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INDONESIA
Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis
ISSN : 16934288     EISSN : 25485237     DOI : https://doi.org/10.51881
Core Subject : Economy, Education,
Akademika, Jurnal Manajemen, Akunntansi dan Bisnis diterbitkan oleh program Studi S1 Manajemen STIE Indonesia Malang setiap periode 2 edisi dalam satu tahun, dikelola oleh Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang.
Arjuna Subject : -
Articles 319 Documents
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), SIZE, DAN INTEREST BASED DEBT (IBD) TERHADAP NILAI PERUSAHAAN KOMPONEN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2024 Fatmawati Sholichah; Aditya Rusli; M. Nasikh
Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis. Vol. 24 No. 1 (2026): Februari 2026
Publisher : Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51881/jak.v24i1.181

Abstract

Finance is a crucial component of a company. Therefore, a company aims to maximize profits to enhance the prosperity of its shareholders and owners. Therefore, sound financial management will help achieve this goal. Furthermore, a company's goal is to maximize its value. Factors influencing company value include Corporate Social Responsibility (CSR), size, and interest-based debt. Therefore, the purpose of this study is to determine and analyze the effect of corporate social responsibility on the value of Automotive Component companies listed on the Indonesia Stock Exchange for the 2020-2024 period, to determine and analyze the effect of size on the value of Automotive Component companies listed on the Indonesia Stock Exchange for the 2020-2024 period, to determine and analyze the effect of interest-based debt on the value of Automotive Component companies listed on the Indonesia Stock Exchange for the 2020-2024 period, and to determine and analyze the effect of corporate social responsibility, size and interest-based debt on the value of Automotive Component companies listed on the Indonesia Stock Exchange for the 2020-2024 period. This research uses a quantitative research approach. The analytical method used in this study is a quantitative data analysis method using multiple linear regression. Based on the first research hypothesis test, it shows that the Corporate Social Responsibility variable (X1) has a significant and positive influence on the Company Value variable (Y). Then the Size variable (X2) has a negative and significant influence on the Company Value variable (Y). The Interest Based Debt variable (X3) has a significant and positive influence on the Company Value variable (Y). Finally, the Corporate Social Responsibility, Size, and Interest Based Debt variables have a significant and positive influence on the Company Value variable (Y). Keywords : Corporate Social Responsibility, Size, Interest Based Debt
Front Matter Vol 24 No 1, Februari 2026 penulis Akademika
Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis. Vol. 24 No. 1 (2026): Februari 20260
Publisher : Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang

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Abstract

PARIWISATA BERBASIS KOMUNITAS SEBAGAI STRATEGI PENGEMBANGAN DESA WISATA BERKELANJUTAN DI INDONESIA TIMUR : SYSTEMATIC LITERATURE REVIEW RADEN TIRTOSETIANTO; NOVA RIZCA PRATIWI
Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis. Vol. 24 No. 2 (2026): Agustus 2026
Publisher : Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51881/jak.v24i2.197

Abstract

Pariwisata berbasis komunitas (Community-Based Tourism/CBT) semakin mendapat perhatian sebagai pendekatan yang mampu mendorong pengembangan desa wisata secara berkelanjutan, khususnya di wilayah Indonesia Timur yang memiliki kekayaan alam, budaya, dan kearifan lokal yang beragam. Penelitian ini bertujuan untuk mengidentifikasi peran, faktor pendukung, tantangan, serta strategi implementasi CBT dalam pengembangan desa wisata berkelanjutan melalui metode Systematic Literature Review (SLR). Data dikumpulkan dari berbagai artikel ilmiah nasional dan internasional yang dipublikasikan pada periode 2015–2025 dan relevan dengan tema penelitian. Hasil kajian menunjukkan bahwa partisipasi aktif masyarakat, kolaborasi antar pemangku kepentingan, penguatan kapasitas sumber daya manusia, serta dukungan kebijakan pemerintah menjadi faktor utama keberhasilan pengembangan desa wisata berbasis komunitas. Namun, keterbatasan infrastruktur, kompetensi manajerial, dan akses teknologi masih menjadi tantangan yang dihadapi di berbagai daerah. Temuan penelitian menegaskan bahwa CBT merupakan strategi yang efektif dalam menciptakan pembangunan pariwisata yang inklusif, berdaya saing, serta mampu menjaga keberlanjutan ekonomi, sosial, budaya, dan lingkungan di Indonesia Timur
Front Matter Vol 24 No 2, Agustus 2026 penulis Akademika
Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis. Vol. 24 No. 2 (2026): Agustus 20260
Publisher : Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang

