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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
Pengaruh Tax Planning, Aset Pajak Tangguhan, dan Tax Avoidance terhadap Manajemen Laba (Studi Empiris pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2022) Puspito, Giovani Wibisono Chandra; Karlina, Lilis
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.v4i3.946

Abstract

This research discusses the influence of tax planning, deferred tax assets, and tax avoidance on earnings management, focusing on companies in the food and beverage sub-sector. The purpose of this study is to determine the simultaneous impact of tax planning, deferred tax assets, and tax avoidance on earnings management, as well as the partial influence of tax planning on earnings management, deferred tax assets on earnings management, and tax avoidance on earnings management. The chosen method for this study is a quantitative descriptive research method. The data used is secondary data, collected using documentation techniques. The sampling technique was conducted using purposive sampling based on criteria determined by the researcher. The data obtained were then analyzed using descriptive statistical analysis methods, panel data models, panel data regression model selection tests, classical assumption tests, panel data regression tests, and hypothesis tests. The research concludes that, simultaneously, tax planning, deferred tax assets, and tax avoidance influence earnings management. Partial testing concludes that tax planning does not affect earnings management, deferred tax assets significantly affect earnings management, and tax avoidance does not affect earnings management.
Pengaruh Financial Distress, Intensitas Asset Tetap dan Sales Growth pada Tax Avoidance pada Perusahaan Consumer Non-Cyclicals Sub Sektor Food and Beverage Tahun 2019 - 2022 Uliganda, Ruth Maria; Hermi, Hermi
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.v4i3.953

Abstract

Tax Avoidance is a commonly observed phenomenon. The government has made various efforts to suppress Tax Avoidance, but it still faces many challenges. This research aims to examine financial distress, fixed asset intensity, and sales growth in relation to Tax Avoidance. The research focuses on companies in the consumer non-cyclicals subsector of food and beverage listed on the Indonesia Stock Exchange during the period from 2019 to 2022. The research method employed is descriptive research with a quantitative approach. Purposive sampling is used as the sampling technique. Based on predefined criteria, a total of 50 companies from the consumer non-cyclicals subsector of food and beverage listed on the Indonesia Stock Exchange during the period 2019 to 2022 were selected. The data analysis techniques used in this research include descriptive analysis, classical assumption tests, coefficient of determination tests, and hypothesis testing. The research findings indicate that financial distress has a positive effect on Tax Avoidance. Additionally, fixed asset intensity also has a positive effect on Tax Avoidance. Meanwhile, sales growth shows a positive influence on Tax Avoidance
Pengaruh Emotional Marketing pada Iklan Online terhadap Purchase Intention melalui Brand Awareness (Studi Kasus: Marketplace Shopee Indonesia) Henni, Carmel Novella; Sondari, Mery Citra
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.v4i3.958

Abstract

Digitalization has given Indonesia the opportunity to become the sixth country with the largest number of start-ups in the world. However, only 10% of start-ups survive in Indonesia due to failed marketing. Therefore, this research is presented to analyze emotional marketing as a marketing strategy that can be considered to overcome this problem, where emotions are believed by many experts to be the trigger for 95% of purchase intentions in the Indonesian e-commerce industry. The data collected came from 233 samples who had seen Shopee advertisements, which were then processed using PLS SEM with Smartpls 4.0 software. Based on this research, it was found that emotional marketing has a significant effect on purchase intention, emotional marketing has a significant effect on brand awareness, brand awareness has a significant effect on purchase intention, and emotional marketing has a significant effect on purchase intention through brand awareness. This research contributes to updating knowledge related to emotional marketing in the Indonesian e-commerce industry and can be used by start-ups in their efforts to implement emotional marketing strategies in their marketing activities.
Pengaruh Brand Ambassador dan Pesan Iklan terhadap Minat Beli di Tokopedia Hamzah, Darryl Pratama Arman; Kusnanto, Danang
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.v4i3.969

