsApp. The average monthly sales also increased to 2 to 5 clients, resulting in a total sales growth of 35.32% compared to the previous period. In addition to its impact on sales, the strategy contributed to strengthening brand identity, enhancing audience engagement, and improving the internal workflow of the digital marketing team. In conclusion, a well-structured and consistently executed social media marketing strategy has proven to be a relevant and effective solution in supporting the success of Mee Gallery Wedding Sukabumi in increasing sales in the digital era.
creator: Hasna Safa Safira
creator: Erna Maulina
creator: Cecep Safa’atul Barkah
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-28
publication date: 2025-11-28
volume: 5
number: 3
starting page: 746
ending page: 761
doi: 10.55606/jaemb.v5i3.8034

Pengaruh CSR, Kepemilikan, Dividen & Profitabilitas terhadap Nilai Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia 2021-2024
type: item
description: This study aims to examine the effect of corporate social responsibility (CSR), managerial ownership, institutional ownership, independent board of commissioners, dividend policy, and profitability on firm value in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. A quantitative approach was used with multiple linear regression analysis. The sample consisted of 10 companies selected through purposive sampling, using secondary data from annual financial statements and sustainability reports. The results show that, partially, managerial ownership, independent commissioners, and profitability have a significant positive effect on firm value. Meanwhile, CSR, institutional ownership, and dividend policy do not have a significant effect. Simultaneously, all independent variables collectively influence firm value, with an adjusted R² value of 0.507, indicating that the model explains 50.7% of the variation in firm value. These findings suggest that internal governance mechanisms such as managerial shareholding, effective independent oversight, and the ability to generate profits play a more dominant role in determining firm value compared to CSR practices or dividend distribution. The implications of this study are expected to provide insights for management and stakeholders in improving firm value by strengthening ownership structure and profitability performance.
creator: Rahmat Rinaldi
creator: Novita Weningtyas Respati
creator: Wahyudin Nor
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-28
publication date: 2025-11-28
volume: 5
number: 3
starting page: 762
ending page: 773
doi: 10.55606/jaemb.v5i3.7923

Digitalisasi Pengelolaan Keuangan Desa: Analisis Implementasi Aplikasi Keuangan pada BUMDes Bebedahan Berkah
type: item
description: This study aims to analyze the implementation of financial applications in improving the efficiency, transparency, and accountability of financial management of Village-Owned Enterprises (BUMDes) Bebedah Berkah. Before the implementation of the application, BUMDes faced obstacles in the form of manual recording, limited human resources, and low accountability of financial statements. The research uses a qualitative approach with phenomenological methods to understand the manager's experience in using the TAKABUMDes application. Data was obtained through in-depth interviews, observations, and documentation, then analyzed descriptively through data reduction, data presentation, and conclusion drawn. The results of the study show that the TAKABUMDes application improves the financial recording and reporting system to be more systematic, timely, and in accordance with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). This application also supports the application of good governance principles, especially transparency, accountability, and community participation, as well as increasing public trust in the management of BUMDes. This study recommends strengthening human resource capacity, optimizing information technology, and participatory supervision systems to realize modern and sustainable BUMDes. This research involved eight key informants consisting of the Chairman, Treasurer, Secretary, as well as community representatives and village officials. Empirical results show that the efficiency of financial recording is increased by up to 40% faster than manual systems, and the preparation of financial statements is now carried out regularly every month.
creator: Anisa Anisa
creator: Asih Handayani
creator: Khanif Faozi
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-28
publication date: 2025-11-28
volume: 5
number: 3
starting page: 774
ending page: 783
doi: 10.55606/jaemb.v5i3.8242

Generation Z Behavior: The Impact of Hedonic Shopping Motivation and Fear of Missing Out (FoMO) on Impulse Buying
type: item
description: This study explores how Hedonic Shopping Motivation and FoMO drive Impulse Buying in Gen Z. To achieve this, a quantitative approach was applied. Primary data was collected through a structured online questionnaire using a 5-point Likert scale. Participants were defined as all users aged 18-25 from Semarang Regency registered on Tokopedia or Shopee. A non-random purposive sampling technique determined eligibility, leading to a final participant pool of 60 respondents. Data were analyzed using multiple linear regression and processed with SmartPLS version 4.1.1.2. The findings revealed that Hedonic Shopping Motivation did not show a significant and positive effect on Impulse Buying, while FoMO exerted a meaningful influence on the study's impulse buying metrics. However, collectively, Hedonic Motivation and FoMO exerted a positive and significant influence when considered together or simultaneously. The results offer actionable insights for Gen Z consumers by clarifying how shopping enjoyment and, to a lesser extent, fear of missing out collectively shape impulse buying behavior across e-commerce platforms, effectively identifying the key drivers influencing the endogenous constructs evaluated.
creator: Arianti Waruwu
creator: Edwin Zusrony
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-28
publication date: 2025-11-28
volume: 5
number: 3
starting page: 784
ending page: 795
doi: 10.55606/jaemb.v5i3.8238

