cover
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)
ISSN : -     EISSN : 2774809X     DOI : https://doi.org/10.47065/jamek.v2i2
Core Subject : Economy,
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
Articles 209 Documents
Strategi Pengembangan UMKM Berbasis Pengetahuan Khas Perempuan Melalui Konsep Micro-Franchise di Kota Kendari Limbong, Diamond; Astriwati; Mumpuni, Ayuningtyas Putri; Nurhayati, Ami; Maimuna, Yuni
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.v6i1.2476

Abstract

This study aims to analyze the effect of women’s distinctive knowledge on the development of Micro, Small, and Medium Enterprises (MSMEs), with the micro-franchise concept serving as a mediating variable in Kendari City. The research employs a quantitative approach using a survey method. The population consists of women-owned MSMEs in Kendari City, with a sample of 32 respondents selected through purposive sampling based on criteria that the MSMEs utilize local knowledge in their business activities. Data analysis techniques include validity and reliability testing, multiple linear regression analysis, and the Sobel test to examine the mediating role of the micro-franchise concept. The results indicate that women’s distinctive knowledge has a positive and significant effect on the adoption of the micro-franchise concept, but does not have a significant direct effect on MSME development. In contrast, the micro-franchise concept has a positive and significant effect and is able to mediate the relationship between women’s distinctive knowledge and MSME development. These findings suggest that women’s distinctive knowledge requires a structured business management mechanism in order to generate a tangible impact on the development strategies of women-owned MSMEs based on local potential
Pengaruh Kualitas Pelayanan, Keterjangkauan Harga dan Promosi Terhadap Kepuasan Pelajar Pengguna GoCar Hemat Cianjur Bila, Neng Mutiara Salsabila; Maulana, Mochamad Afrizal
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.v6i1.2520

Abstract

The development of application-based transportation services has influenced consumer behavior, including students who are a potential user segment. However, differences in service quality, price affordability and promotional strategies for GoCar Hemat services often give rise to complaints that have the potential to reduce user satisfaction. This study aims to analyze the influence of service quality, price and promotion on the satisfaction of GoCar Hemat users among high school students in Cianjur District. The study uses a quantitative approach with a survey method through a questionnaire of 100 respondents selected using purposive sampling based on specific criteria and analyzed using multiple linear regression with the help of SPSS version 31. The results show that service quality, price affordability and promotion have a positive and significant effect on consumer satisfaction, with price affordability being the dominant factor. The three variables simultaneously contribute 79.9% to consumer satisfaction, while 20.1% is influenced by other factors outside the model. These findings emphasize the importance of improving service quality, affordable pricing strategies and targeted promotions in enhancing customer satisfaction, particularly among the student segment in non-metropolitan areas. This study is expected to provide practical contributions to Gojek's management and academic references for the development of online transportation service marketing studies
Pengaruh Keberagaman Gender, Ukuran Dewan, dan Profitabilitas Terhadap Cash Holding Agnasta, Nadine Nabila; Sutrisno, Bambang
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.v6i1.2529

Abstract

This study aims to analyze the effect of board of commissioner gender diversity, board size, and profitability oncash holdings in transportation and logistics companies listed on the Indonesia Stock Exchange. This research is a quantitative study by using secondary data. The population used consists of 37 companies that have beenconsistently listed on the Indonesia Stock Exchange over the past 5 years. The sampling technique employed was purposive sampling, yielding a sample of 21 companies. The method used is panel regression analysis, with dataprocessing using Stata 17 software. Model determination uses the Chow test, Hausman test, Lagrange multiplier test, hypothesis test, partial test, and coefficient of determination. The results show that board of commissioner gender diversity and board size have a positive effect but insignificant on cash holdings, while profitability shows a positive and significant effect on cash holdings. These findings imply for corporate financial managers and investors to focus not only on quantitative aspects of corporate governance but also on performance and cash management strategies to generate profits and strengthen cash positions optimally.
Pengaruh Literasi Keuangan, Kontrol Diri, dan Sosialisasi Keuangan Terhadap Perilaku Menabung Fitriana, Devi Widya; Maulida, Alfiatul; Sari, Pristin Prima
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.v6i1.2532

Abstract

This study was conducted to examine the partial and simultaneous effects of financial literacy, self-control, and financial socialization on the saving behavior of Generation Z in Yogyakarta. The study used a quantitative approach with an associative design. Data collection was carried out using an online questionnaire distributed to 400 respondents from the total population of Generation Z in Yogyakarta. The sampling technique used nonprobability sampling with purposive sampling. The data were analyzed using IBM SPSS Statistics software version 26. The test results showed that: (1) financial literacy had a positive and significant effect on saving behavior. (2) self-control had a negative and significant effect on saving behavior. (3) financial socialization had a positive and significant effect on saving behavior. (4) the three independent variables simultaneously have a significant effect on saving behavior.
Pengaruh Carbon Emission Disclosure, Profitabilitas dan Komite Audit Terhadap Kualitas Laba Damayanti, Novita Dwi
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.v6i1.2542

Abstract

Studi ini bertujuan untuk melihat pengaruh antara carbon emission disclosure, profitabilitas dan komite audit terhadap kualitas laba. Penelitian ini menggunakan model penelitian kuantitatif dengan jenis data berasal dari laporan keuangan perusahaan konstruksi tahun 2022-2024 yang ada di Bursa Efek Indonesia (BEI). Sampel yang digunakan sejumlah 62 perusahaan yang diperoleh menggunakan Teknik purposive sampling. Adapun metode analisis data yang digunakan adalah Analisis Regresi Berganda melalui olah data SPSS. Hasil studi menunjukkan bahwa variabel carbon emission disclosure dan komite audit tidak memiliki pengaruh apapun terhadap kualitas laba. Di sisi lain, variabel profitabilitas memiliki pengaruh negatif signifikan terhadap kualitas laba.
Analisis Penerapan Sistem Informasi Akuntansi Berbasis Website dalam Pengelolaan Keuangan pada Perusahaan Manufaktur Nur Azizah
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.v6i1.2545

