cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Abdul Rohman
Contact Email
ljunpam@gmail.com
Phone
+6282180430563
Journal Mail Official
ljunpam@gmail.com
Editorial Address
https://ojs.pseb.or.id/index.php/jmeb/about/editorialTeam
Location
Unknown,
Unknown
INDONESIA
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
 22   23   24   25   26 
Pengaruh Mindfulness dan Organizational Citizenship Behavior (OCB) terhadap Kinerja Pegawai dengan Motivasi Intrinsik sebagai Variabel Mediasi Setiawan, Dody; Nurhidayati, Nurhidayati
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.v5i1.1212

Abstract

This research aims to analyze the influence of mindfulness and Organizational Citizenship Behavior (OCB) on employee performance with intrinsic motivation as a mediating variable. The study was conducted on employees of the East Kalimantan Province Bank Indonesia Representative Office using a quantitative approach through a questionnaire filled in by 148 respondents. Data analysis uses the Structural Equation Modeling (SEM) method with SmartPLS. The research results show that mindfulness has a significant positive influence on employee performance, but not significantly on intrinsic motivation. This is influenced by the characteristics of the millennial generation who tend to like instant results and work-life balance, so that mindfulness is less effective in increasing intrinsic motivation. To overcome this, integration of mindfulness with other variables that give work meaning is necessary. OCB has been proven to have a significant positive effect on intrinsic motivation and employee performance. Intrinsic motivation also has a significant effect on employee performance. However, mindfulness did not influence performance through intrinsic motivation. Intrinsic motivation is more influenced by other factors such as job satisfaction, challenges and personal achievements. OCB has a significant influence on performance with intrinsic motivation as mediation. This study expands the literature on mindfulness, OCB, and intrinsic motivation. Practically, it is important to implement structured mindfulness programs and promote OCB. Research limitations include the limited institutional scope and cross-sectional design, so further research is needed to generalize the results.
Peran Artificial Intelligence dalam Akuntansi: Analisis Bibliometrik Indriani, Pravita
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.v5i1.1213

Abstract

The rapid development of Artificial Intelligence (AI) has significantly transformed various industries, including accounting. This study examines the integration of AI in accounting practices over the past seven years, focusing on recent research trends, dominant themes, and key contributors in the field. Using bibliometric analysis, 1,029 documents from Scopus were analyzed to uncover publication patterns, collaboration networks, and thematic clusters. Findings highlight the significant role of AI in enhancing operational efficiency through automated data entry, real-time anomaly detection, and predictive financial analysis. AI systems have also demonstrated the ability to reduce human error and enable accountants to focus on value-added strategic activities. However, challenges such as ethical concerns, data privacy issues, and the future of accounting professions persist. Thematic mapping reveals emerging applications like machine learning and deep learning, indicating foundational yet underdeveloped areas of study. This paper underscores the necessity for accounting education to adapt to technological advancements and provides insights into the strategic role of AI in modernizing accounting practices. The results aim to support professionals and researchers in navigating the opportunities and challenges presented by AI in accounting.
Pengaruh Kepemilikan Institusional, Transfer Pricing, dan Pertumbuhan Penjualan terhadap Penghindaran Pajak Butar-Butar, Obed Edom; Sunarto, Sunarto; Kwartarani, Yunita; Rahmadania, Siti Aisyah Nurrizqi
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.v5i1.1220

Abstract

This research aims to analyze the influence of Institutional Ownership, Transfer Pricing and Sales Growth on Tax Avoidance. This type of research is quantitative research with secondary data sources. The population in this research is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The sample selection method used in this research was purposive sampling so that the final sample obtained was 12 companies with a research period of 5 years. The research results show that the variables Institutional Ownership, Transfer Pricing and Sales Growth simultaneously influence Tax Avoidance. Then, partially, the Institutional Ownership and Transfer Pricing variables have no effect on Tax Avoidance. Meanwhile, Sales Growth influences Tax Avoidance.
Pengaruh Good Corporate Governance, Cash Holding, dan Kinerja Keuangan terhadap Pertumbuhan Laba Maharany, Tyas Adella; Sunarto, Sunarto; Akbar, Islam Ali; Putren, Irenne
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.v5i1.1221

