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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 Social Media Marketing Activities, dan Brand Equity, terhadap Purchase Intention melalui Brand Trust Produk Hijab Muslimah Diana Tri Oktafiani; Lukman Cahyadi
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.v6i3.2392

Abstract

Developments in Muslim women’s fashion and social media are driving changes in consumer behavior, particularly in the selection of hijab products. Digital marketing strategies play a crucial role in shaping consumers’ perceptions, trust, and purchase intentions toward local Muslim women’s fashion brands. This study aims to examine the influence of social media marketing activities and brand equity on purchase intention, with brand trust as a mediating variable, among consumers of Lozy Hijab’s Muslim women’s hijab products. This study employs a quantitative approach using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method. Data were analyzed from 140 respondents who are consumers of Lozy Hijab. The results indicate that Social Media Marketing Activities have a positive and significant effect on Brand Trust. This suggests that marketing activities conducted via social media can help increase Brand Trust in the brand. Brand Equity was also found to have a positive and significant effect on Brand Trust. Furthermore, Social Media Marketing Activities and Brand Equity have a positive and significant effect on Purchase Intention. Brand Trust also has a positive and significant effect on Purchase Intention. Brand Trust also has a positive and significant effect on Purchase Intention. In addition to its direct effect, Brand Trust has been shown to mediate the effects of Social Media Marketing Activities and Brand Equity on Purchase Intention. Therefore, Lozy Hijab needs to maintain its Social Media Marketing Activities, strengthen its Brand Equity, and uphold Brand Trust in order to drive an increase in Purchase Intention.
Pengaruh Tax Planning, Sales Growth, dan Capital Intensity terhadap Nilai Perusahaan : Studi Empiris pada Perusahaan Consumer Non-Cyclicals Bursa Efek Indonesia Tahun 2020-2024 Reni Shellia; Juitania Juitania
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.v6i3.2395

Abstract

This study aims to analyze the effect of Tax Planning, Sales Growth, and Capital Intensity on Firm Value of Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. The study employed a quantitative approach using secondary data from annual financial reports. Purposive sampling resulted in 39 companies and 195 observations. The data were analyzed using panel data regression with EViews 13, and the Random Effect Model (REM) was selected based on the model selection tests. The results show that Tax Planning and Sales Growth do not have a significant partial effect on Firm Value, while Capital Intensity has a significant effect on Firm Value. Simultaneously, Tax Planning, Sales Growth, and Capital Intensity significantly affect Firm Value. The adjusted R-squared of 0.592507 indicates that the three independent variables explain 59.25% of the variation in Firm Value, while 40.75% is explained by other variables outside the model. The findings indicate that Capital Intensity is the variable with a significant partial role in Firm Value, whereas Tax Planning and Sales Growth are not the primary determinants in the observed sample.
Pengaruh Tax Avoidance, Struktur Modal, dan Sales Growth terhadap Nilai Perusahaan Shahila Rizqia Adi; Muhammad Ridwan
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.v6i3.2396

Abstract

This study aims to obtain empirical evidence regarding the effect of tax avoidance, capital structure, and sales growth on firm value in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange during 2020–2024. This study employed a quantitative approach using secondary data obtained from annual reports. Purposive sampling resulted in 5 companies with 25 observations. Data were analyzed using panel data regression with EViews 13. The results indicate that, simultaneously, tax avoidance, capital structure, and sales growth have a significant effect on firm value. Partially, tax avoidance has no effect on firm value, capital structure has no effect on firm value, while sales growth has an effect on firm value. The findings indicate that tax avoidance practices and capital structure decisions have not become factors that individually affect changes in firm value, while sales growth is one of the factors that can affect firm value. Therefore, companies need to pay attention to sales growth as one of the indicators for improving investor perceptions and firm value. This study is expected to serve as a reference for investors, academics, and future researchers.
Pengaruh Environmental Social Governance (ESG), Capital Intensity, dan Kepemilikan Manajerial terhadap Penghindaran Pajak Firna Fauziah Ariswan; Hamida Hunein
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.v6i3.2398

