Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK)
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
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209 Documents
<![CDATA[Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Earnings Management Dengan GCG Sebagai Pemoderasi ]]>
<![CDATA[Siti Nurhaliza]]>;
<![CDATA[Mhd Reza Irjaldi Hasibuan]]>;
<![CDATA[Parapat Gultom]]>
<![CDATA[ Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 1 (2025): Edisi Januari 2025 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
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DOI: 10.47065/jamek.v5i1.1657
<![CDATA[This study aims to analyze the influence of profitability, firm size, and leverage on earnings management with Good Corporate Governance (GCG) as a moderating variable in manufacturing companies during 2020. Using purposive sampling method, this study analyzed 72 manufacturing companies listed on the Indonesia Stock Exchange. Earnings management was measured using Discretionary Accruals with Modified Jones Model, while GCG was proxied through the proportion of independent commissioners and institutional ownership. The results show that profitability and firm size have a significant positive effect on earnings management, while leverage has a significant negative effect. GCG effectively moderates the relationship between the three independent variables and earnings management, with the strongest moderating effect on the profitability-earnings management relationship. These findings indicate the importance of strengthening GCG mechanisms in mitigating earnings management practices, especially during the Covid-19 pandemic crisis.]]>
<![CDATA[Analysis the impact of boycott pro-Israel products on the financial performance of multinational companies in Indonesia ]]>
<![CDATA[Syarif Maula Andriansyah]]>;
<![CDATA[Uray Ndaru Mustika]]>;
<![CDATA[Mustarudin]]>;
<![CDATA[M. Irfani Hendri]]>
<![CDATA[ Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 1 (2025): Edisi Januari 2025 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
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DOI: 10.47065/jamek.v5i1.1671
<![CDATA[This research seeks to examine the effects of the boycott against pro-Israel products on the financial performance of multinational companies in Indonesia. Boycotts of pro-Israel products are often triggered by political and social factors, which can affect consumer perceptions and purchasing behaviour. This study utilizes a quantitative approach by analyzing secondary data obtained from the financial statements of Indonesian companies whose pruducts were affected by the boycott, both before and following the expansion of the boycott within Indonesia. The findings of the research suggest that the decision to reject products originating from Israel or associated with Israeli entities significantly affects the financial outcomes of various multinational corporations in Indonesia, particularly those with a substantial presence in markets of nations that endorse the boycott. The impact is seen in decreased sales, decreased stock prices, and decreased profitability. This study provides important insights for issuers in Indonesia in anticipating and responding to product boycotts and their implications for their financial performance.]]>
<![CDATA[Employer Attractiveness, Work Expectations, Corporate Reputation dan Person-Organization Fit terhadap Intention to Apply ]]>
<![CDATA[Laras Kusuma Astuti]]>;
<![CDATA[Yulyanti Fahruna]]>;
<![CDATA[Mazayatul Mufrihah]]>;
<![CDATA[Ahmad Shalahuddin]]>;
<![CDATA[Ikram Yakin]]>
<![CDATA[ Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 1 (2025): Edisi Januari 2025 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
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DOI: 10.47065/jamek.v5i1.1672
<![CDATA[BUMN Banking faces competition in obtaining potential job candidates from Generation Z with work preferences different from those of previous generations. The study sought to assess the effects of employer attractiveness and work expectations on the intention to apply for jobs at BUMN Banking from graduates in West Kalimantan, utilizing corporate reputation and person-organization fit as mediating variables. With data collected via questionnaires from 256 respondents, the study's results indicate that employer attractiveness, work expectations, corporate reputation, and person-organization fit positively and significantly impact the desire of Generation Z at BUMN Banking. Additionally, corporate reputation and person-organization fit can mediate the link between employer attractiveness and intention to apply at BUMN Banking. However, a person-organization fit cannot mediate the impact of work expectations regarding the intention to apply at BUMN Banking.]]>
<![CDATA[Pengaruh Green Branding Terhadap Niat Pembelian: Kepedulian dan Persepsi Lingkungan ]]>
<![CDATA[Lonika, Tesa]]>;
<![CDATA[Barkah]]>;
<![CDATA[Wenny Pebrianti]]>;
<![CDATA[Ramadania]]>;
<![CDATA[Heriyadi]]>
<![CDATA[ Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 1 (2025): Edisi Januari 2025 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
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DOI: 10.47065/jamek.v5i1.1674
