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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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Faktor-Faktor Penggerak Tax Avoidance pada Perusahaan Basic Material di BEI : Transfer Pricing, Capital Intencity dan Koneksi Politik Dimana Firm Size sebagai Variabel Pemoderasi Yudawirawan, Moh. Yuddy
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 1 (2026): 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.v6i1.1686

Abstract

Tax avoidance remains a critical issue in corporate financial management, particularly in emerging markets where regulatory enforcement varies. This study investigates the effect of transfer pricing, capital intensity, and political connections on tax avoidance, with firm size as a moderating variable. The research uses a quantitative approach, focusing on companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Out of 108 companies, 12 met the purposive sampling criteria, yielding 60 financial report data points. Data were analyzed using panel data regression with the assistance of EViews 13 software. The analysis included descriptive statistics, classical assumption tests, panel regression model selection tests, and hypothesis testing. The F-test results indicate that transfer pricing, capital intensity, and political connections collectively have a significant influence on tax avoidance. However, the t-test results reveal that only capital intensity and political connections have a significant individual effect on tax avoidance, while transfer pricing does not. Furthermore, the Moderated Regression Analysis (MRA) shows that firm size moderates the relationship between capital intensity and tax avoidance but does not moderate the effect of transfer pricing or political connections on tax avoidance.
Faktor-faktor Penggerak Tax Avoidance pada Perusahaan Sektor Finance di BEI : Arus Kas Operasi, Capital Intensity dan Umur Perusahaan Diantia, Dian
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 1 (2026): 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.v6i1.1700

Abstract

Tax avoidance remains a critical issue in corporate financial management, particularly in developing economies like Indonesia. Companies often implement various strategies to minimize tax obligations, raising concerns about fairness and compliance. This study aims to examine the effect of Operating Cash Flow, Capital Intensity, and Company Age on Tax Avoidance among finance companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2023. The research employs a quantitative approach using secondary data. A total of 14 companies were selected as samples through purposive sampling, resulting in 84 firm-year observations over six years. Data analysis was conducted using EViews 12 software and included descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results indicate that Operating Cash Flow has no significant effect on Tax Avoidance, implying that the availability of operating cash is not a primary factor in a company’s tax avoidance strategy. In contrast, Capital Intensity shows a significant positive effect, suggesting that firms with higher fixed asset investments are more likely to engage in tax avoidance, possibly through depreciation and tax incentives. Additionally, Company Age has a negative effect on Tax Avoidance, indicating that older companies tend to avoid taxes less, likely due to higher compliance and increased regulatory scrutiny. These findings suggest that tax authorities should consider asset structure and firm age when formulating tax oversight strategies.
Asosiasi antara Intensitas Alokasi Dana Desa dengan Ketimpangan Pendapatan dan Akses Air Bersih (SDG 6.1) Di Indonesia: Aplikasi Continuous Difference-In-Differences (2015-2022) Mualim, Wildan Maulana Assani; Arrasya, Adhimas Krisnaya; Fachriansyah, Muhammad; Devanta, Muhammad Atha; Romarina, Arina
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 1 (2026): 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.v6i1.1712

Abstract

Income inequality and unequal access to safe drinking water remain persistent challenges in Indonesia’s rural development agenda, despite substantial fiscal transfers through the Village Fund Program since 2015. This study aims to examine how variations in Village Fund allocation intensity influence income inequality and access to safe drinking water (SDG 6.1) across 514 districts from 2015 to 2022. Using a continuous difference-in-differences framework, the analysis integrates panel data from the Ministry of Villages, the Central Bureau of Statistics, and the World Bank, while controlling for demographic, fiscal, and policy heterogeneity. The findings indicate that a one-standard-deviation increase in per-capita Village Fund allocation is associated with a 0.015-point reduction in the Gini coefficient and a 0.26-percentage-point increase in access to safe drinking water. Although the magnitudes are modest, the effects are statistically significant and stronger in regions with higher institutional capacity. These results highlight the need for improved targeting, institutional strengthening, and cross-sectoral coordination to enhance the Village Fund’s contribution toward inclusive and sustainable development.
Persepsi Mahasiswa Akuntansi terhadap Profesi Audit di Kota Semarang: Pengaruh Kedekatan dan Pengetahuan terhadap Stereotip Auditor Munawaroh, Fadhilatul; Anik, Sri
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 1 (2026): 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.v6i1.1713

