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INDONESIA
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN)
ISSN : 27238121     EISSN : 2723813X     DOI : -
Core Subject : Economy, Science,
Focus and Scope Journal Accounting, Management And Economics(JASMIEN) on Cattleya Darmaya Fortuna is accepts related writings: Akuntansi Manajemen Ilmu Ekonomi Journal Accounting, Management And Economics (JASMIEN) also accepts all writings in various disciplines in accordance with the above rules
Articles 413 Documents
Pengaruh Innovation Capability, Export Marketing Strategy, Dan Export Market Orientation Terhadap Export Performance Anjeli Dwi Syarafina; Agustina Fitrianingrum
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i02.991

Abstract

This study investigates the influence of innovation capability, export marketing strategy, and export market orientation on the export performance of furniture SMEs in Jepara Regency after the Covid-19 pandemic. The background of this research is the significant impact of the pandemic on the furniture sector, highlighting the need to enhance export performance through innovation, marketing strategies, and market orientation. The study involved 35 furniture SME owners who engaged in export activities in 2024, with the number of respondents determined using a census method. The research employs a quantitative approach to explain the relationships between variables, using questionnaire data for analysis and Partial Least Squares (PLS) analysis via Smart-PLS to examine the inter-variable relationships. The findings reveal that innovation capability, export marketing strategy, and export market orientation each have a positive and significant impact on export performance, both individually and simultaneously. In conclusion, these three variables are crucial for improving the export performance of furniture SMEs in Jepara to compete in the global market. These findings offer practical implications for SMEs to focus more on innovation and marketing strategies tailored to export market needs. It is hoped that this study will contribute positively to the development of furniture SMEs, enhance the country’s foreign exchange earnings, and provide valuable insights for readers.
Pengaruh Service Guarantee dan Perceived Quality Terhadap Satisfaction Fadillah Adelia Larsitha; Sri Vandayuli Riorini; Alfi Mazzida; Azzahra Iansfri
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i02.1016

Abstract

The purpose of this study is to explain the influence of service assurance and perceived quality on satisfaction in e-commerce in Indonesia. Where technological developments, especially the internet, have caused changes in Indonesian consumer purchasing habits, especially those related to e-commerce. Despite the growing popularity of online shopping, companies often face challenges in service delivery, such as late deliveries and misleading advertisements. The method used in this research is hypothesis testing with a cross-sectional approach. This study involves individual e-commerce users as the unit of analysis and uses a 5-point Likert scale to measure the variables studied: service guarantee, perceived quality, and satisfaction. Instrument testing in this study was carried out with validity and reliability tests involving 125 respondents whose results were proven valid and reliable so that hypothesis testing could be carried out. The results showed that there is a positive influence between service guarantee on satisfaction and perceived quality. This suggests that effective implementation of service guarantee can improve perceived service quality and in turn increase consumer satisfaction on e-commerce platforms.
HUBUNGAN ANTARA ESG DAN KINERJA KEUANGAN Arsal, Muryani; Ardhana, Chindy Putri; Amaliah , Nur Fitri; Zainal , Andi Maghfirah
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i02.1026

Abstract

This study aims to analyze the impact of (ESG) performance disclosure on corporate financial performance. Employing a systematic literature review approach, the research evaluates recent literature that utilizes secondary data, such as annual reports and ESG scores from independent institutions. The analysis reveals that ESG implementation positively influences operational efficiency, attracts investor interest, and enhances corporate market value. The governance aspect consistently demonstrates a significant contribution to financial performance, while the Environmental aspect exhibits more variable positive effects depending on the industrial sector. On the other hand, the Social aspect produces mixed outcomes. This study highlights the challenges of ESG implementation in Indonesia, including the lack of uniform reporting standards and regulatory complexities, but underscores its potential benefits in enhancing business sustainability. The practical implications of this research emphasize the need for integrated ESG strategies to maximize long-term corporate value and meet stakeholder expectations.
TRANSFORMASI AKUNTANSI KEUANGAN MELALUI BLOCKCHAIN: MENJAMIN KEANDALAN DAN TRANSPARANSI DI ERA DIGITAL Arsal, Muryani; Saleh, Nurfadilah; Lestari , Nurwinda; Paramitha , Adhelia
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i02.1027