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Abstract

0. Front Matter Vol 24 No 2, Agustus 2026
ANALYSIS OF INDONESIAN INFLATION 2006–2024 USING PYTHON LIBRARY: ARIMA, SARIMA, AND EXPONENTIAL SMOOTHING MODELS Moehammad Nasri Abdoel Wahid; Sudarjo
Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis. Vol. 24 No. 2 (2026): Agustus 2026
Publisher : Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51881/jak.v24i2.205

Abstract

This paper conducts an in-depth analysis of Indonesia’s monthly inflation rate from January 2006 to December 2024, employing advanced time series techniques to uncover underlying patterns and to develop a robust predictive framework. Utilizing Python’s TimeSeriesSplit for cross-validation, we implement and compare multiple forecasting models—specifically ARIMA, SARIMA, and Exponential Smoothing—evaluating their performance across a rolling forecast horizon. The study identifies key periods of volatility linked to the 2008 global financial crisis, domestic fuel subsidy reforms, and the COVID-19 pandemic, and assesses the degree to which seasonal and trend components explain inflation behavior. The SARIMA model selection yields SARIMA(5,1,1)(1,0,1,12), with AIC = 241.576. The seasonal MA coefficient is -0.8062 (t-stat = 0,000), indicating significant seasonal persistence. The lower AIC suggests that the seasonal component improves model fit. Our findings indicate that while seasonal patterns are present, they are relatively mild, and that a SARIMA model incorporating both non-seasonal and seasonal elements yields the most accurate out-of-sample forecasts. The paper contributes a methodological template for inflation forecasting in emerging markets and offers policy-relevant insights on the predictability of Indonesian inflation under structural and shock-driven conditions.
STRUKTUR MODAL, PROFITABILITAS, EFEKTIVITAS PENGARUHNYA TERHADAP KINERJA NILAI PERUSAHAAN Friyanto; Putria Dewi Masruroh; Sudarjo; Djoewita SE., M.Ak
Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis. Vol. 24 No. 2 (2026): Agustus 2026
Publisher : Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51881/jak.v24i2.206

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh struktur modal (DER), profitabilitas (ROA), dan efektivitas (TATO) secara parsial dan simultan terhadap nilai perusahaan (PBV) pada perusahaan manufaktur sub-sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2021. Penelitian ini menggunakan pendekatan kuantitatif. Populasi adalah seluruh perusahaan manufaktur sub-sektor makanan dan minuman yang terdaftar di BEI (2019–2021). Sampel dipilih menggunakan metode purposive sampling, menghasilkan 24 perusahaan atau 72 data observasi. Metode analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial, profitabilitas (ROA) berpengaruh positif dan signifikan terhadap nilai perusahaan. Sementara itu, struktur modal (DER) dan efektivitas (TATO) tidak memiliki pengaruh signifikan terhadap nilai perusahaan. Secara simultan, struktur modal, profitabilitas, dan efektivitas berpengaruh signifikan terhadap nilai perusahaan. Temuan ini menegaskan peran penting kinerja laba (profitabilitas) sebagai sinyal utama dalam memaksimalkan nilai perusahaan di sektor makanan dan minuman.
EXPLORING ENTREPRENEURIAL MINDSET DEVELOPMENT THROUGH AGRIBUSINESS TOURISM FIELD TRIPS IN LAWANG Dieva Zahrohtu Anfi; Putria Dewi Masruroh; Iradah Rahman; Rayyan Sugangga; Dewi Suwahibatul; Anistya Azzahra
Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis. Vol. 24 No. 2 (2026): Agustus 2026
Publisher : Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51881/jak.v24i2.207

