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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 234 Documents
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Pengaruh CAR, LDR dan NPL Terhadap Profitabilitas Bank BUMN Indonesia Periode 2019–2024 Sherly Putri J; Soritaon; Dudi Hendaryan
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 2 (2026): Edisi Mei 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i2.2703

Abstract

The profitability of state-owned banks plays an important role in maintaining the stability of the national financial system, particularly during periods of crisis and post-pandemic economic recovery. A bank’s ability to generate profit serves as a key indicator in assessing the effectiveness of asset management, capital adequacy, liquidity, and credit risk management. This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Non-Performing Loan (NPL) on Return on Assets (ROA) in state-owned banks during the 2019–2024 period. The research employed a quantitative approach using panel data regression analysis to examine the relationship between CAR, LDR, NPL, and ROA. The sample consisted of four state-owned banks listed on the Indonesia Stock Exchange with a total of 24 observations. The results indicate that CAR, LDR, and NPL partially and simultaneously do not have a significant effect on ROA. The coefficient of determination of 10.57% suggests that other factors, such as operational efficiency and macroeconomic conditions, play a more dominant role in influencing bank profitability
Pengaruh Pembiayaan Syariah, Rata-Rata Lama Sekolah dan PDRB di Pulau Sumatera 2015-2024 Nadya Nafisha; Haikal Rahman; Eko Wahyu Nugrahadi; Dita Eka Pertiwi Sirait; Zulkarnain Siregar
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 2 (2026): Edisi Mei 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i2.2729

Abstract

Economic inequality in Sumatra remains an important issue in regional development, as reflected in disparities in income distribution across provinces. This inequality is presumed to be influenced by various factors, including access to financing, education levels, and regional economic performance. This study aims to analyze the effect of Islamic financing, average years of schooling, and Gross Regional Domestic Product (GRDP) per capita on economic inequality across 10 provinces in Sumatra during the period 2015–2024. The research employs a quantitative approach using panel data regression with the Common Effect Model, and data processing is conducted using EViews software to examine the relationships among variables. The results indicate that Islamic financing, average years of schooling, and GRDP per capita do not have a significant effect on economic inequality, either partially or simultaneously. The coefficient of determination of 2.33% suggests that the variables in the model explain only a small portion of the variation in economic inequality, while the remaining 97.67% is influenced by other factors outside the model. These findings imply that reducing economic inequality in Sumatra requires a more comprehensive approach by incorporating additional relevant variables.
Pengaruh Store Ambience, Harga dan Food Quality Terhadap Keputusan Pembelian Pelanggan pada Bisnis Coffeshop Nur Windi Nabilah; Tika Nirmala Sari
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 2 (2026): Edisi Mei 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i2.2286

Abstract

This study aims to analyze the influence of store ambience, price, and food quality on customer purchasing decisions in coffee shops. This study uses a quantitative method with an associative approach. The research was conducted at Rahasia Coffee and Space and Katana Coffee, located in the Marelan district of Medan. The sampling technique used was purposive sampling with calculations using the Lemeshow formula, resulting in a sample size of 120 respondents. Data were collected through questionnaires distributed to customers who met the research criteria. The data was processed using SPSS software. The results of the t-test showed that for the store ambience variable, the t-value was > t-table (3.963 > 1.980), which means that the Store Ambience variable (X1) had a positive and significant partial effect on purchasing decisions (Y). The price had a t-value > t-table (2.406 > 1.980) which means that the Price variable (X2) has a positive and significant partial effect on purchasing decisions (Y), and food quality has a t-value > t-table (2.550 > 1.980), which means that the Food Quality variable (X3) has a positive and significant partial effect on purchasing decisions (Y). Furthermore, the results of the F test show that f count > f table (21.843 > 2.68) and the significance value < 0.05 (0.000 < 0.05), which means that the three independent variables, namely store ambience, price, and food quality, simultaneously influence and significant on purchasing decisions Customers of Rahasia Coffee and Space and Katana Coffee.
Analisis Dampak Kualitas Produk, Promosi dan Brand Image Terhadap Loyalitas Konsumen Teh Botol Sosro di Kota Medan Nur Fatdillah; Tika Nirmala Sari
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 2 (2026): Edisi Mei 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i2.2289

