cover
Contact Name
Wahyu Mustajab
Contact Email
jmae@erapublikasi.id
Phone
+6282186310996
Journal Mail Official
jmae@erapublikasi.id
Editorial Address
Taman Balaraja blok G 2 no.1 RT 03 RW 08 Desa Parahu Kec. Sukamulya Kab. Tangerang - Banten 15610
Location
Kota tangerang,
Banten
INDONESIA
Jurnal Manajemen, Akuntansi, Ekonomi
ISSN : -     EISSN : 28287770     DOI : 10.59066/jmae
Core Subject : Economy,
Focus and Scope Accounting: Financial Accounting Public Sector Accounting Management Accounting Islamic Accounting and Financial Management Auditing Corporate Governance Ethics and Professionalism Corporate Finance Accounting Education Taxation Capital Market Banking Information System Sustainability Reporting Economics: Macroeconomics Microeconomics Urban economy Property appraisal Islamic economists Banking financial institutions Management: Human Resource Management Financial Management Marketing Management Strategic Management Organizational Behaviour Operations Management Change Management Entrepreneurship E-Business Supply Chain Management Logistic Management
Articles 154 Documents
Pengaruh Fee Audit dan Spesialiasis Auditor Terhadap Kualitas Audit Azis, Ince Isnaeni; Sutisman, Entar; R Noy , Ismail
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 3 No. 2 (2024): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v3i2.755

Abstract

Penelitian ini bertujuan untuk menguji pegaruh fee audit dan spesialisasi auditor terhadap kualitas audit, penelitian ini menggunakan sampel perusahaan keuangan sub sektor perbankan yang terdaftar di Bursa Efek Indonesia, pengambilan sampel menggunakan teknik purposive sampling, metode analisis data dengan menggunakan eviews. Jenis penelitian ini kuantitatif dengan populasi 47 perusahaan dan 25 perusahaan yang dijadika sampel penelitian dengan periode pengamatan 5 tahun sehingga total sampel penelitian sebanyak 125 sampel. Hasil penelitian ini menunjukan bahwa fee audit dan spesialisasi auditor berpengaruh positif terhadap kualitas audit.
Evaluation Towards Government Assignment to State Owned Enterprise (SOE) on Sumatera Toll Road Operation for 2014-2019 Period Priambodo, M Fakhry; Asnawi, Said Kelana; Muktiyanto, Ali
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 3 No. 2 (2024): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v3i2.872

Abstract

Evaluation Towards Government Assignment to State Owned Enterprise (SOE) on Sumatera Toll Road Operation for 2014-2019 Period seeks to examine the impact of the government’s assignment to company’s financial performance during concession period. The object of research are Bakauheni-Terbanggi Besar section, Terbanggi Besar-Pematang Panggang-Kayu Agung section, Palembang-Indralaya section, Pekanbaru-Dumai section, and Medan-Binjai section.This study employs a quantitative research methodology with a case study approach, in which relevant literature is examined and the necessary secondary data is gathered. In order to ascertain if five toll road sections were feasible, analysis was done on previously gathered data using the following criteria: Net Present Value, Adjusted Present Value, Cost and Benefit Analysis, and Economic Benefit Analysis. The effects of the project on business performance and the viability of implementing a toll road project were then determined by balancing the results.From 5 sections, it was concluded that the Bakauheni-Terbanggi Besar, the Palembang-Indralaya and Medan-Binjai section provide additional value to the company's performance during concession period. These five sections offer substantial benefits that should be implemented based on the total economic benefits calculation. Long-term income uncertainty, financial restraints, high interest rates, inappropriate traffic volumes, operational costs that exceed planning, and low willingness to pay are all influencing factors.
Pengaruh Kualitas Pelayanan dan Kepercayaan Terhadap Kepuasan Nasabah dalam Penggunaan BRI. Mobile (Brimo) pada PT BRI Unit Ahmad Yani Manna Kabupaten Bengkulu Selatan raja Ardiansyah, Dendi; Afriani, Sulisti; Fitriano, Yun
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 3 No. 3 (2025): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v3i3.881

