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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 Viral Marketing, Brand Awareness, dan Brand Preference terhadap Keputusan Pembelian di TikTok Barkas Market Khoirul Alfian Saleh
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.v6i3.2253

Abstract

The rapid growth of TikTok has encouraged small and medium-sized enterprises (SMEs) to adopt digital marketing strategies. However, high content engagement does not always translate into stronger purchasing decisions, indicating a gap between online exposure and consumer conversion. This study aims to examine the effects of viral marketing, brand awareness, and brand preference on consumers' purchase decisions at Barkas Market through the TikTok platform. A quantitative descriptive approach was employed using survey data collected from 100 followers of the @barkasmarket TikTok account selected through incidental sampling. Data were analyzed using multiple linear regression supported by validity, reliability, and classical assumption tests. The findings reveal that viral marketing, brand awareness, and brand preference each have a positive and significant influence on purchase decisions, both individually and simultaneously. Among these variables, brand awareness exerts the strongest effect, indicating that consumers who easily recognize and recall the brand are more likely to make purchasing decisions. These findings suggest that successful digital marketing on TikTok should not rely solely on viral content but also prioritize strategies that strengthen brand recognition and consumer preference to improve purchase conversion. The study provides practical insights for SMEs in designing more effective social media marketing strategies.
Analisis Profitabilitas, Ukuran Perusahaan, dan Pertumbuhan Aset terhadap Klasifikasi Saham Multibagger pada Perusahaan di Bursa Efek Indonesia Tahun 2025 Farah Aulia Misenu; Muhammad Dimar Alam
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.v6i3.2254

Abstract

The rapid increase in retail investor participation and the emergence of multibagger stocks in the Indonesian capital market during 2025 have raised questions about which corporate fundamentals are most closely associated with exceptional stock performance. This study aims to examine whether profitability, firm size, and asset growth influence the likelihood of a company being classified as a multibagger stock. An explanatory quantitative approach was employed using secondary data from 394 companies listed on the Indonesia Stock Exchange (IDX), selected through purposive sampling. Companies were grouped into multibagger and non-multibagger categories based on their annual stock returns, and the data were analyzed using binary logistic regression. The results indicate that profitability, firm size, and asset growth jointly have a significant effect on multibagger stock classification. Partially, firm size has a significant negative effect, while asset growth has a significant positive effect. In contrast, profitability does not significantly affect the probability of a stock being classified as a multibagger. These findings suggest that the market places greater emphasis on future growth prospects reflected by smaller firm size and strong asset expansion than on current profitability. The study provides practical insights for investors in developing more objective stock-screening strategies based on fundamental indicators.
Pengaruh Profitabilitas, Ukuran Perusahaan dan Leverage terhadap Financial Distress : Studi Empiris Perusahaan Subsektor Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2024 Dita Novia Rizki; Saksono Budi
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.v6i3.2271

Abstract

The pharmaceutical subsector in Indonesia has recently faced increasing financial pressure due to high dependence on imported raw materials, rising financing costs, and unstable economic conditions, which may increase the risk of financial distress. This study aims to examine the effects of profitability, firm size, and leverage on financial distress in pharmaceutical companies listed on the Indonesia Stock Exchange during the 2018–2024 period. This research employed a quantitative associative approach using secondary data obtained from audited annual financial reports. The sample consisted of 10 pharmaceutical companies selected through purposive sampling, resulting in 70 balanced panel observations. Panel data regression analysis was applied to evaluate both partial and simultaneous relationships among the variables. The findings indicate that profitability, measured by Return on Assets (ROA), has a significant effect on financial distress, while firm size, proxied by the natural logarithm of total assets, does not significantly affect financial distress. Leverage, measured by the Debt-to-Asset Ratio (DAR), also significantly affects financial distress. Simultaneously, profitability, firm size, and leverage significantly explain the variation in financial distress. These findings highlight the importance of maintaining profitability and prudent debt management to reduce financial distress risk in pharmaceutical companies.
Pengaruh Capital Intensity dan Tunneling Incentive terhadap Tax Avoidance dengan Ukuran Perusahaan sebagai Variabel Moderasi Helena Tiurma Boru Marpaung; Prima Sadewa
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.v6i3.2274

