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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 536 Documents
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Pengaruh Manajemen Risiko dan Kepemimpinan Transformasional terhadap Kinerja Auditor pada Inspektorat Jenderal Kementerian Kehutanan Didik Triwibowo; Harries Madiistriyatno; Jamal Hanaffy
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.v6i3.2214

Abstract

The increasing complexity of governance in the public sector requires internal auditors to improve their performance through effective risk management and transformational leadership. However, the limited number of auditors and the growing scope of supervisory responsibilities pose significant challenges to achieving optimal audit performance within the Inspectorate General of the Ministry of Forestry. This study aims to examine the effects of risk management and transformational leadership on auditor performance. A quantitative approach was employed using a census method involving all 107 auditors of the Inspectorate General as research respondents. Data were collected through structured questionnaires and analyzed using multiple linear regression with IBM SPSS version 27. The findings indicate that both risk management and transformational leadership have a positive and significant influence on auditor performance, either individually or simultaneously. The implementation of structured risk management contributes to more effective planning, supervision, and control of audit activities, while transformational leadership encourages higher motivation, collaboration, adaptability, and commitment among auditors. These findings suggest that strengthening organizational risk management practices and promoting transformational leadership are essential strategies for enhancing the effectiveness and quality of internal government auditing.
Strategi Pemenuhan Kebutuhan Tenaga Kerja Perkebunan Kelapa Sawit: Analisis Kompensasi dan Kesejahteraan Pekerja, Pelatihan dan Pengembangan Sumber Daya Manusia, serta Rasio Tenaga Kerja Per Hektar Andrew Ivanovic Purba; Semarda Laporio Ginting; Stefani Simanjuntak; Marzuti Isra; Suhendri Suhendri
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.v6i3.2224

Abstract

The Indonesian oil palm plantation industry relies heavily on labor-intensive operations, yet workforce management continues to face persistent challenges related to equitable compensation, worker welfare, human resource development, and the determination of appropriate labor requirements across different plantation stages. This study aims to examine how compensation systems, workforce development programs, and labor-to-hectare planning collectively support effective labor management in oil palm plantations. A descriptive qualitative approach employing a literature review was adopted by synthesizing secondary data from scientific publications, government regulations, and official reports published between 2022 and 2026. The collected literature was analyzed using descriptive content analysis to identify recurring patterns and integrate evidence from multiple sources. The findings indicate that compensation in oil palm plantations includes direct financial, indirect financial, and non-financial benefits; however, Casual Daily Workers remain the most vulnerable group because of limited employment protection and social security coverage. The analysis also reveals that labor requirements differ across plantation growth phases and are influenced by plantation characteristics, topography, planting density, and mechanization levels. These findings highlight that integrating fair compensation, continuous workforce development, and evidence-based labor planning can improve workforce efficiency while supporting sustainable plantation management and strengthening long-term labor productivity.
Analisis Biaya Produksi dan Perhitungan Harga Pokok Produksi pada Badan Usaha Milik Negara (BUMN) Perkebunan Kelapa Sawit Yosia Theo Sinaga; Rahmat Haholongan; Monalisa Aruan; Marzuti Isra; Suhendri Suhendri
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.v6i3.2225

Abstract

State-owned enterprises (SOEs) operating in Indonesia’s palm oil plantation sector face challenges in determining accurate production costs because plantation activities involve multiple interconnected stages, from crop cultivation to crude palm oil (CPO) processing. Inaccurate cost classification may reduce the reliability of cost-of-production information used for planning, cost control, and managerial decision-making. This study aims to examine the structure of production costs, the cost-account classification system, and the tiered calculation of production costs applied in palm oil plantation SOEs. A descriptive qualitative approach was employed through a literature review supported by secondary data from scientific publications, accounting references, and documented evidence from the Ajamu Palm Oil Mill of PT Perkebunan Nusantara IV. The findings indicate that consistent classification of direct, indirect, fixed, and variable costs provides the basis for a structured cost-account system that supports tiered cost calculations at the estate (AF Kebun), mill (AF Pabrik), and Free on Board (FOB) levels. This integrated costing framework improves cost traceability, facilitates responsibility accounting, and strengthens managerial evaluation of production efficiency and pricing decisions. These findings highlight the importance of a well-organized cost accounting system in enhancing operational control and supporting sustainable management practices within palm oil plantation SOEs.
Keberlanjutan Perkebunan Kelapa Sawit Indonesia dalam Kerangka ISPO dan RSPO: Tinjauan Aspek Sumber Daya Manusia, Sosial, Ekonomi, Lingkungan, Tata Kelola, dan Daya Saing Industri Ihsan Nur Hariansyah; Chalep Sitanggang; Natalius Zega; Marzuti Isra; Suhendri Suhendri
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.v6i3.2232

