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Abdul Rohman
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+6282180430563
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ljunpam@gmail.com
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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 536 Documents
Pengaruh Kemudahan, Keamanan dan Kecepatan Layanan terhadap Keputusan Konsumen UMKM di Kabupaten Grobogan dalam Menggunakan QRIS sebagai Alat Pembayaran Aditya Galuh Dimas Prayoga; 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.v6i2.2016

Abstract

This study is motivated by the rapid growth of digital payment systems in Indonesia, particularly the adoption of QRIS among Micro, Small, and Medium Enterprises (MSMEs). As digital transactions become increasingly essential, understanding the factors influencing consumer decisions to use QRIS is crucial for improving its implementation and acceptance. This research aims to analyze the effects of perceived ease of use, security, and service speed on consumer decisions in using QRIS in Grobogan Regency. This study employs a quantitative approach, with data collected through questionnaires distributed to 115 respondents. The data were analyzed using multiple linear regression to examine both partial and simultaneous effects of the independent variables on consumer decisions. The findings reveal that ease of use, security, and service speed each have a positive and significant effect on consumer decisions. Among these variables, security is identified as the most dominant factor. Simultaneously, all three variables significantly influence consumer decisions, as indicated by a significance value of 0.000 (< 0.05). Furthermore, the Adjusted R Square value of 0.656 shows that 65.6% of the variation in consumer decisions is explained by the three variables, while the remaining 34.4% is influenced by other factors outside this study.
Pengaruh Pertumbuhan Aset, Arus Kas Operasional, dan Kebijakan Dividen terhadap Kinerja Keuangan Aat Sutihat; Indra Iman Sumantri; Syamsul Asmedi; Rizka Rismawati
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.v6i2.2270

Abstract

The Consumer Non-Cyclicals sector plays a vital role in maintaining economic stability because it provides essential goods that remain in demand regardless of economic conditions. Nevertheless, companies in this sector are still required to maintain strong financial performance amid changing business environments, making it important to identify the factors that influence their performance. This study aims to analyze the effect of operating cash flow, dividend policy, and asset growth on the financial performance of Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The population consists of 87 companies, with a sample of 14 companies selected using purposive sampling. This research employs a quantitative approach using secondary data obtained from annual financial statements. Panel data regression analysis is applied to examine the simultaneous and partial effects of the independent variables on financial performance. The results indicate that dividend policy has a significant positive effect on financial performance, whereas operating cash flow and asset growth do not have a significant effect on financial performance.
Pengaruh Motivasi Kerja, Budaya Kerja, dan Lingkungan Kerja terhadap Kinerja Karyawan pada CV Batam Pangan Mandiri Alya Natasyah; Sumardin Sumardin; Muhammad Sidik
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (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.v6i3.2050

Abstract

Human resources play a strategic role in determining organizational success and sustainability. Employee performance is one of the most important indicators of organizational effectiveness because it reflects the achievement of organizational goals through employees’ work outcomes. However, employee performance may be influenced by several factors, including work motivation, work culture, and work environment. This study aimed to analyze the effect of work motivation, work culture, and work environment on employee performance at CV Batam Pangan Mandiri, both partially and simultaneously. This research employed a quantitative approach using multiple linear regression analysis. The study involved all 45 employees of CV Batam Pangan Mandiri as respondents through a saturated sampling technique. Data were collected using a structured questionnaire based on a five-point Likert scale and analyzed using SPSS version 19.0. The findings revealed that work environment was the most dominant factor influencing employee performance, contributing 33.60%, followed by work culture at 30.50% and work motivation at 11.50%. Simultaneously, work motivation, work culture, and work environment had a significant effect on employee performance, with an F-value of 18.436 and a coefficient of determination of 55.10%. These results indicate that improving employee performance requires an integrated approach involving strong work motivation, a positive work culture, and a supportive work environment.
The Effect of Dividend Policy, Sales Growth, and Firm Size on Firm Value Vivi Iswanti Nursyirwan; Gebby Aprilia Nur Fallah
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (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.v6i3.2075

