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AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Published by Perhimpunan Sarjana Ekonomi dan Bisnis
ISSN : -     EISSN : 2774888X     DOI : 10.37481/jmeb
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 390 Documents
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Kelayakan Usaha Tani Bawang Merah pada Lahan Marginal Berpasir di M-25 Agro, Kecamatan Banguntapan, Kabupaten Bantul, Provinsi Yogyakarta Prasetyo, Cahyo; Fachriyan, Hilmi Arija; Ni’mah, Lu’lu’a Ulyn; Subantoro, Renan
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): 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.v5i1.1168

Abstract

The utilization of marginal sandy land for shallot (Allium cepa var. ascalonicum L.) cultivation has promising economic value and the potential to increase national food production. This study aims to analyze the feasibility of shallot farming on marginal sandy land at M-25 Agro, located in Sampangan Village, Banguntapan District, Bantul Regency, Yogyakarta Province, using the Revenue Cost Ratio (R/C Ratio) analysis approach to demonstrate that the business is viable and profitable. The results of the study show that the total cost incurred for shallot production on an area of 5000 m² at M-25 Agro reached IDR 16,658,333, while the total revenue generated amounted to IDR 100,000,000. With an R/C Ratio calculation of 6.00, this study concludes that the shallot farming business on the marginal sandy land is highly profitable and feasible to continue.
Pengaruh PDRB, Populasi, Kurs dan Inflasi terhadap Impor di Sumatera Utara pada Tahun 2001-2017 Sundari, Emi; Ruslan, Dede; Hidayat, Paidi
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): 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.v5i1.1173

Abstract

This study aimed to examine the impact of several independent variables—namely Gross Regional Domestic Product (GRDP), Population, Exchange Rate, and Inflation—on the dependent variable, Imports in North Sumatra, during the period from 2001 to 2017. The research adopted a quantitative approach, utilizing secondary data as the primary source. The sample consisted of time series data from 2001 to 2017, sourced from publications by the Central Statistics Agency (BPS) of North Sumatra. Data analysis was carried out using the Ordinary Least Squares (OLS) method, with SPSS 20 as the data processing tool.The findings of the study indicate that, collectively, GRDP, Population, Exchange Rate, and Inflation have a significant simultaneous effect on imports in North Sumatra Province during the observed period. Partial tests reveal that GRDP, Population, and Inflation each have a positive and significant influence on imports, whereas the Exchange Rate is negatively and significantly associated with imports in North Sumatra. The combined explanatory power of GRDP, Population, Exchange Rate, and Inflation accounts for 94.5% of the variation in imports, with the remaining 5.5% attributed to other factors not included in the model.
Metode SAW dan TOPSIS dalam Sistem Pendukung Keputusan: Tinjauan Literatur Sistematis Damanik, Fransius Awaldo
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 3 No. 2 (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.v3i2.1174

Abstract

This study aims to evaluate the effectiveness and efficiency of the SAW and TOPSIS methods in decision support systems and identify the latest trends and innovations in their application. The research analyzes various academic sources, including journals and conference papers, that discuss these methods and compare them with other approaches based on criteria such as accuracy, complexity, and ease of implementation. Case studies from different fields are utilized to assess the real-world performance of these methods. The findings indicate that the SAW method is more efficient in computational time and suitable for problems with numerous quantitative criteria, although it is less optimal for criteria with highly varied importance levels. Meanwhile, the TOPSIS method provides higher accuracy in handling diverse criteria and complex data, albeit requiring more time and computational resources. Both methods remain relevant due to innovations that enhance their effectiveness in various decision support system applications.
Digitalisasi Perdagangan : Tantangan dan Peluang untuk Indonesia di Era Industri Lasiyono, Untung; Yasmin, Risti Aprilia; Yulia, Sazy; Larasati, Ameilia
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): 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.v5i1.1185

Abstract

The digitalization of trade has brought major changes to the business world in Indonesia. However, the digital divide that is still widespread is a major barrier for MSMEs to participate in the digital economy. This research explores the factors that cause the digital divide in Indonesia, such as access to infrastructure, digital literacy, and government support. Case studies conducted on a number of MSMEs in rural and urban areas reveal that lack of access to high-speed internet, limited digital skills, and high operational costs are the main challenges. Apart from that, this research also highlights various government initiatives in overcoming the digital divide and provides policy recommendations to accelerate digital inclusion for MSMEs.
Analisis Antara Bauran Pemasaran, Mutu Pelayanan dan Referensi dengan Keputusan Pasien Memilih Kembali Jasa Pelayanan di Klinik Pratama Rawat Inap Shofa Gondangrejo Karanganyar Jawa Tengah Habibi, Novel; Paramata, Vip; Asnar, Etty Sofia Mariati
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): 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.v5i1.1186

Abstract

The 24.33% decrease in the number of patients at the Shofa Inpatient Primary Clinic from 2021 to 2022 was caused by competition between private clinics and complaints about services. To overcome this, the clinic carries out analysis related to decision making regarding service use, with a focus on marketing mix, service quality and referrals. This quantitative descriptive research involved 13,000 outpatient service users between January-April 2023, with a sample of 207 people aged 20 to 64 years. Data was collected using a Likert scale questionnaire and analyzed using descriptive analysis and multiple linear regression tests. The research results show positive perceptions of the marketing mix and service quality, as well as high references to the clinic. Most respondents stated that they would return to using clinic services. Research shows that the marketing mix influences the decision to return to using health services, and service quality has a positive influence. However, references did not have a significant influence on the decision. Simultaneously, the marketing mix, service quality and references contributed 78.6% to the decision to return to using the service. The service quality variable has the greatest influence (t count 19.612). Suggestions for clinics are to improve the marketing mix, provide clear service quality standards, and ensure that health workers show more empathy and attention to consumer characteristics, so that they can encourage consumers' decisions to return to using health services.
Pengaruh Pengendalian Internal, Audit Internal dan Good Corporate Governance terhadap Pencegahan Fraud Saputra, Andika Dwi; Rosharlianti, Zulfa
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): 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.v5i1.1188

