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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 341 Documents
Faktor-Faktor yang Mempengaruhi Penerimaan Pajak Bahan Bakar Kendaraan Bermotor (PBBKB) dan Dampaknya terhadap Belanja Daerah di Provinsi Kalimantan Timur Indriyanti, Ana; Roy, Juliansyah; Awaluddin, Muhammad
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 3 (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.v5i3.1479

Abstract

This study examines the key factors influencing Motor Vehicle Fuel Tax (PBBKB) revenue and its impact on regional expenditure in East Kalimantan Province. The increasing number of motor vehicles and limited public transportation have contributed to rising fuel consumption, making PBBKB a vital component of regional income. However, the interplay between population growth, inflation, regional economic activity (GRDP), and tax revenue remains underexplored in this context. This research aims to evaluate the effects of motor vehicle numbers, population size, inflation rate, and Gross Regional Domestic Product (GRDP) on PBBKB revenue and, subsequently, the effect of PBBKB revenue on regional expenditure. Utilizing a quantitative approach, the study employs the Two-Stage Least Squares (2SLS) method to address potential endogeneity and ensure robust causal inferences. Ten years of time-series data from 2015 to 2024 were analyzed using SPSS version 27. The findings reveal that the number of motor vehicles, inflation, and GRDP have significant positive effects on PBBKB revenue, while population size does not significantly influence it. Moreover, PBBKB revenue has a substantial positive impact on regional expenditure. These results suggest that strategic management of fuel consumption and regional economic growth can enhance tax revenue and support sustainable public spending. This research provides practical insights for policymakers to optimize local tax administration and fiscal planning in resource-rich regions like East Kalimantan.
Pengaruh Artificial Intelligence (AI) dan Leadership terhadap Sustainable Organisational Performance yang dimediasi oleh Employee Engagement pada Perusahaan E-commerce di Jakarta Selatan Emilisa, Netania; Hilalluddin, Ahmad; Andrianto, Handika; Apriansyah, Hendri
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 3 (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.v5i3.1493

Abstract

This study investigates the influence of Artificial Intelligence (AI) and leadership on sustainable organizational performance, with employee engagement as a mediating variable, within e-commerce companies in South Jakarta. In the context of rapid digital transformation, the adoption of smart technologies such as AI and the implementation of adaptive leadership are considered critical drivers of long-term organizational sustainability. Employee engagement plays a central role in strengthening the link between AI implementation and leadership style with organizational performance outcomes. A quantitative research approach was employed using a survey method involving 150 respondents from various e-commerce firms. Data analysis was conducted using Structural Equation Modeling (SEM). The findings indicate that both AI and leadership significantly influence employee engagement and sustainable organizational performance. Moreover, employee engagement serves as a significant mediator in the relationship between AI and leadership and organizational sustainability. These results highlight the need for e-commerce companies to go beyond technology adoption and invest in effective leadership and employee engagement strategies to foster resilient and sustainable organizational outcomes.
Implementasi Buku Besar Berbasis Web sebagai Penunjang Sistem Pelaporan Keuangan di PT. Sweelee Musika Ruwatie, Yulia; Supranata, Mardani
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 3 (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.v5i3.1496

Abstract

This study aims to evaluate the implementation of a web-based general ledger system as a supporting tool in the preparation and submission of financial reports. The approach used in this research is a quantitative descriptive method that aims to provide an verview of the effectiveness of the implemented system. The development of the ccounting system was carried out by utilizing free templates available online, and then adjusted to the operational needs of Lebra Laundry MSMEs. The main objectives of implementing this web-based system are to minimize transaction recording errors, improve the efficiency of the financial recording process, and provide accurate and relevant financial information for management. The developed system allows recording transactions and preparation of financial reports automatically through a web-based platform that can be accessed anytime and anywhere. The results showed that the implementation of a web-based accounting system carried out by PT Sweelee is very effective. The advantages of this system lie in ease of access, increased accuracy in preparing financial reports, and the ability to present data in real time. Thus, this system provides added value for management in the process of making strategic decisions that are based on reliable and timely financial data.
Kajian Literatur: Pengaruh Komitmen Organisasi dan Stres Kerja terhadap Turnover Intention dengan Kepuasan Kerja sebagai Variabel Mediasi Putri, Qrizzilia Izani; Saluy, Ahmad Badawi; Perkasa, Didin Hikmah
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 3 (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.v5i3.1499

