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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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Analisis Perpajakan terhadap Insentif PPH Final atas Kepatuhan Wajib Pajak UMKM di Pamekasan Fitrianti, Rani Nur; Rahayu, Runik Puji; Rohmaniyah, Rohmaniyah; Alfian, Nurul
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.v5i1.1274

Abstract

The aim of this research is to find out how understanding of taxation and final PPh incentives affects taxpayer compliance. The research method uses a quantitative descriptive approach. The population in this research is corporate MSME taxpayers who take advantage of the final income tax incentives. The sampling technique used is non-probability sampling, namely purposive sampling. The type of data used in this research is quantitative data with a descriptive approach, namely in the form of primary data and secondary data. Based on the previous results and discussion, it can be concluded that: Results Based on the first hypothesis test (H1) in this study, the tax understanding variable shows a significant value smaller than 0.05, namely 0.000 and the second hypothesis test (H2) in this study, the tax incentive variable final income shows a significant value smaller than 0.05, namely 0.000.
Pengaruh Social Media Marketing, Celebrity Endorsement dan Word of Mouth terhadap Minat Beli Wear Hepi Wardi, Putri Amalia; Ramdani, Rizal; Assa'ady, M. Chothibul Umam
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.v4i3.1394

Abstract

The fashion industry continues to evolve in response to the growing consumer demand for clothing that is not only functional but also reflects lifestyle trends. Wearing Hepi is a local fashion brand that offers apparel designed to follow current fashion trends. To enhance its competitiveness and attract consumer purchase interest, Wear Hepi implements various marketing strategies, including Social media marketing, Celebrity Endorsement, and Word of Mouth. This study employs an associative method with a quantitative approach. Data was collected through questionnaires distributed to 100 respondents. The results indicate that Social media marketing has a significance level of 0.072, suggesting that this strategy does not significantly influence consumer purchase intention. Celebrity Endorsement shows a significance level of 0.001, indicating a positive and significant effect on purchase intention. Meanwhile, Word of Mouth yields a significance level of 0.000, demonstrating a significant influence on consumer purchase intention.
Pengembangan dan Kemajuan Desa Wisata terhadap Peningkatan Pendapatan Masyarakat Lokal di Desa Gagah, Kabupaten Pamekasan Anggraeni, Dyah; Angraini, Merie Satya; Asy’ari, Muhammad Asim
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 2 (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.v5i2.1205

Abstract

This research aims to determine the influence of the development and progress of Tourism Villages on the Income of the Local Community of Gagah Village, Kadur District, Pamekasan Regency, and what impacts this has on the community's economy. Gallant Village is a tourist village that has abundant village potential which has become a tourist village business entity. This research method uses descriptive quantitative methods. Based on research results, village development has an effect on community income. This is shown by the increase in the level of development of tourist villages, the impact on community income. Village progress influences community income. This is shown by the more developed tourist villages that will affect people's income.
Pengaruh Struktur Aset, Pertumbuhan Penjualan dan Struktur Modal terhadap Kebijakan Utang Sari, Silvia; Uci, Uci
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 2 (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.v5i2.1229

Abstract

One important element in a company is the existence of adequate capital to support the company's business activities. Therefore, debt policy can be a funding option to boost company finances which is useful for supporting operational needs. However, to prevent losses, companies must be able to manage funding sources effectively, so the aim of this research is to empirically determine the influence of asset structure, sales growth and capital structure on debt policy, both partially and simultaneously. This research was conducted by analyzing the financial reports of companies in the food and beverage sector listed on the Indonesia Stock Exchange (BEI) during the period 2019 to 2023. The sample used in this research was 17 food and beverage sector companies listed on the Stock Exchange Indonesia during the period 2019 to 2023 using a purposive sampling technique. 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 Eviews 12 software. The research results show that the best model is the Random Effect Model (REM). The results of this research show that asset structure, sales growth and capital structure simultaneously influence debt policy, and partially capital structure influences debt policy, asset structure has no influence on debt policy and sales growth has no influence on debt policy.
Pengaruh Lifestyle dan Quality Product terhadap Brand Switching dengan Variety Seeking sebagai Variabel Moderasi pada Peralihan Smartphone Android ke Iphone Nugroho, Moch. Andre; Badi’ah, Roudlotul
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 2 (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.v5i2.1230

Abstract

This study involved 100 respondents to examine the influence of lifestyle and product quality on brand switching, with variety seeking as a moderating variable. Primary data was collected through interviews and questionnaires. Data analysis was performed using SmartPLS 3, which includes outer model analysis, inner model analysis, and hypothesis testing. The findings indicate that the model shows adequate validity and reliability. Hypothesis testing reveals that both lifestyle and product quality have a significant positive effect on brand switching, meaning that consumers' preferences for lifestyle and high-quality products encourage them to switch brands. Additionally, variety seeking also has a significant positive effect on brand switching, indicating that consumers seek variety when choosing brands. However, variety seeking does not moderate the relationship between lifestyle and product quality with brand switching, meaning that while variety seeking influences brand switching, it does not strengthen or weaken the impact of lifestyle or product quality on this behavior. The implications of these results suggest that brands should focus on aligning their products with consumers' lifestyles and ensuring high product quality to drive brand switching.
Peran Negara Dalam Pengelolaan Ekonomi Menurut Al Qur’an Nurhayati, Nurhayati; Jamal, Khairunnas
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 2 (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.v5i2.1235

