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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 Harga, Ulasan Konsumen, dan Pelayanan terhadap Keputusan Pembelian Pakaian Wanita di TikTok Shop Budiono, Novera Andri; Suprayitno, Suprayitno
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.v6i2.1956

Abstract

The rapid growth of social commerce has transformed consumer purchasing behavior, particularly on platforms such as TikTok Shop that integrate entertainment content with instant transactions. In the fashion sector, purchasing decisions are influenced not only by visual appeal but also by economic and relational factors. This study aims to examine the effects of price, consumer reviews, and service quality on women’s purchasing decisions for clothing products on TikTok Shop. A quantitative associative approach was employed. Data were collected through an online questionnaire distributed to 127 female consumers in Surakarta who had previously purchased clothing via TikTok Shop, selected using accidental sampling. The data were analyzed using multiple linear regression after meeting classical assumption requirements. The findings indicate that price, consumer reviews, and service quality each have a positive and significant effect on purchasing decisions, both partially and simultaneously. Among the examined variables, price demonstrates the strongest contribution to purchasing decisions. These results highlight the importance of competitive pricing, credible online reviews, and responsive service management in strengthening consumer confidence and encouraging purchase decisions in social commerce environments.
Pengaruh Promosi, Kualitas Produk dan Harga terhadap Keputusan Pembelian Produk Make Over di Linda Kosmetik Cabang Letkol Iskandar Kota Palembang Meilisia, Erin; Artina, Nyimas
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.v6i2.1960

Abstract

The rapid growth of the cosmetics retail industry in Palembang has intensified competition among brands and retailers, requiring a better understanding of the factors influencing consumer purchasing decisions. This study aims to examine the effect of promotion, product quality, and price on purchasing decisions for Make Over products at Linda Kosmetik, Letkol Iskandar Branch, Palembang. A causal quantitative approach was employed using a survey of 342 consumers selected through the Slovin formula. Data were collected through structured questionnaires measured on a Likert scale and analyzed using multiple linear regression with SPSS. The results indicate that promotion (Sig. 0.049), product quality (Sig. 0.000), and price (Sig. 0.000) each have a significant partial effect on purchasing decisions. Simultaneously, the three variables significantly influence purchasing decisions (F = 124.918; Sig. 0.000). The adjusted R square value of 0.592 shows that 59.2% of the variation in purchasing decisions can be explained by promotion, product quality, and price, while the remaining 40.8% is influenced by other factors beyond this model. These findings highlight the importance of integrating competitive pricing, consistent product quality, and effective promotional strategies in retail cosmetics marketing.
The Effect of Corporate Social Responsibility Disclosure, Capital Structure and Dividend Policy on Firm Value Hunein, Hamida; Kristianti, Evi
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.v6i2.1961

Abstract

In today’s competitive banking sector, firm value is a critical indicator of financial performance and investor confidence. State-owned banks in Indonesia play a vital role in the national economy, and understanding the factors that influence their firm value is essential for sustainable growth. This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure, capital structure, and dividend policy on firm value. The research employed a quantitative approach using panel data from four state-owned banks over the period 2016–2023, resulting in 32 observations through saturated sampling. Data analysis was conducted using EViews 13, incorporating panel data regression models, coefficient of determination testing, and hypothesis testing. The findings indicate that CSR disclosure has a positive and significant effect on firm value, suggesting that socially responsible practices enhance investor perception and market valuation. Capital structure negatively affects firm value, implying that higher leverage may increase financial risk and reduce investor confidence. Interestingly, dividend policy was found to have no significant effect on firm value. The coefficient of determination (R²) of 50.39% indicates that CSR disclosure, capital structure, and dividend policy collectively explain approximately half of the variation in firm value. These findings provide valuable insights for policymakers and bank management in optimizing strategies to enhance firm value.
Pengaruh Jumlah Komite Audit, Pertumbuhan Perusahaan, dan Audit Report Lag terhadap Opini Audit Going Concern (Studi Empiris pada Perusahaan Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024) Fadhillah, Rusdiyantoro; Irawati, Wiwit
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.v6i2.1965

