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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 53 Documents
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The Influence of Perceived Digital Marketing Capability on Technology Adoption in Secondary Schools: Evidence from Jabodetabek Agung Wijoyo
Journal of Accounting, Management, and Economics Research (JAMER) Vol 5 No 1 (2026): JULI 2026
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v5i1.441

Abstract

This study examines the role of Perceived Digital Marketing Capability (PDMC) as an organizational antecedent of Technology Adoption (TA) among secondary school teachers, using an extended Technology Acceptance Model (TAM) with serial mediation through Perceived Ease of Use (PEOU) and Perceived Usefulness (PU). PDMC is defined as perceived operational digital capability, reflecting how internal stakeholders experience the organization’s use of digital platforms. Data were collected through a cross-sectional survey of 350 teachers from 35 secondary schools in the Jabodetabek region and analyzed using PLS-SEM with bootstrapping (5,000 subsamples). Results indicate that PDMC significantly influences PEOU (β = 0.498, p < 0.001) and PU (β = 0.129, p = 0.017), while PEOU significantly affects PU (β = 0.447, p < 0.001). PU significantly predicts TA (β = 0.407, p < 0.001), whereas the direct effects of PDMC and PEOU on TA are not significant. The model explains 18.1% of the variance in TA (R² = 0.181). Mediation analysis confirms that PU fully mediates the PDMC–TA relationship. These findings suggest that technology adoption is primarily driven by perceived usefulness, highlighting the importance of perceived digital capability in shaping user perceptions.
Community-Based Digital Literacy in Cultural Tourism Promotion: A Case Study of The Muarajambi Temple Community on Social Media Fatya Kariadna; Johannes Johannes; Logi Mulawarman
Journal of Accounting, Management, and Economics Research (JAMER) Vol 5 No 1 (2026): JULI 2026
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v5i1.448

Abstract

This study examines how communities in the Muarajambi Temple area develop and apply digital literacy in promoting cultural tourism through social media. Despite growing adoption of digital platforms, community promotional practices remain inconsistent and largely undirected. Using a descriptive qualitative approach, data were collected through in-depth interviews, observation, and documentation involving eight informants from six local communities. Analysis followed the interactive model of Miles and Huberman, with digital literacy assessed through the framework of Chodijah et al. (2022), encompassing internet searching, hypertextual navigation, content evaluation, and knowledge assembly. Findings reveal that community digital literacy has developed as a self-directed, adaptive, and experience-based collective practice. Communities utilize Instagram, TikTok, and websites through documentary, informative, and educational content patterns, yet face persistent challenges including inconsistent posting, limited devices, and the absence of strategic content planning. A critical gap was identified between stated practices and field observations, suggesting that interview statements partly reflect community aspirations rather than established behavioral routines. Strengthening community-based digital literacy through sustained training, internal accountability structures, and multi-stakeholder collaboration is key to building effective, innovative, and sustainable cultural tourism promotion
Pilgrim Tourist Service Practices at Muarajambi Temple Dian Anita Sari; Johannes Johannes; Raja Sharah Fatricia
Journal of Accounting, Management, and Economics Research (JAMER) Vol 5 No 1 (2026): JULI 2026
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v5i1.449

Abstract

This study analyzes service practices for pilgrim tourists in the Muaro Jambi Temple area as a cultural heritage-based religious tourism destination. A qualitative approach was employed, using interviews, observation, and documentation. Data were analyzed through the Miles and Huberman Model alongside the 4A framework: attraction, accessibility, amenities, and ancillary services. The findings indicate that service practices have been implemented relatively well, supported by three main patterns: informative, mentoring, and facilitative. The area’s primary attraction lies in its historical and spiritual significance as a former center of Buddhist learning. Accessibility is generally adequate, although internal circulation requires improvement. Basic amenities are available but have not fully supported the spiritual needs of pilgrims. Ancillary services remain largely community-based and lack institutional integration. The study also identifies a pattern of devotional loyalty among the global Buddhist community, reflected in repeat visitation driven by strong spiritual attachment. Strengthening spiritually oriented services and integrated management is therefore essential for sustainable pilgrim tourism development. These findings contribute to a service quality framework tailored to heritage-based religious tourism contexts.
Business Model Innovation Based on Local Epu-Epu Products in Buton Regency Sanusi Sanusi; Muhdir Muhdir; Batari Adiwarna
Journal of Accounting, Management, and Economics Research (JAMER) Vol 5 No 1 (2026): JULI 2026
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v5i1.447

