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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 536 Documents
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Pengaruh Kepatuhan Pajak dan Investasi terhadap Agresivitas Pajak : Studi Kasus PT Bukit Asam Tbk Periode 2017-2024 Engki Julizar; Hendri Hendri; Seftya Dwi Shinta
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.v6i3.2120

Abstract

Corporate tax aggressiveness remains a major concern because companies may legally reduce their tax burden through various financial strategies, while empirical evidence regarding the roles of tax compliance and investment decisions remains inconsistent. This study aims to examine the effects of tax compliance and investment, proxied by capital intensity, on tax aggressiveness at PT Bukit Asam Tbk during the 2017–2024 period. A quantitative approach was employed using quarterly secondary data obtained from the company's published financial statements. The study analyzed 32 observations through multiple linear regression, preceded by descriptive statistics and classical assumption tests. The findings indicate that tax compliance does not have a significant effect on tax aggressiveness, suggesting that compliance with tax regulations does not necessarily limit corporate tax planning practices. In contrast, investment has a positive and significant effect on tax aggressiveness, indicating that higher capital investment provides greater opportunities for companies to optimize tax expenses through depreciation and other tax incentives. Simultaneously, tax compliance and investment significantly influence tax aggressiveness. These findings contribute to the understanding of corporate tax behavior in the mining sector and provide empirical evidence for future studies on tax planning and corporate taxation.
Analisis Digital Marketing terhadap Purchase Intention melalui Electronic Word of Mouth (E-WOM) sebagai Variabel Mediasi pada Produk Skintific Nurasmi Putri Utami; Dicky Jhoansyah; Kokom Komariah
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.v6i3.2128

Abstract

The rapid growth of digital technology has transformed the way companies promote skincare products and interact with consumers through digital platforms. In the highly competitive skincare industry, consumers are increasingly influenced not only by firms’ digital marketing activities but also by online reviews and recommendations shared by other users. However, previous studies have reported inconsistent findings regarding the relationship between digital marketing and purchase intention, indicating the need for further investigation. This study aims to examine the effect of Digital Marketing on Purchase Intention, with Electronic Word of Mouth (E-WOM) serving as a mediating variable among consumers of Skintific skincare products in Sukabumi City. A quantitative approach with a causal associative design was employed. Data were collected through questionnaires distributed to 165 respondents selected using purposive sampling and analyzed using Structural Equation Modeling Partial Least Squares (SEM-PLS) with SmartPLS 4. The findings reveal that Digital Marketing positively influences both E-WOM and Purchase Intention. In addition, E-WOM has a significant positive effect on Purchase Intention and partially mediates the relationship between Digital Marketing and Purchase Intention. These findings suggest that effective digital marketing, supported by positive online consumer interactions, can strengthen consumers’ intention to purchase Skintific products and provide practical insights for developing more effective digital marketing strategies.
Fenomenologi Gaya Hidup Frugal Living: Analisis Peran Media Sosial, Penggunaan E-Wallet, dan Strategi Pengelolaan Keuangan di Era Digital Priska Alysia Putri; Kristyana Dananti
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.v6i3.2129

Abstract

This study explores the implementation of frugal living among migrant students in the digital era, particularly in relation to social media exposure and e-wallet usage. The research aims to understand how students interpret frugal living and develop financial management strategies while living independently. A qualitative phenomenological approach was employed, involving six migrant students at Universitas Kristen Teknologi Surakarta who had practiced frugal living for at least two years. Data were collected through in-depth interviews, participatory observation, and documentation, then analyzed using reflexive thematic analysis. The findings indicate that frugal living is perceived as a conscious effort to prioritize needs over wants rather than merely reducing spending. Social media has a dual role: it provides financial education and inspiration for a simple lifestyle, yet also encourages consumptive behavior through trends, influencers, and fear of missing out (FoMO). E-wallets similarly function as both financial control tools and triggers for impulsive purchases due to transaction convenience and promotional features. The study further reveals that self-control is more decisive than financial literacy in maintaining consistent frugal behavior. Over time, frugal living evolves from a survival strategy into a chosen lifestyle that supports financial stability and psychological well-being among migrant students.
Analisis Etika di Tempat Kerja terhadap Kasus Pelecehan Verbal dan Catcalling pada Pekerja Perempuan Hilma Harmen; Laura Natalia Naibaho; Lilis Elita Sinaga; Muhammad Taruna Sakti Batubara; Lucky Sanjaya Rajagukguk; Albert Tunggul Ardiansyah; Radhitya Dava Gurusinga
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.v6i3.2130

