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[Product Diversity, Price Perception, and Sales Promotion Impact on Customer Loyalty (Keragaman Produk, Persepsi Harga, dan Promosi Penjualan Berdampak pada Loyalitas Pelanggan) ]]>
<![CDATA[Nuzulah, Firdausi]]>;
<![CDATA[Hariasih, Misti]]>
<![CDATA[ Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 4 (2024): June ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/aaem.v1i4.242
<![CDATA[Penelitian ini menyelidiki dampak dari keragaman produk, persepsi harga, dan promosi penjualan terhadap loyalitas pelanggan untuk produk Eiger, dengan menggunakan sampel sebanyak 100 konsumen. Dengan menggunakan analisis Partial Least Square melalui Software Smart PLS, penelitian ini mengungkapkan bahwa keragaman produk, persepsi harga, dan promosi penjualan memiliki pengaruh yang positif dan signifikan terhadap loyalitas pelanggan. Secara khusus, keragaman produk dan persepsi harga berpengaruh positif terhadap loyalitas pelanggan, menyoroti pentingnya menawarkan berbagai macam produk dan mengelola persepsi harga secara efektif. Selain itu, promosi penjualan muncul sebagai pendorong yang signifikan terhadap loyalitas pelanggan, menggarisbawahi efektivitas kegiatan promosi dalam meningkatkan loyalitas merek. Temuan-temuan ini berkontribusi pada pemahaman yang lebih dalam tentang faktor-faktor yang mempengaruhi loyalitas pelanggan dalam konteks merek-merek produk outdoor seperti Eiger, yang menawarkan wawasan yang berharga bagi para pemasar dan manajer yang bertujuan untuk meningkatkan loyalitas merek dan daya saing di pasar.]]>
<![CDATA[Review Paper on Affective and Cognitive factors that affect banking Relationship with respect to Millennial ]]>
<![CDATA[Chauhan, Rahul]]>;
<![CDATA[Patel, Neerav]]>
<![CDATA[ Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 4 (2024): June ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/aaem.v1i4.293
<![CDATA[The aim of this paper is to explore the affective and cognitive factors that condition banking relationships for economically vulnerable consumers and how these factors contribute to increasing financial difficulties and exclusion. This research, performed on a set of focus groups, bases its findings on a combination of experimental and discourse analysis methods. Financial decisions are not rational and can be biased by affective and cognitive factors. Behavioural finance has focused very little on analysing how consumer biases influence relationships with banking institutions. Additionally, these relationships are affected by the digitalization and transformation of banking business. Thus, in the case of economically vulnerable consumers, who are not profitable for the increasingly competitive banking industry and lack financial abilities, their risk of financial exclusion is increasing. The results show that distrust and shame lead to financial difficulties in economically vulnerable consumers. Distrust generates problems of access and self-exclusion, while shame generates difficulties of use. This lack of trust makes them more rational when dealing with machines than with people, showing greater banking difficulties for consumers with a “person-suspicious” profile. This finding can help regulators establish limits on banking behaviour, require banks to incorporate affective and cognitive factors in their convenience tests and detect new variables that can help them improve their insolvency ratios and reputations. Discourse Analysis, Behavioural Finance, Financial Exclusion, Vulnerable Consumers, Affectivecognitive Factors]]>
<![CDATA[Demographic Influences on Consumer Perceptions of Celebrity Endorsements in the Soft Drink Industry ]]>
<![CDATA[Patel, Himalay]]>;
<![CDATA[Chauhan, Rahul]]>;
<![CDATA[Kalariya, Kush]]>;
<![CDATA[Soni, Parth]]>;
<![CDATA[Patel, Mohit]]>
<![CDATA[ Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 4 (2024): June ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/aaem.v1i4.297
<![CDATA[The study investigates the influence of demographic factors on consumer perceptions of celebrity endorsements in the soft drink industry. Utilizing ANOVA analyses, the research examines the impact of age, gender, and occupation on consumption patterns, brand preferences, and attitudes towards celebrity endorsements. Findings indicate a significant association between age and soft drink consumption frequency, with younger demographics showing higher consumption rates. However, gender and occupation do not significantly affect brand selection or endorsement perceptions. Notably, consumers across diverse demographics exhibit similar levels of susceptibility to celebrity endorsements, suggesting a universal appeal transcending gender and occupation. Despite demographic variations in consumption habits, celebrity endorsements wield comparable influence across consumer segments. The abstract underscores the importance of celebrity endorsements in shaping consumer behaviour within the soft drink industry and highlights the need for tailored marketing strategies targeting specific age groups.]]>
