cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Tengku Mohd Diansyah
Contact Email
jamekfkpt@gmail.com
Phone
+6281361000256
Journal Mail Official
jamekfkpt@gmail.com
Editorial Address
Jl Sisimangaraja No 338
Location
Kota medan,
Sumatera utara
INDONESIA
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
 14   15   16   17   18 
Analisis Faktor-Faktor yang Mempengaruhi Penjualan terhadap Perolehan Laba di PT Hino Finance Indonesia pada Tahun 2023 Sutarsa, Monika; Primadani Firmansyah
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 2 (2025): Edisi Mei 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v5i2.1966

Abstract

This study aims to analyze the factors that influence sales towards profit acquisition at PT Hino Finance Indonesia in 2023, which recorded a significant increase in profit. The method used in this study is a descriptive qualitative approach, with data collection through literature studies that include books, journals, notes, and reports that are relevant to the topic being studied. Documentation techniques are also applied to collect, store, and manage related documents. The results of this study indicate that there are several factors that influence sales, such as product quality, product price, and marketing strategies implemented by the company. Improving product quality and adjusting competitive prices play an important role in attracting consumer interest and increasing sales. In addition, external factors such as economic conditions and market competition also influence purchasing decisions and ultimately contribute to increasing company profits. This study provides deeper insight into the factors that influence profit achievement at PT Hino Finance Indonesia and can be a reference for other companies in formulating more effective sales strategies.
Strategi Pemasaran Melalui Media Sosial dalam Meningkatkan Penjualan : Studi Kasus Yowes Mie Husnah, Dalilatul; Fahrudin, Fahrudin
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 2 (2025): Edisi Mei 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v5i2.1969

Abstract

Digitalization is growing rapidly, especially in marketing strategies through social media applications, so that it can increase sales. Yowes Mie business utilizes social media as an effective and efficient means of promotion. The purpose of this study is to determine effective social media marketing strategies in increasing sales of the Yowes Mie business. This study is expected to be a reference in designing a more appropriate marketing strategy for the development of digital technology. Proper use of social media can be an efficient solution to increase sales and expand market reach without having to spend a lot of money. This study uses a qualitative method using field research. Data were collected through in-depth interviews with business owners, employees, and consumers, as well as direct observation of marketing activities on social media such as Instagram and TikTok. Documentation in the form of promotional content, customer comments, and sales reports were also analyzed to support data validity. This approach was chosen to explore in depth the marketing practices carried out and their impact on the business. The results of the study indicate that marketing strategies through social media are effective in increasing sales at the Yowes Mie business. The marketing strategy used by Yowes Mie through social media includes the use of attractive visual content by uploading aesthetic photos and creative videos used to increase consumer appeal, the use of interactive features such as stories and reels. As well as the preparation of a consistent upload schedule, namely the content "Kamies Manies", a challenge giveaway held every Thursday. This strategy is also supported by the selection of platforms that are in accordance with the target market, namely Instagram and TikTok, which are popular among young people. The results of implementing this strategy show a gradual increase in sales.
Analisis Komparatif Rasio Likuiditas, Aktivitas, Solvabilitas dan Profitabiltas PT.Sariguna Primatirta dengan Industri AMDK 2020-2024 Paramadharma, Harnandito; Habibie; Kurnia Rambe; Sri Hermuningsih
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 2 (2025): Edisi Mei 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v5i2.2010

Abstract

This study compares the financial performance of PT. Sariguna Primatirta (CLEO) to its competitors (ADES & MYOR) in the bottled drinking water (AMDK) business in Indonesia from 2020 to 2024. The analysis methodologies employed include the calculation of liquidity, activity, solvency, and profitability ratios, as well as trend analysis, stability tests (standard deviation), and benchmarking. The study's findings show that while PT. Sariguna Primatirta's profitability and activity performance are high, company has a low liquidity ratio. In comparison to the industry/competitors, PT. Sariguna Primatirta's liquidity is lower, the activity ratio is superior in the accounts receivable and inventory turnover ratios, but the accounts receivable turnover decreases, the solvency ratio is stable but the trend is below the industry, and the profitability ratio is above the industry average.
Peran Customer Review dalam Meningkatkan Kepercayaan Konsumen pada Filan Official Store di Marketplace Shopee Nulthazam Sarah; Nur Fadilah Ayu Sandira; Indri Iswardhani; Sri Astuti Nasir; A. Reski Almaida Dg Macenning
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 2 (2025): Edisi Mei 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v5i2.2017