Abstract

This study aims to analyze the effect of good corporate governance, cash holding, and financial performance on profit growth. This research was conducted by analyzing the financial statements of companies in the banking sector listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. The sample used in this study was 15 banking sector companies listed on the Indonesia Stock Exchange during the period from 2019 to 2023 using a purposive sampling technique. The data used in this study is secondary data in the form of financial reports from each company that has been used as a research sample. The variables used in this study are Good Corporate Governance (X1) as the first independent variable, Cash Holding (X2) as the second independent variable, and Financial Performance (X3) as the third independent variable and Profit Growth (Y) as the dependent variable. Panel data regression method is used as a research methodology in this study. Analysis of research results using the help of EViews 12 software. The results showed that the best model is the Common Effect Model (CEM). The results of this study indicate that Good Corporate Governance (Independent Commissioners) partially has no effect on the Profit Growth, Cash Holding partially has no effect on the Profit Growth, Financial Performance (Return On Assets) partially affects the Profit Growth, and simultaneously Good Corporate Governance (Independent Commissioners), Cash Holding, and Financial Performance (Return On Assets) affects the Profit Growth.
Exploring New Methods for Measuring Hospital Performance and Quality of Care for More Effective Strategic Planning: A Systematic Review Purwadhi, Purwadhi; Widjaja, Yani Restiani; Dimyati, Ferry; Sandi, Ghaniy Prima
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.v5i1.1225

Abstract

Measuring hospital performance and quality of care is crucial for strategic planning to improve patient outcomes. However, there is no consensus on the most effective measurement approach. To explore new methods for measuring hospital performance and quality of care and identify their use in strategic planning. A systematic literature review was conducted using Scopus and Semantic Scholar databases for studies published between 2019-2024. Innovative approaches identified include federated causal inference, comprehensive efficiency index, multidimensional quality assessments, balanced scorecard method, electronic clinical quality measures, and programmatic quality measures. These methods provide comprehensive performance data while addressing challenges like data privacy. New measurement methods can generate valuable data for strategic planning in hospitals. Implementation should be tailored to specific contexts and can lead to more effective planning and improved patient outcomes.
Pengaruh Kualitas Layanan dan Fomo terhadap Minat Penggunaan Bank Digital di Indonesia dengan Kepercayaan sebagai Variabel Moderasi Pandawa, Rengga Yoga
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.v5i1.1226

Abstract

This study aims to analyze the effect of service quality and Fear of Missing Out (FOMO) on public interest in using digital banks in Indonesia, with trust as a moderating variable. With the increasing digitalization in the banking sector, understanding the factors that drive public interest in digital banking has become crucial, particularly amid concerns over service security and reliability. This study employs a quantitative approach with a survey method involving 464 respondents, both users and non-users of digital banking services across Indonesia. Data analysis was conducted using the Partial Least Square - Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS software version 4.1.0.2. Service quality was measured using indicators such as reliability, accessibility, responsiveness, and service personalization. Meanwhile, FOMO was measured through indicators such as the perception of missing out, social anxiety, drive to adopt new technology, and social media influence. The results show that service quality has no significant effect on digital banking interest. However, FOMO has a significant positive effect on public interest in using these services. Additionally, trust has a significant but negative moderating effect on the relationship between FOMO and usage interest. This means that as trust in digital banking increases, the influence of FOMO on interest tends to decrease. This suggests that users who already trust the security of digital banking make more rational decisions and are less influenced by trends or social pressure. On the other hand, trust does not moderate the relationship between service quality and digital banking interest.
Faktor yang Mempengaruhi Pengelolaan Usaha Jamu dan Rempah di Bangkalan Putra, Rico Salasa; Ismail, Iriani
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.v5i1.1233