Abstract

Indonesia remains the world's largest producer of palm oil, yet the industry continues to face significant sustainability challenges related to deforestation, peatland conversion, labour issues, social conflicts, and increasingly stringent international market requirements. These challenges have intensified the need to strengthen sustainable certification systems through the Indonesian Sustainable Palm Oil (ISPO) and the Roundtable on Sustainable Palm Oil (RSPO). This study aims to examine the complementary roles of ISPO and RSPO in supporting the sustainability and global competitiveness of Indonesia's palm oil sector from the perspectives of human resources, social responsibility, economic performance, environmental management, governance, and industrial competitiveness. The study employed a qualitative literature review by analysing recent academic publications, government regulations, and institutional reports published mainly between 2020 and 2026. The collected literature was classified into thematic dimensions and examined through descriptive qualitative analysis to identify convergent findings and emerging issues. The results indicate that ISPO provides a mandatory national regulatory framework, whereas RSPO enhances access to international premium markets through stricter sustainability standards. Integrating both certification systems can improve operational performance, strengthen governance, reduce regulatory risks, and enhance market competitiveness. Nevertheless, limited certification among independent smallholders and evolving international regulations remain important challenges for achieving long-term sustainability.
Pengaruh Place dan Price terhadap Keputusan Pembelian : Studi Kasus pada Kanawa Express di Kota Sukabumi M. Yusup Alramdani Adi Saputra; Yuli Diani Rahmawati
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.v6i3.2236

Abstract

This study examines how place and price influence consumers’ purchasing decisions at Kanawa Express, a mobile coffee cart operating in Sukabumi City. Although studies on marketing mix variables are widely available, empirical evidence focusing on mobile coffee cart businesses in medium-sized Indonesian cities remains limited. The research aims to analyze the individual and simultaneous effects of place and price on purchasing decisions. A quantitative associative approach was employed using data collected from 100 consumers selected through accidental sampling across 16 Kanawa Express operating locations. Data were obtained using structured questionnaires and analyzed with multiple linear regression supported by validity, reliability, classical assumption, t-test, F-test, and coefficient of determination analyses using IBM SPSS Statistics version 29. The findings indicate that both place (β = 0.426; t = 5.151; p < 0.001) and price (β = 0.491; t = 5.938; p < 0.001) have positive and significant effects on purchasing decisions. Simultaneously, the two variables significantly affect purchasing decisions (F = 149.064; p < 0.001), with an Adjusted R² of 0.749, indicating that 74.9% of the variation in purchasing decisions is explained by place and price. Price demonstrates a stronger influence than place, highlighting the importance of competitive pricing in the mobile coffee business.
Analisis Faktor-Faktor yang Mempengaruhi Gen Z terhadap Pemilihan Investasi di Cryptocurrency Edward Octarian Witanto; 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.v6i3.2237

Abstract

The growing popularity of cryptocurrency among Generation Z has become an important phenomenon in Indonesia's digital financial ecosystem. Despite increasing participation, investment decisions are often influenced by social media exposure and limited financial literacy, creating challenges in understanding the risks associated with digital assets. This study aims to explore the factors influencing Generation Z's interest in cryptocurrency investment in Surakarta, Indonesia. A descriptive qualitative approach was employed involving ten Generation Z participants selected through purposive and snowball sampling until data saturation was achieved. Data were collected through semi-structured interviews, observation, and documentation, and analyzed using thematic analysis. The findings indicate that Generation Z's interest in cryptocurrency is shaped by four interconnected factors: financial motivation, social media exposure, peer and community influence, and curiosity about blockchain technology. Financial motivation emerged as the strongest driver, while differences in digital financial literacy affected how participants evaluated investment risks and opportunities. Individuals with higher financial literacy tended to make more informed decisions, whereas others were more susceptible to trends and Fear of Missing Out (FOMO). This study provides a deeper qualitative understanding of how economic, social, technological, and psychological factors interact in shaping cryptocurrency investment interest among Generation Z.
Manajemen Kebutuhan Tenaga Kerja Perkebunan Kelapa Sawit: Analisis Perencanaan, Kompensasi dan Kesejahteraan, Pelatihan dan Pengembangan SDM, serta Perhitungan Rasio Tenaga Kerja per Hektar Sofwan Iqbal Azhari; Jimmi Farel Hutapea; Samuel Reinaldi Oktavian; Marzuti Isra; Suhendri Suhendri
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.v6i3.2244

