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INDONESIA
Journal of Accounting, Management and Economics Research
Published by Universitas Yarsi
ISSN : 29639492     EISSN : 29617596     DOI : https://doi.org/10.33476/jamer.v1i2
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
JAMER (Journal of Accounting, Management and Economics Research) is a journal published by the Faculty of Economics and Business YARSI University in collaboration with some the Professional Association, periodically twice a year (July and December). JAMER publishes original research and critcism into issues in the field of accounting, finance, business, management, and economics research.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 40 Documents
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Menilai Kesehatan Keuangan: Dampak Rasio Lancar, Rasio Utang dan Ekuitas, dan Return Aset terhadap Return Sektor Perbankan Tarsono, Ono; Mustika, Maya; Mesakh, Asyer Imanuel
Journal of Accounting, Management, and Economics Research (JAMER) Vol 3 No 2 (2025): JANUARY 2025
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v3i2.237

Abstract

This study provides modern insights into the impact of Current Ratio, Debt-to-Equity Ratio, and Return on Assets on stock returns in the banking sector listed on the Indonesia Stock Exchange during 2018–2022. Unlike previous studies that indicated a positive relationship, this study found that these three factors had a negative and significant impact on stock returns. These findings underscore the need for more effective regulatory strategies to manage financial ratios and enhance the attractiveness of stocks in the capital market. A quantitative approach emphasizing numerical data analysis was employed. The study involved 10 conventional commercial banks. Secondary data was used, and it was determined that there were no symptoms of heteroscedasticity. Multiple linear regression analysis revealed that the independent variables Current Ratio, Debt-to-Equity Ratio, and Return on Assets negatively influenced the dependent variable, Stock Returns. The study emphasizes the importance of regulatory recommendations for banking companies to improve asset efficiency and maximize profits to attract higher stock demand. Additionally, the results provide valuable insights for investors, helping them consider financial factors for more informed investment decisions.
Pengaruh Spiritualitas Tempat Kerja terhadap Kesejahteraan Karyawan dengan Identifikasi Organisasi dan Kelincahan Tenaga Kerja sebagai Faktor Intervensi Sumampouw, Ruland Willy Jack; Wibisana, Satria Arif; Primadini, Adinda
Journal of Accounting, Management, and Economics Research (JAMER) Vol 4 No 1 (2025): JULY 2025
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v4i1.299

Abstract

The purpose of this study is to analyze the influence of workplace spirituality on employee wellbeing with organizational identification and workforce agility as mediating variables, respondents in this study were workers who worked as salesmen in the automotive industry The method used in this study is a quantitative method. The results of this study state that: workplace spirituality has a negative and insignificant effect on employee wellbeing. Workplace spirituality has a positive and significant effect on organizational identification. There is a positive and significant influence between workplace spirituality and workforce agility. Organizational identification has a positive and significant effect on employee wellbeing. Workforce agility has a positive and significant effect on employee wellbeing. Organizational identification mediates the relationship between workplace spirituality and employee wellbeing. Workforce agility mediates the relationship between workplace spirituality and employee wellbeing. Managerial implications need to improve the practice of spirituality in the workplace by strengthening employee identification with the organization and developing work agility (workforce agility), because both have been proven to significantly improve employee wellbeing even though spirituality itself does not have a direct impact.
Persepsi Sarjana Akuntansi Tentang Kompetensi Akuntan Profesional Rohmah, Fajriyani Nur; Challen, Auliffi Ermian; Utie, Maulida Salmi
Journal of Accounting, Management, and Economics Research (JAMER) Vol 4 No 1 (2025): JULY 2025
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v4i1.201

Abstract

Problems in employment are increasingly faced by every Bachelor graduate. Graduates who do not have competence will find it difficult to be absorbed into the workforce, therefore, to be able to compete in this era of globalization, competence in their fields is needed to prepare graduates to become a skilled and competitive workforce. An accountant is also required to be able to have competence in their field to perform accounting tasks properly so that they can maintain public trust. This study aims to analyze the accountant competencies possessed by graduates of the Accounting Study Program, Faculty of Economics and Business, YARSI University. The competency areas studied based on IAESB 2019 are intellectual skills, interpersonal and communication skills, personal skills, organizational skills. The method used in this research is qualitative with a descriptive type using a survey of respondents' perceptions. The results of this study indicate the order of the most needed is 1) personal skills, 2) interpersonal and communication skills, 3) intellectual skills, 4) organizational skills
Dampak Pengakuan dan Pajak Terutang PPh Pasal 23 terhadap Penghasilan Neto: Perusahaan Manufaktur yang Tercatat di Bursa Efek Indonesia Misheleiloen, Misheleiloen; Widantia, Kemuning Ananta
Journal of Accounting, Management, and Economics Research (JAMER) Vol 4 No 1 (2025): JULY 2025
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v4i1.292

