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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 209 Documents
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Strategi Pemasaran Digital dengan Smart Green Packaging untuk Meningkatkan Minat Beli Generasi Z Produk UMKM Blitar Sutanto, Yufi Priyo; Kusuma, Abdi Pandu
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.v3i1.2252

Abstract

The purpose of this study is to analyze the influence of digital marketing and sustainable smart packaging on the purchase intention of Generation Z toward MSME products in Blitar City, in order to gain insights into consumer behavior and sustainable business models, particularly among the younger generation. The research employed a mixed-method approach, consisting of quantitative analysis using Partial Least Squares–Structural Equation Modeling (PLS-SEM) on 100 respondents, and qualitative analysis through semi-structured interviews with 10 MSMEs in Blitar City. The findings reveal that digital marketing strategies and smart green packaging exert a positive and significant effect on purchase intention, with a simultaneous contribution of 56%. The variables of smart green packaging and digital marketing strategies individually recorded path coefficients of 0.46 and 0.41, respectively. These results highlight the potential to optimize digital marketing strategies through more interactive social media engagement and environmentally friendly packaging innovations, such as the integration of QR codes and sustainability-based storytelling. Furthermore, this research provides a foundation for formulating a sustainable business model that integrates digital marketing, smart green packaging, and customer experience. Such integration can enhance the branding of MSME products and strengthen their environmentally friendly brand image.
Penggunaan Aplikasi Laundry Sebagai Solusi Pengelolaan Keuangan dan Efisiensi Operasional pada SS Laundry Pontianak Novita, Novita
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.v5i3.2255

Abstract

The use of laundry applications has now become a necessity for laundry businesses to manage transactions and finances more effectively and efficiently. This is also what SS Laundry, a laundry service business located in Pontianak, has done. This study aims to explore how the use of the Smartlink laundry application can improve operational efficiency and financial management in laundry businesses. Using a descriptive qualitative approach with a case study method, data in this study were collected through observation, interviews, documentation, and literature studies, and analyzed thematically to describe the experience of using the application in depth. The results show that the implementation of the Smartlink application has had a significant impact on the effectiveness of transaction recording, financial management, and operational efficiency of SS Laundry. Test results show that implementing the Smartlink application significantly improves system efficiency compared to manual methods. Transaction recording time is reduced by approximately 70%, error rates are reduced by 10%, and financial management is 85% faster due to real-time presentation. Furthermore, customer satisfaction has increased by 30% through the self-tracking feature for laundry processes. Administratively, staff requirements for recording are reduced by 100%, while operational costs remain relatively stable, offset by the additional benefits of data transparency, digital payments, and easy monitoring
Perbandingan Metode Net, Gross, dan Gross Up dalam Strategi Penghematan Pajak Terutang Perusahaan Sartika, Dewi; Muhammad Arief
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 1 (2026): Edisi Januari 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i1.2183

Abstract

Tax is a primary source of funding for development in Indonesia, collected in accordance with applicable regulations. For taxpayers, taxes represent a burden that diminishes income, leading them to optimize this burden through tax planning, particularly regarding Article 21 Income Tax. Taxpayers are classified into corporate and individual categories, employing three tax planning methods the Net method, the Gross method, and the Gross Up method. This study aims to identify the impact of the Article 21 withholding method on taxpayers obligations. The findings indicate that the gross method is the most efficient approach for managing the company’s tax burden. In contrast to the net and gross-up methods, using the gross method means the company assumes the employees’ tax burden, resulting in a lower net profit for the company.
Kepatuhan Wajib Pajak Memoderasi Pengaruh Kesadaran, Pemeriksaan, dan Penagihan terhadap Penerimaan Pajak Dinda Kurnia Ramadhani Batubara; Desi Ika
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 1 (2026): Edisi Januari 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i1.2199