Abstract

The issuance of going-concern audit opinions remains a critical issue for publicly listed companies, particularly in capital-intensive sectors vulnerable to financial instability. This study examines whether the number of audit committee members, company growth, and audit report lag influence the likelihood of receiving a going concern audit opinion, with Debt to Asset Ratio (DAR) included as a control variable. The sample consists of 27 Basic Materials companies listed on the Indonesia Stock Exchange during 2020-2024, resulting in 135 firm year observations selected through purposive sampling. Secondary data were obtained from audited annual financial statements and analyzed using logistic regression with the Generalized Estimating Equation (GEE) approach to accommodate panel data characteristics and heteroskedasticity. The findings indicate that company growth significantly affects the probability of receiving a going-concern audit opinion, while the number of audit committee members, audit report lag, and DAR do not show significant partial effects. However, jointly, all independent variables significantly explain variations in going-concern audit opinions. These results suggest that financial performance remains a primary consideration for auditors, while governance structure and reporting timeliness play a complementary role in the assessment process.
Pengaruh Motivasi Kerja dan Disiplin Kerja terhadap Kinerja Pegawai pada Badan Kepegawaian dan Sumber Daya Manusia Kota Tangerang Selatan Holillah, Siti; Rangkuti, Zulkifli; Devi, Nurwulan Kusuma
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.v6i2.1966

Abstract

Employee performance in public sector institutions remains a critical issue, particularly in ensuring effective human resource management. Although the institutional performance of the Personnel and Human Resources Agency of South Tangerang City has been categorized as good, several performance indicators still require improvement. This study aims to examine the influence of work motivation and work discipline on employee performance. A quantitative approach with an associative design was employed. The population consisted of 33 employees from the Human Resource Competency Development Division, and all members were selected using a census sampling technique. Data were collected through structured questionnaires and analyzed using multiple linear regression with SPSS version 26. The results indicate that work motivation has a positive and significant effect on employee performance (t = 3.638; p < 0.05). Work discipline also shows a positive and significant effect (t = 5.137; p < 0.05). Simultaneously, both variables significantly influence employee performance (F = 57.187; p < 0.05), indicating that higher levels of motivation and discipline contribute to improved performance. These findings highlight the importance of strengthening motivational strategies and consistent disciplinary policies to enhance sustainable employee performance in public organizations.
Pengaruh Kecerdasan Emosional, Motivasi Kerja, Lingkungan Kerja dan Budaya Organisasi terhadap Kinerja Guru Sekolah Dasar Negeri di Kecamatan Malinau Barat Kabupaten Malinau Lesperi, Lesperi; Hidayat, Nurul
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.v6i2.1967

Abstract

Teacher performance in remote areas often faces structural and psychological challenges that may hinder instructional effectiveness. In Malinau Barat District, limited infrastructure, work pressure, and organizational dynamics potentially influence teachers’ professional outcomes. This study aims to examine the effects of emotional intelligence, work motivation, work environment, and organizational culture on the performance of public elementary school teachers. The research employed a quantitative explanatory design using a survey method. Data were collected from 86 teachers selected through proportional random sampling from a population of 109 teachers. A Likert-scale questionnaire consisting of 50 items was administered and tested for validity and reliability prior to analysis. Multiple linear regression analysis was applied after fulfilling classical assumption tests. The findings reveal that emotional intelligence, work motivation, work environment, and organizational culture each have a positive and statistically significant effect on teacher performance, both partially and simultaneously. The coefficient of determination (R² = 0.73) indicates that 73% of the variance in teacher performance is explained by the four independent variables. These results highlight the importance of strengthening both internal competencies and organizational conditions to enhance educational quality in remote primary schools.
Analisis Kinerja Karyawan Ditinjau dari Aspek Motivasi dan Lingkungan Kerja pada PT Gunung Sindur Kabupaten Bogor Sumiaty, Raden Yeti; Suntari, Esti; Cay, Sam
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.v6i2.1970

Abstract

This study was conducted in response to the increasing importance of employee performance in achieving organizational effectiveness, particularly in relation to motivation and the work environment. Many organizations recognize that employee performance is not solely determined by individual capability, but also by psychological and environmental factors that shape work attitudes and productivity. This research employed a descriptive quantitative method and was carried out at PT Gunung Sindur. The research subjects were all employees of the company, with annual employee performance appraisal reports serving as the primary data source. These reports contained information on motivation, work environment, performance, and work productivity. To strengthen the findings, semi-structured interviews were conducted with the HR Manager, supervisors, and five employees with the longest tenure. The data were analyzed using descriptive statistical techniques. The findings indicate that employee motivation and the condition of the physical work environment significantly influence performance. Many employees expressed dissatisfaction with the reward system, perceived salary inequity relative to responsibilities, and reported limited involvement in decision-making. Additionally, uncomfortable room temperatures, high noise levels, and limited workspace reduced overall comfort. These results highlight the importance of enhancing motivation and improving the work environment to optimize employee performance.
Peranan Green Accounting Pemoderasi Hubungan antara Green Intellecetual Capital dengan Earning Management : Studi Empiris Perusahaan IDX periode tahun 2020-2025 Febrianti, Fitri Dwi; Sugiyanto, Sugiyanto; Kartolo, Rachmat
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.v6i2.1971