Abstract

The purpose of this study is to determine whether the simultaneous effect of Income Tax Article 23 and tax payable on net profit, to determine whether the recognition of Income Tax Article 23 carried out by manufacturing companies affects the amount of net profit and to determine whether the tax payable carried out by manufacturing companies affects the amount of net profit. This type of research is a quantitative research type. The type of data used in this study is secondary data in the form of financial statements of companies, such as the company's profit and loss report and its Income Tax. The population in this study was listed for all manufacturing companies in the company report. The findings of Income Tax Article 23 affect net profit in manufacturing sector companies. It can be concluded that Hypothesis 1 which states that there is an influence between Income Tax Article 23 on Net Profit. It can be concluded that Hypothesis 2, which states that there is an influence between tax payable and net profit is accepted. Managerial Implications Financial managers in manufacturing companies need to improve efficiency in tax planning, especially to manage Article 23 Income Tax and tax payable optimally.
Pengaruh tanggung jawab sosial perusahaan (CSR) dan profitabilitas terhadap nilai perusahaan Dwijayanti, Linda; Irma, Dasih; Ningsih, Hestin Agus Trantri
Journal of Accounting, Management, and Economics Research (JAMER) Vol 4 No 1 (2025): JULY 2025
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v4i1.300

Abstract

This study investigates the influence of Corporate Social Responsibility (CSR) and Profitability on Company Value in the Cosmetics and Household Goods industry listed on the Indonesia Stock Exchange from 2015 to 2019. Using a purposive sampling method, six companies were selected. The study relies on secondary data obtained from the Indonesia Stock Exchange, analyzed through regression analysis. Several statistical tests were conducted, including tests for classical assumptions, normality, heteroscedasticity, autocorrelation, correlation coefficient, coefficient of determination, as well as t-tests and f-tests. The results reveal that both CSR and Profitability individually have a significant effect on Company Value. Furthermore, when combined, CSR and Profitability also significantly influence Company Value. These findings suggest that managers in the cosmetics and household goods industry should prioritize CSR initiatives and improve profitability to enhance company value. Companies are encouraged to develop strategies that support environmental and social responsibilities while also increasing operational efficiency to drive profit growth.
Persistensi Laba: Pengaruh Leverage, Akrual, dan Arus Kas Pada Emiten Manufaktur Indonesia Kurnia, Denny; Hapsari, Denny Putri
Journal of Accounting, Management, and Economics Research (JAMER) Vol 4 No 2 (2026): JANUARY 2026
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v4i2.290

Abstract

This study examines the determinants of earnings persistence in Indonesian manufacturing firms, focusing on leverage, accruals, and operating cash flow. It aims to provide empirical evidence on how financial structure and earnings components influence earnings sustainability in an emerging market context. Using purposive sampling, the study analyzes 90 manufacturing companies listed on the Indonesia Stock Exchange during 2019–2021. Secondary data were obtained from published annual financial statements and analyzed using multiple linear regression with SPSS version 25. The results show that leverage, accruals, and operating cash flow each have a statistically significant effect on earnings persistence. Leverage has a negative impact (β = −0.108; p < 0.01), indicating that higher debt levels reduce earnings sustainability. Accruals exhibit the strongest negative effect (β = −0.680; p < 0.001), suggesting that accrual-dominated earnings are less persistent. Operating cash flow also negatively affects earnings persistence (β = −0.564; p < 0.001), reflecting sensitivity to cash flow volatility. Overall, the model explains 26.5% of the variation in earnings persistence. These findings emphasize the importance of prudent leverage management, high-quality accruals, and stable cash flows to enhance long-term earnings sustainability.
Social Influence, Self Awareness, and Social Media in Sustainable Fashion Purchase Intention as Far as the Eye Sees Generation Z: The Role of Perceived Value Septiana, Nia; Salomo Anthonino Kumenaung, Dean; Faruqi, Faris; Hendryadi, Hendryadi
Journal of Accounting, Management, and Economics Research (JAMER) Vol 4 No 2 (2026): JANUARY 2026
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v4i2.334

