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Abdul Rohman
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https://ojs.pseb.or.id/index.php/jmeb/about/editorialTeam
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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 441 Documents
Pengaruh Motivasi Kerja terhadap Komitmen Afektif dengan Mediasi Stres Kerja pada Tenaga Kesehatan di RS Bhayangkara Mamuju Djuraedjo, Sri Rizky Y; Latu, Saparuddin; Syamsuriyati, Syamsuriyati
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 2 (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.v6i2.1855

Abstract

Low employee retention and high workloads among healthcare workers in hospitals can lead to decreased affective commitment to the organization. Work stress is a critical factor that weakens healthcare workers’ emotional attachment to their workplace, while work motivation is often considered essential for improving performance and employee loyalty. This study aims to analyze the effect of work motivation on affective commitment mediated by work stress among healthcare workers at Bhayangkara Hospital, Mamuju. This research employed a quantitative approach using an associative research design. The study was conducted at Bhayangkara Hospital Mamuju, with healthcare workers as the research respondents. A total of 97 respondents were selected using a total sampling technique. Data were collected through Likert-scale questionnaires and analyzed using SmartPLS software with the Structural Equation Modeling (SEM) method. The results indicate that work motivation does not have a direct effect on affective commitment. However, work motivation has a significant effect on reducing work stress, and lower work stress significantly increases affective commitment. Furthermore, work stress fully mediates the relationship between work motivation and affective commitment, indicating that improvements in motivation will only enhance affective commitment when accompanied by reduced work stress. These findings imply that hospital management should integrate motivational strategies with effective work stress management to strengthen healthcare workers’ affective commitment to the organization.
Trend Bisnis Digital UMKM Sate Madura Cak Ardi: Analisis Strategi Promosi dalam Perkembangan Kewirausahaan Pendampingan di Kota Malang Munawar, Moh. Hefni; Hermawan, Agus; Winarno, Agung
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 2 (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.v6i2.1859

Abstract

The acceleration of digitalization has created both opportunities and challenges for micro, small, and medium enterprises (MSMEs), particularly traditional culinary businesses that face intense market competition and changing consumer behavior. Many MSMEs still experience limitations in digital literacy and promotional management, which hinder their business growth and sustainability. This study aims to analyze digital business trends and examine digital promotional strategies implemented by UMKM Sate Madura Cak Ardi in supporting entrepreneurial development through business assistance in Malang City. The research employed a qualitative descriptive approach using participatory methods. Data were collected through in-depth interviews, direct observation, and documentation during the mentoring process. The findings show that the adoption of digital platforms, including social media marketing, online food delivery services, digital payment systems, and Google Business Profile, significantly improved business visibility, customer engagement, and operational efficiency. Promotional strategies such as content-based marketing, visual branding, customer reviews, and promotional campaigns proved effective in strengthening brand identity and expanding market reach. Moreover, entrepreneurial mentoring enhanced the owner’s managerial capabilities and adaptability to digital market dynamics. This study concludes that the integration of digital promotional strategies supported by structured business assistance plays a vital role in strengthening the competitiveness and sustainability of traditional MSMEs in the digital era.
Reaktualisasi Maqasid Al-Shariah dalam Etika Ekonomi Islam di Era Digitalisasi Global Sulistiyah, Sulistiyah; Hidayah, Arifah Rohmatul
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 2 (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.v6i2.1860

Abstract

The rapid expansion of global digitalization has significantly transformed economic activities, enhancing efficiency while simultaneously generating ethical challenges such as data exploitation, consumer manipulation, and profit-oriented business practices that often neglect moral considerations. This study aims to examine the relevance of maqāṣid al-Shariah as an ethical and normative framework for guiding Islamic economic practices in the digital era toward justice, sustainability, and social welfare. Employing a qualitative library research method, this study analyzes contemporary and classical literature sourced from national and international academic publications related to Islamic economics, digital transformation, and maqāṣid-based ethics. The findings reveal that the core principles of maqāṣid al-Shariah including the protection of religion, life, intellect, wealth, and progeny provide a comprehensive ethical foundation for regulating digital economic activities across production, consumption, and public policy domains. These principles emphasize a balance between technological innovation and moral responsibility, ensuring transparency, fairness, data protection, and long-term societal well-being. This study contributes to the discourse on Islamic digital economics by positioning maqāṣid al-Shariah not merely as a normative concept but as a strategic ethical framework capable of addressing contemporary digital economic challenges in a holistic and sustainable manner.
Pengaruh Citra Merek, E-WOM dan Customer Rating terhadap Keputusan Pembelian Skincare Glad2Glow di Kota Batam Fina, Syahrinda; Sukati, Inda
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 2 (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.v6i2.1870