Abstract

The development of e-commerce marketplaces has transformed the retail trade landscape, where customer reviews have become vital instruments in building consumer trust in digital environments filled with uncertainty. This study aims to analyze the influence of customer reviews on consumer trust formation at Filan Official Store in Shopee marketplace and identify the most effective key factors. A descriptive quantitative method was employed with a sample of 150 respondents selected through purposive sampling, using structured questionnaires and Pearson correlation analysis to measure inter-variable relationships. Results demonstrate a significant positive relationship between customer reviews and consumer trust with a correlation coefficient of 0.743 (p < 0.01). Review content quality emerged as the dominant factor (28.4%) in building trust, followed by rating consistency (24.7%), reviewer credibility (21.9%), review volume (18.3%), and temporal factors (6.7%). Customer reviews contributed highest to credibility aspects (0.768), benevolence (0.721), and integrity (0.695). The study concludes that customer reviews play a significant role in digital trust ecosystems, with recommendations for implementing strict verification systems, multimedia features, and review curation algorithms for sustainable optimization. Keywords: ,, e-commerce, Shopee marketplace,
Manajemen Kinerja UKM di Era Transformasi Digital: Systematic Literature Review Anteseden, Moderator dan Mediator Rosalina, Dhian; Sugianto; M Shabri Abd Majid
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 2 (2025): Edisi Mei 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v5i2.2036

Abstract

Digital transformation has become a major driving force behind changes in management practices and the performance of Small and Medium Enterprises (SMEs). This study aims to identify and map the factors influencing SME performance through a Systematic Literature Review (SLR) using the PRISMA method based on 30 scientific articles indexed in Scopus and Sinta. The review focuses on three primary constructs: antecedents, moderators, and mediators that contribute to enhancing the performance of small and medium-sized enterprises (SMEs). The findings categorize antecedents into five major groups: human resources, organizational strategy, organizational context, innovation, and learning Knowledge. Among these, human resources emerge as the most frequently cited factor affecting SME performance. Furthermore, innovation, dynamic capabilities, digital and financial literacy, and motivation are identified as key mediating variables that bridge the influence of antecedents on performance. On the other hand, moderators such as international mindset, technological dynamism, and organizational capability can strengthen or weaken these relationships. This study emphasizes the need for a holistic approach to improving SME performance and offers theoretical and practical implications for future research and SME development policies in the digital era
Pengaruh Perencanaan SDM terhadap Produktivitas Pegawai pada BPBD Kota Gunungsitoli Otak Murni Gulo; Suka’aro Waruwu; Fatolosa Hulu; Otanius Laia
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 2 (2025): Edisi Mei 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v5i2.2045

Abstract

Human resource planning is a process carried out by an organization to plan human resource needs and programs, so that organizational goals can be achieved. Proper human resource planning will result in good employee work productivity. The purpose of carrying out this research is: (1) To determine the effect of human resource planning on increasing employee work productivity at the Gunungsitoli City Regional Disaster Management Agency Office, (2) To find out how much influence human resource planning has on increasing employee work productivity at the Gunungsitoli City Regional Disaster Management Agency Office. The research location was carried out at the Gunungsitoli City Regional Disaster Management Agency Office. The research sample consisted of 33 people. Research result: (1) The results of the t test research can show that there is a positive and significant influence of human resource planning on work productivity variables at the Gunungsitoli City Regional Disaster Management Agency Office. According to the results of the t test, human resource planning (X) is 8,465 and its significance is 0,000. Hypothesis decision-making conditions are accepted or rejected based on their level of significance. If the significance is less than or equal to 0,05 then the hypothesis is accepted. The research results obtained a significance value of 0,000 < 0,05. Thus variable X (human resource planning) is statistically proven to have an effect on variable Y (work productivity). (2) According to the calculation of the coefficient of determination, the coefficient of determination obtained from the correlation of variable X and variable Y is 0,553, So it can be concluded that the size of the influence of variable X (human resource planning) on ​​variable Y (work productivity) is 55,3%.
Konflik Nilai-Praktik Konsumsi Halal: Analisis Perilaku Konsumen Muslim Perspektif Ekonomi Islam Eka Putra, Yunanda; Sugianto; M Shabri Abd Majid
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 2 (2025): Edisi Mei 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v5i2.2046

Abstract

Halal product consumption behavior is a crucial issue in Islamic economic studies, especially amidst the rising religious consciousness among Muslims and the growth of the global halal industry. This research aims to systematically identify and map the factors influencing halal consumption behavior, the gap between religious values and actual consumption practices, and the challenges faced by Muslim consumers. This study is based on an in-depth analysis and synthesis of recent academic literature published between 2020 and 2025, sourced from various reputable scientific databases. The findings indicate that halal consumption behavior is influenced by religiosity, trust in certification labels, attitude, subjective norms, and halal literacy. Nevertheless, a gap was found between professed religious values and actual consumption decisions, particularly in non-food product categories. The main challenges include a lack of information, limited access to halal products, and the influence of modern lifestyles that obscure religious priorities. This study integrates Islamic positive and normative economic approaches to provide a comprehensive understanding of Muslim consumer behavior and offers recommendations for strengthening education and developing more contextual halal consumption policies.
Integrasi Prinsip Syariah pada Manajemen Kinerja Proyek CSR: Studi Kasus Sektor Pertambangan Indonesia Aulia Dewi, Nurul; Majid, Shabri Abd; Sugianto, Sugianto
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 2 (2025): Edisi Mei 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v5i2.2049