Tingkat Efektivitas Program Magang di Prodi Manajemen Universitas Buana Perjuangan Karawang
type: item
description: This study aims to evaluate the effectiveness of the internship program in improving the skills and competencies of students at the Faculty of Economics and Business, Universitas Buana Perjuangan (UBP) Karawang. The research is motivated by the importance of preparing graduates to face the challenges of the workforce, as well as findings that some students feel the benefits of the internship program have not been fully optimized. A qualitative approach with a case study method was employed to explore students’ experiences and perceptions. Data were collected through in-depth interviews with ten students who had completed the internship program, supported by literature studies. The results indicate that the internship program is considered “fairly effective” by students, with several aspects still requiring improvement. Internship placement, technical guidance, and structured evaluation are identified as areas in need of enhancement. These findings highlight the necessity for better coordination between the university and partner institutions to achieve more optimal outcomes.
creator: Mochamad Alfi Apriansyah
creator: Uus Mohammad Darul Fadli
creator: Laras Ratu Khalida
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-28
publication date: 2025-11-28
volume: 5
number: 3
starting page: 796
ending page: 804
doi: 10.55606/jaemb.v5i3.8183

Dampak Digital Marketing Terhadap Purchasing Decisions: Studi Kasus Generasi Milenial
type: item
description: This study aims to find the influence of mobile marketing, social media marketing, and internet advertising on purchasing decisions in e-commerce. This research is quantitative, and the study population consists of millennial generation e-commerce users living in Salatiga city. This study used purposive sampling in which 70 respondents were selected. This study applies multiple linear regression, which is one of the data processing techniques, and the data were analyzed using SmartPLS 4.0. The findings of this study, mobile marketing separately has a positive but not statistically significant influence on purchasing decisions, while social media marketing and online advertising have a positive and statistically significant influence on purchasing decisions. In the multiple regression analysis where the independent variables are mobile marketing, social media marketing, and online advertising, the dependent variable is e-commerce purchasing decisions, which is found to have a positive and statistically significant influence.
creator: Diah Kusumawati
creator: Edwin Zusrony
creator: Wesly Tumbur ML Tobing
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-28
publication date: 2025-11-28
volume: 5
number: 3
starting page: 805
ending page: 817
doi: 10.55606/jaemb.v5i3.8311

Dampak Hedonic Shopping Values, Sales Promotion, dan Shopping Lifestyle Terhadap Impulse Buying Pada Generasi Digital Native di TikTok Shop
type: item
description: This study investigates the relationship between enjoyment of shopping, the impacts of sales promotions, shopping as a way of life, and the tendency to buy on impulse of the respondents living in the digital age. In this case, we used the quantitative method. The primary data was obtained from the respondents through a closed-ended questionnaire which used a 5-point Likert scale. In this case, the respondents selected for the study were all users of the Tik Tok Shop app who were between the ages of 19 and 38 and were residing in Kendal Regency. In this case, the purposive method was used which as a result the total number of respondents reached 60. The data was subjected to multiple linear regression and was run on SmartPLS application version 4.1.1.2. The research results concluded that the hedonic shopping values did not significantly affect the impulse buying tendency whereas the sales promotions and shopping as a way of life had significant positive effects on impulse buying in this case. At the same time, hedonic shopping values, sales promotions and shopping as a way of life had significant positive effects on impulse buying. The TikTok Shop marketers can use these findings in pinpointing the major factors behind the impulse buying tendency.
creator: Dini Faradina
creator: Edwin Zusrony
creator: Tantik Sumarlin
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-29
publication date: 2025-11-29
volume: 5
number: 3
starting page: 818
ending page: 829
doi: 10.55606/jaemb.v5i3.8312

