cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Harry Budiantoro
Contact Email
budiantoro.h@gmail.com
Phone
+628111001447
Journal Mail Official
jamer@yarsi.ac.id
Editorial Address
Faculty of Economics and Business Yarsi University Menara YARSI, 4th Floor Jl. Letjen Suprapto No.Kav. 13, Cempaka Putih, Jakarta Pusat, Daerah Khusus Ibukota Jakarta 10510
Location
Kota adm. jakarta pusat,
Dki jakarta
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 53 Documents
 2   3   4   5   6 
Accountability, Transparency, and Reputation as Determinants of Zakat Paying Interest among the Millennial Generation: Empirical Evidence with Moderation of Zakat Digitalization Siti Saritah; Dahlifah Dahlifah
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.v5i2.466

Abstract

This study examines the effects of accountability, transparency, and reputation of zakat collection institutions (LAZ) on millennials’ intention to pay zakat, with zakat digitalization as a moderating variable in Greater Jakarta (Jakarta, Bogor, Depok, Tangerang, and Bekasi). Using a quantitative approach, data were collected from 400 Muslim millennials aged 29–44 who reside in Greater Jakarta and have made digital zakat payments. Respondents were selected through purposive sampling, and data were analyzed using Structural Equation Modeling (SEM) with SmartPLS 3.0. The results show that accountability and transparency significantly influence the intention to pay zakat, as millennials value responsible management and accessible information in building trust. In contrast, institutional reputation has no significant effect, suggesting that operational performance is more influential than institutional image. Digitalization moderates the effects of accountability and transparency by enabling real-time information access and verification, thereby strengthening trust and behavioral intentions. However, digitalization does not moderate the relationship between reputation and zakat payment intention. These findings highlight the importance of strengthening accountability and transparency through digital integration to optimize zakat collection among millennials.
Faktor-Faktor yang Mempengaruhi Minat Karier Mahasiswa Akuntansi di Industri Perbankan Kholida Alfi Eka Damayanti; Fauzan Fauzan
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.v5i1.467

Abstract

This study aims to analyze the factors influencing accounting students’ interest in choosing a career as a banker in Sukoharjo Regency. The research examines the influence of salary, social values, work environment, and parental influence on students’ career choices in the banking sector. This study was motivated by the increasing interest of accounting students in banking careers due to career stability, professional reputation, and attractive financial rewards offered by the banking industry. This research employed a quantitative approach using primary data collected through questionnaires distributed to 99 accounting students in Sukoharjo Regency. The data were analyzed using multiple linear regression analysis with the assistance of SPSS software. The results indicate that salary has a positive and significant effect on accounting students’ interest in pursuing a banking career, while social values and parental influence have a positive but insignificant effect. Meanwhile, the work environment has a negative and insignificant effect on career choice. The findings contribute to understanding accounting students’ career preferences and provide managerial implications for banking institutions and universities in developing recruitment strategies and career guidance programs for prospective graduates.
Valuasi Saham Multi-Metode pada Subsektor Pelabuhan dan Layanan di Indonesia Pujiono; Anisah Firli
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.v5i1.469

Abstract

This study addresses a gap in prior valuation research, which primarily relies on a single valuation method or a combination of DCF–FCFF and Relative Valuation, providing limited evidence on the consistency of multiple valuation approaches within the same industry. It evaluates the intrinsic value of Marine Port and Services Subsector companies listed on the Indonesia Stock Exchange using three approaches: Discounted Cash Flow–Free Cash Flow to Firm (DCF–FCFF), Residual Income Model (RIM), and Relative Valuation based on Price Earnings Ratio (PER), Price to Book Value (PBV), and Enterprise Value to EBITDA (EV/EBITDA). Secondary data were collected from the 2018–2024 financial statements and annual reports of PT Indonesia Kendaraan Terminal Tbk (IPCC), PT Jasa Armada Indonesia Tbk (IPCM), PT Meratus Jasa Prima Tbk (KARW), and PT Nusantara Pelabuhan Handal Tbk (PORT). The analysis includes cash flow projections, cost of capital estimation, and firm and equity valuation. The findings are consistent across all valuation methods. IPCC and IPCM are identified as undervalued because their intrinsic values exceed market prices, whereas KARW and PORT are overvalued because their intrinsic values fall below market prices. These results indicate that combining multiple valuation approaches provides a more robust basis for investment decision-making.

Page 6 of 6 | Total Record : 53

 2   3   4   5   6 

Filter by Year

2022 2026


Reset
Filter By Issues
All Issue Vol 5 No 2 (2027): JANUARY 2027, CONTINOUS Vol 5 No 1 (2026): JULI 2026 Vol 4 No 2 (2026): JANUARY 2026 Vol 4 No 1 (2025): JULY 2025 Vol 3 No 2 (2025): JANUARY 2025 Vol 3 No 1 (2024): JULY 2024 Vol 2 No 2 (2024): JANUARY 2024 Vol 2 No 1 (2023): JULI 2023 Vol 1 No 2 (2023): JANUARI 2023 Vol 1 No 1 (2022): July 2022