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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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Analisis Pengaruh Beban Kerja dan Kepemimpinan Transformasional terhadap Produktivitas Kerja Karyawan pada PT Fantasi Jerestama Gemilang Jakarta Selatan Anggiat Lastiar Manalu; Harries Madiistriyatno; Nurwulan Kusuma Devi
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.v6i3.2195

Abstract

Work productivity is a crucial factor in achieving organizational effectiveness, and it is influenced by several internal factors such as workload and transformational leadership. This study aims to examine the effect of workload on employee productivity, the effect of transformational leadership on employee productivity, and the simultaneous effect of both variables on employee productivity at PT Fantasi Jerestama Gemilang. This research employed a quantitative approach. The population consisted of 900 employees, and the sample was determined using the Slovin formula with a 10% margin of error, resulting in 90 respondents. Data were collected through questionnaires and analyzed using multiple linear regression to test the hypotheses. The results show that workload has a significant positive effect on employee productivity. Transformational leadership also has a significant positive effect on employee productivity. Furthermore, both variables simultaneously have a significant influence on employee productivity. The model indicates a strong explanatory power, while the remaining variation is influenced by other factors not examined in this study. In conclusion, effective workload management and strong transformational leadership practices are essential to improving employee productivity. Organizations should focus on optimizing internal management systems and developing human resources to ensure sustainable performance improvement.
Pengaruh Kesejahteraan dan Motivasi Kerja terhadap Kinerja Pegawai pada SMA Islam Assyafiiyah 02 Bekasi Abdul Mutalip; Harries Madiistriyatno; Nurwulan Kusuma Devi
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.v6i3.2196

Abstract

Employee performance plays an essential role in achieving educational institutions' organizational goals. However, inadequate employee welfare and declining work motivation may reduce individual performance and ultimately affect institutional effectiveness. This study aims to examine the influence of employee welfare and work motivation on employee performance at SMA Islam Assyafiiyah 02 Bekasi, both individually and simultaneously. A quantitative research approach with an explanatory design was employed. The study involved all 53 employees using a total sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS software. The findings indicate that employee welfare has a positive and significant effect on employee performance. Likewise, work motivation significantly contributes to improving employee performance. Simultaneously, both variables demonstrate a significant influence on employee performance, indicating that better welfare accompanied by stronger work motivation can enhance employees' effectiveness in carrying out their responsibilities. These findings highlight the importance of integrating welfare improvement and motivational strategies into school management policies to strengthen organizational performance and support the achievement of educational objectives.
Pengaruh Kontrol Diri dan Kompensasi terhadap Disiplin Kerja PT AP Buildings Jakarta Danu Alamsyah Widyatmoko; Harries Madiistriyatno; Nurwulan Kusuma Devi
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.v6i3.2197

Abstract

Employee work discipline is a crucial factor in improving organizational effectiveness and productivity. Low levels of work discipline may reduce employee performance and hinder the achievement of organizational objectives. Therefore, understanding the factors that influence work discipline is essential, particularly self-control and compensation. This study aims to examine the effects of self-control and compensation on the work discipline of employees at PT AP Buildings, both individually and simultaneously. A quantitative research design with a survey approach was employed. The study involved all 50 employees at the Head Office of PT AP Buildings using a saturated sampling technique, in which the entire population was selected as the research sample. Data were collected through a structured questionnaire using a five-point Likert scale and analyzed using multiple linear regression with SPSS version 23.0. The findings indicate that both self-control and compensation have significant positive effects on employee work discipline, both partially and simultaneously. These variables collectively explain most of the variation in work discipline, demonstrating their substantial contribution to employees' disciplinary behavior. Furthermore, compensation was identified as the most influential factor affecting work discipline. The findings suggest that organizations should implement fair and competitive compensation systems while fostering employees' self-control through appropriate human resource development programs to strengthen work discipline and support sustainable organizational performance.
Pengaruh Kompetensi Auditor dan Penguasaan Teknologi Informasi terhadap Kualitas Audit Internal pada Inspektorat Jenderal Kementerian Kehutanan Mas Ali; Harries Madiistriyatno; Nurwulan Kusuma Devi
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.v6i3.2198