Abstract

Employee turnover remains a critical challenge, particularly in high-pressure industries such as luxury fashion. This literature review investigates the influence of organizational commitment and work stress on turnover intention, with job satisfaction acting as a mediating variable. The study aims to synthesize recent empirical findings to identify consistent patterns and gaps in the relationship among these variables. A systematic review was conducted using 11 peer-reviewed journal articles published within the last ten years, selected from credible academic databases including Scopus, Google Scholar, and Emerald Insight. Articles were chosen based on their relevance, methodological rigor, and empirical focus on the key constructs. The analysis reveals that high work stress significantly increases turnover intention, while job satisfaction and organizational commitment reduce it. Moreover, job satisfaction plays a mediating role by buffering the adverse effects of stress and reinforcing commitment. The findings emphasize that organizations should strengthen employees’ emotional attachment and satisfaction to reduce turnover risks, particularly among younger generations facing high job demands. These insights provide strategic input for human resource management in designing effective retention programs and creating supportive work environments, especially within dynamic and competitive sectors.
Analisis Pengaruh Communication and Interaction dan PWE (Physical Work Environment) terhadap IOC (Innovative Organizational Culture) yang Dimediasi oleh Employee Performance pada Karyawan Gen Z Perusahaan Startup di Jakarta Pusat Rosalinda, Ana; Emilisa, Netania; Saputra, Gavrila Indra; Rahma, Nida Nayla
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 3 (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.v5i3.1502

Abstract

Startups in Jakarta are facing intense competition and a workforce dominated by Generation Z, presenting new challenges in cultivating an innovative organizational culture (IOC). This study investigates the influence of Communication and Interaction and the Physical Work Environment (PWE) on IOC, with Employee Performance serving as a mediating variable. The research aims to examine whether strong communication practices and a conducive physical work environment can enhance employee performance, ultimately fostering innovation within organizational culture. A quantitative correlational approach was employed, with data collected from 117 Generation Z employees (aged 20–30) working at startup companies in Central Jakarta. The survey was administered online, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results demonstrate that both Communication and Interaction and PWE have significant positive effects on Employee Performance. Furthermore, Employee Performance significantly influences IOC and mediates the relationship between both independent variables and IOC. The findings highlight the need for startups to invest in open, technology-driven communication systems and well designed, ergonomic workspaces to optimize Gen Z performance and cultivate a sustainable innovative culture. This study contributes to organizational behavior research by emphasizing the mediating role of employee performance and addressing a contextual gap in the literature, particularly in the startup ecosystem of Indonesia.
The Influence of Service Quality and Sales Promotion on Repurchase Intention through Customer Satisfaction as an Intervening Variable (A Case Study on Guardian Consumers in the Greater Bekasi Area) Kusumaningrum, Nadila; Sadat, Andi Muhammad; Monoarfa, Terrylina Arvinta
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 3 (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.v5i3.1503

Abstract

The increasing competition in Indonesia’s health and beauty retail sector has raised concerns regarding inconsistent service quality and promotional discrepancies that negatively impact customer trust and loyalty. This study aims to examine the influence of service quality and sales promotion on repurchase intention, with customer satisfaction as a mediating variable. The research focuses on Guardian retail consumers in the Greater Bekasi area. Employing a descriptive quantitative approach, data were collected from 200 respondents using a convenience sampling technique and analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal that both service quality and sales promotion significantly and positively affect customer satisfaction and repurchase intention. Furthermore, customer satisfaction plays a mediating role in the relationship between service quality, sales promotion, and repurchase intention. These findings highlight the critical role of customer experience in strengthening repurchase behavior and suggest that companies should invest in improving both service quality and promotional strategies to foster customer loyalty in a competitive retail landscape.
Pengaruh Brand Image, Kualitas Produk dan Variasi Produk terhadap Keputusan Pembelian Produk Skincare Lacoco di Kota Batam Rahmawati, Enjelina; Suhardi, Suhardi
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 3 (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.v5i3.1505

Abstract

Lacoco, a local skincare brand in Indonesia, is facing challenges in building a strong market presence amid intense competition from more established brands. Despite offering products with natural ingredients and functional benefits, its purchasing rate remains relatively low. This study aims to examine the influence of brand image, product quality, and product variation on consumer purchasing decisions for Lacoco skincare products in Batam City. A quantitative approach with a descriptive design was employed. Due to an unknown population size, the sample of 100 respondents was selected using the Lameshow formula and purposive sampling based on specific criteria. Data analysis involved validity and reliability testing, classical assumption tests, multiple linear regression, coefficient of determination (R²), and hypothesis testing using t-tests and F-tests. The findings reveal that brand image has a significant positive effect on purchasing decisions with a contribution of 27.6%, product quality contributes 24.2%, and product variation shows the highest influence at 43.0%. Collectively, the three variables explain 61.1% of the variation in consumer purchasing decisions, while the remaining 38.9% is attributed to other factors outside the model. These results indicate that strengthening brand image, improving product quality, and expanding product variety are key strategies to enhance consumer decisions in favor of Lacoco.
Pengaruh Pembagian Kerja dan Pelatihan Kerja terhadap Kinerja Karyawan yang Dimediasi oleh Kepuasan Kerja pada Divisi Pemasaran PT. Asuransi Simas Jiwa Jakarta Yochinia, Yedida
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 3 (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.v5i3.1506