Abstract

The integration of blockchain technology in financial accounting has significantly contributed to enhancing transparency, reliability, and operational efficiency. This research aims to explore the role of blockchain in financial reporting, focusing on its impact on data integrity and stakeholder trust. The study employs a comprehensive literature review method, analyzing relevant sources to identify key themes and insights. Results indicate that blockchain enables immutable and decentralized transaction records, reducing manipulation risks and facilitating efficient audit processes. Despite its potential, the adoption of blockchain in Indonesia faces challenges, including infrastructure readiness and limited understanding of the technology. This study underscores the importance of blockchain in modern financial practices and its relevance to Indonesia's accounting landscape.
Analisis Penerapan Standar Akuntansi, Tingkat Kesadaran dan Kesiapan Pelaku Umkm Dalam Menyusun Laporan Keuangan Siahaaan, Mariati
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 03 (2025): Vol. 5 No. 03 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i03.1096

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are an important thing for the economy. It has also developed rather quickly, making it one of the sectors influencing the Indonesian economy. For creating financial reports, Indonesia now uses specialised Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This study aims to determine whether MSMEs in Batam City's Sungai Beduk District have adopted accounting standards in their financial reports, whether MSME actors are aware of the need to prepare financial reports in accordance with SAK EMKM, and whether MSME actors are prepared to do so. The method used is descriptive qualitative. Both primary and secondary sources of data were used. While secondary data came from Batam City's Department of Cooperatives and Micro Enterprises, primary data came straight from surveys, in-depth interviews, and observations. According to the study's findings, MSMEs in Batam City's Sungai Beduk District have not adopted Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM for prepare financial reports), MSMEs are aware of prepared financial report, and MSMEs are not yet readiness to create financial reports. From three sample used there are two MSMEs who have prepared financial reports but not following to accounting standards, and the other one have not prepared financial reports.
STRATEGI PENGEMBANGAN SUMBER DAYA MANUSIA TERHADAP PENINGKATAN KINERJA PADA PUD. PUSAT PASAR KOTA MEDAN Dongoran, Ranah Santri; Syahbudi , Muhammad
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i02.1195

Abstract

This research evaluates the internal and external factors that influence the performance of Medan City Market Center PUD, as well as strategies designed for human resource development based on the results of this analysis. This research uses a qualitative approach with data collection techniques in the form of interviews and documentation, while data analysis is carried out using the SWOT method. The results of the research reveal that the Medan City Market Center PUD has carried out an environmental analysis which is the basis for developing a human resource development strategy. The strategies implemented include increasing competence through training programs, adjusting organizational structures, optimizing human resources, utilizing available budgets and facilities, strengthening collaboration with stakeholders, and implementing information technology. This strategy has proven successful in supporting the achievement of optimal performance, human resource development, and increasing understanding of the quality of organizational performance at the Medan City Market Center PUD.
THE INFLUENCE OF ISLAMIC WORK ETHIC AND EMOTIONAL INTELLIGENCE ON JOB SATISFACTION WITH ORGANIZATIONAL COMMITMENT AS A MEDIATING VARIABLE (STUDY ON EMPLOYEES CV. MANTRA PUYANG NUSANTARA) Ghazi, Aflah; A.Zuliansyah; Devi, Yulistia
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 03 (2025): Vol. 5 No. 03 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i03.1219

Abstract

This study aims to investigate the influence of Islamic work ethics and emotional intelligence on job satisfaction with organizational commitment as a mediating variable. Islamic work ethic, which prioritizes the values of honesty, responsibility, and discipline, is expected to increase employee job satisfaction. In addition, emotional intelligence, which includes the ability to manage the emotions of self and others, plays an important role in creating a positive work environment and supporting job satisfaction. Organizational commitment is a factor that strengthens the relationship between Islamic work ethics and emotional intelligence to job satisfaction. This study uses a quantitative approach with survey methods on employees in CV. Mantra Puyang Archipelago. The results showed that Islamic work ethics and emotional intelligence have a significant influence on job satisfaction, both directly and through organizational commitment. These findings make an important contribution to companies in designing policies that integrate Islamic values and the development of emotional intelligence to improve employee job satisfaction.
Transformasi Strategi Distribusi dan Digitalisasi Perusahaan FMCG di Era Pasca-Pandemi: Studi Kualitatif pada PT Mayora Divisi Minuman di Area Purwokerto Maryadi, Dominikus Andreo; Malonda, Elisabeth Deisy; Koagouw, Harty Unike Hana Lydia; Ropa, Grace
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 03 (2025): Vol. 5 No. 03 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i03.1231