Abstract

BRI juga telah terdaftar dan diawasi oleh Otoritas Jasa Keuangan (OJK)dan Lembaga Penjamin Simpanan (LPS). BRI Mobile (BRImo) merupakan layanan aplikasi e-Banking dari BRI yang memungkinkan nasabah untuk berinteraksi dengan BRI setiap saat dimana saja dan kapan saja. BRImo adalah sebuah aplikasi yang bias di akses melalui ponsel genggam yang di dalamnya menyediakan beberapa layanan BRImo. Tujuan di lakukan penelitian ini adalah Memgetahui pengaruh Kualitas Layanan , Kepercayaan terhadap Kepuasan nasabah PT. BRI Unit Ahmad Yani Manna Kabupaten Bengkulu Selatan. Jenis penelitian ini menggunakan penelitian kuantitatif. Metode analisis dalam penelitian ini menggunakan uji Validitas, Uji Realibilitas, Analisis Regresi Linear Berganda, Kofesien Determinasi, Uji Asumsi Klasik dan uji hipotesis menggunakan uji t dan Uji f. Jumlah sampel yang diteliti 55 Orang Konsumen Pengguna BRI. Mobile (BRIMO) BRI Unit Ahmad Yani Manna Kabupaten Bengkulu Selatan.Dari hasil analisis regresi linear berganda dengan nilai Y = 9,414 + 0,497 X1 + 0,299 X2 menyatakan bahwa variabel kualitas pelayanan berpengaruh signifikansi terhadap kepuasan nasabah yang mana terlihat pada uji regresi linear nilai signifikansi kualitas pelayanan lebih kecil dari 0,005 yaitu 0,000 < 0,005. Dari hasil penghitungan dengan menggunakan SPSS dapat diketahui nilai koefisien determinasi dari R adalah 0,682. Hal ini berarti bahwa nilai Variabel X berpengaruh terhadap variabel (Y) sebesar 68,2 % sedangkan sisanya 381,8 % dipengaruhi oleh variabel lainnya yang tidak diteliti dalam penelitian ini.
The Utilization of E-Commerce to Improve Access to Nutrition in Stunting Prevention in Lebak Regency: An Innovative Prototype Study Sudiantini, Dian; Manrejo, Sumarno; Narpati, Bintang
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 3 No. 3 (2025): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v3i3.1051

Abstract

Stunting, a major public health concern in Indonesia, particularly in rural areas such as Lebak Regency, stems from persistent nutritional deficiencies and limited access to affordable, high-quality food. This study examines the potential of e-commerce as an innovative solution to enhance access to nutrition and contribute to stunting prevention. An e-commerce prototype was developed to connect local food producers with underserved consumers, ensuring the availability of diverse and affordable nutritional products. Using a mixed-methods approach, the study assessed the platform's feasibility, usability, and impact on nutritional access and community welfare.Quantitative data revealed a significant improvement in dietary diversity and affordability among targeted households, while qualitative insights highlighted increased awareness of nutrition and economic benefits for local producers. The platform also addressed logistical barriers by optimizing distribution networks in geographically isolated areas. Moreover, the initiative empowered small-scale enterprises, enhancing their market reach and income sustainability.The findings demonstrate the scalability and sustainability of e-commerce as a tool for addressing nutritional challenges in rural settings. This study provides actionable insights for policymakers, healthcare providers, and digital innovators, advocating for the integration of e-commerce into national strategies for stunting prevention and public health improvement. Future research should explore broader applications of digital platforms in addressing complex health challenges.
The Effects of FoMO on Student Consumption Behavior in the Digital Economy Era Husna , Jihan Arifah; Wiranatakusuma, Dimas Bagus; Anggi Aprizal
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 3 No. 3 (2025): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v3i3.1129