Abstract

This research aims to analyze the effect of Environmental, Social, and Governance (ESG), Capital Intensity, and Managerial Ownership on Tax Avoidance. This study employs a quantitative method using secondary data in the form of financial statements and sustainability reports of companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The population consisted of 131 companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used was purposive sampling, resulting in 6 companies with a total of 30 observations that met the predetermined sample criteria. The data analysis method used panel data regression with the Fixed Effect Model (FEM) approach and was processed using EViews 13. The results of the study indicate that, simultaneously, Environmental, Social, and Governance (ESG), Capital Intensity, and Managerial Ownership have a significant effect on Tax Avoidance. Partially, Environmental, Social, and Governance (ESG) has a significant effect on Tax Avoidance, while Capital Intensity and Managerial Ownership do not have a significant effect on Tax Avoidance. This study is expected to contribute theoretically by expanding the literature on the effects of Environmental, Social, and Governance (ESG), Capital Intensity, and Managerial Ownership on Tax Avoidance. Practically, this study can serve as an evaluation material for company management, provide guidance for investors in making investment decisions, and serve as an academic reference for understanding the development of tax-related studies by providing an overview of the factors influencing Tax Avoidance.
Lecturer Performance as Reflected by the Quality of Scientific Publications Wahyudi Wahyudi; Mukrodi Mukrodi; Moh Sutoro
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.v6i3.2406

Abstract

The improvement of higher education quality is highly dependent on lecturers’ performance, particularly their contribution to scientific publications. In the era of global competition, scientific publications are not only an academic requirement but also a crucial indicator for measuring lecturers’ performance. The Master of Management Study Program at Universitas Pamulang faces challenges in enhancing both the quality and quantity of its lecturers’ scientific publications. This research is motivated by the importance of identifying the extent to which the quality of scientific publications can serve as a reliable parameter of lecturers’ performance. The objective of this study is to analyze the quality of scientific publications as an instrument for assessing lecturers’ performance, specifically in the aspects of research and community service. This study employs a quantitative method with a descriptive approach. Data are collected through documentation obtained from the SINTA (Science and Technology Index) database of the Ministry of Education, Culture, Research, and Technology of Indonesia. The expected results provide an empirical overview of how the quality of scientific publications reflects overall lecturers’ performance. The outcomes of this study include the publication of scientific articles in reputable international journals and nationally accredited journals, as well as strategic recommendations for developing policies aimed at improving the quality of scientific publications within the study program.
Kinerja Guru dan Dosen dalam Mengoptimalkan Kecerdasan Buatan pada Implementasi Kurikulum Merdeka: Systematic Literature Review Sri Utaminingsih; Paminta Panjaitan
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.v6i2.2446

Abstract

The implementation of the Independent Curriculum (Kurikulum Merdeka) demands educators to facilitate personalized learning, which consequently increases their administrative workload. Artificial Intelligence (AI) emerges as a strategic solution, yet its integration is often hindered by technical and ethical barriers. This study aims to systematically review the literature concerning the optimization of AI by teachers and lecturers to enhance their professional performance within the Independent Curriculum framework. Employing the PRISMA 2020 guidelines, a Systematic Literature Review (SLR) was conducted on 47 peer-reviewed articles published between 2019 and 2025, sourced from Scopus, Web of Science, SINTA, and Google Scholar. The data were evaluated using the Mixed Methods Appraisal Tool (MMAT) and analyzed via thematic synthesis. The findings reveal a significant paradigm shift from the use of AI as basic administrative aids to advanced generative tools for designing differentiated learning modules and managing student data. Digital literacy, self-efficacy, and visionary AI leadership are identified as the primary determinants of successful AI integration. Best practices highlight the effective use of AI in streamlining assessments and mentoring tasks. However, infrastructure disparities, technology anxiety, and academic integrity threats remain critical challenges. The study concludes that AI significantly elevates educator performance when coupled with robust digital competence and institutional policy support. Future research is recommended to focus on the longitudinal impact of AI on educators' mental well-being.

Page 54 of 54 | Total Record : 536

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