Abstract

The shortage of professional auditors in Indonesia is partly influenced by accounting students’ perceptions and stereotypes about the auditing profession. Negative stereotypes often discourage students from pursuing auditing careers, while positive perceptions may enhance their professional interest. This study aims to examine the influence of familiarity and knowledge on accounting students’ stereotypes of the auditor profession in Semarang City. The research employed a quantitative explanatory approach using a purposive sampling technique with 393 respondents who had taken auditing courses. Data were collected through structured questionnaires and analyzed using multiple linear regression and t-tests with SPSS 26. The findings reveal that both familiarity and knowledge significantly and positively affect students’ stereotypes of the auditor profession. Students with higher exposure and understanding of auditing tend to perceive the profession more positively, associating it with responsibility and professionalism rather than rigidity. These results highlight the importance of academic programs and practical exposure in shaping students’ perceptions and reducing negative stereotypes toward auditors.
Pentingnya Kebijakan Pendidikan Hukum untuk Mencegah Bullying di Lingkungan di Madrasah Ibtidaiyah Mathlaul Huda Cicalengka Munjiat, Muhamad Miftahul; Fitriyah, Fitriyah; Jalaludin, Jalaludin
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 1 (2026): 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.v6i1.1718

Abstract

Bullying, a persistent and intentional form of aggressive behavior, has become a major issue affecting students in educational institutions worldwide. Its negative impacts on victims’ emotional well-being, academic performance, and psychological health have raised serious concerns among educators and policymakers. This study aims to examine the importance of legal education policies in preventing bullying within the learning environment of Madrasah Ibtidaiyah Mathlaul Huda Cicalengka. The research employs a normative legal approach using secondary data, which includes primary legal materials, secondary sources, and tertiary references. The data were analyzed through descriptive analytical methods to provide a comprehensive understanding of how legal education can serve as a preventive mechanism against bullying. The findings reveal that legal education significantly contributes to shaping students’ awareness of their rights and obligations, fostering a culture of respect and responsibility. By integrating legal education into school programs, students are better equipped to recognize and respond to bullying behaviors, both as potential victims and as witnesses. Consequently, the implementation of legal education policies is proven to be an essential preventive strategy in creating a safer, more inclusive, and law-abiding school environment.
Pengaruh Lingkungan Kerja Fisik dan Disiplin Kerja terhadap Kinerja Karyawan pada PT Dyna Tangerang Selatan Susanti, Fahmi; Putri, Laila Lstiani; Indirasari, Indri
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 1 (2026): 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.v6i1.1719

Abstract

Employee performance is a critical factor in achieving organizational goals, and it can be significantly influenced by the work environment and work discipline. In the context of PT Dyna – South Tangerang, understanding these factors is essential to enhance productivity and employee satisfaction. This study aims to examine the effect of the work environment and work discipline on employee performance, both individually and simultaneously. A quantitative research method was employed, using random sampling, resulting in a sample of 51 respondents. Data were analyzed using SPSS version 26, and the analysis techniques included simple and multiple linear regression, correlation coefficient, coefficient of determination, validity and reliability tests, normality, heteroscedasticity, multicollinearity, autocorrelation tests, as well as t-tests and F-tests. The results indicate that both the physical work environment and work discipline have a significant positive effect on employee performance. Employees who work in a comfortable, safe, and supportive environment and exhibit high levels of discipline tend to perform better. Moreover, the combined influence of a conducive work environment and strong discipline creates a positive synergy that enhances motivation, efficiency, and overall work quality. These findings highlight the importance for organizations to invest in improving workplace conditions and fostering a disciplined work culture as strategic approaches to boost performance and productivity.
Analisis Strategi Pemasaran oleh Koperasi dalam Menarik Minat Beli Konsumen terhadap Produk Hasil UMKM Hadi, Reza Khairul; Wulansari, Retno; Sunanto, Sunanto
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 1 (2026): 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.v6i1.1720

Abstract

In the current era of competitive markets and growing student entrepreneurship, cooperatives (Koperasi) play an important role in supporting student innovation and promoting their products to a wider audience. However, the marketing strategies implemented by Koperasi Universitas Pamulang have not been fully evaluated in terms of their effectiveness in attracting consumer buying interest. This study aims to identify the extent of marketing strategies applied by the Koperasi and to analyze appropriate strategies to enhance consumer interest in products made by Universitas Pamulang students. This research employs a qualitative descriptive approach, which aims to describe and interpret real-life phenomena as they occur. The research method used is descriptive qualitative, with the object of research being the marketing strategies of Koperasi Universitas Pamulang. The subjects consist of 40 respondents, including 10 lecturers and 30 students who are members or consumers of the Koperasi. The data were collected through interviews, observations, recordings, and photographs, all reflecting actual field conditions. Data were analyzed using a qualitative descriptive analysis method, involving data reduction, data presentation, and conclusion drawing. The results show that improvements are needed in four dimensions: product quality, competitive pricing, store convenience, and promotion through affordable media such as banners and brochures to increase awareness and purchasing interest in student-made products.
Pengaruh Gaya Kepemimpinan dan Motivasi terhadap Produktivas Kerja Karyawan Pada PT Berkat Cahaya Novena Jawa Barat Veritia, Veritia; Hayati, Feb Amni; Sularmi, Lili; Kristianti, Lily Setyawati
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 1 (2026): 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.v6i1.1721

