Journal of Advances in Accounting, Economics, and Management
Journal of Advances in Accounting, Economics, and Management publishes original research that advances the frontiers of knowledge in accounting, economics, and management. The journals scope includes a wide range of topics, such as Accounting theory and practice Financial accounting and reporting Managerial accounting and control Economics theory and policy Economic growth and development Business strategy and management Marketing and operations management The journal welcomes submissions from a wide range of disciplines, including accounting, finance, economics, business administration, and management science. The journal is committed to publishing high quality research that is relevant to academics, practitioners, and policymakers.
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<![CDATA[Hubungan antara Profitabilitas dan Ukuran Perusahaan dalam Mengoptimalisasikan Nilai Perusahaan (Penelitian pada Perusahaan Sub Sektor Food and Beverage di BEI, 2018-2022) ]]>
<![CDATA[Prawidya, Afara Ross]]>;
<![CDATA[Prasetyo, Irwanto]]>
<![CDATA[ Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 2 (2023): December ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/aaem.v1i2.41
<![CDATA[Dengan menggunakan analisis rasio keuangan harga saham lima perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia pada tahun 2018–2022, penelitian ini bertujuan untuk menunjukkan bagaimana variabel independen profitabilitas dan ukuran perusahaan berdampak atau berhubungan pada variabel dependen nilai perusahaan. Data sekunder dengan tipe data panel yang diolah dalam penelitian ini diperoleh dari Bursa Efek (BEI) dan website perusahaan terkait. Metode pengambilan sampel purposive digunakan dalam penelitian ini. Metode analisis datanya menggunakan analisis regresi linier berganda. Hasil analisis menunjukkan bahwa variabel profitabilitas dan ukuran perusahaan tidak memiliki pengaruh secara simultan maupun parsial terhadap nilai perusahaan subsektor food and beverage. By using financial ratio analysis of the stock prices of five food and beverage companies listed on the Indonesia Stock Exchange in 2018-2022, this study aims to show how the independent variables of profitability and company size impact or relate to the dependent variable of firm value. Secondary data with panel data type processed in this study were obtained from the Stock Exchange (BEI) and related company websites. The purposive sampling method was used in this study. The data analysis method uses multiple linear regression analysis. The results of the analysis show that the variables of profitability and company size have no simultaneous or partial influence on the value of the food and beverage subsector companies.]]>
<![CDATA[The Effect of Job Stress due to Environmental Changes and Compensation on Teachers’ Performance in Palembang City ]]>
<![CDATA[Nurika, Ellaine]]>;
<![CDATA[Sukarim, Rivaldi]]>
<![CDATA[ Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 2 (2023): December ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/aaem.v1i2.42
<![CDATA[In a corporate context, the success of an employees in performing their jobs can be measured by the low levels of job stress they experience, and it is known that there is a direct relationship between stress and performance, because when an employees have a high level of stress, the employee won’t be able to work efficiently and optimally. This can happen not only to office employees, even teachers can experience job stress. Job stress experienced by a teacher certainly has the possibility of interfering with his productivity and of course can affect the students he teaches. Compensation is one of the things that is considered to improve performance. This research was conducted to find out whether the compensation given was able to have a positive impact on the performance of these teachers and guarantee their performance. Data used in this research we’re collected from 106 respondents and after a several tests, the result is both of the job stress that the teachers felt and the compensation that given by the company can make a positive effect on job performance, that can be interpreted as if job stress reduced, the teacher’s performance will increase. And conversely if the compensation increases, the performance will also increase.]]>