Abstract

This study investigates the influence of work division and job training on employee performance, with job satisfaction as a mediating variable, focusing on the Marketing Division of PT. Asuransi Simas Jiwa Jakarta. The research is motivated by inconsistent sales performance in the division, which is suspected to be linked to unclear task allocation and irregular training programs. Employing a quantitative approach, the study surveyed all 35 employees using a saturated sampling technique. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) through SmartPLS software. The findings reveal that job training has a significant and positive effect on job satisfaction (t = 9.556; p < 0.001), indicating the importance of well-structured training programs in enhancing employees’ confidence and adaptability. However, work division shows a positive but insignificant relationship with job satisfaction (t = 0.812; p = 0.417). Surprisingly, job satisfaction does not significantly influence employee performance (t = 1.638; p = 0.101), nor does it mediate the effects of work division and training on performance. Furthermore, neither work division nor training has a significant direct effect on performance. These findings suggest that improving employee performance requires more than just job structuring and training it demands a comprehensive human resource strategy, including performance incentives and active employee involvement in job design. Limitations of this study include a small sample size and focus on a single organization, which may restrict broader generalization.
Pengaruh Tingkat Diskonto dan Analisis Sensitivitas terhadap Keputusan Capital Budgeting pada Proyek Investasi Jangka Panjang Khatimah, Khusnul; Muchran, Muchriana
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 3 (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.v5i3.1508

Abstract

This study explores the impact of discount rate determination and sensitivity analysis on capital budgeting decisions for long-term investment projects. Amid rising economic uncertainty and risk volatility, the selection of an appropriate discount rate such as through the Weighted Average Cost of Capital (WACC) or the Capital Asset Pricing Model (CAPM) is critical in accurately assessing project feasibility. The study aims to evaluate how minor changes in discount rates can significantly affect Net Present Value (NPV) calculations and how sensitivity analysis can serve as a tool for risk mitigation. Using a qualitative approach based on literature review, this research synthesizes theoretical and empirical studies published between 2021 and 2025. The findings indicate that discount rate selection plays a decisive role in capital budgeting, especially for projects with complex cash flows. Sensitivity analysis, including one-way, two-way, and scenario analysis, enhances decision-making by identifying key risk variables. The study also highlights challenges in Indonesian corporate practices, such as limited analytical capacity and the lack of standard risk-based discounting methods. An integrative framework is proposed, consisting of strategic alignment assessment, multi-criteria discount rate formulation, comprehensive sensitivity analysis, and continuous monitoring. The research contributes to financial decision-making literature and offers practical guidance for more robust and adaptive investment evaluation, especially in emerging markets.
Pengaruh Kualitas, Ketersediaan dan Inovasi Produk terhadap Keputusan Pembelian di PT Sri Indah Mandiri Batam Friendy, Friendy; Wasiman, Wasiman
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 3 (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.v5i3.1509

Abstract

This study investigates the influence of product quality, availability, and innovation on consumer purchasing decisions at PT Sri Indah Mandiri Batam, a leading construction material distributor facing issues in product returns, limited stock readiness, and insufficient innovation. The research aims to determine the extent to which each of these three variables affects purchase decisions. Employing a quantitative descriptive method, the study involved 172 respondents selected from a population of 301 using simple random sampling and the Slovin formula. Data were collected through structured questionnaires and analyzed using SPSS 26. The analysis included validity and reliability tests, classical assumption testing, multiple linear regression, and hypothesis testing. The results revealed that product quality, availability, and innovation significantly and positively influence purchasing decisions both partially and simultaneously. The standardized coefficients indicate that availability (34.2%) had the highest impact, followed by product quality (26.7%) and innovation (20.1%). The model's adjusted R² value of 0.739 suggests that these three variables explain 73.9% of the variance in consumer purchase decisions. These findings highlight the strategic importance of ensuring consistent product quality, stock availability, and proactive product innovation in sustaining competitive advantage and consumer loyalty.