Abstract

The demand for accountable and data-driven government governance has increased the importance of high-quality internal audit functions. Auditor competence and information technology proficiency are considered essential factors in supporting effective and adaptive audit processes. This study aims to analyze the effect of auditor competence and information technology proficiency on internal audit quality at the Inspectorate General of the Ministry of Forestry, both partially and simultaneously. This study employed a quantitative approach with a survey method and causal associative research design. The population consisted of all internal auditors at the Inspectorate General of the Ministry of Forestry, with 35 auditors selected through saturated sampling. Data were collected using a five-point Likert scale questionnaire. The variables examined included auditor competence, information technology proficiency, and internal audit quality. Data analysis was conducted using validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficient of determination analysis using IBM SPSS Statistics 26. The results show that auditor competence has a positive and significant effect on internal audit quality, while information technology proficiency does not have a significant partial effect. However, both variables simultaneously contribute to improving internal audit quality. These findings emphasize the importance of strengthening auditor competence and developing digital capabilities to support effective, accountable, and adaptive government internal supervision.
Pengaruh Mutu Pelayanan dan Kompetensi Perawat terhadap Kepuasan Pasien Rawat Inap Pada RS XYZ Yekti Chrisna Nugraeni; Harries Madiistriyatno; Nurwulan Kusuma Devi
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.v6i3.2199

Abstract

Patient satisfaction is a key indicator of healthcare service quality and reflects the extent to which hospital services meet patients’ expectations. Improving service quality and enhancing nurses’ competence are essential strategies for increasing patient satisfaction and ensuring the delivery of high-quality healthcare. Therefore, examining the influence of these factors on inpatient satisfaction is important to support continuous quality improvement in hospitals. This study aimed to analyze the effect of service quality on inpatient satisfaction, the effect of nurses’ competence on inpatient satisfaction, and the simultaneous effect of service quality and nurses’ competence on inpatient satisfaction at RS XYZ. This study employed a quantitative research approach with a descriptive and explanatory design. The population consisted of 93 inpatients at RS XYZ. Because the population size was relatively small, a total sampling technique was applied, resulting in a sample of 93 respondents. Data were analyzed using multiple linear regression, including partial and simultaneous hypothesis testing. The results demonstrated that service quality had a significant positive effect on inpatient satisfaction. Nurses’ competence also had a significant positive effect on inpatient satisfaction. Moreover, service quality and nurses’ competence simultaneously had a significant positive effect on inpatient satisfaction. These findings suggest that hospital management should prioritize continuous improvements in service quality and strengthen nurses’ competencies through training, supervision, and regular performance evaluation to enhance patient satisfaction and improve the overall quality of healthcare services.
Pengaruh Return on Asset (ROA), Return on Equity (ROE), dan Net Profit Margin (NPM) terhadap Harga Saham pada PT Astra Otoparts Tbk Periode 2017–2023 Naufal Bintang Azhar; Guyub Nuryanto; Rooswhan Budhi Utomo; Arncliffe Joya; Assyifa Fauziah
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.v6i3.2202

Abstract

The automotive component industry plays an important role in supporting economic growth and industrial development in Indonesia. The financial performance of a company is one of the factors considered by investors in assessing investment decisions, particularly through profitability indicators such as Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM), which may influence stock price movements. This study aims to analyze the effect of ROA, ROE, and NPM on the stock price of PT Astra Otoparts Tbk during the 2017–2023 period. This research employed a quantitative approach using secondary data obtained from the annual financial reports of PT Astra Otoparts Tbk and stock price data from the Indonesia Stock Exchange (IDX) and Stockbit application. The population in this study consisted of all financial report data and stock price data of PT Astra Otoparts Tbk. The sample was determined using a purposive sampling technique, with the selected sample consisting of financial data and closing stock prices for the 2017–2023 period. Data analysis was conducted using SPSS version 30, including classical assumption tests, multiple linear regression analysis, partial t-tests, simultaneous F-tests, and the coefficient of determination (R²). The results indicate that ROA, ROE, and NPM partially and simultaneously have a significant effect on the stock price of PT Astra Otoparts Tbk. These findings emphasize the importance of profitability performance as a consideration for investors and corporate management in evaluating financial and investment decisions.
Pengaruh Self Efficacy dan Literasi Digital terhadap Keberlanjutan Usaha di Era Ekonomi Digital : Survei pada Pelaku Usaha Mikro, Kecil, dan Menengah di Kota Sukabumi Yuslan Pebrian; Erry Sunarya; Sopyan Saori
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.v6i3.2203