Abstract

Firm value is an important indicator of a company's performance and attractiveness to investors. However, previous studies have reported inconsistent findings regarding the effects of dividend policy, sales growth, and firm size on firm value, particularly in the consumer non-cyclicals sector. This study aims to examine the influence of dividend policy, sales growth, and firm size on firm value in consumer non-cyclicals companies listed on the Indonesia Stock Exchange during the 2019–2023 period. This research uses a quantitative approach with secondary data obtained from annual reports. The sample consists of 18 companies selected through purposive sampling, resulting in 90 observations. Data were analyzed using panel data regression with the Fixed Effect Model (FEM). The results show that dividend policy has a significant negative effect on firm value, while sales growth and firm size do not have a significant effect on firm value. Simultaneously, dividend policy, sales growth, and firm size significantly affect firm value. These findings provide additional empirical evidence regarding the determinants of firm value in Indonesia’s consumer non-cyclicals sector and offer practical insights for investors and corporate management in making financial and investment decisions.
Pengaruh Opini Audit Tahun Sebelumnya, Financial Distress, dan Komite Audit terhadap Audit Delay Syiah Fadillah; Dea Annisa
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (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.v6i3.2084

Abstract

Audit delay remains a recurring issue because it reduces the timeliness of financial reporting and may affect the relevance of information used by investors and other stakeholders. Previous studies have reported inconsistent findings regarding the determinants of audit delay, particularly concerning previous audit opinion, financial distress, and audit committee characteristics. This study aims to examine the influence of previous audit opinion, financial distress, and audit committee on audit delay in Basic Materials companies listed on the Indonesia Stock Exchange during the 2021-2024 period. The study employed a quantitative approach using secondary data obtained from annual reports. Samples were selected through purposive sampling, and the hypotheses were tested using panel data regression analysis. The findings indicate that previous audit opinion has a positive and significant effect on audit delay, suggesting that companies receiving certain audit opinions tend to experience longer audit completion. Financial distress does not have a significant effect on audit delay, indicating that a company's financial condition is not the primary consideration in determining audit completion time. Meanwhile, the audit committee has a negative and significant effect on audit delay, implying that stronger audit committee oversight contributes to a more timely audit process. These findings provide practical implications for corporate management and regulators in strengthening corporate governance to improve the timeliness of audited financial reporting.
Pengaruh Motivasi, Disiplin, dan Tingkat Pendidikan terhadap Kinerja Guru pada Perguruan Tamansiswa Kecamatan Pulo Bandring Kabupaten Asahan Sri Rahayu; Rosnaida Rosnaida
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (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.v6i3.2087

Abstract

This study aims to examine the partial and simultaneous effects of motivation, work discipline, and education level on teacher performance at Persatuan Perguruan Tamansiswa Sukadamai, Asahan Regency. This research employed a quantitative correlational design. The population consisted of 64 teachers, and a census (total sampling) technique was used, meaning all population members were involved as respondents. Data were collected through a structured questionnaire and analyzed using multiple linear regression with SPSS. The results of the t-test show that motivation has a positive and significant effect on teacher performance (t = 2.620 > 2.000, p = 0.011), work discipline has a positive and significant effect (t = 3.676 > 2.000, p = 0.001), and education level also has a positive and significant effect (t = 8.163 > 2.000, p = 0.000). The F-test results indicate that motivation, work discipline, and education level simultaneously have a significant effect on teacher performance (F = 205.461 > 2.76, p = 0.000). The Adjusted R Square value of 0.907 indicates that 90.7% of teacher performance is explained by these variables, while the remaining 9.3% is influenced by other factors. The novelty of this study lies in the integrated analysis of motivation, work discipline, and education level within a single empirical model in the context of a Tamansiswa-based school, providing stronger localized evidence compared to previous studies that generally examined these variables separately.
Pengaruh Authentic Leadership, Kualitas Kehidupan Kerja, dan Pengawasan Internal terhadap Kinerja Pegawai pada Dinas Pemberdayaan Masyarakat dan Desa Kabupaten Asahan Diannata Diofani; Rosnaida Rosnaida
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (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.v6i3.2095

Abstract

Employee performance is a key factor in ensuring the effectiveness of public organizations in delivering quality public services. However, differences in leadership practices, employees' perceptions of their work environment, and the effectiveness of internal supervision may influence performance outcomes within government institutions. This study aims to examine the effects of authentic leadership, quality of work life, and internal supervision on employee performance at the Community and Village Empowerment Office of Asahan Regency. A quantitative explanatory approach was employed using a census sampling technique involving all 35 employees of the institution. Primary data were collected through structured questionnaires measured on a five-point Likert scale and analyzed using multiple linear regression with SPSS. The findings indicate that authentic leadership, quality of work life, and internal supervision each have a positive and significant effect on employee performance. Simultaneously, the three independent variables significantly explain variations in employee performance, with an adjusted coefficient of determination of 0.900, indicating that 90.0% of employee performance is explained by the proposed model. These findings highlight the importance of strengthening authentic leadership practices, improving employees' quality of work life, and enhancing internal supervision to support better organizational performance in the public sector.
Pengaruh Strategi Pemasaran Digital, Kualitas Produk, dan Harga terhadap Loyalitas Pelanggan Pada Brand Kecantikan Skintific : Studi Kasus Konsumen di Kabupaten Asahan Wulan Sari Nasution; Tengku Syarifah
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (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.v6i3.2099