Abstract

This study aims to analyze the impact of Product Quality, Promotion and Brand Image on Consumer Loyalty of Teh Botol Sosro in Medan City. This study uses a quantitative method with an associative approach. The location of this study was conducted in five sub-districts in Medan City, namely: Medan Marelan, Medan Belawan, Medan Deli, Medan Area and West Medan. The sample collection technique used was Purposive Sampling using the Lameshow formula with a sample size of 120 respondents. The results of the study indicate that partially Product Quality does not have a positive and significant effect on Consumer Loyalty with a t-count value < t-table of 0.861 < 1.980. Promotion partially has a significant and positive effect on Consumer Loyalty with a t-count value < t-table of 2.407 > 1.980. Brand Image has a positive and significant effect on Consumer Loyalty with a t-count value < t-table of 6.638 > 1.980. Furthermore, the results of the F test show that the quality of promotional products and brand image simultaneously have a positive and significant effect on Consumer Loyalty of Teh Botol Sosro in Medan City with a calculated F value < F table of 2.407 > 1.980
Pengaruh Leverage, Profitabilitas, dan Ukuran Perusahaan Terhadap Nilai Perusahaan dengan Kebijakan Dividen Sebagai Variabel Moderasi Pada Perusahaan Sektor Consume Non Cylicals yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2024 Abellia Nababan; Rizki Fillhayati Rambe
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 2 (2026): Edisi Mei 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i2.2698

Abstract

This research aims to analyze the effect of Leverage, Profitability, and Firm Size on Firm Value with Dividend Policy as a moderating variable in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. Firm Value is one of the important indicators that reflects shareholders’ welfare and investors’ perceptions of the company’s future prospects. Factors such as Leverage, Profitability, Firm Size, and Dividend Policy are expected to influence the increase or decrease in Firm Value. This research employed a quantitative approach with a descriptive method. The data used were secondary data obtained from the companies’ annual financial statements. The sampling technique used purposive sampling, resulting in 27 companies with six years of observation as the research sample. The data analysis methods used were multiple linear regression analysis and Moderated Regression Analysis (MRA) or interaction testing with the assistance of IBM SPSS Statistics 26 software. The results showed that Leverage had a positive and significant effect on Firm Value. Profitability and Firm Size had a negative and significant effect on Firm Value. Meanwhile, Dividend Policy was unable to moderate the effect of Leverage, Profitability, and Firm Size on Firm Value in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange during the 2019–2024 period.
Analisis Pengaruh Human Capital dan Efisiensi Biaya terhadap Profitabilitas Perusahaan melalui Kinerja Keuangan Suginam; Dewi Sarifah Tullah; Azwansyah Habibie; Rizky Indra Saputra
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 2 (2026): Edisi Mei 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i2.3044

Abstract

This study aims to analyze the effect of Human Capital and Cost Efficiency on Corporate Profitability through Financial Performance as an intervening variable. The research employed a quantitative approach using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method. The research objects consisted of companies listed on the Indonesia Stock Exchange with a total of 25 company respondents. The results indicated that Human Capital had a positive and significant effect on Financial Performance with a coefficient value of 0.651, while Cost Efficiency had a positive effect of 0.582 on Financial Performance. Furthermore, Financial Performance was proven to have a significant effect on Profitability with a coefficient value of 0.721. The mediation effect test results demonstrated that Financial Performance significantly mediated the relationship between Human Capital and Cost Efficiency on Profitability. In addition, the model evaluation results showed that all research indicators were declared valid and reliable based on loading factor, AVE, Composite Reliability, and Cronbach’s Alpha values that met SEM-PLS standards. This study indicates that improving the quality of human resources and operational cost efficiency can enhance corporate financial performance, which subsequently impacts sustainable profitability improvement.
Pengaruh Rotasi Auditor, Audit Tenure, dan Ukuran KAP terhadap Kualitas Audit Dimoderasi Audit Fee Ronid Ramadhan; Mhd. Karya Satya Azhar
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 2 (2026): Edisi Mei 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i2.2232