Abstract

The rapid development of the digital economy requires Micro, Small, and Medium Enterprises (MSMEs) to adapt to technological advancements in order to maintain business sustainability amid increasingly competitive business conditions. However, many MSME owners still have limited self-efficacy and digital literacy, which affects their ability to manage and develop their businesses sustainably. This study aims to analyze the influence of Self-Efficacy and Digital Literacy on Business Sustainability in the Digital Economy Era among MSME owners in Sukabumi City. This research employed a quantitative method using descriptive and associative approaches. The population consisted of MSME owners in Sukabumi City, with a sample of 135 respondents selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS version 3.2.9. The results revealed that Self-Efficacy had a positive and significant effect on Business Sustainability, with a path coefficient of 0.215, a T-Statistic of 2.660, and a P-Value of 0.008. Digital Literacy also had a positive and significant effect on Business Sustainability, with a path coefficient of 0.716, a T-Statistic of 9.533, and a P-Value of 0.000. Furthermore, the R-Square value of 0.840 indicates that 84% of the variance in Business Sustainability is explained by Self-Efficacy and Digital Literacy, while the remaining 16% is explained by other variables outside this study. The findings also indicate that Digital Literacy is the most dominant variable influencing Business Sustainability. Therefore, improving self-efficacy and digital literacy is essential for MSME owners and policymakers to support sustainable business performance in the digital economy era.
Pengaruh Kompetensi dan Kualitas Perawat terhadap Kinerja Perawat pada RS Siloam Jakarta Jernih Hati Sarumaha; Harries Madiistriyatno; Eddy Hermawan Hasudungan Panjaitan
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.v6i3.2204

Abstract

This study was motivated by the existence of variations in nurses’ performance at Siloam Hospital South Jakarta, as indicated by inconsistencies in the implementation of standard operating procedures, differences in clinical competencies, and suboptimal quality of nursing services. These conditions may potentially affect the quality of healthcare services and patient safety. This study aims to analyze the influence of nurse competence and nurse quality on nurses’ performance. The research object consisted of nurses working at Siloam Hospital South Jakarta, with respondent characteristics varying based on gender, age, educational level, and length of employment. This study employed a quantitative approach using a survey method. A total of 40 nurses were selected as the research sample through a simple random sampling technique. Data were collected using questionnaires and analyzed using multiple linear regression analysis, t-test, F-test, and the coefficient of determination (R²). Data processing was conducted using SPSS version 26. The results indicate that nurse competence has a positive and significant effect on nurses’ performance. Nurse quality also has a positive and significant effect on nurses’ performance. Simultaneously, nurse competence and quality significantly contribute to improving nurses’ performance. These findings highlight the importance of continuous competency development, clinical supervision improvement, and strengthening a patient safety-oriented service culture.
Analisis Pengaruh Intensitas Modal, Tingkat Hutang terhadap Manajemen Pajak dengan Peran Moderasi Ukuran Perusahaan Efa Loli Susan; I Ketut Wenten
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.v6i3.2207

Abstract

Tax management has become increasingly important for companies because tax obligations can affect profitability and financial efficiency, while differences in corporate characteristics may influence the strategies adopted to manage tax burdens. In this context, capital intensity, leverage, and firm size are relevant factors to examine, particularly in the Basic Materials sector, which has distinctive asset structures and substantial investment requirements. This study aims to analyze the effect of capital intensity and leverage on tax management, with firm size as a moderating variable, in Basic Materials sector companies listed on the Indonesia Stock Exchange during 2020–2024. This research employed a quantitative approach using secondary data obtained from companies’ annual financial statements. The sample was selected using purposive sampling. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA) with EViews 12. The results indicate that capital intensity affects tax management, whereas leverage has no significant effect on tax management. Furthermore, firm size is unable to moderate the relationship between capital intensity and tax management or between leverage and tax management. These findings contribute to the development of corporate tax management strategies and provide references for future research.
Analisis Beban Kerja dan Motivasi terhadap Kepuasan Pelayanan Perawat pada Klinik Rodondo Pamulang Yuni Kartikasari; Harries Madiistriyatno; Nurwulan Kusuma Devi
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.v6i3.2211

Abstract

The increasing demand for healthcare services requires clinics to maintain high-quality nursing services despite limitations in human resources and growing workloads. At the Rodondo Pamulang Clinic, several patient complaints indicate that service satisfaction has not yet met expectations, highlighting the importance of evaluating factors that influence nursing service quality. This study aimed to examine the effects of workload and work motivation on nurses' service satisfaction, both individually and simultaneously. A quantitative approach was employed using a saturated sampling technique involving all 36 nurses working at the clinic. Data were collected through questionnaires and analyzed using multiple linear regression, including partial and simultaneous hypothesis testing. The findings indicate that workload and work motivation each have a significant influence on nurses' service satisfaction. Simultaneously, both variables provide a strong contribution to the improvement of service satisfaction, with a coefficient of determination of 91.4%, indicating that workload and motivation explain most of the variation in the dependent variable. These findings suggest that effective workload management combined with efforts to strengthen employee motivation can improve the quality of nursing services. The study provides practical evidence for healthcare managers in developing human resource strategies to enhance service performance and patient satisfaction.

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