<![CDATA[Penelitian ini mengeksplorasi hubungan antara Sikap terhadap Produk Ramah Lingkungan, Kepedulian Lingkungan, Kesadaran Lingkungan, Inovasi Ramah Lingkungan, dan Niat Pembelian Ramah Lingkungan, dengan peran mediasi Citra Ramah Lingkungan Perusahaan dalam produk minyak goreng Green Tropical. Data primer dikumpulkan dari 218 responden di Indonesia (usia 17-60) yang sadar dan peduli terhadap isu lingkungan. Menggunakan purposive sampling melalui survei daring di media sosial, data dianalisis menggunakan Partial-Least Square Equating Modeling (PLS-SEM) menggunakan SmartPLS. Hasil penelitian menunjukkan bahwa Sikap terhadap Produk Ramah Lingkungan, Kesadaran Lingkungan, dan Inovasi Ramah Lingkungan berdampak positif terhadap citra ramah lingkungan dan niat pembelian perusahaan. Namun, kepedulian Lingkungan tidak secara signifikan memengaruhi niat pembelian. Temuan ini menunjukkan bahwa perusahaan harus meningkatkan edukasi konsumen tentang inovasi ramah lingkungan untuk keberlanjutan dan mengeksplorasi faktor-faktor penting yang memengaruhi niat pembelian melalui penelitian kualitatif, karena survei mungkin tidak mengungkapkan semua motivasi konsumen.]]>
<![CDATA[Apakah Attractiveness of Rucas Endorser Berpengaruh terhadap Attitude dan Purchase Intention? ]]>
<![CDATA[Syarifah Siti Wartini]]>;
<![CDATA[Giriati]]>;
<![CDATA[Erna Listiana]]>;
<![CDATA[Barkah]]>;
<![CDATA[Ana Fitriana]]>
<![CDATA[ Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 1 (2025): Edisi Januari 2025 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
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DOI: 10.47065/jamek.v5i1.1675
<![CDATA[Marketing strategies can be designed to reach a wider audience by utilizing various communication platforms, such as online promotions and content marketing. The unique content approach used by Rucas, namely highlighting unconventional advertising models, has succeeded in getting a positive response from users of social media platforms. This study analyzes how the success of the Rucas brand is influenced by the appeal of supporters perceived by social media users, which can then influence Purchase Intention with Attitudes toward advertising and the brand as mediating variables. This study involved a population of all individuals who knew about Rucas brand advertisements on social media, with a sample size of 225 respondents selected through purposive sampling. Data collection was conducted by distributing questionnaires via social media platforms. The hypothesis in this study will be tested using a causal approach and Structural Equation Modeling (SEM).The results showed that the appeal of supporters had a significant effect on Attitudes towards advertising and brands, which influenced Purchase Intention. However, supporters' appeal did not positively Impact Purchase Intention unless mediated by the Attitude variable. This study provides important implications for marketing strategies, especially in choosing the right Endorser to increase Purchase Intention]]>
<![CDATA[Mediasi FOMO: Pengaruh Influencer dan Online Review terhadap Purchase Decision Produk The Originote ]]>
<![CDATA[Fera Patrisya]]>;
<![CDATA[Heriyadi]]>;
<![CDATA[Nur Afifah]]>;
<![CDATA[Juniwati]]>;
<![CDATA[Bintoro Bagus Purmono]]>
<![CDATA[ Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 1 (2025): Edisi Januari 2025 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
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DOI: 10.47065/jamek.v5i1.1676
<![CDATA[his study examines the influence of influencer marketing and online customer reviews on the purchase decision of The Originote products, as well as the mediating effect of FOMO on the purchase decision. This study involved 202 participants aged 17 to 35 years, who are aware of and have purchased The Originote products, and have seen influencer MaharajaSP reviewing and promoting The Originote products on TikTok. This study applied purposive sampling technique. Data was collected through an online questionnaire and analysis was conducted using SEM with SmartPLS 4 software. This study found that influencer marketing and online customer reviews significantly influence FOMO. Additionally, online customer reviews and FOMO significantly influence purchase decisions. However, influencer marketing does not have a significant impact on purchase decisions. FOMO acts as a mediator for the indirect influence of influencer marketing on purchase decisions. FOMO also mediates the indirect relationship between online customer reviews and purchase decisions. These findings provide insight into the factors that influence the purchase decision of The Originote consumers and practically offer insights for The Originote to develop the right marketing strategy]]>
<![CDATA[Analisis Pengendalian Internal atas Persediaan Sparepart pada PT Bina Pertiwi Cabang Makassar ]]>
<![CDATA[Rangga, Agustina]]>;
<![CDATA[Kacing, Carolina Olivia]]>
<![CDATA[ Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 1 (2025): Edisi Januari 2025 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
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DOI: 10.47065/jamek.v5i1.1718