<![CDATA[The Effectiveness of Salary and Intensive Pay in Improving HR Performance at J&T Express Ponorogo Branch Office ]]>
<![CDATA[Sari, Dita Harnika]]>;
<![CDATA[Hidayat, Rahmat]]>;
<![CDATA[Kusworo, Ahmad Dzulfikri Budi]]>
<![CDATA[ Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 4 (2024): June ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/aaem.v1i4.304
<![CDATA[J&T Express Ponorogo is one of the J&T Express branch offices located in the Ponorogo region, East Java. J&T Express Ponorogo is a branch office of an expedition company whose main field is in the service and delivery of retail goods. It is fundamental that in every operation of J&T Express Ponorogo it is required to apply excellent service in all matters related to the shipments made. Of course, the role of human resources is very instrumental in providing excellent service for the satisfaction of existing customers. It can even be said that the progress of organizations and companies can be greatly influenced by the human resources that exist as the front guard in providing services. In this case, it is likely that it will be closely related to the salaries and incentives received by existing human resources. The problem that arises in this study is the decrease and increase in the level of implementation of human resource performance which depends on the provision of salaries and incentives for existing human resources. The formulation of the problems raised in this study is how the effectiveness of providing salaries and incentives in improving HR performance and what factors determine the amount of salaries and incentives received by HR at the J&T Express Ponorogo branch office. The research method applied is direct research using a qualitative descriptive approach to the sample or research target, namely HR who play a role in each office operation for each position at the J&T Express Ponorogo branch office. For data collection itself is done through direct observation, interviews and study of related documents. Conclusion The effectiveness of providing salaries and incentives on HR performance at the J&T Express Ponorogo branch office is considered to be in a very effective category. So that in this case with high salaries and incentives it is very effective to make HR more enthusiastic and always provide the best performance]]>
<![CDATA[The Effect of Solvency Ratio and Profitability on The Financial Performance of PT Charoen Pokphand Indonesia Tbk ]]>
<![CDATA[Aprilyani, Tanti]]>;
<![CDATA[Hidayat, Rahmat]]>;
<![CDATA[Kusworo, Ahmad Dzulfikri Budi]]>
<![CDATA[ Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 4 (2024): June ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/aaem.v1i4.309
<![CDATA[The purpose of this study is to effect solvency ratio and profitability on financial performance of PT Charoen Pokphand Indonesia Tbk. Descriptive research using a qualitative approach is the type of research used in this study. Based on the results of the study, the financial performance of PT Charoen Pokphand Indonesia Tbk during the period 2021 to 2023 illustrates extraordinary achievements in terms of profitability, efficiency of asset use, and debt management. During the period, the company managed to increase its net profit margin from 10% to 40%, indicating excellent financial performance. Return on Assets (ROA) increased from 7% to 34%, indicating improved efficiency in asset use. The suggestion proposed is to continue to monitor and improve the efficiency of asset use, as well as consider investments that can increase asset returns. Return on Equity (ROE) also experienced a significant increase from 8% to 42%, demonstrating the company's ability to generate high returns on equity.]]>
<![CDATA[The Impact of Fraud on the Detection of Fraud in Financial Statements and Discretionary Accruals (Meta-Analysis Study) ]]>
<![CDATA[Narulita, Friska Dhea]]>;
<![CDATA[Baderi, Rahmawati Nur]]>;
<![CDATA[Hwihanus, Hwihanus]]>
<![CDATA[ Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 4 (2024): June ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/aaem.v1i4.348