Abstract

The labor-intensive nature of Indonesia’s oil palm plantation industry requires effective workforce management; however, existing studies generally examine manpower planning, compensation, training, or labor productivity separately, with limited integration across these key management dimensions. This study aims to provide a comprehensive analysis of labor requirement management by examining workforce planning, compensation and employee welfare, human resource development, and labor-to-land ratio calculations within oil palm plantations. A qualitative descriptive approach based on library research was employed by reviewing government regulations, industry standards, and peer-reviewed publications issued mainly between 2021 and 2026. The collected literature was organized, compared, and interpreted to identify consistent findings and practical implications for plantation management. The results indicate that labor planning should be based on work norms while considering plantation characteristics such as topography, crop age, planting density, rainfall, and worker experience. Harvesting activities remain the most labor-intensive operation, with an average requirement of one harvester for every 20-25 hectares of mature plantation and an overall workforce ratio of approximately one worker per 7-9 hectares in well-managed estates. The study highlights that integrating accurate labor planning, fair compensation, continuous competency development, and adaptive workforce strategies can improve operational efficiency, productivity, and long-term sustainability in the oil palm plantation sector.
Analisis Kelayakan Usaha Ternak Domba di Peternakan Mulia Farm Desa Polaman Kecamatan Mijen Kota Semarang Ahmad Rifa Hadi Kusuma; Dewi Hastuti; Hilmi Arija Fachriyan; Endah Subekti
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.v6i3.2246

Abstract

Agricultural livestock enterprises play an important role in supporting rural livelihoods and meeting the increasing demand for animal protein. However, rising production costs and fluctuating market conditions require farmers to evaluate the financial performance of their businesses before expanding production. This study aimed to assess the financial feasibility of sheep farming at Mulia Farm, located in Polaman Village, Mijen District, Semarang City. A descriptive quantitative approach was employed using a purposive sampling technique. Primary data were collected through direct observation and interviews with the farm owner, while secondary data were obtained from relevant literature and supporting documents. Business feasibility was evaluated through analyses of production costs, revenue, income, Break-Even Point (BEP), and Revenue-Cost (R/C) Ratio across three production cycles. The findings indicate that the enterprise generated positive income in each production cycle, with revenues consistently exceeding production costs. The calculated R/C Ratio ranged from 1.56 to 1.75, indicating that the business operated efficiently and remained financially feasible. Likewise, both the selling price and production volume exceeded their respective break-even points, demonstrating that the enterprise had achieved profitability and possessed promising prospects for future development.
Kelayakan Usahatani Tembakau (Nicotiana Tabacum) di Desa Kalitengah Kecamatan Mranggen Kabupaten Demak Muhammad Agus Nadif; Renan Subantoro; Dewi Hastuti; Istanto Istanto
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.v6i3.2247

Abstract

Tobacco farming is an important source of income for rural households in Demak Regency, Central Java. Despite its economic significance, empirical information regarding the economic feasibility of tobacco farming at the village level remains limited, particularly in Kalitengah Village, one of the local production centers. This study aimed to analyze production costs, revenue, income, and the economic feasibility of tobacco farming in Kalitengah Village, Mranggen District, Demak Regency. A quantitative descriptive approach was employed using primary data collected from 52 tobacco farmers selected through accidental sampling. Data were obtained through interviews, observations, questionnaires, and documentation, then analyzed using cost analysis, revenue analysis, income analysis, and the Revenue-Cost Ratio (R/C). The results showed that the average production cost was IDR 5,888,283 per 0.39 ha per planting season, while the average revenue reached IDR 11,618,375, generating an average income of IDR 5,730,092. The calculated R/C ratio was 1.97, indicating that every IDR 1.00 spent on production generated IDR 1.97 in revenue. Since the R/C ratio exceeded one, tobacco farming in Kalitengah Village was economically feasible and provided positive returns for farmers.
Analisis Kepuasan Kelompok Wanita Tani (KWT) Srikandi terhadap Peran Pelaksanaan Kegiatan Urban Farming di Kelurahan Karangmalang, Kota Semarang Istianah Istianah; Dewi Hastuti; Istanto Istanto; Endah Subekti
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.v6i3.2251

Abstract

Rapid urbanization has accelerated the conversion of agricultural land into non-agricultural uses, limiting food production areas in urban environments and creating challenges for community-based food security initiatives. Urban farming has emerged as a practical strategy to address this issue, yet its sustainability depends on the active participation and satisfaction of community members. This study aimed to assess the satisfaction level of members of the Srikandi Women Farmers Group (Kelompok Wanita Tani/KWT) regarding the implementation of urban farming activities and to identify priority attributes requiring improvement. A quantitative descriptive survey was conducted using a saturated sampling technique involving all 15 members of the group. Data were collected through observation, interviews, and structured questionnaires and analyzed using the Customer Satisfaction Index (CSI) and Importance Performance Analysis (IPA). The findings indicate that the overall satisfaction level of members was classified as very satisfied, with a CSI value of 0.85. The IPA results identified planning learning needs, conducting regular meetings, and implementing group agreements as the main priorities for improvement, while several other attributes should be maintained because of their high importance and satisfactory performance. These findings provide practical input for strengthening urban farming management and enhancing member participation to support the long-term sustainability of community-based urban agriculture.

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