Maintenance of Customer Loyalty and Its Impact on Revenue
type: item
description: This study aims to analyze customer loyalty maintenance strategies and their impact on revenue at Castle Hill Resort, Vermont. Using a descriptive qualitative approach, data were collected through in-depth interviews with hotel managers, internal documentation, and customer reviews. The findings reveal that loyal customers significantly contribute to direct bookings, visit frequency, and overall spending during their stays. Integrated loyalty strategies result in promotional cost efficiency and increased profit margins. Loyalty also serves as a strategic indicator with a direct effect on the hotel’s financial stability. Therefore, managing customer loyalty becomes a critical investment in sustaining and enhancing the competitiveness of independent hospitality businesses.
creator: Dias Pebriana
creator: Tanjung Prasetyo
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-29
publication date: 2025-11-29
volume: 5
number: 3
starting page: 830
ending page: 839
doi: 10.55606/jaemb.v5i3.7941

Upaya Meningkatkan Reputasi Pondok Pesantren Darul Ilmi Wal Amal Melalui Promosi Online dan Offline
type: item
description: This study aims to analyze the implementation of promotional strategies at Pondok Pesantren Darul Ilmi wal Amal to enhance the institution's popularity and reputation. This research employs a qualitative descriptive approach, with data collection methods including observation, interviews, document review, and literature studies. The study subjects consist of the pesantren management, majlis taklim members, and students' parents. The findings reveal that online promotion through social media can increase public curiosity about the pesantren, while offline promotion via events, such as Milad celebrations, is more effective in providing a comprehensive depiction of the pesantren. The popularity indicators, including recognition, appeal, expertise, and characteristics of the pesantren, were successfully improved through promotions. However, reputation indicators such as widespread recognition and ease of remembrance were not fully achieved. The study concludes that a combination of online and offline promotions can complement each other in attracting public interest. The implications highlight the importance of planned promotional management and the involvement of students' parents through testimonials to enhance public trust. Further research is needed to explore more effective promotional strategies for improving institutional reputation.
creator: Netti Nurlenawati
creator: Neni Sumarni
creator: Citra Savitri
creator: Rieke Retnosary
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-29
publication date: 2025-11-29
volume: 5
number: 3
starting page: 840
ending page: 848
doi: 10.55606/jaemb.v5i3.8178

Strategi Kolaborasi Hexehelix Dalam Membangun Pariwisata Karawang
type: item
description: Karawang's tourism potential is enormous and offers a wide variety of tourism options. Known as an industrial city and a rice barn, Karawang, despite its significant tourism potential, has been unable to attract tourists, both domestic and international. Therefore, an appropriate collaborative strategy is needed to develop Karawang tourism. The purpose of this study is to develop a Hexahelix concept and strategy for Karawang tourism, ensuring its integration and optimal development. The research method used is descriptive qualitative. The results indicate the absence of a hexahelix concept for Karawang tourism and the lack of integration between the interconnected elements of the helix within Karawang tourism. The Hexahelix strategy, with its six elements, is necessary for integrated collaboration for Karawang tourism, so that Karawang tourism development can proceed optimally. With the synergy of these six elements, tourism development will be more sustainable, inclusive, and have a real impact on regional welfare. The Hexahelix concept for Karawang tourism is to build synergistic collaboration among the six elements (government, academics, businesses, communities, media, and investors) by placing the community at the core, supported by academic research, government regulations, private investment, media promotion, and sustainable funding.
creator: Neni Sumarni
creator: Ihsan Nasihin
creator: Vidya Arisandi
creator: Yeni Fajrin
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-29
publication date: 2025-11-29
volume: 5
number: 3
starting page: 849
ending page: 859
doi: 10.55606/jaemb.v5i3.8247