Abstract

This research aims to analyze the influence of internal control, internal audit and good corporate governance on fraud prevention. This type of research is quantitative research, using associative methods and primary data in the form of a questionnaire which is then processed using the SPSS 29 application. The population in this research is all employees who work at PT. ABC with a total of 70 respondents. The sampling method in this research uses a saturated sample method. The results of this research indicate that the variables of internal control, internal audit, and good corporate governance simultaneously influence fraud prevention. Meanwhile, internal control variables partially influence fraud prevention, internal audit has no influence on fraud prevention, and good corporate governance has no influence on fraud prevention.
Pengaruh Pertumbuhan Laba, Firm Size dan Current Ratio terhadap Return Saham pada PT Bayan Resources Tbk Tahun 2014-2023 Syahputra, Aldi Ibnu; Budi, Saksono
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): 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.v5i1.1189

Abstract

This study aims to determine the effect of Profit Growth, Firm Size, and Current Ratio on Stock Return at PT Bayan Resources Tbk during the period 2014-2023, both partially and simultaneously. The research method used is a quantitative approach. The population in this study is the financial statements of PT Bayan Resources Tbk. The sample used in this study consists of the financial statements of Bayan Resources Tbk for the period 2014-2023. The data analysis techniques used include Descriptive Analysis, Classical Assumption Test, Multiple Linear Regression Analysis, Correlation Coefficient Test, Determination Coefficient Test, and Hypothesis Testing. The results of the study show that the Profit Growth variable has a t-value of 1.635, which is smaller than the t-table value of 2.446 (1.635 < 2.446), and the significance level is greater than 0.05 (0.153 > 0.05), meaning that Profit Growth does not have an effect on Stock Return. Next, Firm Size shows a t-value of 5.008, which is greater than the t-table value of 2.446 (5.008 > 2.446), and the significance level (0.002 < 0.05), meaning that Firm Size has a positive effect on Stock Return. Meanwhile, the Current Ratio has a t-value of -1.576, which is smaller than the t-table value of 2.446 (-1.576 < 2.446), and the significance level is greater than 0.05 (0.166 > 0.05), indicating that the Current Ratio does not affect Stock Return. Furthermore, the simultaneous results show that Profit Growth, Firm Size, and Current Ratio significantly affect the Stock Return of PT Bayan Resources Tbk for the period 2014-2023, as evidenced by the F-value being greater than the F-table value (8.842 > 4.74).
Pengaruh Peraturan Pajak, Kualitas Pelayanan dan Tax Amnesty terhadap Preferensi Resiko Septanta, Rananda; Nurhasan, Yunus; Ekarisma, Deny; Saga, Baharudin
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): 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.v5i1.1190

Abstract

This research aims to determine tax regulations, quality of tax services, and tax amnesty risk preferences. The population in this research is individual taxpayers registered at the Tangerang Pratama Tax Service Office. The sample in this study was one hundred individual taxpayers. The distribution of questionnaires was carried out using the convenience sampling method. Ten questionnaires were distributed, but only one hundred could be processed with a response rate of ninety percent. The data analysis technique in this research uses the classic assumption test via SPSS22. The research results show that tax amnesty and service quality influence risk preferences.
Pengaruh Kesadaran Pajak, Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Arslan, Rijal; Latif, Adi Sofyana; Ramdani, Chaeru Syahru; Septanta, Rananda
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): 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.v5i1.1191

Abstract

This researchis armed to knowed taxpayer service and tax officials of tax compliance. The research conducted at Kantor Pelayanan Pajak Pratama in district Temanggung on 2015. This research is casual comparative sample approach taken by insidental sampling technique with a total sample of 101 respondents. Methods pf data collection on issues related to research carried out using a questionnaires, in this form of closed questions the data taken in March 2016. The result of 101 respondents, showed that awareness of taxpayers and tax officials at the Kantor Pelayanan Pajak Pratama in district Temanggung 2015 effect on tax compliance. Calculations that have been done abtained sig value equal to vlue of alpha (0,000. Significance of test result seen probability value of 0,00 < 0,05 so the rejected. This influence he awarenesss of taxpayers and service tax officials simultaneously affect taxpayer compliance significant that the alternative hypothesis (Ha) is accepted. The result showed no significant relationship between awareness of taxpayers and service ta officials on tax compliance.
Pengaruh Kepercayaan, Persepsi Kemudahan, dan Kualitas Informasi terhadap E Filling dalam Perpajakan Darma, Sapta Setia; Ariwibowo, Muhammad Eko; Septanta, Rananda
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): 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.v5i1.1192

Abstract

This study aims to examine the factors that influence the use of E-filing applications, namely Trust, Perception of Ease, and Information Quality on the use of E-fillingThe population in this study are all corporate taxpayers registered at the Cikupa Primary Tax Service Office, Tangerang. The sampling technique used in determining the sample in this study was incidental sampling (convenience sampling). This technique is one of the Non-Probability Sampling techniques where the sampling technique is based on coincidence, ie anyone who accidentally meets a researcher can be used as a sample if it is felt that the person who happened to be found is suitable as a data source. The data used are primary data in the form of the number of individual taxpayers.Based on the results of the analysis that has been done, this study shows that partial trust has no significant effect on the use of E-filing, Perception of Efficiency partially has a significant effect on the use of E-filing, Information Quality partially has no significant effect on the use of e-filing systems, and Trust, Perception of Ease and Quality of Information simultaneously have a significant effect on the use of Tax E-filing.

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