Abstract

his study is grounded in the growing shift from “profit at all cost” to “profit with purpose,” where companies are expected to balance financial performance with environmental responsibility. In the context of the green economy, Green Intellectual Capital (GIC) plays a strategic role in promoting efficient resource use, ecological awareness, and responsible business practices through integrated reporting. This research examines the effect of Green Intellectual Capital on earnings management, with Green Accounting incorporated as a moderating variable. The objective is to analyze whether Green Accounting strengthens or weakens the relationship between GIC and earnings management among companies listed on the Indonesia Stock Exchange (IDX). This study employs a quantitative associative approach using secondary data. The population consists of 150 industrial companies listed on the IDX during the 2020–2025 period, with a purposive sample of 25 firms. Panel data regression analysis and Moderated Regression Analysis (MRA) were conducted using EViews. The findings indicate that Green Intellectual Capital significantly influences earnings management. Structural capital and relational capital show a positive effect, while human capital is not significant. Green Accounting strengthens the overall relationship, although the interaction with structural capital weakens the effect. These findings provide implications for investors, creditors, and policymakers in supporting sustainable capital expenditure decisions.
Pengaruh Electronic Word of Mouth (E-Wom) dan Kualitas Pelayanan terhadap Kepercayaan Konsumen pada Patuha Resort Bandung Purwoko, Donny; Zaharuddin, Zaharuddin; Freddy, Sitta Kusuma
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.v6i2.1972

Abstract

The rapid growth of digital platforms has transformed consumer behavior in the tourism industry, particularly in the way trust is formed through online information and service experiences. In nature-based resorts, consumer trust is influenced not only by direct service encounters but also by perceptions generated through Electronic Word of Mouth (E-WOM). This study aims to examine the effect of Electronic Word of Mouth (E-WOM) and service quality on consumer trust at Patuha Resort Bandung, both partially and simultaneously. This research employed a quantitative approach with descriptive and associative designs. The population consisted of consumers of Patuha Resort Bandung, and a sample of 100 respondents was determined using the Slovin formula. Data were collected through structured questionnaires using a five-point Likert scale and analyzed using multiple linear regression with SPSS version 27. The results show that Electronic Word of Mouth (E-WOM) has a positive and significant effect on consumer trust. Service quality has a positive but statistically insignificant effect when tested partially. However, E-WOM and service quality simultaneously have a significant influence on consumer trust. The findings indicate that E-WOM plays a dominant role in building consumer trust, while service quality functions as a supporting factor that reinforces consumer experience and trust sustainability in tourism services.
Pengaruh Kompetensi dan Kualitas Pegawai terhadap Kinerja Pegawai pada Pusat Pendidikan dan Pelatihan Badan Pusat Statistik Azis, Fauzan; Zaharuddin, Zaharuddin; Suhardi, Suhardi
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.v6i2.1981

Abstract

Employee performance is a critical factor in ensuring the effectiveness of organizational activities, particularly within public institutions responsible for developing human resources. However, variations in employee performance may arise due to differences in competence and employee quality. This study aims to analyze the influence of employee competence and employee quality on employee performance at the Education and Training Center of the Central Statistics Agency. The research applied a quantitative approach with a descriptive and associative design. The population consisted of 104 employees, while the sample included 100 employees selected using a total sampling technique. Data were analyzed using multiple linear regression, supported by partial (t-test), simultaneous (F-test), and coefficient of determination analysis. The findings indicate that competence has a significant effect on employee performance, as evidenced by a t-value of 9.773 which is greater than the critical value of 1.983. Employee quality also significantly influences performance with a t-value of 10.755 exceeding the critical value of 1.983. Simultaneously, competence and employee quality significantly affect employee performance with an F-value of 390.320 and a significance level of 0.000. The coefficient of determination shows that 88.9% of employee performance is explained by competence and employee quality, while the remaining 11.1% is influenced by other factors outside the model.