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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 441 Documents
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Faktor-Faktor yang Memengaruhi Penyerapan Tenaga Kerja pada UMKM Penerima Program Kredit Usaha Rakyat (KUR) di Pulau Jawa Yusufy, Syafinah Az Zahra; Seputro, Dimas Nugroho Dwi
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.v6i2.1913

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in employment creation in Indonesia, yet their labor absorption capacity remains vulnerable to economic shocks, particularly during the COVID-19 pandemic. To support business continuity and job creation, the government implemented the People’s Business Credit (KUR) program to expand MSMEs’ access to formal financing. However, empirical evidence regarding the effectiveness of KUR in enhancing labor absorption remains limited. This study aims to analyze the influence of internal and external characteristics on labor absorption among MSMEs receiving KUR in Java. Using secondary data from the 2021 MSME KUR Recipient Survey, this study applies multiple linear regression with the Ordinary Least Squares (OLS) approach to a sample of 476 MSMEs. The independent variables include monthly business turnover, ownership of a business bank account, educational attainment of business owners, and business sector classification based on KBLI. The results indicate that monthly business turnover has a positive and significant effect on labor absorption, while business sector characteristics particularly transportation and warehousing also significantly influence employment levels. In contrast, ownership of a business bank account and the owner’s educational level do not show a significant effect. These findings suggest that business capacity and sectoral characteristics are key determinants of labor absorption and highlight the need for more targeted, sector-based MSME financing policies to support sustainable employment in the post-pandemic period.
Analisis Faktor-Faktor Penyebab Kepailitan Sritex Wulan, Mutia Karunia Antap; Chow, Sayuti; Salim, Susan Ratna; Rukmana, Ovalia
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.v6i2.1915

Abstract

The bankruptcy of PT Sri Rejeki Isman Tbk (Sritex), once one of Indonesia’s largest and most prominent textile manufacturers, represents a significant case of strategic failure within an increasingly competitive global manufacturing environment. Despite its long-standing reputation as a major exporter and supplier to international fashion brands and military institutions, Sritex ultimately collapsed under mounting financial and strategic pressures. This study aims to identify and explain the key internal and external factors that led to Sritex’s bankruptcy, while drawing strategic lessons for firms operating in export-oriented manufacturing industries. The research adopts a qualitative case study approach using secondary data collected from academic publications, industry reports, corporate documents, and credible news sources from 2023-2024. Data were analyzed through an integrated strategic management framework comprising SWOT analysis, Porter’s Five Forces, and the VRIO model to assess competitive pressures, strategic positioning, and resource sustainability. The findings indicate that Sritex’s former competitive strengths were no longer sufficient to withstand structural changes in the textile industry. Intense global competition, rising imports, and shifting demand patterns were compounded by internal weaknesses, including excessive leverage, rigid operations, and inadequate risk management. These factors collectively accelerated the firm’s financial distress and organizational breakdown. The study highlights the importance of strategic adaptability, prudent financial governance, and alignment between internal capabilities and external industry dynamics.
Audit Kepatuhan terhadap Regulasi Anti Money Laundering / Countering the Financing of Terrorism (AML/CFT) pada Perusahaan Fintech di Indonesia: Tinjauan Literatur 2020–2025 Muhidin, Adam Desvian; 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.v6i2.1920

Abstract

The rapid expansion of financial technology (fintech) in Indonesia has created substantial challenges for the effective implementation of Anti-Money Laundering and Countering the Financing of Terrorism (AML/CFT) compliance. This study aims to systematically examine key issues, regulatory practices, and the effectiveness of AML/CFT implementation within the Indonesian fintech sector. The research employs a qualitative approach using a Systematic Literature Review (SLR) method. Data were collected through document analysis of 15 scholarly articles published between 2020 and 2025, sourced from nationally accredited Sinta-indexed journals and reputable international journals. Literature selection was conducted using predefined inclusion and exclusion criteria, focusing on relevance, journal quality, and alignment with the Indonesian regulatory context. The data analysis technique applied was thematic and comparative analysis, categorizing findings into compliance auditing, AML/CFT program implementation, risk management practices, and regulatory supervision. The results indicate that AML/CFT compliance in Indonesian fintech remains constrained by inadequate technological infrastructure, limited skilled human resources, weak inter-agency coordination among the Financial Services Authority (OJK), Bank Indonesia, and the Financial Transaction Reports and Analysis Center (PPATK), as well as the prevalence of illegal fintech operators. Preventive mechanisms such as Know Your Customer (KYC), Customer Due Diligence (CDD), and Enhanced Due Diligence (EDD) are essential but require significant technological investment and continuous capacity building. This study recommends strengthening regulatory harmonization, enhancing audit and compliance functions, promoting RegTech and SupTech adoption, and expanding future empirical research across fintech business models.
Pengaruh Working Capital Turnover dan Leverage terhadap Profitabilitas Perusahaan Makanan dan Minuman di Bursa Efek Indonesia Tahun 2019-2024 Haryani, Yeni
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.v6i2.1921