Abstract

This research aims to find out, analyze and explain the phenomenon regarding the Ambassador brand and advertising messages regarding buying interest on Tokopedia on Instagram social media. This research uses quantitative methods with descriptive and verification analysis. Sampling in this study used nonprobability sampling with purposive sampling of 349 respondents, namely Tokopedia followers on Instagram social media. The data analysis tools used are path analysis techniques and scale range analysis with the help of SPSS. The research results show that the image of the Ambassador brand, advertising messages and purchase interest on Tokopedia are considered good. A fairly strong correlation exists between the Ambassador brand and advertising messages with a coefficient value of 0.405. Partially, the Brand Ambassador variable affects the purchase interest variable by 9.15% and the message advertising variable affects purchase interest by 47.87%. Meanwhile, for simultaneous testing, the Ambassador brand and message advertising significantly affected purchase interest by 57.02% and the remaining 42.98% was influenced by other variables not examined in this research.
Usulan Strategi Pemasaran untuk Meningkatkan Keputusan Pembelian Kersen Patisserie Wardi, Putri Amalia; Ramdani, Rizal
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 3 No. 3 (2023): 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.v3i3.1002

Abstract

Current business developments require business owner to pay more attention to their business strategies and administration such as product quality and marketing by paying attention to consumer desires because of similar competing products requires companies to make their products more attractive compared to competing products. The food industry, type of business that continues to grow, such as cookies and dessert businesses. This study aims to determine a more effective marketing strategy to increasing sales at Kersen Patisserie. This study consists of 3 (three) independent variables, namely business administration, marketing, and relationship marketing, and the dependent variable is purchasing decisions. The population of this study is Kersen Patisserie consumers. The data used are primary data obtained from 100 respondent samples. The data processed in this study used multiple linear regression analysis. Based on the results of statistical data analysis, the indicators in this study are valid and reliable variables. In the classical assumption test, there is no multicollinearity, and the data is normally distributed. The results of this study indicate that partially the marketing and relationship marketing variables have a significant effect on purchasing decisions. On the other hand, business administration partially does not affect purchasing decisions. Based on simultaneous results, it is proven that the business administration, marketing, and relationship marketing variables have a significant effect on purchasing decisions.
Analisis Bisnis Model Canvas pada Cafe Lawu Break Coffe and Nongki Tawangmangu Djong, Alexander Mario Retto
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 3 No. 3 (2023): 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.v3i3.1022

Abstract

This research uses a Business Model Canvas evaluation which aims to develop a business model at Cafe Lawu Break Tawangmangu which starts from the identification process then continues with a SWOT analysis of the nine elements of the Business Model Canvas. This research uses qualitative descriptive analysis with data collection techniques using in-depth interviews and testing the validity of the data by source triangulation. The results of the analysis carried out show that several elements of the business model can be improved and developed even better. Cafe Lawu Break has a clear value proposition, namely by providing good quality food and beverage services at friendly prices. However, the competition for a cafe or restaurant is so tight that it requires looking for various alternative ways to develop its business model so that it can continue to compete and be an option. 24-hour operational hours and other after-sales services can be provided to customers. It is necessary to use technological aspects in the purchase ordering system, such as using the Gofood, Grabfood or WA business applications and maximizing social media. It is also possible to use QRIS technology in ordering. Expansion of the business area for consumer capacity and vehicle parking is required. Cafe Lawu Break can also look at other market opportunities, such as serving meal package sales for both home and office scale.
Tata Kelola Pariwisata Berkelanjutan dengan Konsep Ekowisata Berbasis Kearifan Lokal Widyaningtyas, Widyaningtyas
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 3 No. 3 (2023): 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.v3i3.1033