Abstract

The mining industry in Indonesia plays a vital role in national economic development, yet it poses serious social and environmental challenges. Corporate Social Responsibility (CSR) practices have emerged as a strategic solution to bridge the interests of corporations and affected communities. This article aims to analyze how Sharia principles can be systematically integrated into the performance management of CSR projects within the mining sector. Through a qualitative, literature-based approach, this study finds that Sharia values such as amanah (trustworthiness), adl (justice), and ta'awun (cooperation), along with the maqasid al-shari'ah framework, serve as an essential foundation. Furthermore, evaluation models like the Sharia Triple Bottom Line and ESG-Sharia have been shown to broaden the scope of CSR performance to include a spiritual dimension. Supporting factors for its implementation include Islamic leadership and the encouragement of ethical investors, while key barriers are low Sharia literacy and the conflict between profit-orientation and ethical values. This study recommends the establishment of a national standard for Islamic CSR and the strengthening of practitioner capacity to achieve a more transformative, just, and sustainable CSR approach.
The Pengaruh Cash Flow, Modal Kerja, dan Pertumbuhan Penjualan terhadap Cash Holding, Perusahaan Consumer Non-Cyclicals Astuti, Windi; Ariyani, Liza; Rahman, Rahman; Azhar, Ibnu
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 2 (2025): Edisi Mei 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v5i2.2085

Abstract

This study aims to determine the influence of operating cash flow, net working capital, and sales growth on cash holding. The population in this study of non-cyclicals consumer sector companies on the IDX from 2019-2022. This type of research is quantitative with a research population of non-cyclicals consumer sector companies on the IDX from 2019-2022, totaling 125 companies. Sampel selection was determined by purposive sampling method, resulting in 47 companies that meet the criteria and are included in the sample. The type data used is secondary data, collected using statistical dataset methods. The data analysis techniques used consist of deskriptive statistical analysis tests, classical assumption test, multiple linear regression analysis test, and hypotesis tests. The research results show that partially the operating cash flow and net working capital variables have a significant positive effect on cash holding. While the sales growth do not effect cash holding. Simultaneously the variables operating cash flow, net working capital, and sales growth, have a joint effect on cash holding.
Analisis Sistem Pengendalian Internal Atas Prosedur Pengeluaran Kas: Studi pada Perusahaan Properti Adelia, Ega; Ratnawati, Dyah
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 3 (2025): Edisi September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v3i1.2084

Abstract

This study aims to assess the effectiveness of the internal control system in managing cash disbursement processes within a property company based in Surabaya, using the COSO 2013 framework as the primary reference. Data were collected through company document analysis, direct observation over a five-month period, and interviews, applying a descriptive qualitative approach. The analytical method follows the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing or verification. To ensure data validity, Member checking and source triangulation techniques were employed. The findings reveal that the implementation of COSO principles within the company has reached approximately 94.12%, indicating a high level of effectiveness. However, weaknesses remain in the control environment component, particularly due to the accounting function not being located within the area unit under study, but instead managed at the regional level. This situation hinders the optimal performance of the internal control structure. Therefore, it is recommended that the company revise its organizational structure and strengthen internal controls to improve the effectiveness of cash disbursement management.

Page 16 of 19 | Total Record : 182

 14   15   16   17   18 

Filter by Year

2020 2025


Reset
Filter By Issues
All Issue Vol 5 No 3 (2025): Edisi September 2025 Vol 5 No 2 (2025): Edisi Mei 2025 Vol 5 No 1 (2025): Edisi Januari 2025 Vol 4 No 3 (2024): Edisi September 2024 Vol 4 No 2 (2024): Edisi Mei 2024 Vol 4 No 1 (2024): Edisi Januari 2024 Vol 3 No 3 (2023): Edisi September 2023 Vol 3 No 2 (2023): Edisi Mei 2023 Vol 3 No 1 (2023): Edisi Januari 2023 Vol 2 No 3 (2022): Edisi September Vol 2 No 2 (2022): Edisi Mei Vol 2 No 1 (2022): Edisi Januari Vol 1 No 3 (2021): Edisi September Vol 1 No 2 (2021): Edisi Mei Vol 1 No 1 (2021): Edisi Januari More Issue