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Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK)
Published by Forum Kerjasama Pendidikan TInggi
ISSN : -     EISSN : 2774809X     DOI : https://doi.org/10.47065/jamek.v2i2
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akutansi Manajemen Ekonomi dan Keuangan di Publikasikan oleh Forum Kerjasama Pendidikan Tinggi (FKPT) yang Berisi artikel yang diambil dari penelitian di bidang Akuntansi Manajemen, Ekonomi,manajemen Bisnis, Manajemen Sumber daya Manusia, Manajemen Pemasaran, manajemen strategis, manajemen operasi,diterbitkan dalam tiga kali yaitu pada bulan Januari, Mei, dan September
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 182 Documents
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Pengaruh Green Marketing dan CSR Terhadap Purchase Decision dengan Brand Image sebagai Intervening Putri Najla Afifah Adianto
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 4 No 2 (2024): Edisi Mei 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v4i2.252

Abstract

This research aims to analyze the influence of green marketing and corporate social responsibility on purchase decisions with brand image as an intervening variable. This research was conducted by conducting a survey of Generation Z consumers of Sosro bottled tea in Yogyakarta. The sampling technique in this research is purposive sampling. This research uses a quantitative approach and the data source is obtained from a questionnaire of 100 respondents. The analysis tool used is Partial Least Square (PLS) with SmartPLS 4.1.0.0 Software. This research shows that green marketing and corporate social responsibility have a positive and significant effect on brand image. Green marketing has a positive and significant effect on purchase decisions. Corporate social responsibility has a positive but not significant effect on purchase decisions. Green marketing and corporate social responsibility have a positive and significant effect on purchase decisions through brand image.
Pengaruh Pemasaran TikTok pada Minat Beli Produk Optika Lunett dengan Mediasi Kesadaran dan Citra Merek Nurhamidah, Isnaeni; Laksana, Dwi Hari
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 1 (2025): Edisi Januari 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v5i1.1464

Abstract

TikTok's social media marketing activities tend to increase and become a trend in the business world.This study analyzes the direct and indirect effects of TikTok's social media marketing activities onpurchase intention with brand awareness and brand image as mediating variables. The population inthis study were Indonesians aged more than 17 years. The number of samples taken was 100respondents. This study uses quantitative methods with purposive sampling techniques, and dataanalysis techniques using Structural Equation Modeling (SEM) then processed in SmartPLS 4.0 software. The results of the study indicate that social media marketing has a positive andsignificant effect on purchase intention, social media marketing has a positive and significant effecton brand awareness, social media marketing has a positive and significant effect on brand image,brand awareness has a positive and significant effect on purchase intention, brand image has noeffect on purchase intention, social media marketing affects purchase intention through brandawareness, and social media marketing has no effect on purchase intention through brand image.
Pengaruh Kompetensi, Profesionalisme, Integritas, dan Independensi Terhadap Kualitas Audit Dengan Etika Audit Sebagai Pemoderasi Dewi Etika Cahya
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 1 (2025): Edisi Januari 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v5i1.1547

Abstract

This research aims to determine the effect competence, professionalism, integrity, and independence on audit quality with audit ethics as a moderating variable at the Public Accounting Firm in Medan City. The sample selection method used is non probability sampling. The total population in this study was 24 public accounting firms with a sample size of 5 public accounting firms consisting of 44 auditors. The data analysis technique used in this research is Moderated Regression Analysis. The test results in this research indicate that together competence, professionalism, integrity, and independence have an effect on audit quality. Partially, competence, professionalism, integrity, and independence affect audit quality. Moderation analysis shows that audit ethics is able to moderate the effect of competence, professionalism, integrity, and independence on audit quality on PAF in Medan City.
Ukuran Perusahaan Memoderasi Pengaruh DAR, TATO, CR Terhadap Pertumbuhan Laba Perusahaan Sektor Aneka Industri Hafiana Anggraini Lubis
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 1 (2025): Edisi Januari 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v5i1.1548