Abstract

Catcalling remains a common form of verbal sexual harassment experienced by women in the workplace and is frequently normalized as harmless humor or casual interaction. Such perceptions weaken efforts to create safe, respectful, and professional working environments while exposing female employees to psychological distress and reduced work performance. This study aims to examine workplace ethics in addressing verbal harassment and catcalling directed at female workers and to identify preventive measures from ethical and legal perspectives. The research employed a qualitative library research approach by reviewing relevant books, scientific journal articles, laws and regulations, and institutional reports published between 2021 and 2025. The collected literature was analyzed using descriptive content analysis to identify recurring themes related to workplace ethics, legal protection, and organizational responsibility. The findings indicate that catcalling constitutes a violation of professional ethics and personal dignity rather than a form of harmless communication. The practice is sustained by gender stereotypes, weak organizational oversight, and limited awareness of ethical workplace behavior. Strengthening anti-harassment policies, promoting ethical communication, providing secure reporting mechanisms, and enforcing legal protections are essential to fostering a safer and more inclusive workplace for female employees.
Pengaruh Literasi Keuangan, Penggunaan E-Wallet, Gaya Hidup dan Pendapatan terhadap Perilaku Konsumtif Generasi Z Florentina Tristawulan Octafiani; Kristyana Dananti
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.v6i3.2132

Abstract

The rapid expansion of digital payment systems and online shopping has intensified consumptive behavior among Generation Z, raising concerns about the role of financial capability and lifestyle in shaping purchasing decisions. This study aims to examine the influence of financial literacy, e-wallet usage, lifestyle, and income on the consumptive behavior of Generation Z in Surakarta. A quantitative approach was employed using a survey of 100 Generation Z respondents selected through purposive sampling. Data were collected using a structured questionnaire and analyzed through multiple linear regression after meeting the validity, reliability, and classical assumption tests. The findings indicate that financial literacy has a significant negative effect on consumptive behavior, suggesting that individuals with better financial knowledge tend to make more rational spending decisions. In contrast, e-wallet usage, lifestyle, and income have significant positive effects, indicating that greater access to digital payment services, a more consumption-oriented lifestyle, and higher income levels encourage higher consumption. Collectively, these variables explain a substantial proportion of the variation in consumptive behavior. The findings provide empirical evidence that strengthening financial literacy while promoting responsible digital financial practices is essential to encourage more sustainable consumption patterns among Generation Z.
Pengaruh Kenaikan Harga Gadget terhadap Keputusan Pembelian Konsumen di Era Digital Muhammad Taruna Sakti Batubara; Ika Khairi Dzaky Nasution; Shella Anjelika Br Tampubolon; Delila Lumban Raja; Sakila Putri; Winadya Norma Septelina Simare Mare; Radhitya Dava Gurusinga; Nurul Wardani Lubis
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.v6i3.2133

Abstract

The continuous increase in gadget prices has become an important issue in the digital era because these devices are no longer considered luxury products but essential tools for education, work, communication, and daily activities. Rising production costs, technological innovation, exchange rate fluctuations, and global economic conditions have contributed to higher market prices, potentially influencing consumer purchasing decisions. This study aims to examine the effect of increasing gadget prices on consumer purchasing decisions. A quantitative survey was conducted using purposive sampling involving 60 respondents who had purchased or used gadgets. Data were collected through an online questionnaire and analyzed using validity and reliability tests, descriptive statistics, and simple linear regression. The findings reveal that consumers are increasingly selective when purchasing gadgets. Many respondents prefer delaying purchases, waiting for promotional offers, or considering more affordable alternatives. Nevertheless, gadgets remain essential products, encouraging consumers to continue purchasing them despite higher prices. Statistical analysis indicates that rising gadget prices have a positive and significant effect on purchasing decisions and explain a moderate proportion of consumer decision variability. These findings suggest that consumers evaluate not only price but also product usefulness, quality, features, and overall value before making purchasing decisions.
Pengaruh Transformasi Digital, Kompensasi, dan Perubahan Pola Kerja terhadap Kinerja Dosen Universitas Teknologi Solo Rachel Anggika Pratiwi; Dyah Ayu Puri Palupi
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.v6i3.2134