<![CDATA[Education and Training (Diklat)-Based Human Resource Development to Increasing Employee Creativity: Literature Study ]]>
<![CDATA[Gifari, Firzan]]>;
<![CDATA[Madhakomala, R]]>
<![CDATA[ Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 2 (2023): December ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/aaem.v1i2.45
<![CDATA[The ability to think creatively is one of the most valuable competencies in the 21st century. However, data shows that the creativity of human resources in Indonesia is relatively low to compete globally. To improve creative thinking skills, businesses need to play an active role in developing their human resources. This study aims to examine how human resource development based on education and training can be a means of improving the creative thinking skills of human resources in a company. This research was conducted using a qualitative research method with a literature study approach. The data sources used in this research are 3 books 15 journal and 2 article published from 2016 to 2023. Based on the results of this study, it can be implied that companies need to pay greater attention to the development of their human resources through training, especially training that can develop employees' creative thinking skills. This is important to increase the company's productivity and competitiveness in the era of globalization.]]>
<![CDATA[Analisis Pengaruh Gaya Kepemimpinan Transformasional, Motivasi dan Disiplin Kerja terhadap Kinerja Pegawai (Studi Pada Balai Pengelola Infrastruktur Air Limbah dan Air Minum Perkotaan Yogyakarta) ]]>
<![CDATA[Ramadhandhy, Fauzan]]>;
<![CDATA[Maryati, Tri]]>
<![CDATA[ Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 2 (2023): December ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/aaem.v1i2.94
<![CDATA[Penelitian ini dilakukan untuk menguji pengaruh Gaya Kepemimpinan Transformasional, Motivasi, dan Disiplin kerja terhadap Kinerja pegawai pada Balai Pengelola Infrastruktur Air Limbah dan Air Minum Perkotaan Yogyakarta. Penelitian ini menggunakan sampel yang berjumlah 72 responden yang dipilih dengan menggunakan metode purposive sampling. Data dianalisis menggunakan regresi linier berganda melalui software SPPS 21. Hasil penelitian ini menunjukkan bahwa Gaya Kepemimpinan Transformasional berpengaruh terhadap Kinerja pegawai, Motivasi berpengaruh terhadap Kinerja pegawai, dan Disiplin kerja berpengaruh terhadap Kinerja pegawai. Batasan dari penelitian ini adalah pada variabel yang digunakan dan ruang lingkup penelitian yang terbatas dalam lingkup kantor yang menjadi objek serta kondisi pada saat ini. This research was conducted to examine the influence of Transformational Leadership Style, Motivation, and Work Discipline on employee performance at the Urban Waste and Drinking Water Infrastructure Management Center in Yogyakarta. The study utilized a sample of 72 respondents selected through purposive sampling method. Data were analyzed using multiple linear regression through SPSS 21 software. The results of this research indicate that Transformational Leadership Style affects employee performance, Motivation influences employee performance, and Work Discipline has an impact on employee performance. The limitations of this study lie in the variables used and the restricted scope of the research within the office under consideration and the prevailing conditions at the time.]]>
<![CDATA[Pengaruh Iklim Kerja terhadap Kinerja Karyawan melalui Kepuasan Kerja Sebagai Variabel Intervening ( Studi Coffee Shop di Kota Yogyakarta) ]]>
<![CDATA[Prayoga, Hadi]]>;
<![CDATA[Wahyuningsih, RR. Sri Handari]]>
<![CDATA[ Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 2 (2023): December ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/aaem.v1i2.95