Abstract

This research aims to determine the effect of Debt to Asset Ratio, Total Asset Turnover, and Current Ratio on Profit Growth with Firm Size as a moderating variable in various industrial sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2022. The sample selection method used is purposive sampling. The total observations in this study were 51 companies consisting of 20 companies. The data analysis technique used in this research is Moderated Regression Analysis with a residual test approach with the SPSS version 26 analysis toolThe test results of this research indicate that simultaneously Debt to Asset Ratio, Current Ratio, Return On Asset, and Firm Size affect Profit Growth. Partial test results show that Debt to Asset Ratio and Current Ratio have a positive and significant effect on Profit Growth, while Total Asset Turnover has no effect on Profit Growth. The results of the Moderated Regression Analysis test show that Firm Size is able to moderate the effect of Debt to Asset Ratio on Profit Growth, while Firm Size is unable to moderate Current Ratio and Total Asset Turnover on Profit Growth.
Pengaruh Likuiditas, Profitabilitas, Leverage dan Kepemilikan Institusional Terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Pemoderasi Ananda Mutiara Syahputri; Desi Ika; Yani Suryani
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 1 (2025): Edisi Januari 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v5i1.1554

Abstract

This research aims to determine the effect of Liquidity, Profitability, Leverage and Institutional Ownership on firm value with Dividend Policy as a moderating variable. This type of research is a quantitative. the population this study are all manufacturing companies listed on the Indonesia Stock Exchange in 2018-2023. The sampling techniques used purposive sampling method with samples of 40 companies. The analysis technique used is Moderated Regression Analysis (mra). The results of this research indicates that liquidity had a negative effect on firm value, profitability, and institutional ownership had a positive effect on firm value, leverage had no effect on firm value, devidend policy didnot moderate the effect of liquidity and leverage on firm value, devidend policy moderate the effect of profitability and institutional ownership on firm value in manufacturing companies listed on the indonesia stock exchange in period of 2018-2023
Pengaruh Perputaran Modal Kerja, Likuiditas, Leverage, dan Pertumbuhan Penjualan terhadap Profitabilitas dengan Ukuran Perusahaan Sebagai Variabel Moderasi Annisa rizky ramadhani siregar; Listiorini; Mhd Karya Satya Azhar
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 1 (2025): Edisi Januari 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v5i1.1555

Abstract

This research aims to determine the influence of Working Capital Turnover, Liquidity, Leverage and Sales Growth, on Profitability with Company Size as a moderation variable in the Company Food & Beverages listed on the Indonesia Stock Exchange in 2018-2023. This type of research is quantitative research that is associative. The population used in this study is Food & Beverages listed on the Indonesia Stock Exchange in 2018-2023. Sampling techniques using the Purposive Sampling With a sample of 28 companies during the observation year for 6 consecutive years, so that the total sample is 168. The analysis method of this study uses Moderated Regression Analysis (MRA). The results of the study show that the turnover of working capital, liquidity, Leverage has a significant effect on profitability, sales growth has a non-significant effect on profitability, and the size of the company is able to moderate the relationship between working capital turnover, liquidity, Leverage On profitability, company size does not moderate the relationship between sales growth and profitability
Pengaruh Pertumbuhan Penjualan, Struktur Aset, Risiko Bisnis, dan Ukuran Perusahaan terhadap Struktur Modal dengan Profitabilitas Sebagai Variabel Moderasi Shiva Angelica; Liza Novietta; Ruswan Nurmadi
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 1 (2025): Edisi Januari 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v5i1.1560