Abstract

This study aims to determine the effect of auditor rotation, audit tenure, and public accounting firm size on audit quality with audit fees as a moderating variable, in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. This study study quantitative method using a population of manufacturing companies in the consumer goods industry listed on the IDX. Sampling using purposive sampling technique so that the number of samples in this study was 370. The data analysis used is moderated regression analysis (MRA) with the EViews 12 data processing application. The results of the study show that auditor rotation does not affect audit quality, audit tenure does not affect audit quality, while the size of the public accounting firm has a positive effect on audit quality. In addition, audit fees cannot moderate the effect of auditor rotation on audit quality, audit fees cannot moderate the effect of audit tenure on audit quality, and audit fees cannot moderate the effect of the size of the public accounting firm on audit quality.
Pengaruh ROA, DER, dan Opini Audit terhadap Audit Delay Dimoderasi Reputasi KAP Ariya Maulana Bakri; Liza Novietta
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 2 (2026): Edisi Mei 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i2.2296

Abstract

The research aims to determine the return on assets (ROA), debt to equity ratio (DER), and audit opinion on audit delay with the reputation of the Public Accounting Firm as a moderating variable in the study of consumer goods industry companies with the food and beverage sub-sector listed on the Indonesian Stock Exchange for the period 2019-2023. The sample selection method used is purposive sampling. The total observations in this study were 255 samples with 5 years of observation consisting of 51 companies. The data analysis technique used in this study is moderation analysis using moderated regression analysis. The research results found that return on assets, debt-to-equity ratio, and audit opinion influenced audit delay. Furthermore, the reputation of the public accounting firm did not moderate the influence of ROA, DER, and audit opinion on audit delay.
Insentif Dan Kompetensi Sebagai Kunci Keunggulan Kinerja Karyawan Sikumbang Muharmansyah; Sinuhaji Yose Andre; Siddik Ega
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 2 (2026): Edisi Mei 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i2.2696

Abstract

This study analyzes the influence of incentives and competence on employee performance at the Serdang Indah Mandiri Savings and Loan Cooperative (KSP) in Medan City. Using a quantitative approach with an explanatory survey design, the study involved 85 employees as respondents through a saturated sampling technique. Data were collected using a structured questionnaire with a Likert scale and analyzed using multiple linear regression with SPSS 29.0. The results showed that: (1) incentives had a positive and significant effect on employee performance with a t-count of 4.213 > t-table 1.96 (p <0.001); (2) competence had a positive and significant effect on employee performance with a t-count of 3.784 > t-table 1.96 (p <0.001); and (3) incentives and competence simultaneously had a significant effect on employee performance with an F-count of 37.487 > F-table 3.11 (p <0.001). The research model was able to explain 56.6% of the variation in employee performance (R² = 0.566).
Pengaruh Labelisasi Halal, Citra Merek, dan Kesadaran Halal terhadap Keputusan Pembelian Produk Makanan Kemasan Impor (Studi pada Mahasiswa di Kota Medan) Salman Munthe
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 2 (2026): Edisi Mei 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i2.3063

Abstract

Consumer purchase decisions regarding imported packaged food products are an important aspect influenced by the interaction between global marketing appeal and adherence to religious values. This study aims to explore the influence of halal labeling, brand image, and halal awareness on the purchase decisions of imported packaged food products among university students in Medan. Utilizing a quantitative approach with a sample of 100 student respondents and applying multiple linear regression analysis, this study finds that halal labeling, brand image, and halal awareness partially and simultaneously have a significant impact on purchase decisions. The results indicate that brand image has the most dominant positive influence, highlighting the strong exposure of global trends and lifestyles among university students in the short term. However, the presence ofofficial halal labeling and high consumer halal awareness are also proven to have a significant influence, acting as crucial screening instruments in providing spiritual security and mitigating doubts regarding foreign products. This study also highlights the importance of credible halal certification and information transparency from manufacturers to minimize uncertainty in the imported product market and support the protection of Muslim consumers.

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