Abstract

This study aims to analyze the implementation of a web-based Accounting Information System (AIS) in financial management at a manufacturing company, with a case study at PT Hamifaro Jaya Lestari. The background of this research is based on the company’s initial condition which still relied on manual bookkeeping and spreadsheet assistance, resulting in several problems such as recording errors, data duplication, delays in financial reporting, limited access to financial information, and weak internal control. These conditions affected the effectiveness of cash flow monitoring and managerial decision-making processes.The research employed a qualitative method with a case study approach. Data collection techniques included in-depth interviews, direct observation of business processes, and documentation of financial records to obtain comprehensive and contextual data regarding conditions before and after system implementation. The analysis focused on cash receipt processes, cash disbursement procedures, financial report preparation, and internal control evaluation based on the COSO framework, which includes the control environment, risk assessment, control activities, information and communication, and monitoring.The results indicate that the implementation of a web-based AIS improves the accuracy and consistency of transaction recording, accelerates automated financial reporting, provides real-time financial information, and enhances transparency and accountability of financial data. In addition, the system increases operational efficiency through data integration across departments, reduces dependence on manual processes, and strengthens internal control through user access restrictions and audit trail features. Functional testing shows that the cash receipt, cash disbursement, reporting, and user management modules operate according to business needs. Therefore, a web-based AIS is considered an effective and feasible solution for improving financial management quality and supporting faster and more accurate managerial decision making
Pengaruh Islamic Corporate Governance dan Sustainability Report sebagai Penentu Nilai Bank Umum Syariah Arini, Arini
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.v6i1.2562

Abstract

This study aims to test the effects of Islamic Corporate Governance (ICG) and Sustainability Report (SR) on the value of Islamic banks. It also investigates financial performance, using Return on Assets (ROA) as a mediating variable. The research adopts a quantitative approach with a causal-explanatory design. Secondary data are employed, consisting of annual reports and sustainability reports of Islamic banks in Indonesia for the period 2021–2024, obtained from the official websites of each bank. Samples were selected using purposive sampling with the criterion that banks are publicly listed Islamic banks that consistently report both annual reports and sustainability reports during the study period. Data analysis techniques include multiple regression to test the effects of the independent variables on the dependent variable and path analysis to examine the indirect effects through the mediating variable. The results indicate that Islamic Corporate Governance (ICG) has a negative and significant effect on the value of Islamic banks, implying that higher internal governance quality is associated with a significantly lower market value in the studied sample. Conversely, Sustainability Report (SR) has a positive and significant effect on the value of Islamic banks, suggesting that a greater emphasis on structure and resource practices enhances investors’ perception of the banks’ value. The mediation analysis via path analysis reveals that financial performance, as proxied by ROA, does not mediate the effects of ICG and SR on the value of Islamic banks. These findings offer implications for the management of Islamic banks and policymakers in reviewing governance practices, sustainability reporting, and resource allocation to enhance firm value
Jaringan Literatur tentang Keterlibatan Kerja: Analisis Kolaborasi, Titik Panas, dan Tema-Tema Baru yang Muncul Pulungan, Nurhamidah; Bahri, Syamsul; Hidayat, Rahmat
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.v6i1.2591

Abstract

This study aims to map the development of the literature on work engagement through a bibliometric approach based on network analysis using VOSviewer software. Work involvement is an important concept in human resource management because it is directly related to employee welfare, individual performance, and workforce retention. This study uses scientific publication data taken from the Google Scholar database with an analysis period of 2021-2025. The analysis was carried out with four main approaches, namely publication development analysis, keyword mapping (co-occurrence analysis), cluster-based mapping, and Google Scholar Rank mapping. The results of the study show that the topic of work engagement has increased significantly in the last two decades and has developed into a multidisciplinary field. The keyword mapping resulted in nine main clusters that represent the focus of global research, including supportive leadership, psychological well-being, and green work engagement. Meanwhile, the collaboration analysis shows the dominance of researchers from the Netherlands, Spain, and Canada who act as the center of knowledge networks. The findings also reveal the emergence of new themes such as digital engagement, hybrid work environment, and psychological safety. Overall, the results of this study provide a comprehensive overview of intellectual structures, collaborative relationships, and thematic evolution in work engagement research. These findings are expected to serve as a basis for further research and development of more adaptive and sustainable human resource management strategies.
Pengaruh Komunikasi Organisasi, Karakteristik Individu, Kemampuan Kerja dan Etika Kerja Terhadap Prestasi Kerja Karyawan Fachira, Haya; Ezzah Nahrisah; Arasy Ayu Setiamy
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.v6i1.2594

Abstract

The purpose of this study was to determine the effect of organizational communication, individual characteristics, work ability and work ethic on employee performance at PT. Nusantara Plantation IV. The type of research used in this study is an associative type. The sample used is the employees of PT. Perkebunan Nusantara IV Medan with a total of 175 respondents. In this study researchers used primary data sources. The data collection technique in this study was a questionnaire. The data analysis technique used in this research is multiple linear regression test. Based on the results of the study it was found that organizational communication significantly influences employee performance, individual characteristics variables significantly influence employee performance, work ability variables significantly affect employee performance, and work ethic variables significantly influence employee performance as well as organizational communication variables. Individual characteristics, work abilities and work ethics of employees at PT. Perkebunan Nusantara IV jointly has a positive and significant effect on the performance of employees of PT. Perkebunan Nusantara IV Medan, thus the proposed hypothesis is proven.