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INDONESIA
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
ISSN : -     EISSN : 2774888X     DOI : 10.37481/jmeb
Core Subject : Economy, Science,
RUANG LINGKUP (Scope) Lingkup Ilmu Ekonomi Lingkup Ilmu Manajemen Lingkup Ilmu Akuntansi Lingkup Ilmu Bisnis FOKUS (Focus) Keuangan, Perbankan dan Pasar Modal Konvensional Pembangunan Ekonomi (Ekonomi Makro dan Mikro) Manajemen Keuangan Manajemen SDM Manajemen Pemasaran Pajak Audit Keuangan, Perbankan dan Pasar Modal Syariah Kewirausahaan E-Commerce
Articles 390 Documents
Analisis Pengaruh Cultural Heritage, Responsiveness dan Communication terhadap Revisit Intention ke Destinasi Wisata Eks Kamp Pengungsi Vietnam di Batam dengan Tourist Satisfaction sebagai Variabel Mediasi Kurniawan, Robby; Yessyana, Yessyana
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.922

Abstract

Tourists always want to feel a unique experience, be it tourist attractions, culture and history in any country. That way, cultural tourism of an area can be an interest for tourists visiting the place. The purpose of this study is to determine the influence of cultural heritage, responsiveness, communication on tourist satisfaction on revisit intention which can help tourism business actors in designing and determining strategies to encourage consumer decisions to visit again. The target of this study is tourists who have visited tourist destinations of former Vietnamese refugee camps. To reach many respondents, the author uses a google form which is then disseminated using social media. The data obtained used 5 indicators that included demographics, value of cultural relics of the destination, response, communication, travel satisfaction and intention to visit again. The results of this study show that cultural heritage, responsiveness and communication have a significant effect on tourist satisfaction simultaneously but from the results of the T cultural heritage test shows that it does not have a significant effect on tourist satisfaction. Likewise, the effect of tourist satisfaction on revisit intention shows significant results. Overall, the discovery of these results can help tourist destinations of the Former Vietnamese Refugee Camp to design strategies and improve their quality so that they can develop into better known tourist destinations.
Pengaruh Financial Stability, External Pressure dan Operational Risk terhadap Pendeteksian Kecurangan Laporan Keuangan Putri, Kendra Aulia Husna; Astuti, Christina Dwi
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.923

Abstract

This study aims to examine the effect of financial stability, external pressure, and operational risk on fraudulent financial statements. The population in this study are 27 Banking companies listed on the Indonesian Stock Exchange (IDX) website in the 2019-2022 period. The sample in this study was selected based on the purposive sampling method. Based on predetermined criteria, a total observations of 108 was obtained. The analytical technique used in this study was multiple linear regression. The results of the analysis show that financial stability has a positive effect on fraudulent financial statements, external pressure has no effect on fraudulent financial statements, and operational risk has no effect on fraudulent financial statements.
Pengaruh Carbon Emission Disclosure terhadap Nilai Perusahaan dengan Kinerja Lingkungan sebagai Variabel Moderasi (Studi pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022) Shafira, Tastafti Mauliana
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.925

Abstract

Carbon Emission raises public awareness about the negative impacts resulting from corporate activities. Pressure and demands from various parties are expected to influence the company's image and performance in the future. Information regarding the company's environmental performance will be an important consideration for investors in making investment decisions. This study aims to examine the impact of Carbon Emission Disclosure and environmental performance on the value of energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022. The data analysis method uses panel data regression analysis and moderation regression analysis with Eviews software, involving several stages of testing. Based on the analysis results, a significant negative impact was found between the level of carbon emission disclosure and the company’s value. Although the current environmental performance does not show a significant effect on the company’s value, companies still need to optimize their environmental performance. Improving environmental performance can contribute to a better company image and potential long-term benefits that may not yet be directly reflected in the current company value.
Pengaruh Pengungkapan Kinerja Keberlanjutan, Efisiensi Operasional dan Leverage terhadap Stabilitas Keuangan Katiandagho, Intishar Ghinawijaya; Dewi, R Rosiyana
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.927

Abstract

This study aims to test and analyze the impact of Sustainability Dimension Disclosure consisting of Economic Dimension, Social Dimension, and Environmental Dimension as well as Operational Efficiency and Leverage on the Financial Stability of Energy Sector Companies in Indonesia. The assessment of the quality of the hunting dimension is carried out using the POJK Number 51 / POJK.03 / 2017 assessment index, Operational Efficiency is obtained by looking at the proportion of operational expenses to operational income while Leverage is obtained using the DAR calculation. This study is based on an analysis of panel data on the desire performance indicators and financial data of 65 Energy Sector Companies listed on the Indonesia Stock Exchange during 2021-2023. All data are obtained from the Sustainability Report and Integrated Annual Report, while financial data are obtained from the Financial Statements. The results found that Disclosure of Economic, Social, and Environmental Dimensions as well as Operational Efficiency have no effect on Financial Stability, but Leverage has a significant negative effect on Financial Stability.
Pengaruh Manajemen Aset, Kinerja Lingkungan dan Struktur Modal terhadap Kinerja Keuangan Sianturi, Lasmaria Trianti; Purwatiningsih, Purwatiningsih
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.929