Abstract

The rapid growth of digital platforms has significantly transformed consumer behavior in the skincare industry, particularly in urban areas such as Batam City. Consumers increasingly rely on brand perception, online information, and collective evaluations before making purchasing decisions. This study aims to examine the influence of brand image, electronic word of mouth (E-WOM), and customer rating on purchasing decisions of Glad2Glow skincare products in Batam City. A quantitative explanatory approach was employed using purposive sampling, involving 100 respondents who met specific criteria as active skincare consumers. Data were collected through structured questionnaires and analyzed using multiple linear regression after passing validity, reliability, and classical assumption tests. The results indicate that brand image, E-WOM, and customer rating each have a positive and statistically significant effect on purchasing decisions. Among the three variables, customer rating demonstrates the strongest influence, followed by brand image and E-WOM. Simultaneously, the three independent variables show a high explanatory power in predicting consumer purchasing decisions. These findings highlight the importance of strengthening brand perception, managing digital consumer communication, and maintaining credible customer ratings to enhance purchasing decisions in the competitive skincare market.
Peran Audit Internal dan Pengendalian Internal dalam Pencegahan Fraud di Era Digital : Systematic Literature Review Nabila, Amira; Nugrahanti, Trinandari Prasetya
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 2 (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.v6i2.1876

Abstract

In the digital era, organizations face increasingly sophisticated fraud risks that threaten financial stability and stakeholder trust. The rapid adoption of digital technologies has amplified both the opportunities and complexity of fraudulent activities, necessitating stronger internal audit and internal control mechanisms. This study aims to analyze the role of internal audit and internal control in preventing fraud through a Systematic Literature Review (SLR) of 20 accredited articles published between 2021 and 2025. The research method involved systematically identifying, screening, and reviewing articles from reputable academic databases such as Scopus, Google Scholar, and national accredited journals. Articles were selected based on criteria including relevance to audit, internal control, fraud prevention, full-text availability, and publication in peer-reviewed journals. Data analysis was conducted using thematic analysis, categorizing findings according to key aspects of internal audit, internal control, and digital oversight. The synthesis reveals that internal audit contributes significantly to fraud prevention through risk assessment, control evaluation, and the application of digital technologies such as data analytics. Effective internal control systems, including control environment, supervision, risk assessment, and continuous monitoring, reduce fraud opportunities. Integration of internal audit, internal control, governance, and technology enhances overall fraud prevention effectiveness. The findings highlight the need for synergy between technological oversight and robust governance structures, providing guidance for future research and strategic fraud prevention frameworks.
Analisis Consumer Rating dan E-Trust terhadap Continuance Intention (Survei pada Pengguna Aplikasi Netflix di Kota Sukabumi) Zen, Shafrizal Muhammad; Ramdan, Asep Muhamad; Zafar, Tetty Sufianty
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 2 (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.v6i2.1877

Abstract

The rapid growth of subscription-based digital streaming services has intensified competition among video-on-demand platforms, making user retention a critical challenge. In this context, consumer rating and electronic trust are considered important factors influencing users’ continuance intention. This study aims to analyze the effect of consumer rating and e-trust on continuance intention among Netflix application users in Sukabumi City, Indonesia. A quantitative approach was employed using an associative research design. Data were collected through an online questionnaire distributed to 300 Netflix users selected using purposive sampling. The data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS) through SmartPLS 3.2.9. The results indicate that consumer rating has a positive and significant effect on continuance intention, suggesting that favorable evaluations from other users strengthen users’ willingness to continue using the platform. Furthermore, e-trust also shows a positive and significant influence on continuance intention, reflecting that trust in service reliability, data security, and system integrity enhances long-term usage intention. Overall, the findings highlight the importance of maintaining credible rating systems and strengthening digital trust to sustain user engagement in subscription-based streaming services.
Analisis Pengalaman Wisatawan terhadap Minat Berkunjung Kembali melalui Customer Satisfaction sebagai Variabel Intervening (Survei pada Wisatawan di Kabupaten Sukabumi) Gunawan, Rizky Awalul; Ramdan, Asep Muhamad; Saori, Sopyan
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 2 (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.v6i2.1878