Abstract

Objective: This study examines the effects of social influence, self-awareness, and social media on sustainable fashion purchase intention among Generation Z, with perceived value as a mediating variable. Methods: A quantitative causal-associative approach was applied. Data were collected through online questionnaires distributed via Google Forms to Generation Z respondents aged 18–27 who were familiar with sustainable fashion products. A total of 190 valid responses were analyzed using SmartPLS. Findings: The results show that social influence, social media, and perceived value positively and significantly affect sustainable fashion purchase intention among Generation Z, while self-awareness has a positive but insignificant effect. Moreover, self-awareness and social media significantly influence perceived value, whereas social influence does not. Perceived value mediates the effects of self-awareness and social media on purchase intention but does not mediate the effect of social influence. Originality and Contributions: This study enriches empirical research on sustainable fashion consumption among Generation Z in Indonesia and emphasizes the role of perceived value as a partial mediator. Focusing on Sejauh Mata Memandang consumers, the findings offer practical insights for sustainable fashion marketing strategies.
Memperkuat Loyalitas Karyawan di Era Digital: Peran Kepemimpinan Digital, Budaya Kaizen, Kompensasi, dan Perilaku Kerja Inovatif Arief, Muhtosim; Fahrurrozi, Muhammad Anis; Irma, Dasih
Journal of Accounting, Management, and Economics Research (JAMER) Vol 4 No 2 (2026): JANUARY 2026
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v4i2.393

Abstract

This study investigates the effects of digital leadership, Kaizen culture, and employee compensation on employee loyalty, with innovative work behavior (IWB) as a mediating variable. The research adopts a quantitative approach and was conducted in an energy infrastructure company using data collected from 102 employees through structured questionnaires. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that employee compensation has a significant positive effect on innovative work behavior and employee loyalty, while innovative work behavior also significantly predicts employee loyalty. In contrast, digital leadership and Kaizen culture do not show significant direct effects on either innovative work behavior or employee loyalty. Mediation analysis reveals that innovative work behavior significantly mediates the relationship between employee compensation and employee loyalty, but does not mediate the effects of digital leadership and Kaizen culture. The structural model demonstrates substantial explanatory power, with R² values of 0.518 for innovative work behavior and 0.636 for employee loyalty, indicating that the proposed variables explain a meaningful proportion of variance in the endogenous constructs. These findings suggest that compensation is the most influential driver of employee loyalty, both directly and indirectly through innovative behavior. Practically, the study emphasizes fair compensation for loyalty.
The Role of Job Satisfaction in Linking Transformational Leadership, Kaizen Culture, and Public-Sector Employee Performance Kusumawati, Indri; Sutia, Sabar; Zuhri, Saefudin
Journal of Accounting, Management, and Economics Research (JAMER) Vol 4 No 2 (2026): JANUARY 2026
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v4i2.394

Abstract

This study shows a strong correlation between transformational leadership and employee performance, both directly and through increased job satisfaction, although job satisfaction was not proven to mediate the relationship with performance. This finding implies that transformational leadership style has a strategic role in driving the performance of Public Infrastructure and Facilities Management Officers through direct influences in the form of motivation, role models, and employee empowerment, not solely through affective aspects such as job satisfaction. In contrast, Kaizen culture did not show a significant correlation with job satisfaction or performance, indicating that the implementation of continuous improvement has not been effectively internalized or has not been perceived as relevant by employees in the context of their work. The practical implication of this study is the need for organizations to prioritize strengthening transformational leadership through training and leadership development, and to re-evaluate the implementation of Kaizen culture to make it more contextual, participatory, and have a real impact on employee work activities.
Work Environment, Leadership, and Culture as Drivers of Employee Performance: The Mediating Role of Work Engagement Karami, Muhammad Radifan; Kusiyah, Kusiyah
Journal of Accounting, Management, and Economics Research (JAMER) Vol 4 No 2 (2026): JANUARY 2026
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v4i2.395

Abstract

This study examines the effects of the work environment, leadership style, and organizational culture on employee performance, with work engagement as a mediating variable, at PT Mayasari Bakti. A quantitative survey design was applied to 441 employees/drivers selected through stratified proportional random sampling. Data were collected via a Google Forms questionnaire and analyzed using PLS-SEM with SmartPLS. The findings show that the work environment (β = 0.32, p < 0.05) and organizational culture (β = 0.41, p < 0.05) have significant positive effects on work engagement, whereas leadership style has no significant effect. Work engagement significantly influences employee performance (β = 0.47, p < 0.05). Moreover, the work environment and organizational culture do not directly affect employee performance but have significant indirect effects through work engagement, indicating full mediation. Leadership style shows neither direct nor indirect effects on performance. These results highlight the importance of fostering employee engagement through supportive work conditions and a strong organizational culture to enhance performance, particularly in labor-intensive transportation and service organizations. The study is limited by its cross-sectional design and single-organization scope, which may limit causal inference and generalizability.

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