Abstract

Tax avoidance remains an important issue because companies may seek to minimize their tax burden through legal tax planning strategies, while such practices can reduce government tax revenues. Therefore, identifying the factors that influence tax avoidance is important, particularly in the Consumer Non-Cyclicals sector, which has a significant role in meeting basic consumer needs. This study aims to examine the effects of Capital Intensity and Tunneling Incentive on Tax Avoidance in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange during the 2020–2024 period, with Firm Size as a moderating variable. This study employs a quantitative approach with an associative research design. The data used are secondary data obtained from the financial statements of Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange. The sample was selected using purposive sampling, resulting in 39 companies and 195 observations over the research period. The data were analyzed using panel data regression with EViews 13. The results indicate that Capital Intensity and Tunneling Incentive simultaneously and partially affect Tax Avoidance. These findings suggest that investment decisions involving fixed assets and the interests of controlling shareholders may influence corporate tax avoidance practices. However, Firm Size does not moderate the effects of Capital Intensity and Tunneling Incentive on Tax Avoidance. The findings imply the importance of transparency and sound corporate governance in mitigating tax avoidance practices.
Pengaruh Tax Planning dan Kebijakan Dividen terhadap Nilai Perusahaan dengan Transparansi Perusahaan sebagai Variabel Moderasi Adinda Faziah Salsabila; Prima Sadewa
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.v6i3.2275

Abstract

In the increasingly competitive business environment, companies are required to enhance firm value while maintaining effective tax management and appropriate dividend policies. Tax planning and dividend policy are important corporate decisions that may influence investors’ perceptions and, consequently, firm value. Corporate transparency is also considered important because greater transparency can strengthen market confidence and influence how investors respond to corporate policies. Therefore, this study aims to examine the effect of tax planning and dividend policy on firm value, with corporate transparency serving as a moderating variable, among non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs a quantitative approach with an associative research design. Secondary data were obtained from the financial statements of non-cyclical consumer sector companies listed on the IDX. Using purposive sampling, 28 companies were selected, resulting in 140 observations. Data were analyzed using panel data regression with EViews 13. The results indicate that tax planning and dividend policy affect firm value in different directions. Corporate transparency does not moderate the effect of tax planning but moderates the effect of dividend policy on firm value. These findings emphasize the importance of transparency in supporting dividend decisions aimed at enhancing firm value.
Pengaruh Pemahaman Perpajakan dan Kesadaran Wajib Pajak terhadap Kepatuhan Pelaporan SPT Tahunan dengan Digital Literacy sebagai Variabel Moderasi Silvi Damayanti; Endang Ruhiyat
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.v6i3.2278

Abstract

The increasing use of digital tax services through e-Filing requires taxpayers to possess adequate tax knowledge, awareness, and digital literacy to fulfill their annual tax return filing obligations. However, the implementation of digital tax reporting does not necessarily ensure optimal taxpayer compliance, making it important to examine the factors that influence compliance and the role of digital literacy in strengthening or weakening these relationships. This study examines the effect of tax knowledge and taxpayer awareness on annual tax return filing compliance through e-Filing, with digital literacy serving as a moderating variable among employees of PT Fokus Hegar Resik. A quantitative associative research design was employed using primary data collected through questionnaires. The study involved 129 respondents selected through purposive sampling. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with IBM SPSS Statistics version 27. The findings indicate that tax knowledge and taxpayer awareness have a positive and significant effect on annual tax return filing compliance. Furthermore, digital literacy significantly strengthens the relationship between tax knowledge and compliance, while it weakens the relationship between taxpayer awareness and compliance. The coefficient of determination increased from 63.6% to 70.1% after moderation. These findings highlight the importance of integrating tax knowledge, taxpayer awareness, and digital literacy to improve annual tax return filing compliance.
Peran Electronic Word-Of-Mouth dalam Memediasi Pengaruh Brand Personality dan Patient Trust terhadap Revisit Intention pada Pasien Rawat Jalan Vina Devi Octaviany; Ellya Niken Prastiwi; Yanuar Ramadhan
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.v6i3.2280