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh langsung dari iklim kerja terhadap kepuasan kerja karyawan, iklim kerja dan kepuasan kerja terhadap kinerja karyawan, serta pengaruh dari kepuasan kerja dalam memediasi iklim kerja terhadap kinerja karyawan. Subjek dalam penelitian ini adalah karyawan coffee shop yang ada di Kota Yogyakarta. Jumlah sampel yang digunakan yaitu sebanyak 96 responden yang diambil menggunakan teknik probability sampling dengan pendekatan simple ramdom sampling. Analisis data dilakukan menggunakan uji regresi linear untuk mengetahui pengaruh variabel iklim kerja dan kepuasan kerja secara langsung, serta menggunakan uji sobel untuk mengetahui pengaruh tidak langsung dari kepuasan kerja dalam memediasi iklim kerja terhadap kinerja karyawan. Berdasarkan analisis yang telah dilakukan diperoleh hasil bahwa iklim kerja secara langsung berpengaruh positif dan signifikan terhadap kepuasan kerja karyawan coffee shop di Kota Yogyakarta. Iklim kerja secara langsung berpengaruh positif dan non signifikan terhadap kinerja karyawan coffee shop di Kota Yogyakarta. Kepuasan kerja secara langsung berpengaruh positif dan signifikan terhadap kinerja karyawan coffee shop di Kota Yogyakarta. Kepuasan kerja secara signifikan mampu memediasi iklim kerja dalam mempengaruhi kinerja karyawan coffee shop di Kota Yogyakarta. This study aims to analyze the direct effect of work climate on employee job satisfaction, work climate, and job satisfaction on employee performance, as well as the effect of job satisfaction in mediating work climate on employee performance. The subjects in this study were coffee shop employees in the city of Yogyakarta. The number of samples used is as many as 96 respondents who were taken using probability sampling technique with a simple random sampling approach. Data analysis was carried out using a linear regression test to determine the effect of work climate variables and job satisfaction directly, as well as using the Sobel test to determine the indirect effect of job satisfaction in mediating work climate on employee performance. Based on the analysis that has been carried out, the results show that the work climate directly has a positive and significant effect on the job satisfaction of coffee shop employees in the city of Yogyakarta. Work climate has a direct positive and non-significant effect on the performance of coffee shop employees in the city of Yogyakarta. Job satisfaction has a direct positive and significant effect on the performance of coffee shop employees in the city of Yogyakarta. Job satisfaction is significantly able to mediate the work climate in influencing the performance of coffee shop employees in the city of Yogyakarta.]]>
<![CDATA[Peran Kesetaraan Gender, Peluang Pengembangan SDM, dan Transparansi dalam Peningkatan ESG-Sosial pada PT Bank BRI Tbk ]]>
<![CDATA[Pramesti, Astri Ayu]]>;
<![CDATA[Dewi, Nadia Fransiska]]>;
<![CDATA[Salsabela, Dania]]>;
<![CDATA[Novita, Febrianti]]>;
<![CDATA[R.Pandin, Maria Yovita]]>
<![CDATA[ Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 2 (2023): December ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/aaem.v3i1.809
<![CDATA[Penelitian ini menganalisis pengaruh kesetaraan gender, pengembangan SDM, dan transparansi terhadap ESG-Sosial pada PT Bank Rakyat Indonesia (Persero) Tbk dengan pendekatan kuantitatif menggunakan data sekunder dari laporan keberlanjutan. Hasil uji Chi-Square menunjukkan tidak terdapat hubungan signifikan antara ketiga variabel terhadap ESG-Sosial. Temuan ini mengindikasikan bahwa implementasi ESG-Sosial di perusahaan berlangsung merata tanpa dipengaruhi oleh perbedaan persepsi terhadap variabel-variabel tersebut. Studi ini menekankan pentingnya integrasi nilai keberlanjutan secara menyeluruh dalam strategi organisasi.]]>
<![CDATA[The Influence of Financial Effectiveness and Financial Literacy on the Financial Behavior of Generation Z in Mukomuko Regency, Bengkulu Province ]]>
<![CDATA[Japriani, Meli]]>;
<![CDATA[Marlina, Lilis]]>;
<![CDATA[Suprianto, Iwil]]>
<![CDATA[ Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 2 (2023): December ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/aaem.v3i1.767
<![CDATA[This study aims to analyze the effect of financial effectiveness and financial literacy on individual financial behavior. The method used is quantitative with a survey approach using a questionnaire as a data collection instrument. The research sample consisted of 60 respondents selected by cluster sampling. Data were analyzed using SmartPLS 4.0 software. The results of the study indicate that financial effectiveness and financial literacy have a positive and significant effect on financial behavior. These findings indicate that an individual's ability to manage finances effectively and the level of understanding of financial concepts play an important role in forming adaptive and responsible financial behavior. The implications of this study emphasize the importance of increasing literacy and effectiveness of financial management to encourage more rational and planned financial decision-making. This study contributes to the development of financial education strategies, especially for generation Z in achieving long-term financial well-being.]]>