Pengaruh Online Customer Review, Content Marketing dan Brand Love Terhadap Keputusan Pembelian Produk Skintific Pada Platform Tiktok Shop
type: item
description: This study aims to determine and investigate the following: the direct influence of brand affection on the decision to buy skintific products on the TikTok Shop platform; the direct influence of content marketing on the decision to buy skintific products on the TikTok Shop platform; the direct influence of online customer reviews on the decision to buy skintific products on the TikTok Shop platform; and the combined influence of brand affection, content marketing, and online customer reviews on the decision to buy skintific products on the TikTok Shop platform. For this quantitative investigation, a sample of 70 respondents was chosen. The data was subjected to multiple linear regression analysis using IBM SPSS Statistics. This study's conclusions show that online customer reviews have a direct and significant influence on the purchase of skintific products on the TikTok Shop platform, brand affection has a significant influence on the purchase of skintific products on the TikTok Shop platform, content marketing has a significant influence on the purchase of skintific products on the TikTok Shop platform, and brand affection, content marketing, and online customer reviews all have an impact on the purchase of skintific products on the TikTok Shop platform at the same time.
creator: Fitri Oktafiani
creator: Titin Hargyatni
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-29
publication date: 2025-11-29
volume: 5
number: 3
starting page: 860
ending page: 874
doi: 10.55606/jaemb.v5i3.8391

Pengaruh Whistleblowing System, Sistem Pengendalian In-ternal, dan Budaya Organisasi Terhadap Pencegahan Fraud dalam Pengelolaan Dana Desa
type: item
description: This study aims to investigate the prevention of fraud in village fund management in Muntuk Village, Bantul Regency, Yogyakarta, by analyzing the effects of organizational culture, internal control, and whistleblowing methods. The inquiry was initiated due to the increasing number of allegations of corruption involving village funds. These examples suggest that there is a lack of monitoring and integrity among the village leadership. Questionnaires were sent out to influential people in the community to collect data for this quantitative associative research. To analyze the data, multiple linear regression analysis was employed. The results show that whistleblowing procedures and corporate culture are more effective in preventing fraud than the internal control system. These findings highlight the critical need for better organizational culture and effective reporting methods to achieve transparent and accountable village governance.
creator: Guntur Samudra
creator: Tutut Dewi Astuti
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-29
publication date: 2025-11-29
volume: 5
number: 3
starting page: 875
ending page: 882
doi: 10.55606/jaemb.v5i3.8812

The Effect of Performance Appraisal, Reward, and Punishment on Machining Employee Performance at PT. Musashi Auto Parts Indonesia
type: item
description: This study aims to explore the effects of Performance Appraisal systems, rewards, and punishment on the efficiency of employees working at PT. Musashi Autoparts Indonesia. This study was conducted in order to address the lack of a holistic evaluation system, equitable rewards, and justifiable punishment within the organization to enhance productivity and performance standards. This study employs associative quantitative research, which contains descriptive and verification techniques. The study’s respondents were all 43 employees, and these were collected using saturated sampling. The data was collected using a questionnaire which was analyzed based on the Likert scale. The data was analyzed using the most recent version of SPSS, and processed through validity and reliability tests, multiple linear regression, T and F tests. The research results show that each of the variables which in this case are Performance Appraisal, reward and punishment, all have a significant effect on employee performance. Of all the variables, it is rewards that have the most significant effect on performance. In light of these results, the study suggests that the company is to enhance the RP system by recognizing and rewarding top performers as well as refining the performance appraisal system to make it more objective and transparent, and set a constructive, measurable punishment system which should help to bolster employee motivation.
creator: Slamet Prastiyanto
creator: Sulartopo Sulartopo
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-29
publication date: 2025-11-29
volume: 5
number: 3
starting page: 883
ending page: 893
doi: 10.55606/jaemb.v5i3.8159

Analysis Of Production Costs In Determining Selling Prices Using The Full Costing Method At The Nuansa Porselen Indonesia Company
type: item
description: In today's world, with increasing competition among MSMEs, it is crucial to focus on competitiveness in product quality and price. This study aims to assess the calculation of the cost of goods manufactured to determine the appropriate selling price for Nuansa Porselen Indonesia Company. The full costing method is a technique for determining the cost of goods manufactured that includes all production costs, including raw material costs, direct labor, and factory overhead costs that include fixed and variable costs. The selling price is obtained from the cost of goods manufactured plus anticipated profits. This study was conducted using primary and secondary data. Primary data was obtained through direct observation and interviews with the company's financial manager, while secondary data was collected from several research journals and books. This study revealed that different calculations of the cost of goods manufactured and selling price have a direct impact on profitability.
creator: Nurul Ulfa
creator: Edwin Zusrony
creator: Kasih Purwantini
rights: Copyright (c) 2025 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-29
publication date: 2025-11-29
volume: 5
number: 3
starting page: 894
ending page: 900
doi: 10.55606/jaemb.v5i3.8234