Abstract

The impact of working capital turnover and leverage on the profitability of food and beverage companies listed on the Indonesia Stock Exchange between 2019 and 2024 is examined in this study. The primary topic of this study is the industry's profitability fluctuations, which point to variations in the effectiveness of financing choices and working capital management. This study aims to examine the partial and simultaneous effects of leverage and working capital turnover on business profitability. Using secondary data from the annual financial statements of five chosen companies, this study takes a quantitative approach, yielding 30 firm-year observations. Multiple linear regression was used with SPSS to evaluate the data. The findings show that working capital turnover significantly and negatively affects profitability, suggesting that overly high turnover may limit a company's capacity to produce optimal returns. Leverage, on the other hand, has a favorable and substantial impact on profitability, indicating that, when used wisely, debt can improve performance. Leverage and working capital turnover both have a big impact on profitability at the same time. These results highlight how crucial sensible financing techniques and balanced working capital management are to maintaining profitability in the food and beverage sector.
Pengaruh Efikasi Diri, Literasi Digital, dan Modal terhadap Niat Berwirausaha (Survei pada Mahasiswa Entrepreneur Program Studi Administrasi Bisnis UMMI Periode 2021-2022) Yuwafi, Milki Hamdan; Jhoansyah, Dicky; 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.v6i2.1923

Abstract

The rising number of educated unemployed graduates in Indonesia highlights the urgency of strengthening entrepreneurial intention among university students. Despite having academic qualifications, many graduates still prefer seeking formal employment rather than creating new businesses. This study aims to examine the effects of self-efficacy, digital literacy, and capital on entrepreneurial intention among students of the Entrepreneur Program in the Business Administration Study Program at Universitas Muhammadiyah Sukabumi during the 2021–2022 period. A quantitative approach was employed using a saturated sampling technique involving 96 students. Data were collected through structured online questionnaires measured using a Likert scale and analyzed using multiple linear regression with SPSS. The results indicate that self-efficacy has a positive and significant effect on entrepreneurial intention, suggesting that students with stronger confidence in their abilities are more inclined to engage in entrepreneurial activities. Digital literacy also shows a significant positive influence, emphasizing the importance of technological competence and critical information management in supporting entrepreneurial readiness. In addition, capital comprising financial, human, and social dimensions significantly affects entrepreneurial intention. Simultaneously, self-efficacy, digital literacy, and capital explain 93% of the variance in entrepreneurial intention. These findings support the Theory of Planned Behavior, particularly the role of perceived behavioral control in shaping entrepreneurial intention.
Pengaruh Kinerja Keuangan, Komite Audit dan Prudence terhadap Nilai Perusahaan : Studi Empiris Sektor Consumer Non Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024 Maslina, Maslina; Sugeng, Andry
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.v6i2.1931

Abstract

Firm value is an important indicator for investors in assessing a company’s performance and future prospects. In recent years, fluctuations in firm value within the consumer non-cyclicals sector in Indonesia have attracted attention, particularly in relation to financial performance, corporate governance mechanisms, and the application of accounting prudence. This study aims to analyze the determinants of firm value by examining financial performance, audit committee characteristics, and prudence as influencing factors. The research employs a quantitative approach using secondary data obtained from companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange during the period 2020–2024. The population consists of all firms in the sector, with a final sample of 21 companies selected, resulting in 105 firm-year financial statement observations. Descriptive statistical analysis and multiple regression analysis are applied to test the proposed hypotheses. The data are processed using EViews version 12. The results indicate that financial performance, audit committee, and prudence simultaneously have a significant effect on firm value. However, partial testing shows that financial performance does not have a significant effect on firm value, while the audit committee has a significant positive effect. Prudence, on the other hand, does not significantly influence firm value. These findings suggest that corporate governance, particularly the role of the audit committee, plays a more critical role in enhancing firm value than financial performance and accounting prudence in the observed sector.
Pengaruh Kualitas Layanan (Kemudahan Donasi, Daya Tarik Kampanye, Kecepatan Respons dan Informativitas Media Sosial) terhadap Kepercayaan Donatur YBM BRILiaN Sunandila, Muhamad Roozika
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.v6i2.1939