<![CDATA[The Influence of Resilience, Job Embededness, and Workload on Employee Performance ]]>
<![CDATA[Mujanah, Siti]]>;
<![CDATA[Edden, Hatta Mayda Nur]]>;
<![CDATA[Noranee, Shereen]]>;
<![CDATA[Ahmad, Nursaadatun Nisak]]>
<![CDATA[ Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 2 (2023): December ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/aaem.v3i1.824
<![CDATA[This study analyzes the influence of resilience, job embeddedness, and workload on employee performance. Employing a quantitative approach with an explanatory design, primary data was collected through questionnaires from 60 permanent employees. Data analysis involved instrument quality tests (validity and reliability) and classical assumption tests (normality, multicollinearity, heteroscedasticity), followed by multiple linear regression analysis. The findings indicate that resilience, job embeddedness, and workload, both partially and simultaneously, have a positive and significant effect on employee performance. The constructed regression model explains 61.6% of the variation in employee performance. These findings underscore that developing psychological resilience, strengthening employee attachment to their jobs and the organization, and effectively managing workload are crucial factors in enhancing productivity and achieving company objectives in the construction sector.]]>
<![CDATA[Pengaruh Inflasi, Suku Bunga dan Nilai Tukar Rupiah Terhadap Return Saham Pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Alim, Muhammad]]>
<![CDATA[ Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 2 (2023): December ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/aaem.v3i1.848
<![CDATA[Analisis penelitian bertujuan untuk mengetahui apakah inflasi, suku bunga dan nilai tukar rupiah berpengaruh signifikan terhadap return saham pada Perusahaan Sektor Keuangan Yang Terdaftar di Bursa Efek Indonesia. Metode penelitian yaitu penelitian kuantitatif asosiatif. Sampel dalam penelitian ini yaitu sebanyak 92 Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023. Hasil penelitian menunjukkan bahwa inflasi, suku bunga dan nilai tukar rupiah berpengaruh signifikan terhadap return saham pada Perusahaan Sektor Keuangan Yang Terdaftar di Bursa Efek Indonesia.]]>
<![CDATA[The Influence of Human Resource Management Strategies on Employee Loyalty at Emersia Hotel & Resort Bandar Lampung ]]>
<![CDATA[Dodi Permadani Putra]]>;
<![CDATA[Dora Rinova]]>;
<![CDATA[Niki Agus Santoso]]>;
<![CDATA[Agustuti Handayani]]>
<![CDATA[ Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 2 (2023): December ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/aaem.v3i1.862
<![CDATA[This study aims to determine the effect of human resource management (HRM) strategies on employee loyalty at Emersia Hotel & Resort Bandar Lampung. In today's competitive hospitality industry, employee loyalty is crucial to ensure consistent service quality, customer satisfaction, and organizational sustainability. The research focuses on six indicators of HRM strategy: recruitment and selection, training and development, compensation and benefits, performance appraisal, career development, and organizational culture and communication. The loyalty variable is assessed through affective commitment, normative commitment, willingness to exert extra effort, and intention to stay. This research employs a quantitative approach with data collected through questionnaires distributed to 45 employees selected using random sampling. The validity and reliability of the instruments were tested using SPSS. The results of the Pearson correlation analysis indicate a significant positive relationship between HRM strategies and employee loyalty. The coefficient of determination (R²) shows that HRM strategies explain 65.6% of the variation in employee loyalty. Furthermore, hypothesis testing confirms that HRM strategies significantly influence employee loyalty. The findings suggest that effective implementation of HRM strategies can foster a more committed and loyal workforce. This implies that organizations in the hospitality sector should invest in strategic HR practices to enhance employee satisfaction and retention]]>