Abstract

This study aims to analyze the effect of Sales Growth, Asset Structure, Business Risk, and Company Size on Capital Structure, with Profitability as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018-2022. The type of research conducted is quantitative with a causal associative approach. The study population includes all manufacturing companies listed on the IDX during that period. Sampling was carried out using the purposive sampling method, resulting in 66 companies observed for five consecutive years, so that the total sample obtained was 330. The analysis methods applied in this study include Descriptive Statistical Analysis, Classical Assumption Test, Hypothesis Test, Multiple Linear Regression Analysis, and Moderated Regression Analysis (MRA). The results of the study indicate that Sales Growthand Asset Structure have a significant effect on Capital Structure, while Business Risk and Company Size do not affect Capital Structure. In addition, Profitability cannot moderate the relationship between Sales Growth, Asset Structure, Business Risk, and Company Size on Capital Structure.
Analisis Pemahaman Wajib Pajak UMKM dan Kewajiban Perpajakan Penetapan Tarif UMKM di Pasar Bakti Nurkhasanah; Muhammad Arief; Ahmad Sani
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 1 (2025): Edisi Januari 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v5i1.1561

Abstract

This research aims to determine the understanding of taxpayers as well as rates setting on MSME players in Pasar Bakti Medan City. In conducting this research, a qualitative descriptive method was used. While data collection was carried out using observation and interview techniques as many 10 MSME merchants and documentation, namely the financial statements of MSME merchants. From the results of this research, it can be concluded that MSME merchants in Pasar Bakti Kota Medan do not understand paying taxes and do not know the tax rates and Government Regulation No. 46 of 2013 and the new Government Regulation No. 23 of 2018 also MSME taxpayers do not know. Understanding of MSME taxpayers in Pasar Bakti Kota Medan on general provisions and tax procedures is still low. The level of awareness of MSME actors of tax obligations is one of the factors causing non-compliance in carrying out tax payment obligations. The understanding of MSME taxpayers in Pasar Bakti Medan City is still low with the existence of Government Regulation No. 46 of 2013 on the basis of the imposition of a rate of 1% of gross turnover. Realisation that is still not fully implemented as a whole. The lack of socialisation to the community and taxpayers (MSME merchants) is one of the factors inhibiting the implementation of this regulation as well as Government Regulation No. 23 of 2018 which the technical implementation is not yet clearly known
Pengaruh Perputaran Kas, Perputaran Piutang, dan Perputaran Persediaan Terhadap Profitabilitas Dimoderasi oleh Ukuran Perusahaan Indah Salsabillah Fa indra
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 1 (2025): Edisi Januari 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v5i1.1649

Abstract

This research aims to determine cash turnover, accounts receivable turnover, and inventory turnover on profitability with firm size as a moderating variable in pharmaceutical and chemical companies listed on the Indonesia Stock Exchange in 2018-2023. The sample selection method used is purposive sampling. The total observations in this study were 102 samples with 6 years of observation consisting of 17 companies. The data analysis technique used in this research is moderation analysis using Moderated Regression Analysis. The test results of this research indicate that cash turnover, accounts receivable turnover, and inventory turnover simultaneously or together have an effect on profitability. Partially, cash turnover, accounts receivable turnover, and inventory turnover have a positive and significant effect on profitability. Firm size is able to moderate and strengthen the effect of inventory turnover on profitability. Firm size is not able to moderate and weaken the effect of cash turnover and accounts receivable turnover on profitability.
Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Ukuran Perusahaan Terhadap Manajemen Laba Dimoderasi Kepemilikan Manajerial Karo, Anggelia Tesalonika Karo Karo; Syamsul Bahri Arifin; Iman Indrafana Kusuma Hasbulla
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 1 (2025): Edisi Januari 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v5i1.1650

Abstract

This study aims to determine the effect of tax planning, deferred tax expense and firm size on earnings management with managerial ownership as a moderating variable in Consumer Non-Cyclical sector companies listed on the Indonesia Stock Exchange in 2018 - 2022. The sample selection method used is purposive sampling. The total observations obtained in this study were 155 observations consisting of 31 companies. The data analysis technique used in this study is moderation analysis with the Moderated Regression Analysis approach or interaction test with an analysis tool using SPSS version 26. The results of this study indicate that tax planning and deferred tax expense have no effect on earning management, but firm size has an effect on earning management. The results of the moderation analysis test show that managerial ownership is unable to moderate the effect of tax planning on earning management, but managerial ownership is able to moderate the deferred tax expense and firm size on earning management in Consumer Non-Cyclicals sector companies listed on the IDX.

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