Abstract

Indonesia has substantial potential in Islamic philanthropy, particularly zakat, yet its realization remains far below capacity. One of the key challenges lies in sustaining donor trust amid increasing digitalization of fundraising practices. This study aims to examine the effect of service quality dimensions, namely ease of donation, campaign attractiveness, response speed, and social media informativeness, on donor trust at YBM BRILiaN. Employing a quantitative approach, data were collected from 128 active donors using a structured questionnaire and analyzed through multiple linear regression. The results indicate that service quality simultaneously has a significant positive effect on donor trust, explaining 46.8% of its variance. Partially, ease of donation and campaign attractiveness significantly influence donor trust, while response speed and social media informativeness do not show a direct significant effect. These findings suggest that donor trust in corporate-based zakat institutions is primarily shaped by practical donation systems and persuasive campaign communication rather than by service attributes perceived as basic standards. The study provides empirical insights for zakat institutions in prioritizing service strategies that enhance donor trust and long-term fundraising sustainability in the digital era.
Pengaruh Persepsi Pasien tentang Tarif Jasa Pelayanan dan Fasilitas terhadap Keputusan Pasien Memilih Operasi Sectio Caesaria dengan Metode ERACS Masuni, Evi; Syaodih, Erliany; Veranita, Mira
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.v6i2.1941

Abstract

The adoption of Enhanced Recovery After Caesarean Surgery (ERACS) has increased due to its clinical advantages; however, patients’ willingness to choose this method remains limited, particularly in relation to economic considerations and hospital service conditions. This study aimed to examine the influence of patients’ perceptions of service fees and hospital facilities on their decision to choose cesarean section using the ERACS method at RSU Prima Medika Tulungagung. A quantitative analytic approach with a cross-sectional design was employed. Data were collected from 43 ERACS patients using structured questionnaires and analyzed through multiple linear regression, supported by t-tests and F-tests at a 5% significance level. The findings revealed that patients’ perceptions of service fees had a positive and statistically significant effect on the decision to select ERACS (β = 0.479; p = 0.002). In contrast, perceptions of hospital facilities did not show a significant effect (β = -0.162; p = 0.341). Simultaneously, service fees and facilities significantly influenced patient decision-making (F = 8.167; p = 0.001), with an adjusted R² value of 0.254. These results indicate that perceived service fees are the dominant factor in patients’ decisions to choose ERACS, while hospital facilities function as a supporting element. Improving cost transparency and strengthening patient education may enhance informed decision-making regarding ERACS services.
Analisis Inovasi Produk terhadap Kinerja Restoran melalui Pemanfaatan Teknologi sebagi Variabel Mediasi (Studi Kasus pada Restoran di Kota Sukabumi) Hopia, Nida; Danial, R. Deni Muhammad; Ramdan, Asep Muhamad
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.v6i2.1947

Abstract

The rapid growth of the restaurant industry in Sukabumi City has intensified competition, requiring restaurant owners to continuously improve their performance. However, many restaurants still face challenges in optimizing technology to support product innovation and operational effectiveness. This study aims to examine the effect of product innovation on restaurant performance, with technology utilization as a mediating variable. A quantitative research approach was employed using a survey method. Data were collected through questionnaires distributed to 158 restaurant owners operating in Sukabumi City. The collected data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 3 software. The results show that product innovation has a positive and significant effect on both technology utilization and restaurant performance. Furthermore, technology utilization significantly influences restaurant performance and plays an important mediating role in strengthening the relationship between product innovation and restaurant performance. These findings indicate that product innovation becomes more effective in improving restaurant performance when supported by optimal technology utilization. This study highlights the importance of integrating product innovation and technology adoption as a strategic approach to enhance operational performance and competitiveness in the restaurant industry.
Persepsi Karyawan Terhadap Penerapan Audit Sistem Manajemen Keselamatan dan Kesehatan Kerja (SMK3) di PT Hitachi Astemo Bekasi Powertrain Systems Wirawan, Adi; Pratikno, Yuni; Nengsih, Widya
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.v6i2.1955

Abstract

This study examines employee perceptions of the implementation of Occupational Safety and Health Management System (SMK3) audits, considering that audit effectiveness is closely related to employees’ understanding and acceptance of the process. Although SMK3 audits are regularly conducted, several audit findings indicate that improvements are still required in certain aspects of implementation. This research aims to analyze employee perceptions of SMK3 audit implementation, identify factors influencing these perceptions, and assess the impact of SMK3 audits on employee work behavior and safety compliance. The study employed a descriptive qualitative approach with a case study design at PT Hitachi Astemo Bekasi Powertrain Systems. Data were collected through direct observation, in-depth interviews with employees involved in the SMK3 audit process, and documentation review. Data analysis was carried out using descriptive qualitative techniques to interpret employees’ experiences, views, and responses toward the audit process. The results show that employee perceptions of SMK3 audit implementation tend to be neutral to positive. Positive perceptions are influenced by employees’ understanding of audit objectives, management support, effective communication from auditors, and the presence of a strong safety culture. However, audit results identified that 15 out of 166 SMK3 criteria still required improvement, particularly in regulatory compliance, risk evaluation, training effectiveness, emergency preparedness, and workplace safety controls. Overall, SMK3 audit implementation contributes positively to improving safe work behavior, compliance with safety procedures, and employee productivity.

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