Abstract

This study aims to analyze the business model of Epu-Epu enterprises and identify opportunities for business model innovation in developing this local product in Buton Regency. The research employed a qualitative approach with a descriptive method to understand the phenomenon of business model innovation in Epu-Epu businesses. Data were collected through observation, in-depth interviews, and documentation involving ten informants consisting of six MSME actors or traders, three consumers, and one local government representative. The data were analyzed using the interactive analysis model of Miles and Huberman. The results show that the business model of Epu-Epu enterprises in Buton Regency remains relatively simple, with production, management, and marketing systems that are not yet optimally structured. Analysis using the Business Model Canvas framework indicates opportunities for innovation through product diversification and improved packaging quality. In addition, the use of digital marketing, expansion of distribution networks, and collaboration with local governments and other MSME actors are important strategies to enhance product competitiveness. These findings suggest that Business Model Canvas–based innovation can support the development and sustainability of local MSME products such as Epu-Epu.
Di Luar Keuntungan: Bagaimana Struktur Modal, Profitabilitas, dan Pelaporan Keberlanjutan Membentuk Nilai Perusahaan dengan Efek Moderasi Tata Kelola Perusahaan yang Baik Firra Nurisma; Sovi Ismawati Rahayu; Hestin Agus Tantri Ningsih
Journal of Accounting, Management, and Economics Research (JAMER) Vol 5 No 1 (2026): JULI 2026
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v5i1.453

Abstract

This study examines the influence of capital structure, profitability, and sustainability reporting on firm value, with the independent board of commissioners as a moderating variable. The phenomenon underlying this research is the fluctuation in firm value among companies listed in the LQ45 Index during 2019–2024 despite their strong market capitalization and liquidity. The study uses secondary data obtained from annual reports and sustainability reports of 14 companies selected through purposive sampling, resulting in 84 data observations. Capital structure is measured by Debt-to-Equity Ratio (DER), profitability by Return on Assets (ROA), sustainability reporting by Sustainability Report Disclosure Index (SRDI), and firm value by Price to Book Value (PBV). Data was analyzed using panel data regression and Moderated Regression Analysis (MRA). The results indicate that profitability has a positive and significant effect on firm value, while capital structure and sustainability reporting do not significantly affect firm value. Furthermore, the independent board of commissioners strengthens the relationship between profitability and firm value but does not significantly moderate capital structure and sustainability reporting. These findings suggest that effective corporate governance enhances the contribution of financial performance to firm value and provides managerial insight for companies in improving investor confidence through stronger governance practices
Gen Alpha Engagement Model: The Role of Influencer Skill, Authenticity, and Interactivity with Relatability as a Mediating Mechanism Dwi Erlin Effendi; Mohamad Rifqy Roosdhani; Ali Ali
Journal of Accounting, Management, and Economics Research (JAMER) Vol 5 No 1 (2026): JULI 2026
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v5i1.455

Abstract

The rise of short-form video social media has strengthened the role of influencers in shaping audience engagement, particularly among Generation Alpha, a digitally native generation accustomed to real-time communication and personalized digital experiences. This study examines the influence of influencer skill, authenticity, and interactivity on customer engagement, with relatability as a mediating variable. Using a quantitative survey approach, data were collected from Generation Alpha users who actively consume influencer content on short-video platforms. Responses were measured using a five-point Likert scale and analyzed through Structural Equation Modeling (SEM). The findings show that influencer skill, authenticity, and interactivity do not significantly affect customer engagement directly. However, all three variables positively and significantly influence relatability. Relatability also has a strong positive effect on customer engagement and fully mediates the relationship between influencer characteristics and engagement. These results suggest that Generation Alpha engagement is driven less by influencers’ technical or functional attributes and more by psychological closeness and relational connection. This study contributes to influencer marketing literature by emphasizing relatability as a key mechanism in building meaningful audience engagement among younger digital consumers, while highlighting the importance of emotionally resonant communication in contemporary social media marketing contexts for future strategic applications and research.
Mediating Effect of Interest on Gen Z’s Stock Investment Decisions in Central Jakarta Dila Aprilia; Alyta Shabrina Zusryn; Siti Marhamah
Journal of Accounting, Management, and Economics Research (JAMER) Vol 5 No 2 (2027): JANUARY 2027, CONTINOUS
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v5i2.450