Abstract

Entrepreneurship education in higher education institutions often faces challenges in connecting classroom-based theories with real-world business practices. This study explores how experiential learning through agribusiness tourism field trips contributes to the development of entrepreneurial mindset among university students. The research was conducted using a qualitative descriptive approach with a case study design involving students from STIE Indonesia Malang who participated in educational visits to two agribusiness tourism destinations in Lawang, East Java: Graha Wiyata Outbound Psychology and Flora Education and Honey Harvest Tourism. Data were collected through in-depth interviews, participatory observation, focus group discussions, and documentation analysis. The findings indicate that direct exposure to agrientrepreneurial ecosystems enhances students’ entrepreneurial awareness, creativity, resilience, and opportunity recognition. At Graha Wiyata, students learned ornamental plant cultivation, plant propagation techniques, and agribusiness management practices. Meanwhile, at Wisata Petik Madu Lawang, students explored honey bee cultivation, honey harvesting, product diversification, and value-added product innovation, such as beeswax processing. The experiential learning process encouraged students to shift their mindset from job-seeking orientation toward opportunity creation and local resource-based entrepreneurship. The study concludes that agribusiness tourism-based experiential learning can serve as an effective pedagogical strategy for strengthening entrepreneurship education in higher education by integrating practical engagement, reflective learning, and real-world business exposure.
PERAN LITERASI KEUANGAN DALAM MEMBENTUK PERILAKU FINANSIAL GENERASI MUDA: SEBUAH TINJAUAN SISTEMATIS Dimas Putri Mega Pratesa; Adinda Yosa Novaretha
Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis. Vol. 24 No. 2 (2026): Agustus 2026
Publisher : Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51881/jak.v24i2.208

Abstract

Financial literacy is an individual's ability to understand, manage, and make the right decisions related to personal finances. In the modern era, the low level of financial literacy among the younger generation has become a global issue that has an impact on consumptive behavior, increased debt, and low readiness to face economic risks. This study aims to analyze the role of financial literacy in shaping wise financial behavior in the younger generation, as well as identify the factors that affect the level of financial literacy. The method used was a systematic literature review of 9 scientific articles published between 2020 - 2024 and obtained from various scientific databases. The results of the study show that financial literacy has a positive and significant effect on the financial behavior of the younger generation. Factors that support the improvement of financial literacy include formal education, family environment, financial self-efficacy, lifestyle control, and the use of digital technology. This research emphasizes that increasing financial literacy is a strategic step in shaping an economically resilient young generation. Synergy is needed between educational institutions, the government, and financial institutions in expanding access to digital-based financial education and sustainable financial literacy programs.
PENGARUH LITERASI KEUANGAN TERHADAP KESEJAHTERAAN KEUANGAN KELUARGA DENGAN ANAK PENYANDANG DISABILITAS: PERAN PERILAKU KEUANGAN SEBAGAI VARIABEL MEDIASI (Studi Kasus Pada Komunitas FKD Sinar Sejahtera Klojen Kota Malang): (Studi Kasus Pada Komunitas FKD Sinar Sejahtera Klojen Kota Malang) Fatmawati Sholichah; Aditya Rusli; Sudarjo; Sukrispiyanto; M. Nasikh
Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis. Vol. 24 No. 2 (2026): Agustus 2026
Publisher : Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51881/jak.v24i2.209

Abstract

Families with children with disabilities face more complex economic challenges than families in general due to ongoing special needs, such as the costs of therapy, health services, education, and mentoring. This condition requires good financial management skills to achieve family financial well-being. This study aims to analyze the effect of financial literacy on the financial well-being of families with children with disabilities, with financial behavior as a mediating variable. The study applied a quantitative approach through a survey method to 50 parents or guardians of children with disabilities who are members of the Sinar Sejahtera Disability Family Forum (FKD) in Klojen District, Malang City. Data were obtained by questionnaire and analyzed using PLS-SEM (Partial Least Squares Structural Equation Modeling). These findings show that financial literacy has a positive and significant impact on financial behavior (β = 0.984; t = 18.435) and family financial well-being (β = 0.455; t = 2.940). However, financial behavior did not significantly impact family financial well-being (β = 0.130; t = 0.884), thus failing to mediate the relationship between financial literacy and financial well-being. These findings suggest that financial literacy is a key factor contributing to improved financial well-being in families with children with disabilities. This research has implications for developing more targeted financial education and economic empowerment programs to improve the well-being of families with disabilities. Keywords: financial literacy, financial behavior, financial well-being, families with disabilities, PLS-SEM.