Abstract

Penelitian ini bertujuan untuk menganalisis transformasi strategi distribusi dan digitalisasi dalam industri Fast-Moving Consumer Goods (FMCG) pasca-pandemi, dengan fokus pada operasional dan tantangan yang dihadapi oleh perusahaan dalam menjangkau pasar tradisional. Studi ini menggunakan pendekatan kualitatif dengan metode wawancara terhadap seorang supervisor penjualan PT Mayora di area Purwokerto, yang bertanggung jawab atas distribusi produk minuman seperti Le Mineral, Teh Pucuk, Susu Tujuh Kurma, dan lainnya. Hasil penelitian menunjukkan bahwa perusahaan FMCG menyesuaikan strategi distribusi mereka dengan mengadopsi sistem pemesanan online untuk toko retail serta melakukan direct selling melalui event seperti Car Free Day. Digitalisasi dalam rantai pasok memberikan dampak signifikan terhadap efisiensi operasional, terutama dalam mempercepat pemesanan dan pengiriman produk ke depo. Namun, terdapat tantangan utama dalam distribusi digital, seperti kendala stok akibat tingginya permintaan, serta kesulitan dalam menjangkau pasar tradisional yang masih mengandalkan sistem distribusi konvensional. Selain itu, faktor kesadaran konsumen terhadap kesehatan juga menjadi tantangan bagi beberapa produk, seperti Teh Pucuk, yang menghadapi penurunan permintaan karena tren pengurangan konsumsi minuman manis. Dengan memahami perubahan strategi distribusi dan tantangan digitalisasi, perusahaan FMCG dapat mengembangkan inovasi dalam rantai pasok dan distribusi mereka guna meningkatkan daya saing di era pasca-pandemi.
Assessing Brand Attitude among Urban Gen Z through Brand Awareness and Participation with Brand Pages Indriyarti, Eko Retno; Murtiningsih, Retno Sari
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 03 (2025): Vol. 5 No. 03 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i03.1233

Abstract

This research is driven by the prevalence of TikTok among youth, particularly Generation Z, especially in urban locales where resource accessibility facilitates the platform's utilization. Conversely, the platform's prominence serves as an effective marketing tool to influence user attitudes. Consistent with this, prior research has yielded diverse outcomes regarding the development of brand views among the younger generation utilizing this platform. This study aims to evaluate the factors of brand perceptions among urban Generation Z on the TikTok platform. This quantitative study employs a questionnaire instrument including 135 Generation Z individuals in Jakarta. This study, utilizing PLS-SEM modeling and SmartPLS analytical techniques, demonstrates that active brand pages influence brand awareness but do not affect brand attitude. The findings of this study indicate that brand awareness influences brand attitude. This study effectively elucidates the mediating function of brand awareness in the relationship between active brand engagement and brand attitude.
PENGARUH KEBIJAKAN FISKAL, PENANAMAN MODAL DALAM NEGERI, DAN PENANAMAN MODAL ASING TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA DALAM PERSPEKTIF EKONOMI ISLAM TAHUN 2006-2023 Sari, Duha Latifah; Anita, Siska Yuli; Rahman, Taufiqur
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 03 (2025): Vol. 5 No. 03 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i03.1240

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan fiskal, penanaman modal dalam negeri (PMDN), dan penanaman modal asing (PMA) terhadap pertumbuhan ekonomi di Indonesia. Data yang digunakan adalah data time series dari tahun 2006-2023. Metode yang digunakan dalam penelitian ini menggunakan model VECM (Vector Error Correction Model) untuk menguji hubungan antara variabel independent (kebijakan fiskal, penanaman modal dalam negeri, dan penanaman modal asing) dan variable dependen (pertumbuhan ekonomi). Hasil analisis menunjukkan bahwa kebijakan fiskal, PMDN, dan PMA memiliki pengaruh terhadap pertumbuhan ekonomi di Indonesia.