Abstract

This paper discusses the role of the state in managing the economy from the perspective of the Koran. In the Qur'an, there are clear guidelines regarding the state's responsibility to manage economic resources fairly and sustainably. The state has a strategic position in various aspects of the economy, such as community empowerment, regulating market and transaction mechanisms, managing natural resources, protecting vulnerable groups, and realizing equitable economic development. The Qur'an emphasizes the importance of the principle of social justice, where the state must ensure equal distribution of wealth through redistribution policies. The state also has the responsibility to manage natural resources wisely without over-exploitation, as well as guaranteeing the economic rights of vulnerable groups. In addition, the Qur'an reminds us that economic development must not only focus on aspects of material growth, but must also improve the welfare of the entire community. Overall, this paper emphasizes the significant role of the state in managing the economy based on the moral and ethical principles taught in the Koran, in order to achieve justice and shared prosperity.
Scoping Review: Faktor Promotif Kinerja Organisasi Sumarlin, Yanti Ariani; Sutisna, Deden
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 2 (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.v5i2.1237

Abstract

This research aims to identify promotive factors of organizational performance using scoping review method. Based on analysis of 21 articles from ScienceDirect and Taylor & Francis Online databases, this research found that organizational performance is influenced by two main promotive factors, namely internal and external promotive factors. Internal promotive factors have a dominant contribution, with four main variables identified: (1) positive organizational culture, (2) positive leadership, (3) positive management system, and (4) positive employee attitudes and behavior. Positive organizational culture is the variable most often discussed, especially aspects of innovation, communication, learning culture, and recognition of employees. This research recommends further exploration of the contribution of external promotive factors as well as the interaction between internal and external promotive factors to provide a more comprehensive understanding of organizational performance. In addition, researchers also recommend intervention programs which are further discussed in this article.
Etika Investor dan Skandal Pasar Modal di Indonesia Nazri, Ariadi; Albart, Nicko
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 2 (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.v5i2.1260

Abstract

The aim of this research is to determine the influence of investor ethics on scandals that occur on the capital market in Indonesia (BEI). Investment Ethics has experienced very fast and high growth over recent time. The growth and development of this investment occurs both at the local level (Indonesia) and at the global level. In Indonesia, the growth and development of ethical investment can be seen from the increasing number of ethically based stock indices and the value of stock market capitalization in each of these indices. Meanwhile, at the global level, it can be seen from the increase in the value of ethical investment, especially in the five main world markets. The underlying basis for this phenomenon needs to be further explored regarding ethical investment issues. This article tries to explore ethical investment more deeply, especially regarding concepts, basis for decisions and approaches (strategies) in ethical investment activities. The reality of practice in the field shows that capital market activities (stock exchanges) are very vulnerable to various forms of crime which have very broad consequences for the economy and national stability. This can be seen from the increasing development of the capital market which is also accompanied by advances in technology and information in this era of globalization, it turns out that not only do you get convenience but there are also other consequences, both direct and indirect, that can threaten economic stability, especially in creating a market system. reasonable and orderly capital.
Pengaruh Etos Kerja dan Budaya Organisasi terhadap Kinerja Karyawan dengan Komitmen Organisasi sebagai Variabel Intervening (Studi Kasus pada CV. Gia Sentosa Kab. Tangerang) Maharani, Arista Dwi; Kambara, Roni; Khaerunnisa, Enis
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 2 (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.v5i2.1270

Abstract

This research aims to analyze the influence of Work Ethic (X1) and Organizational Culture (X2) on Employee Performance (Y), with Organizational Commitment as an intervening variable at CV. Gia Sentosa, Tangerang Regency. The research method uses a descriptive quantitative approach. The research population involved 77 CV employees. Gia Sentosa, and the entire population was sampled using census sampling techniques. Data analysis was carried out using Structural Equation Modeling (SEM) with the SmartPLS 4.1.0.8 student version tool. The research results show that: (1) Work Ethic has a positive and significant influence on Employee Performance; (2) Organizational culture has a positive and significant effect on employee performance; (3) Work Ethic has a positive and significant effect on Organizational Commitment; (4) Organizational Commitment has a positive and significant effect on Employee Performance; and (5) Organizational Commitment is able to mediate the relationship between Work Ethics and Employee Performance.
Metode Penilaian Kondisi Perusahaan dan Harga Saham melalui Analisis Fundamental Berbasis Rasio Keuangan Pratama, Yhordana Cahya; Huda, Miftahul; Astari, Yeni; Salsabila, Alfi Rahma; Zahrah, Siti
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 2 (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.v5i2.1287

Abstract

This study aims to evaluate stock prices using fundamental analysis based on financial ratios in companies that have been listed on the stock exchange. This analysis plays an important role in increasing investor and creditor confidence in the company and helps determine the value of shares accurately. The research was conducted using the substitution method and literature study. Financial ratio-based fundamental analysis provides a comprehensive picture of the company's financial performance. Ratios such as Net Profit Margin, Return on Investment (ROI), Return on Equity (ROE), and Debt to Equity Ratio (DER) were analyzed to assess operational efficiency and profitability. The results show that companies with Net Profit Margin above 20%, ROI of at least 30%, and ROE above 40% are performing well, reflecting the ability to generate significant profits and pay dividends. High asset and inventory turnover ratios reflect efficient management, while DER below 50% indicates optimal use of debt. This study also highlights the importance of Earning per Share (EPS) and Price to Earning Ratio (PER) in determining stock value, and recommends investors to consider these ratios in making investment decisions.

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