Abstract

Employee productivity is a critical factor in achieving organizational goals, and it is strongly influenced by leadership style and motivation. In the dynamic work environment of PT Berkat Cahaya Novena, West Java, management effectiveness and employee motivation play a crucial role in determining performance outcomes. Observations and preliminary reports indicate that variations in leadership approaches and levels of employee motivation may lead to significant differences in productivity, making it necessary to examine these variables systematically. This study aims to investigate the effect of leadership style and motivation on employee productivity, both partially and simultaneously. The research employed a quantitative approach with an associative method. The population consisted of all 74 employees of PT Berkat Cahaya Novena, and a census sampling technique was applied. Data were collected using a structured questionnaire with closed-ended questions based on a 5-point Likert scale, distributed directly and via WhatsApp. The collected data were analyzed using SPSS 26 through multiple linear regression, including descriptive analysis, classical assumption tests, and regression analysis. The findings reveal that both leadership style and motivation have a significant positive impact on employee productivity. Strong leadership, characterized by guidance, support, and encouragement, enhances employee performance, while effective motivation further drives productivity by addressing employee needs and providing recognition. These results highlight the importance of implementing effective leadership practices and motivational strategies to optimize organizational performance.
Pengaruh Brand Image, Word of Mouth, dan Persepsi Harga terhadap Keputusan Konsumen Pembelian Produk Minyak Kutus-Kutus di Kota Denpasar Siangan, Ida Bagus Gede Bajra; Sunia, I Wayan; Lestari, Ni Putu Nina Eka
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 1 (2026): 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.v6i1.1722

Abstract

The growing competition in the herbal industry requires companies to strengthen their marketing strategies to maintain consumer loyalty. Kutus-Kutus Oil, a traditional herbal product in Denpasar, faces challenges in sustaining purchase decisions amid similar competing brands. This study aims to examine the influence of brand image, word of mouth, and price perception on consumer purchase decisions for Kutus-Kutus Oil in Denpasar City. The research employed a quantitative associative approach with 99 respondents selected using the Slovin formula. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS version 26. The results show that brand image, word of mouth, and price perception each have a positive and significant effect on consumer purchase decisions. Simultaneously, these three variables explain 63.7% of the variation in purchase decisions, indicating that consumer perception of brand strength, peer recommendations, and price fairness plays a key role in determining buying behavior. These findings suggest that enhancing brand credibility and managing online consumer engagement can strengthen the market position of local herbal products.
Pengaruh Customer Experience, Electronic Word Of Mouth (E-Wom), Dan Cafe Atmosphere Terhadap Keputusan Pembelian Konsumen Di Warung Saro Sanur Dhuaja, Ida Bagus Ary Indra; Sunia, I Wayan; Lestari, Ni Putu Nina Eka
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 1 (2026): 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.v6i1.1725

Abstract

The increasing competition in the food and beverage (F&B) industry requires businesses to create a distinctive and satisfying experience for customers. Warung Saro Sanur, a local restaurant combining modern and traditional concepts, strives to enhance its customer experience through interior design, service quality, and consistent product standards. This study aims to examine the influence of Customer Experience, Electronic Word of Mouth (E-WOM), and Café Atmosphere on Consumer Purchase Decisions at Warung Saro Sanur. The research applied a quantitative approach with a sample of 75 respondents determined using Ferdinand’s sampling formula. Data were collected through observation, documentation, and questionnaires, and analyzed using multiple linear regression with SPSS version 26. The findings indicate that Customer Experience, E-WOM, and Café Atmosphere each have a positive and significant effect on consumer purchase decisions, both partially and simultaneously. The coefficient of determination (R²) shows that 77.2% of consumer purchase decisions are explained by the three variables. These results suggest that creating a pleasant café environment and encouraging positive online reviews can strengthen consumers’ purchasing intentions and enhance brand loyalty in the F&B sector.

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