Abstract

Jamu is an Indonesian cultural heritage that has been used since prehistoric times to maintain health, increase body resistance, and prevent and treat disease. Apart from being a medicine, herbal medicine is also useful for preventing disease recurrence and supporting beauty, especially for women. This research uses a qualitative method with a descriptive analytical approach. The aim is to develop the concept of sensitivity to problems, explain the reality related to developing theory from below (grounded theory), and deepen understanding of the phenomena that occur. The research results show that herbal medicine businesses, especially those in the Small and Medium Industry (IKM) sector, experienced a decline in sales from 2019 to 2022. This decline was caused by the transition from traditional to modern organizational models, which had an impact on obstacles in the production process, both in terms of time , energy and costs. To support business continuity, it is recommended that the government provide laboratory testing facilities to ensure product safety and facilitate the processing of "Halal" and "BPOM" certification. This step is expected to increase consumer confidence and help business actors overcome existing challenges.
Pengaruh Kualitas Informasi, Kualitas Layanan dan Persepsi Manfaat terhadap Kepuasan Pengguna Aplikasi Dana pada Mahasiswa Fakultas Ekonomi Universitas Negeri Medan Panjaitan, Eurica Imannuela Elfri br.; Darma, Jufri; Kholis, Azizul; Siregar, Tapi Rumondanag Sari; Hidayat, Taufik
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.v5i1.1238

Abstract

The DANA application is an important non-cash payment platform for users, especially to assess quality and increase their satisfaction. This research aims to analyze the influence of information quality, service quality and perceived benefits on DANA application user satisfaction among students at the Faculty of Economics, Medan State University. The research population consisted of students who used the DANA application, with a sample of 100 respondents taken using convenience sampling techniques. Data were analyzed using the Partial Least Square (PLS) method via SmartPLS software, which includes the PLS Algorithm test, Bootstrapping, and hypothesis testing with a p-value < 0.05. The analysis results show that the average variance is above 0.5 and the outer loading indicator is greater than 0.7. The first hypothesis, which states that information quality influences DANA application user satisfaction, is accepted with a p-value of 0.000 < 0.05. The second hypothesis, which states that service quality influences DANA application user satisfaction, was also accepted with a p-value of 0.017 < 0.05. The third hypothesis, which states that perceived usefulness influences DANA application user satisfaction, is accepted with a p-value of 0.003 < 0.05.
Strategi Pemasaran untuk Meningkatkan Penjualan Produk Program Prakerja di Universitas Muhammadiyah Bangka Belitung Sumarno, Sumarno; Ridwan, Eka Muzalfitri; Sukma, Mega; Herliyanti, Verni; Wahyudi, Panca
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.v5i1.1256

Abstract

This research aims to analyze the partial and simultaneous influence of product quality, pricing, and promotion on sales improvement at a Pre-Employment Training institution in Bangka Belitung. It also seeks to identify the most dominant factor affecting the sales increase of the Pre-Employment Program at Universitas Muhammadiyah Bangka Belitung. This quantitative research employed a sample of 50 participants who successfully enrolled in the program. Data collection methods included questionnaires, interviews, and documentation. The study utilized validity and reliability tests, multiple linear regression analysis, and hypothesis testing through t-tests, F-tests, and multiple determination coefficients (R²). The findings indicate that product quality, pricing, and promotion significantly influence sales improvement. The regression analysis revealed that 75% of sales variations are explained by the proposed model, demonstrating its effectiveness and relevance. Recommendations include focusing on strengthening promotion through social media and leveraging alumni testimonials to attract more participants.
Pengaruh Audit Tenure dan Auditor Switching pada Kualitas Auditor Putri, Devi Lestari Pramitha; Habibi, Nursyaikhairul; Syahadatina, Rika; Alfian, Nurul; Rohmaniyah, Rohmaniyah; Gazali, Gazali
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.v5i1.1272

Abstract

The purpose of this research is to determine the influence of audit tenure and auditor switching on audit quality. This research uses quantitative methods. This research aims to analyze the causal relationship used to explain the influence of the independent variables, namely audit tenure and auditor switching on the dependent variable, namely audit quality. After determining the scope of the research, the researcher then determines the population to be tested. The population in this study are manufacturing companies listed on the IDX. Population is the entire group of people, events, or things and interests that researchers wish to investigate. The sampling technique used in determining the sample was purposive sampling. The results of this research are that audit tenure has no effect on audit quality and auditor switching has an effect on audit quality.

Page 24 of 39 | Total Record : 390

 22   23   24   25   26 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 3 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 2 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 3 No. 3 (2023): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 3 No. 2 (2023): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 3 No. 1 (2023): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 2 No. 3 (2022): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 2 No. 2 (2022): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 2 No. 1 (2022): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 1 No. 3 (2021): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 1 No. 2 (2021): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 1 No. 1 (2021): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis More Issue