Abstract

The rapid rise of digital platforms, particularly TikTok, has significantly influenced consumer behavior. It causes the emergence of FOMO (Fear of Missing Out) as a key driver of impulsive purchasing. This study aims to investigate the effects of FoMO on student consumption behavior in this digital economy, focusing on students at Muhammadiyah University of Yogyakarta (UMY). Using a qualitative approach with a cross-sectional design, data were collected through semi-structured interviews with three UMY students who actively shop on TikTok. The findings reveal that FoMO leads to impulsive buying, driven by emotional triggers such as trends, live-streaming promotions, discounts, and free shipping. Furthermore, some students already have budgeting awareness related to FoMO purchases, while others still face financial management challenges. Additionally, feelings of guilt were identified as a secondary effect, often stemming from dissatisfaction with impulsive purchases. The study highlights the role of TikTok in amplifying FoMO-driven consumption and underscores the need for awareness to do budgeting. These findings offer insights among students to foster their mindfulness of consumption habits in this digital era.
Hubungan Kapasitas Inovasi Terhadap Kemandirian Keuangan Pemerintah Daerah Sonoto, John Fery
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 3 No. 3 (2025): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v3i3.1143

Abstract

Penelitian ini bertujuan untuk mengkaji bahwa kapasitas inovasi dapat meningkatkan kinerja kemandirian keuangan pemerintah daerah. Melalui pendekatan CT penelitian ini memfokuskan terhadap bagaimana kemampuan pemerintah daerah menanggapi perubahan dan tantangan dengan responsif dan efektif melakukan inovasi untuk mengelola sumber daya yang terbatas. Penelitian menggunakan pendekatan kuantitatif dengan desain penelitian korelasional untuk menganalisis hubungan antara rasio kemandirian keuangan dan kapasitas adaptasi pemerintah daerah. Penelitian ini menggunakan data keuangan pada pemerintah daerah kabupaten Halmahera Utara untuk tahun anggaran 2008, 2009, dan 2010. Hasil temuan penelitian ini menunjukkan bahwa peningkatan rasio kemandirian keuangan pada tahun 2010 mencerminkan efisiensi pengelolaan keuangan daerah, yang membuat pemerintah daerah lebih fleksibel dan adaptif terhadap perubahan ekonomi dan kebutuhan pembangunan. Selain itu, mereka cenderung lebih inovatif dalam mengelola sumber daya lokal, seperti dengan meningkatkan pajak daerah, retribusi, atau memanfaatkan potensi sumber daya alam untuk meningkatkan PAD. Akhirnya, peneliti berkesimpulan bahwa rasio kemandirian keuangan berperan penting dalam meningkatkan kemampuan adaptasi pemerintah daerah terhadap perubahan ekonomi atau kebijakan fiskal secara nasional.
Regresi Religiusitas Terhadap Konsumerisme pada Mahasiwa UIN Raden Fatah Palembang Sonia Ramadhan; Arma Yunis; Muhammad Daffa Dhiya’ulhaq; Rinol Sumantri; Heri Junaidi
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 3 No. 3 (2025): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v3i3.1203

Abstract

The purpose of the article is to analyze how the understanding of religiosity of UIN Raden Fatah Palembang students on consumption behavior (consumerism). This article discusses how the understanding and application of religion has an influence on individual behavior, in this case consumption behavior. This article proves that a good understanding and application of religion can have a positive impact on consumption behavior. Meanwhile, religiosity is found to have a negative influence on student consumerism, meaning that the higher the level of student religiosity, the lower the student consumerism. This study suggests that religiosity affects student consumption behavior by 1.3%, while the remaining 98.7% is influenced by other variables not explained in this study.
Relevansi Mekanisme Pasar Perspektif Abu Yusuf Pada Produk UMKM Bersertifikat Halal (Studi Kasus Majo Nugget Palembang) Irina, Irina Kartika; Habsyah, Ade; Sumantri, Rinol; Iqbal, M.; Afif, Muhammad Faris
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 3 No. 3 (2025): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v3i3.1204