Abstract

Recurring visits to local tourist places are declining, which highlights the need for a deeper understanding of what draws visitors back. Revisit intention is said to be significantly influenced by the visitor experience, especially when it results in consumer pleasure. Using customer satisfaction as an intervening variable at tourist locations in Sukabumi Regency, this study attempts to examine the impact of tourist experience on revisit intention. In this study, a quantitative associative approach was used. A structured questionnaire was used to gather data from 150 tourists who were chosen through purposive sampling. SmartPLS 3.2.9 software was used to analyze the data using the Structural Equation Modeling with the Partial Least Squares (SEM-PLS) method. The findings indicate that tourist experience has a positive and significant effect on customer satisfaction and revisit intention. Customer satisfaction also shows a significant positive effect on revisit intention. Moreover, the mediation analysis demonstrates that customer satisfaction plays an important role in strengthening the relationship between tourist experience and revisit intention. These results suggest that improving tourists’ overall experience can enhance satisfaction levels, which subsequently increases the likelihood of repeat visits to the destination.
Analisis Korean Wave terhadap Purchase Intention Produk Lokal Somethinc dengan Customer Trust sebagai Mediasi (Survei pada Mahasiswa di Kota Sukabumi) Nursalimah, Bintan; Ramdan, Asep Muhamad; Nurmala, Resa
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 2 (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.v6i2.1883

Abstract

The increasing influence of the Korean Wave (Hallyu) has reshaped consumer behavior in Indonesia, particularly in the skincare industry. Although local brands such as Somethinc have adopted K-Beauty concepts and Korean cultural elements, consumer trust toward local products remains relatively lower than toward Korean brands, resulting in inconsistent purchase intention. This study aims to examine the effect of the Korean Wave on purchase intention for Somethinc skincare products, with customer trust as a mediating variable. A quantitative approach with a causal associative design was employed. Data were collected through an online questionnaire using a semantic differential scale (1–7) from 150 university students in Sukabumi City, selected through purposive sampling. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that the Korean Wave has a positive and significant effect on purchase intention. Customer trust also significantly influences purchase intention and partially mediates the relationship between the Korean Wave and purchase intention. Although the direct effect of the Korean Wave is stronger, customer trust plays a crucial role in reinforcing consumers’ intention to purchase local skincare products. These findings suggest that integrating Korean cultural elements with strategies to strengthen consumer trust can enhance the competitiveness of local skincare brands.
Analysis of Internal Control over Finished Goods Inventory in Improving Operational Effectiveness at PT Winner Prima Selaras Syahid, Ridwan; Supranata, Mardani
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 2 (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.v6i2.1885

Abstract

This study aims to evaluate the effectiveness of internal control over finished goods inventory implemented at PT Winner Prima Selaras. The research seeks to determine whether the existing internal control system has been adequately designed and applied to support effective inventory management. A quantitative analysis method was employed in this study to provide an objective assessment based on measurable data. Data collection was conducted using documentation and field notes obtained directly from PT Winner Prima Selaras. The data sources included both primary data and supporting documents, gathered through question-and-answer sessions with relevant personnel as well as documentation available at the research site. These data provided insight into the company’s inventory management practices and internal control procedures. The data analysis technique involved examining and comparing theories related to inventory turnover and control effectiveness with the actual practices implemented by the company. Inventory turnover ratios were analyzed to assess whether the movement of finished goods aligned with the standards established by the company. The results of the study indicate that the internal control of finished goods inventory at PT Winner Prima Selaras has not yet been fully effective. This conclusion is evidenced by inconsistencies in the monthly execution of finished goods inventory turnover when compared to the company’s predetermined standards during the 2016 period. Consequently, improvements in inventory control procedures are necessary to enhance operational effectiveness and ensure better inventory management performance.
Pengaruh Word of Mouth (WOM) , Harga dan Lokasi Usaha terhadap Keputusan Wisatawan untuk Menginap di Grahita Suite Sanur Naraditha, I Made Andika; Maheswari, Anak Agung Istri Agung; Sari, Putu Ratna Juwita; Wedananta, Kadek Adyatna
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 2 (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.v6i2.1887

Abstract

The rapid growth of tourism accommodation in Sanur has intensified competition among hotels, requiring managers to understand the key factors influencing tourists’ staying decisions. This study addresses the limited empirical evidence examining the combined role of Word of Mouth (WOM), price, and location in shaping accommodation choices, particularly for mid-scale hotels. The purpose of this research is to analyze the effects of WOM, price, and business location on tourists’ decisions to stay at Grahita Suite Sanur. A quantitative approach was employed using a survey method involving 108 tourists selected through accidental sampling. Data were collected through structured questionnaires and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results indicate that WOM, price, and location each have a positive and significant effect on tourists’ staying decisions. Simultaneously, these variables demonstrate a strong explanatory power in predicting accommodation choice. The findings highlight that credible recommendations, perceived price fairness, and strategic location are critical determinants of tourists’ decisions to stay. This study contributes to consumer behavior literature in tourism and provides practical insights for hotel managers in developing effective marketing strategies.