Abstract

The rapid growth of Indonesia's beauty industry has intensified competition among skincare brands, making customer loyalty increasingly difficult to maintain despite extensive digital marketing activities and product innovation. This study aims to examine the influence of digital marketing strategy, product quality, and price on customer loyalty toward the Skintific beauty brand in Asahan Regency. A quantitative approach with an associative research design was employed. Data were collected through questionnaires from 96 Skintific consumers selected using the Cochran sampling formula and analyzed using multiple linear regression with SPSS. The findings reveal that digital marketing strategy and price have a positive and significant effect on customer loyalty, while product quality has a positive but insignificant effect. Simultaneously, the three independent variables significantly influence customer loyalty (F = 12.328; p < 0.001). The coefficient of determination (R² = 0.287) indicates that 28.7% of customer loyalty is explained by the proposed model, whereas the remaining variation is associated with other factors beyond this study. These findings suggest that strengthening digital marketing initiatives and maintaining competitive pricing are important strategies for improving customer loyalty in the skincare market.
Pengaruh Audit Kepatuhan dan Pengendalian Internal terhadap Efektivitas Pelayanan di PT Angkutan Sungai, Danau dan Penyebrangan (ASDP) Kota Bengkulu Refi Yaldi Nasution; Pedi Riswandi; Iwin Arnova
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (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.v6i3.2100

Abstract

The effectiveness of public services in Indonesia continues to face challenges due to inconsistent compliance with operational regulations and weaknesses in internal control systems, particularly in transportation service providers. Although previous studies have examined compliance audits and internal control separately, empirical evidence regarding their combined influence on service effectiveness in ferry transportation remains limited. This study aims to examine the effect of compliance audits and internal control on service effectiveness at PT ASDP Indonesia Ferry (Persero) Bengkulu Branch. A quantitative approach with a causal associative design was employed. The study involved all 30 employees of the company using a saturated sampling technique. Primary data were collected through structured questionnaires and analyzed using multiple linear regression. The findings indicate that compliance audit does not have a significant effect on service effectiveness (p = 0.475), whereas internal control has a positive and significant effect (p < 0.001). Simultaneously, both variables significantly influence service effectiveness (p < 0.001). These findings highlight the strategic role of strengthening internal control systems in improving the quality and effectiveness of ferry transportation services while providing empirical evidence within the context of Indonesia's maritime transportation sector.
Pengaruh Kepuasan Kerja, Motivasi Intrinsik, dan Motivasi Ekstrinsik terhadap Kinerja Pegawai pada Badan Pengelola Keuangan, Pendapatan dan Aset Daerah Kota Tanjungbalai Siti Kholizah; Rosnaida Rosnaida
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (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.v6i3.2118

Abstract

Employee performance is an essential factor in achieving organizational effectiveness, yet differences in individual performance remain a challenge for many public institutions. Job satisfaction and work motivation are considered important determinants that may influence employees' performance. This study aimed to examine the effects of job satisfaction, intrinsic motivation, and extrinsic motivation on employee performance at the Regional Financial, Revenue, and Asset Management Agency (BPKPAD) of Tanjungbalai City. A quantitative approach was employed using a census sampling technique involving all 36 employees of the institution. Primary data were collected through structured questionnaires and analyzed using multiple linear regression, supported by validity, reliability, and classical assumption tests. The findings indicate that job satisfaction, intrinsic motivation, and extrinsic motivation each have a positive and significant effect on employee performance. Simultaneously, these three variables also significantly influence employee performance. The coefficient of determination shows that 96.1% of the variation in employee performance can be explained by the three independent variables, while the remaining 3.9% is attributable to other factors beyond the scope of this study. These findings highlight the importance of strengthening employee satisfaction and motivation to improve organizational performance in the public sector.