Abstract

One of the classical Islamic economic figures, Abu Yusuf, assumed that not always a small supply of goods causes expensive prices, likewise a large supply of goods causes prices to be cheap. Because in reality, prices do not depend on demand alone (supply) but also on the strength of supply (demand). According to Abu Yusuf, there are other variables that influence prices. This study aims to analyze the relevance of the increase in product prices at UMKM Majo Nugget using the concept of market mechanisms from Abu Yusuf's perspective. This research method is qualitative descriptive where data collection is done by means of an approach or interview with the research subjects and some data is taken from several other sources of articles, journals, and the internet. The results of the study show that demand and supply do not only depend on price but there is a supply side offered by UMKM Majo Nugget with its Halal MUI products so that consumers still want to buy these products. The relevance to Abu Yusuf's thinking is that the increase in the price of Majo Nugget products does not cause demand to fall, demand remains stable due to halal factors and product quality. This reflects the relevance of Abu Yusuf's theory in understanding current market dynamics.
Implementasi Pembelian Pakaian Baru Bagi Mahasiswi Untuk Menciptakan Nilai Positif Diri Sendiri Dalam Perspektif Ekonomi Mikro Islam Maratus, Maratus Soliha; Sari, Sheptya Mayang; Sumantri, Rinol; Iqbal, M.; Rahmani, Zikri
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 3 No. 3 (2025): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v3i3.1205

Abstract

This article discusses the implementation of purchasing new clothes for UIN Raden Fatah Palembang students as an effort to create positive values ​​within themselves. In an Islamic microeconomic perspective, purchasing clothes is not only seen from the material side, but also from the social and psychological impacts that can be caused. This research uses a qualitative approach by collecting data through interviews and surveys of female students. The research results show that purchasing new clothes can increase self-confidence, strengthen self-identity, and encourage positive social interactions. Apart from that, aspects of Islamic microeconomics which focus on justice and welfare are also an important basis for making purchasing decisions. Thus, purchasing new clothes becomes not only a necessity, but also part of an ongoing self-investment. This research is a field research that aims to explore in depth the relationship between context and interactions between individuals, groups, society and institutions. In this research, the approach used is descriptive qualitative. Purchasing new clothes for UIN Raden Fatah Palembang students not only fulfills their physical needs, but also has deeper implications for self-development, economic ethics and social relationships. By considering Islamic principles in shopping, female students can make decisions that not only benefit themselves, but also society and the environment. Therefore, it is important for female students to be aware of the impact of their choices and strive to shop in a responsible and ethical manner. awareness of budgets and expenses is very important. For example, by planning clothing purchases according to predetermined needs and budgets, female students can avoid unnecessary debt and maintain their financial health. This is in line with the principles of Islamic teachings which encourage its followers to shop wisely and not excessively.
Pengaruh Gaya Kepemimpinan Terhadap Produktivitas Kerja Pegawai pada Bagian Pengadaan Barang dan Jasa Sekretariat Daerah Kota Bengkulu Efendi, Aprizal; Soleh, Ahmad; Irawan, Yudi
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 4 No. 1 (2025): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v4i1.882

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh gaya kepemimpinan terhadap produktivitas kerja pegawai pada Bagian Pengadaan Barang dan Jasa Sekretariat Daerah Kota Bengkulu, serta mengidentifikasi gaya kepemimpinan yang paling dominan berpengaruh. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui angket, observasi, dan studi pustaka. Sampel dalam penelitian ini berjumlah 30 pegawai. Terdapat dua variabel dalam penelitian ini, yaitu gaya kepemimpinan (variabel X) dan produktivitas kerja pegawai (variabel Y). Teknik analisis data yang digunakan adalah analisis korelasi Product Moment. Hasil penelitian menunjukkan bahwa gaya kepemimpinan berpengaruh signifikan terhadap produktivitas kerja pegawai, dengan nilai signifikansi sebesar 0,001. Hal ini menunjukkan bahwa semakin baik gaya kepemimpinan yang diterapkan, maka produktivitas kerja pegawai juga akan meningkat. Adapun gaya kepemimpinan yang paling dominan berpengaruh terhadap produktivitas kerja pegawai adalah gaya kepemimpinan demokratis dan laissez-faire.

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