Abstract

The monthly number of outpatients at RSIA Viola fluctuates; however, annual aggregate data reveals a downward trend in both new and returning patients. A hospital's sustainability depends on patient volume. Higher patient numbers generate revenue a critical factor for hospitals, particularly private ones that rely on patient volume for profitability. This study aims to analyze the impact of brand personality and patient trust on revisit intention, mediated by electronic word of mouth (e-WOM). A quantitative causal research design was employed to analyze cause-and-effect relationships, complemented by a descriptive analysis using the "three-box method." The study surveyed 160 outpatients selected based on specific criteria using purposive sampling. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that brand personality, patient trust, and e-WOM each independently influence revisit intention. Brand personality has a significant effect on e-WOM, whereas patient trust does not. e-WOM was found to mediate the relationship between brand personality and revisit intention but did not mediate the relationship between patient trust and revisit intention. Recommendations for hospital management include collaborating with employees who have large social media followings to create positive reviews and content, boosting digital engagement through patient discussion groups, improving content quality and responsiveness on social media, and regularly monitoring the hospital's online reputation.
Pengaruh Kinerja Keuangan, Arus Kas Operasi, dan Nilai Tukar Rupiah terhadap Return Saham Tika Christanti Purwanto; Andry Sugeng
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.v6i3.2281

Abstract

The energy sector is an important part of the Indonesian capital market, but fluctuations in stock prices may create uncertainty regarding the returns received by investors. This study aims to examine the effect of financial performance, operating cash flow, and the rupiah exchange rate on stock returns of energy sector companies listed on the Indonesia Stock Exchange during 2020–2024. This study employs a quantitative approach using panel data. The sample consists of 41 energy sector companies, resulting in 205 firm-year observations selected through purposive sampling. Financial performance is measured by Return on Assets (ROA), operating cash flow by its growth, and the rupiah exchange rate by the middle exchange rate against the US dollar. Panel data regression is employed, with the Random Effect Model selected as the estimation model. The results indicate that financial performance has a positive and significant effect on stock returns, with a regression coefficient of 0.737640 and a probability value of 0.0266. In contrast, operating cash flow and the rupiah exchange rate do not have significant effects, with probability values of 0.0609 and 0.4228, respectively. Simultaneously, the three independent variables significantly affect stock returns. The model has an Adjusted R-squared of 4.62%, indicating that most variations in stock returns are explained by factors outside the model.
Pengaruh Green Accounting, Intellectual Capital Dan Corporate Social Responsibilty Terhadap Stock Price Farhan Maulana Ibrahim; Fina Ratnasari
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.v6i3.2282

Abstract

Sustainable business practices have become increasingly important as investors pay greater attention to environmental, social, and intellectual factors when making investment decisions. This condition highlights the need to examine whether sustainability-related information disclosed by companies can influence investor perceptions and stock market performance. This study aims to analyze the influence of green accounting, intellectual capital, and corporate social responsibility on stock prices of companies included in the Sri Kehati Index and listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study uses secondary data obtained from annual financial reports published on the official website of the Indonesia Stock Exchange. The analytical method employed is panel data regression using EViews 12 software. Green accounting, intellectual capital, and corporate social responsibility are treated as independent variables, while stock price is the dependent variable. The results indicate that corporate social responsibility partially has a significant effect on stock prices, whereas green accounting and intellectual capital do not have a significant effect. Simultaneously, green accounting, intellectual capital, and corporate social responsibility significantly affect stock prices. These findings indicate that corporate social responsibility is particularly relevant to investors in evaluating companies within the Sri Kehati Index, while sustainability-related factors collectively contribute to stock price performance.
Pengaruh Kepemilikan Asing, Effective Tax Rate (ETR), dan Mekanisme Bonus terhadap Transfer Pricing Dhea Ria Vinola Wulandari; Listya Sugiyarti
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.v6i3.2284

Abstract

Transfer pricing remains an important issue for multinational companies because related-party transactions may be influenced by ownership structure, tax considerations, and managerial incentives. This study examines the effects of foreign ownership, Effective Tax Rate (ETR), and bonus mechanism on transfer pricing among energy-sector companies listed on the Indonesia Stock Exchange during 2020-2024. Using a quantitative approach, this study employs secondary data obtained from annual reports and financial statements and selected 12 companies through purposive sampling, resulting in 56 firm-year observations. Panel data regression was conducted using EViews 13, with the Random Effect Model selected based on the model specification tests. The results indicate that foreign ownership and ETR do not have significant effects on transfer pricing, whereas the bonus mechanism has a positive and significant effect. Simultaneously, foreign ownership, ETR, and the bonus mechanism significantly affect transfer pricing. The findings suggest that managerial incentives associated with profit performance may be more relevant to transfer pricing decisions than foreign ownership or effective tax burden in the observed energy-sector companies. These findings provide empirical evidence for understanding managerial factors associated with related-party transactions in Indonesia.

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