Abstract

This research aims to analyze the asset management, environmental performance, capital structure on financial performance in energy sector companies listed on the IDX for the 2018-2022 period. The total research population was 73 samples taken from 7 energy sector companies over a 5 year period energy companies listed on the IDX using a purposive sampling method. Research data was analyzed using panel data regression analysis. This research obtained using Eviews 12 shows that the simultaneous variables of asset management, environmental performance, capital structure have a significant effect on financial performance. Partially, aset management have a significant effect on financial performance, environmental performance has no a significant effect on financial performance, and capital structure has no a significant effect on financial performance.
Pengaruh Sales Growth, Leverage, dan Deferred Tax Expense terhadap Tax Avoidance (Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclical yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022) Apriyanto, Muhammad Sesar; Purwatiningsih, Purwatiningsih
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.930

Abstract

This research aims to analyze the influence of Sales Growth, Leverage, and Deffered Tax Expense on Tax Avoidance in Non-Cyclical Consumer Sector companies listed on the Indonesia Stock Exchange (BEI) for the period 2018 to 2022. The sampling technique was purposive sampling to obtain a sample as many as 50 companies. The data used in this research is secondary data in the form of financial reports from each company that has been used as a research sample. The panel data regression method was used as the research methodology in this study. Analysis of research results using the help of Eviews 12 software. The research results show that simultaneously Sales Growth, Leverage, and Deffered Tax Expense influence Tax Avoidance. Partially, Sales Growth has no effect on Tax Avoidance, Leverage has an effect on Tax Avoidance, and Deffered Tax Expense has no effect on Tax Avoidance.
Pengaruh Kebijakan Dividen, Keputusan Pendanaan, dan Kualitas Laba terhadap Nilai Perusahaan Kurniawan, Ginta Widya; Sunarto, Sunarto
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.931

Abstract

This study aims to examine the effect of dividend policy, funding decisions, and earnings quality on firm value. This study uses the dependent variable of firm value and the independent variables of dividend policy, funding decisions, and earnings quality. The population in this study are non cyclical consumer sector companies listed on the Indonesia Stock Exchange peride 2018-2022. The total population or companies in the non-cyclical consumer sector is 113 companies. From this population, purposive sampling technique is used with several criteria to determine a sample of 12 companies. The data analysis technique in this study uses eviews 9 which includes descriptive statistical tests, panel data model analysis, classical assumption tests and hypothesis testing. Based on the test results, it proves that dividend policy, funding decisions, and earnings quality simultaneously affect firm value. Partially, dividend policy affects firm value, funding decisions have no effect on firm value, earnings quality has no effect on firm value.
Pengaruh Capital Expenditure, Risiko Keuangan dan Pertumbuhan Penjualan terhadap Nilai Perusahaan Nurlatifah, Nurlatifah; Purwatiningsih, Purwatiningsih
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.932

Abstract

This study aims to analyze the effect of capital expenditure, financial risk and sales growth on company value in energy companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. This study uses a purposive sampling method with a population of 76 companies and 8 energy companies were obtained as samples with an observation period of 5 years. The data used in this study are secondary data obtained from www.idx.co.id and from the websites of each company. The data analysis method used is quantitative data using panel data regression analysis using the E-views 12 tool. This study shows that Capital Expenditure, Financial Risk and Sales Growth have a simultaneous effect on Company Value. The results of this study indicate that Capital Expenditure partially does not affect company value, but Financial Risk and Sales Growth partially affect company value.
Peran Brand Image, Harga, dan Kualitas Produk pada Loyalitas Pelanggan Kosmetik Mother of Pearl Septiawan, Dwiki; Octasylva, Annuridya Rosyidta Pratiwi; Vindiana, Afina Putri; Tampubolon, Edward S.
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.943

Abstract

This study aims to analyze the influence of brand image, price, and product quality on customer loyalty towards the Microblur Translucent Loose Powder product from the brand Mother of Pearl by Tasya Farasya. Data was collected through questionnaires distributed to customers using the product. Data analysis was performed using linear regression methods to test the proposed hypotheses. The results of the study indicate that brand image does not have a significant influence on customer loyalty, with a t-statistic value of 1.219, which is less than the critical value of 1.996, and a p-value of 0.223, which is greater than 0.050. Conversely, the variables of price and product quality show a significant influence on customer loyalty. The price has a t-statistic value of 2.392, which is greater than the critical value of 1.996, and a p-value of 0.017, which is less than 0.050. Product quality also shows a significant influence, with a t-statistic value of 2.005, which is greater than the critical value of 1.996, and a p-value of 0.045, which is less than 0.050. Based on these results, it can be concluded that in the customer loyalty model, the variables of price and product quality have a significant influence, while brand image does not have a significant influence on customer loyalty towards the Microblur Translucent Loose Powder product from the brand Mother of Pearl by Tasya Farasya.
Analisis Praktik Esg Bank First Mover on Sustainable Finance Pangaribuan, Clara Marshella Pitauly; Idrianita, Idrianita
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.944

Abstract

In the era of globalization and digitalization, attention to Environmental, Social, and Governance (ESG) issues has become increasingly relevant in the banking sector. OJK Regulation No. 51/POJK.03/2017 encourages banks to consider ESG aspects in their operations, aligning with Indonesia's commitment to sustainable development goals. This study explores the implementation of ESG among first mover banks through the Triple I approach (Intention, Integration, Implementation) and its impact on financial performance and bank reputation. A quantitative descriptive method was employed using secondary data from the annual reports of first mover banks listed on the Indonesia Stock Exchange (2019-2023). The results indicate a strong commitment to sustainability, ESG integration in operations, and tangible implementation efforts. Positive impacts include increased profitability, enhanced reputation, higher customer loyalty, and reduced reputational risks. First mover banks can lead in sustainability, delivering positive outcomes for society and the environment while enhancing financial performance.