Abstract

The rapid adoption of digital technologies has reshaped higher education and encouraged universities to adjust their management practices to maintain lecturer performance. Previous studies have generally examined digital transformation, compensation, and work pattern changes separately, resulting in inconsistent findings regarding their influence on lecturer performance. This study aims to investigate the simultaneous and partial effects of digital transformation, compensation, and changes in work patterns on lecturer performance at Universitas Kristen Teknologi Solo. A quantitative research design was employed using a survey method. Data were collected through questionnaires administered to all 35 active lecturers using a saturated sampling technique. The data were analyzed using multiple linear regression to examine the relationships among the variables. The findings indicate that digital transformation and changes in work patterns have a positive and significant effect on lecturer performance, while compensation has a positive but statistically insignificant effect. Simultaneously, the three independent variables significantly explain lecturer performance. These findings suggest that strengthening digital capabilities and implementing adaptive work systems contribute more substantially to lecturer performance than compensation alone. The study provides additional empirical evidence on the combined role of technological adaptation and flexible work practices in improving lecturer performance within private higher education institutions.
Pengaruh Environmental, Social dan Governance terhadap Nilai Perusahaan dengan External Assurance sebagai Moderasi Fayyaza Ghania Marshaninda; Aulia Fuad Rahman
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.v6i3.2141

Abstract

This study addresses the inconsistent evidence regarding the relationship between Environmental, Social, and Governance (ESG) disclosure and firm value, particularly when the credibility of sustainability information is strengthened through external assurance. The research aims to examine the individual effects of environmental, social, and governance disclosures on firm value and to investigate whether external assurance moderates these relationships. The study focuses on basic materials companies listed on the Indonesia Stock Exchange during the 2022-2024 period. A purposive sampling technique resulted in 60 firm-year observations. Data were analyzed using panel data regression with the Fixed Effect Model and Moderated Regression Analysis (MRA) in EViews 13. The findings indicate that environmental, social, and governance disclosures do not individually have a significant effect on firm value. In addition, external assurance does not strengthen the relationship between ESG disclosure and firm value. These results suggest that investors have not yet considered ESG disclosure and external assurance as important determinants of firm value in the Indonesian basic materials sector. This study contributes to the ESG literature by providing empirical evidence that the credibility of sustainability reporting through external assurance has not yet generated a stronger market response in an emerging market context.
Dampak Harga Diri, Literasi Media, dan Kreativitas: Strategi Personal Branding Mahasiswa Manajemen Generasi Z Universitas Kristen Teknologi Solo Dhavina Agtha Audrea; Dyah Ayu Puri Palupi
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.v6i3.2142

Abstract

The increasing use of Instagram among Generation Z has transformed the platform from a communication tool into an important medium for developing personal branding. Although previous studies have examined factors related to personal branding, limited attention has been given to the combined influence of self-esteem, media literacy, and creativity among university students. This study aims to examine the effects of self-esteem, media literacy, and creativity on the personal branding of Generation Z management students at Solo Christian Technology University. A quantitative approach was employed using a survey method. Data were collected from 40 students selected through purposive sampling and measured using a four-point Likert scale. The data were analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, partial (t-test), simultaneous (F-test), and the coefficient of determination (R²). The findings indicate that self-esteem, media literacy, and creativity each have a positive and significant effect on personal branding. Simultaneously, these variables explain 55.6% of the variation in personal branding, while the remaining 44.4% is influenced by other factors beyond the scope of this study. These findings highlight the importance of psychological and digital competencies in strengthening personal branding among Generation Z students in the digital environment.
Pengaruh Literasi Keuangan, Pendapatan, dan Gaya Hidup terhadap Perilaku Keuangan Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Muhadi Setiabudi Anggi Saraswati; Roni Roni; Mohamad Badrun Zaman; Dumadi Dumadi; Hilda Kumala Wulandari
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.v6i3.2147

Abstract

Financial management remains a challenge for many university students despite their exposure to financial education, as inadequate financial literacy, limited income, and consumptive lifestyles often influence financial decision-making. This study aims to examine the effects of financial literacy, income, and lifestyle on the financial behavior of students at the Faculty of Economics and Business, Universitas Muhadi Setiabudi. A quantitative associative approach was employed using primary data collected through questionnaires. The study involved 113 respondents selected from a population of 403 students using the Slovin formula and purposive sampling technique. Data were analyzed through multiple linear regression supported by validity and reliability testing, classical assumption tests, t-tests, F-tests, and the coefficient of determination using SPSS. The findings indicate that financial literacy, income, and lifestyle each have a positive and significant effect on students' financial behavior. Financial literacy emerged as the most influential factor among the independent variables. Simultaneously, the three variables significantly explain students' financial behavior, with an Adjusted R Square value of 54.9%, while the remaining 45.1% is influenced by other factors outside the research model. These findings highlight the importance of strengthening financial literacy alongside responsible financial management practices among university students.

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