Abstract

This study aims to examine how taxpayer awareness, tax audits, and tax collection affect tax revenue, with taxpayer compliance acting as a moderating variable. Data was collected by distributing questionnaires to respondents who were registered taxpayers at the East Medan Tax Office (KPP), with a sample size of 100 people. The analytical technique used in this study is Moderated Regression Analysis (MRA). The analysis results show that the three independent variables, namely taxpayer awareness, tax audits, and tax collection, have a significant effect on tax revenue, as indicated by their respective significance values of 0.000. However, when tested as a moderating variable, taxpayer compliance was only found to significantly moderate the relation between taxpayer awareness and tax revenue (p-value 0.005). Conversely, taxpayer compliance did not show a significant moderating effect in the relations between tax audits (p-value 0.114) and tax collection (p-value 0.592) on tax revenue.
Pengaruh DER, TATO dan CR Terhadap Profitabilitas Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Butar Butar, Hizkia Putri; Indrafana, Iman
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 1 (2026): Edisi Januari 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i1.2207

Abstract

This study aims to analyze the effect of debt to equity ratio, total asset turnover and current ratio on profitability with company size as a moderating variable in consumer non-cyclicals companies listed on the Indonesia Stock Exchange in 2019-2023. This study uses a population of 130 consumer non-cyclicals companies. A sample of 37 companies was selected using purposive sampling method, with a research period of 5 years so that 185 observation data were obtained. The data analysis technique used in this research is multiple linear regression and MRA using the SPSS 26 tool. The results of this study indicate that the debt to equity ratio and total asset turnover have a significant effect on profitability, while the current ratio has no effect on profitability. Company size is unable to moderate the effect of debt to equity, total asset turnover and current ratio on profitability in consumer non-cyclicals companies listed on the IDX in 2019-2023.
Pengaruh Mitra Keagenan, Store Atmosphere, Dan Testimoni Konsumen Terhadap Keputusan Pembelian Pada Toko Halal Mart Halal Network Internasional (HNI) Herba Penawar Alwahida Indonesia (HPAI) Di Desa Melati Pasar 2 Perbaungan Nirma Yunita, Siregar; Suhaila Husna, Samosir; Sari, Wulandari; Fikri, Muhammad Hilman
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 1 (2026): Edisi Januari 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i1.2228

Abstract

This study aims to determine the influence of Agency Partners, Store Atmosphere, and Consumer Testimonials on Purchasing Decisions at the Halal Mart Halal Network International (HNI) Herba Penawar Alwahida Indonesia (HPAI) Store in Melati Village, Pasar 2, Perbaungan. The method used is a quantitative approach with an associative research type. The number of samples is 92 respondents selected using a purposive sampling technique. Data collection was carried out through the distribution of questionnaires with a Likert scale of 1–5. The results of the study indicate that partially, the variables of Agency Partners, Store Atmosphere, and Consumer Testimonials have a positive and significant effect on Purchasing Decisions. Simultaneously, the three variables also have a significant effect with a calculated F value of 44.919 and a significance of <0.001. The coefficient of determination (Adjusted R²) value of 0.591, which means that 59.1% of the variation in Purchasing Decisions can be explained by the three independent variables
Analisis Proses Penagihan Piutang atas Transaksi Angkutan Non-Semen “Terpal” PT Semen Indonesia Logistik Nur Handini, Kholifatun; Vendy, Vicky
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 1 (2026): Edisi Januari 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i1.2240

Abstract

This study was conducted to analyze the procedures for accounts receivable collection and the handling of problematic receivables in the Non-Cement “Tarpaulin” transportation services at PT Semen Indonesia Logistik (SILOG), as well as to examine the obstacles that may hinder the receivables collection process within the company. The research adopts a case study method with a qualitative approach. Data collection techniques used in this study include interviews with three relevant informants, direct observations, and documentation analysis. The findings reveal that the receivables collection process begins with the delivery of billing documents, including invoices and supporting documents, and ends with the settlement of receivables through the SAP system. Receivables that become due are classified into four aging categories: 60 days, 120 days, 180 days, and 365 days. The collection of overdue receivables is carried out through communication via WhatsApp and, in some cases, direct visits to customers. Common obstacles encountered in the receivables collection process include difficulties in coordinating with customers, receivables that are difficult to collect due to customer insolvency or bankruptcy, and unidentifiable receivables or incoming payments. This research is expected to help the company evaluate its current receivables collection procedures more comprehensively. By identifying potential problems early, the company can make necessary improvements and develop more effective strategies for managing the receivables collection process
Determinan Tax avoidance dengan Good Corporate Governance sebagai Variabel Moderasi Fitra Wansyah Zuhri; Iman Indrafana Kusumo Hasbullah
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 1 (2026): Edisi Januari 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i1.2241