Abstract

Ecotourism, an alternative kind of travel that places a higher priority on protecting the environment and the natural world by enhancing the ecology of a tourist destination, is promoted since improper management of tourism development can have unfavorable effects. The goal of this project is to leverage local knowledge to establish development plans for Ponggok Village as a freshwater tourist destination. The quantitative method was the research strategy employed in this investigation. The quantitative approach determines the best course of development given the features of Ponggok Village, Klaten, by utilizing the Importance Performance study (IPA) study to explain the relationship between performance levels and importance levels. The study's development path enhances performance on the most crucial elements and refers to the area's strength factor as a feature of the tourist attraction. In order to transform Ponggok Village into a freshwater ecotourism area based on local wisdom, three development directions have been formulated: (1) preserving and enhancing the ecosystem of the tourist attraction area in accordance with Ponggok Village's unique characteristics; (2) expanding the scope of tourism object management services by applying social norms and values; and (3) optimizing spatial and land planning at tourist attractions, which results in the formation of ecotourism area functions based on local wisdom.
Pengaruh Debt to Equity Ratio, Assets Growth dan Inventory Turnover terhadap Return on Assets Pada PT Hero Supermarket Tbk Periode 2012-2023 Yojana, Dery Hafizh Janitra; Priyanto, Aria Aji
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.v4i3.1036

Abstract

The purpose of this study is to examine the established hypothesis regarding the impact of the debt to equity ratio, asset growth, and inventory turnover on return on assets at PT Hero Supermarket Tbk for the period 2012-2023. The research method used is a quantitative approach with an associative problem formulation, which seeks to investigate the relationship between two or more variables. This method is employed to test and determine the effect of the debt to equity ratio, asset growth, and inventory turnover on return on assets, both partially and simultaneously, at PT Hero Supermarket Tbk for the period 2012-2023. The results of this study indicate that the debt to equity ratio does not affect return on assets. Asset growth does not affect return on assets. Inventory turnover does not affect return on assets. Furthermore, the debt to equity ratio, asset growth, and inventory turnover simultaneously do not affect return on assets.
Pengaruh Kesadaran Merek dan Citra Merek terhadap Minat Beli Konsumen Toko SRC di Kabupaten Sleman Damanik, Fransius Awaldo
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 3 No. 3 (2023): 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.v3i3.1039

Abstract

This study examines the impact of brand awareness and brand image on consumers' purchase intentions. SRC, a modern grocery store participating in the PT SRC Indonesia Sembilan (SRCIS) partnership program, aims to enhance the competitiveness of MSME grocery stores through business support and sustainability initiatives. The research employs multiple linear regression analysis, preceded by descriptive analysis and traditional assumption tests. The significance score of 0.008 reveals a positive and significant influence of brand awareness on consumers' purchase intentions at the SRC shop in Sleman Regency. A positive correlation exists between brand recognition and increased buying interest. Additionally, with a significance score of 0.000, brand image is shown to have a significant and favorable effect on consumers' purchase intentions at the SRC shop. A positive brand image leads to a proportional increase in consumers' purchase intentions. Overall, brand awareness and brand image together account for 55.7% of the influence on consumers' propensity to purchase at the SRC shop in Sleman Regency.
Pengaruh Omnichannel Marketing dan Product Assortment terhadap Minat Beli dan Keputusan Pembelian Konsumen UMKM FNB di Pandaan Lestari, Nisya Wahyu; Huda, Miftahul
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.v4i3.1045

Abstract

The Indonesian business world is currently developing very quickly, which is causing business competition to become increasingly fierce. This is also felt by food and beverage business actors.This research aims to determine the influence of Omni Channel Marketing and Product Assortment on Purchase Interest and Purchase Decisions of FNB MSME Consumers in Pandaan District. The type of research used in this research is explanatory research with a quantitative approach. The sampling technique was carried out using Non Probability Sampling with purposive sampling technique. The number of samples in this study was 116 respondents. Data collection was carried out by distributing questionnaires directly to FNB MSME customers in Pandaan who were the objects of research. The data obtained in this research was analyzed using Structural Equation Modeling (SEM) analysis techniques based on the PLS (Partial Least Square) variant with the help of SmartPLS 4.0 software. Testing of this research model was carried out using outer model (measurement model) and inner model (structural model) tests. The results of this research show that the Omni Channel Marketing variable has a positive and significant effect on Purchase Interest, Product Assortment has a positive and significant influence on Purchase Interest, Omni Channel Marketing has a positive and significant influence on Purchase Decisions, Product Assortment has a positive and significant influence on Purchase Decisions, Purchase Interest positive and significant effect on Purchasing Decisions.