Abstract

The study is structured with the primary aim of investigating specific relationships and underlying patterns how understanding of investing and motivational drivers shapes stock investment choices, where interest in investing functions as an intermediary factor among Generation Z in Central Jakarta. The study respondents were 132 stock investors who had made stock purchases and were participants were determined using a criterion-based selection approach. By utilizing the PLS-SEM analytical technique, the study revealed positive effects of investment knowledge and investment motive on stock investment behavior among individuals. Moreover, it was also observed that both variables played an enhancing role in increasing investment interest. It was confirmed that investment interest serves as an intermediary linking knowledge of investment and investment motivation on stock investment decisions. These findings indicate that increasing investment knowledge and motivation can encourage higher investment interest, which has an impact on stock investment decision-making. Appropriate investment knowledge and motivation shape interest as a form of intention, which in turn encourages the birth of more rational and considered stock investment decisions.
Tata Kelola untuk Pertumbuhan: Menjelajahi Kaitan Antara Tata Kelola Perusahaan dan Kinerja Keuangan di Perusahaan Penyelenggara Acara Yuniarti Yuniarti; Uun Sunarsih
Journal of Accounting, Management, and Economics Research (JAMER) Vol 5 No 1 (2026): JULI 2026
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v5i1.461

Abstract

This study explores the role of corporate governance in improving the financial performance of event organizer companies, focusing on PT Perkasa Objektif Visitama. The study is motivated by the increasing need for event organizers to strengthen governance practices in response to intense competition, business uncertainty, and the unique characteristics of project-based creative industries. Using a qualitative approach with an ethnomethodology design, data were collected through in-depth interviews, observations, and document analysis to understand how governance practices are implemented in daily organizational activities. The findings indicate that corporate governance is practiced through four key pillars: ethical behavior, accountability, transparency, and sustainability. These governance practices contribute to stronger internal control, enhanced trust among stakeholders, improved operational efficiency, better cash flow management, and increased profitability. The study further reveals that corporate governance functions not only as a monitoring mechanism but also as a strategic business approach that supports organizational resilience and long-term competitiveness. The study concludes that effective corporate governance plays a vital role in enhancing financial performance and business sustainability in the event organizer industry. Managerially, companies should strengthen governance practices to improve stakeholder confidence, operational effectiveness, and sustainable growth.
Meningkatkan Transparansi Keuangan Pemerintah melalui Deteksi Anomali Berbasis Kecerdasan Buatan dalam Transaksi Kartu Kredit Pemerintah Johan Laksono; Zul Bahari; Krishna Kamil
Journal of Accounting, Management, and Economics Research (JAMER) Vol 5 No 1 (2026): JULI 2026
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v5i1.463

Abstract

This study aims to develop an Artificial Intelligence (AI)-based anomaly detection system to enhance financial transparency in government credit card transactions within ministries and government agencies. Although the government has implemented the integrated SAKTI financial management system, transaction verification processes still rely heavily on manual procedures, creating opportunities for fraud, irregularities, and weaknesses in financial oversight. To address this issue, the study proposes an anomaly detection system utilizing the Isolation Forest algorithm to identify suspicious transactions related to official travel expenditures and operational material purchases. The research adopts an unsupervised machine learning approach, enabling anomaly detection without requiring labeled data. The analysis is conducted using transaction datasets representing government credit card activities and focuses on identifying unusual transaction patterns that may indicate potential misuse or fraudulent behavior. The findings demonstrate that the proposed model effectively identifies anomalous transactions and supports the detection of potential financial irregularities. The study concludes that AI-based anomaly detection systems can strengthen internal control mechanisms, improve accountability, and support more transparent and efficient financial management. The proposed system also offers practical value as an early warning tool for government institutions seeking to enhance fraud prevention and financial governance.
Etnomethodological Study: Revealing Cheating and Whistleblowing Practices at KH School Adinda Dwi Handayani; Nursanita Nursanita
Journal of Accounting, Management, and Economics Research (JAMER) Vol 5 No 2 (2027): JANUARY 2027, CONTINOUS
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v5i2.465

Abstract

Fraud in school financial management remains a serious concern due to weak budgeting systems and limited internal controls. This study aims to identify potential fraud in budget management at KH Schools and formulate a whistleblowing system (WBS) as a preventive measure. A qualitative method with an ethnomethodological approach was employed. Primary data were collected through in-depth interviews with foundation leaders, school principals, finance staff, and accounting staff, while secondary data comprised financial reports, budget recapitulations, and budget utilization evaluations. Data validity was assessed through source and technique triangulation. The findings reveal substantial gaps between budgeted and actual expenditures during 2022–2024, alongside relatively long average implementation periods of 94 days in 2022, 112 days in 2023, and 67 days in 2024, indicating inefficiency and potential opportunities for fraud. Based on the Fraud Triangle (Cressey, 1953), opportunity was the dominant factor, driven by the absence of SOPs, weak supervision, and undocumented cross-subsidy practices. The study concludes that KH Schools should strengthen COSO 2013-based internal controls and implement a WBS featuring anonymous reporting, whistleblower protection, and clear follow-up mechanisms to enhance financial accountability.

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