<![CDATA[The purpose of this study is to evaluate how effectively the internal control system manages the spare parts inventory at the Makassar branch of PT Bina Pertiwi system used by the companyincludes the FIFO (First In First Out) method to maintain the quality of spare parts and SAP(System Application and Product) that manages stock in real-time and supports automatic order through the SO system. (Stock Order). This study adopts a qualitative methodology that involves direct observation and interviews with warehouse and logistics staff at PT Bina Pertiwi. The findings of this study suggest that the internal control system in place is operating effectively, reducing the risk of damage to spare parts due to prolonged storage, and enhancing efficiency in inventory management.]]>
<![CDATA[Pengaruh Tren Environmental Social Governance (ESG) Terhadap Strategi Portofolio di Pasar Modal Indonesia ]]>
<![CDATA[Rahmawatii]]>;
<![CDATA[Soraya, Bunga]]>;
<![CDATA[Friska Dhea Narulita]]>;
<![CDATA[Maria Yovita R. Pandin]]>
<![CDATA[ Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 1 (2025): Edisi Januari 2025 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
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DOI: 10.47065/jamek.v5i1.1727
<![CDATA[This study aims to analyze the influence of Environmental Social Governance (ESG) trends on portfolio strategy in the Indonesian capital market. Using data from 11 companies listed on the Indonesia Stock Exchange and a quantitative approach through linear regression, this study found that social values have a significant effect on portfolio strategy with a p-value of 0.048, while environmental and governance values do not show a significant effect (p-value 0.068 and 0.051 respectively). In addition, the combined ESG scores did not have a significant effect on portfolio strategy with a p-value of 0.134. These findings suggest that despite the increasing attention to social factors, investors in Indonesia still tend to focus on traditional financial aspects in making investment decisions. Thus, especially in the context of the Indonesian capital market, there needs to be further promotion and education on the importance of ESG in investment.]]>
<![CDATA[Pengaruh Prasarana dan Aksesibilitas terhadap Kualitas Pelayanan Transportasi Mass Rapid Transit Jakarta ]]>
<![CDATA[Ramadhan, Fauzan Fitrah]]>;
<![CDATA[Sudarman, Daman]]>
<![CDATA[ Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 1 (2025): Edisi Januari 2025 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
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DOI: 10.47065/jamek.v5i1.1736
<![CDATA[This study aims to analyze the effect of infrastructure and accessibility on the quality of service of the Jakarta Mass Rapid Transit (MRT). Infrastructure and accessibility each act as an independent variable, while service quality is the dependent variable. This research uses a quantitative method with a survey approach involving 120 respondents, namely Jakarta MRT service users. Data were collected using an online questionnaire with a Likert scale to measure infrastructure, accessibility, and service quality variables. Data analysis techniques include validity, reliability, classical assumption, and multiple linear regression tests processed using SPSS V 20. The results showed that infrastructure has a significant positive effect on service quality with a coefficient value of 0.437. Accessibility also has a significant positive effect on service quality with a coefficient value of 0.377. Simultaneous test results show that infrastructure and accessibility together have a significant effect on service quality with a calculated F value of 45,612 and a significance level of 0.000 (p < 0.05). The contribution of the two variables to service quality is indicated by the coefficient of determination (R²) of 0.648, which indicates that 64.8% of variations in service quality can be explained by infrastructure and accessibility. This study provides recommendations to PT MRT Jakarta to continue to improve service quality.]]>
<![CDATA[Pengungkapan Perubahan Iklim dalam Laporan Keberlanjutan PT Unilever Indonesia Tbk 2023 ]]>
<![CDATA[Sa'diyah, Shofiatus]]>
<![CDATA[ Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 1 (2025): Edisi Januari 2025 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
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DOI: 10.47065/jamek.v5i1.1738
<![CDATA[This article aims to analyze the application of the 2021 GRI Standards in uncovering issues related to climate change in the 2023 PT Unilever Indonesia Tbk poverty report through qualitative methods. The analysis focuses on aspects of greenhouse gas emissions, energy consumption, and mitigation initiatives, with document analysis as the main technique, referring to the GRI 302 (energy) and GRI 305 (emissions) guidelines. The results reveal that PT Unilever Indonesia Tbk shows a high commitment to desire and transparency in spreading climate change through achieving an 89.45% reduction in greenhouse gas emissions since 2015. Energy efficiency efforts, innovation in production processes, and various mitigation actions taken reflect the level of awareness strong environment. Although there are still obstacles in reporting emissions data indirectly (Scope 3), companies show that the poverty aspect has become a main element in business strategies in dealing with climate change.]]>