Abstract

This study aims to determine the profitability, leverage, and transfer pricing on tax avoidance with Good Corporate Governance as a moderating variable in mining companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sampling method used is purposive sampling. The total number of observations in this study was 140 samples over five years, comprising 28 companies. The data analysis technique used in this study was moderation analysis using Moderated Regression Analysis (MRA) using SPSS 26 The results of this study indicate that profitability has a negative effect on tax avoidance, leverage and transfer pricing do not affect tax avoidance, and Good Corporate Governance is unable to moderate the influence of profitability and leverage on tax avoidance. Additionally, Good Corporate Governance is able to moderate and strengthen the influence of transfer pricing on tax avoidance.
Pengaruh Kepuasan Kerja dan Motivasi Kerja Terhadap Kinerja Karyawan Housekeeping pada PT. Telkom Property Medan Karin Amanda; Sari, Tika Nirmala
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 1 (2026): Edisi Januari 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i1.2281

Abstract

This study aims to analyze the influence of store atmosphere, location, and promotion on consumer purchase decisions at Eiger Adventure Store Medan Marelan. The research objectives are: (1) to identify and analyze the partial influence of store atmosphere on consumer purchase decisions; (2) to identify and analyze the partial influence of location on consumer purchase decisions; (3) to identify and analyze the partial influence of promotion on consumer purchase decisions; and (4) to identify and analyze the simultaneous influence of store atmosphere, location, and promotion on consumer purchase decisions. This research applies a quantitative approach with a causal associative design. The sample consists of 120 respondents selected using accidental sampling. Data were collected through questionnaires and analyzed using multiple linear regression with partial (t) and simultaneous (F) tests. The results show that, partially, store atmosphere does not have a significant effect on purchase decisions, location has a positive and significant effect, while promotion does not have a significant effect. However, simultaneously, all three variables significantly influence consumer purchase decisions. These findings emphasize that store location plays a crucial role in influencing purchase decisions, while improvements in store atmosphere and promotion strategies are necessary to enhance consumer attraction and loyalty.
Pengaruh Lokasi,Harga dan Word of Mouth Terhadap Keputusan Pembelian pada Pesenjama Coffee Medan Nurhasanah Putri; Roni, Shofan
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 1 (2026): Edisi Januari 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i1.2283

Abstract

This study aims to determine the influence of location, price, and Word of mouth on purchasingdecisions at Pesenjama Coffee Medan. The background of this research is based on the increasinglyintense competition in the culinary business, particularly in the Marelan Raya area, as well as thedecline in Pesenjama Coffee’s sales during the 2020–2024 period. This research uses a quantitativemethod with an associative approach. The population consists of all Pesenjama Coffee consumers,while the sample was determined using data were collected through questionnaires and analyzedusing multiple linear regression with The assistance of SPSS.The results indicate that partially, thelocation variable has a positive and significant effect on purchasing decisions. The price variablealso has a positive and significant effect on purchasing decisions. Likewise, Word of Mouth has apositive and significant effect on purchasing decisions. Simultaneously, location, price, and Wordof Mouth have a positive and significant influence on purchasing decisions at Pesenjama CoffeeMedan.It can be concluded that consumer purchasing decisions at Pesenjama Coffee are stronglyinfluenced by a strategic and accessible location, prices that are in line with quality and consumerpurchasing power, as well as positive word of mouth formed through customer experiences. Thisresearch is expected to serve as an evaluation material for Pesenjama Coffee’s management informulating more effective marketing strategies to increase consumer purchase intention.

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