<![CDATA[This article discusses the impact of fraud-on-fraud detection of financial statements and discretionary accruals through meta-analysis studies. Financial statement fraud is a serious problem that is increasingly prevalent in the global capital market, especially in developing countries such as China. This has driven the need for more sophisticated and effective detection methods. This study aims to identify factors that can affect the detection of financial statement fraud as well as the impact of fraud on the detection of financial statement fraud and discretionary accrual. This article also seeks to find better solutions in dealing with discretionary accruals that can affect investment decisions and public confidence in companies. The findings of the meta-analysis show that factors such as manipulation of accounting records, misrepresentation of information, and errors in the application of accounting principles can affect fraud detection. In addition, the impact of fraud on the detection of fraud in financial statements and discretionary accruals is also discussed comprehensively. This article suggests the need for more dynamic and responsive fraud detection methods to evolving risks.]]>
<![CDATA[Pengaruh Struktur Modal, Profitabilitas, dan Likuiditas Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Pemoderasi ]]>
<![CDATA[Ramadlonna, Aulia]]>;
<![CDATA[Shofiyah, Indah]]>
<![CDATA[ Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 4 (2024): June ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/aaem.v1i4.383
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh struktur modal, profitabilitas, likuitas terhadap nilai perusahaan dan apakah kebijakan dividen mampu memoderasi hubungan tersebut. Hal ini dilandasi oleh survei yang dilakukan oleh Bank Indonesia menyatakan bahwa terjadinya penurunan yang cukup signifikan terhadap penjualan properti residensial pada triwulan 1 2020, tetapi minat masyarakat berinvestasi di bidang properti dan real estate masig tinggi. Berdasarkan sampel yang diuji dengan menggunakan moderated regression analysis, penelitian ini menemukan bahwa struktur modal dan profitabilitas memiliki pengaruh positif signifikan terhadap kebijakan dividen perusahaan. Variabel likuiditas tidak memiliki pengaruh terhadap kebijakan dividen perusahaan dan variabel kebijakan dividen tidak mampu memoderasi antara struktur modal, profitabilitas, dan likuiditas terhadap nilai perusahaan]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Leverage, Likuiditas, dan Perputaran Kas Terhadap Profitabilitas Perusahaan Pariwisata Sebelum dan Selama Pandemi Covid-19 ]]>
<![CDATA[Ainayah, Zhaqiela]]>;
<![CDATA[Winarso, Beni Suhendra]]>
<![CDATA[ Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 4 (2024): June ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/aaem.v1i4.389
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui (1) pengaruh Ukuran perusahaan terhadap profitabilitas sebelum dan selama Covid-19, (2) pengaruh leverage terhadap profitabilitas sebelum dan selama Covid-19, (3) pengaruh likuiditas terhadap profitabilitas sebelum dan selama Covid-19, (4) pengaruh perputaran kas terhadap profitabilitas sebelum dan selama Covid-19. Sampel dalam penelitian ini adalah perusahaan pariwisata yang terdaftar di BEI dengan jumlah sampel digunakan dalam penelitian ini sebelum Covid-19 berjumlah 46 perusahaan dan selama Covid-19 berjumlah 67 perusahaan. Hasil penelitian ini menunjukkan ukuran perusahaan yang diproksikan oleh SIZE berpengaruh positif dan signifikan terhadap profitabilitas sebelum Covid-19 (2018-2019), sedangkan leverage, likuiditas dan perputaran kas sebelum Covid-19 (2018-2019) tidak berpengaruh terhadap profitabilitas. Ukuran perusahaan, leverage, likuiditas dan perputaran kas selama Covid-19 (2020-2022) tidak berpengaruh terhadap profitabilitas.]]>
<![CDATA[Analysis of Factors Affecting the use of Accounting Information Systems in Micro, Small, and Medium Enterprises (MSMEs) Culinary in Medan City ]]>
<![CDATA[Laia, Insaf]]>;
<![CDATA[gaol, Perawati Lumban]]>;
<![CDATA[Br Sinuhaji, Eginta Kaduna]]>;
<![CDATA[Saraswati, Dwi]]>
<![CDATA[ Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 4 (2024): June ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/aaem.v1i4.417
<![CDATA[Culinary Micro, Small and Medium Enterprises (MSMEs) are an important sector in the Indonesian economy. In Medan, this sector has developed significantly, encouraging many entrepreneurs to set up culinary businesses. However, many of them still have difficulty managing their finances effectively. This can hinder the growth and development of their business. The implementation of an Accounting Information System (AIS) can help culinary MSMEs manage their finances effectively. This research aims to analyze the influence of educational factors, business experience and business scale on the implementation of AIS in culinary MSMEs in Medan. The research method used is analysisliterature. The research results show that the factors of education, business experience, and business scale have a positive influence on the implementation of AIS in culinary MSMEs in Medan.]]>
<![CDATA[The Influence of Work Flexibility and Work-Life Balance with Job Training as a Moderating Variable on Job Satisfaction of Consultants in DKI Jakarta ]]>
<![CDATA[Sofyan, Pahrizal]]>;
<![CDATA[Elmi, Farida]]>
<![CDATA[ Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 4 (2024): June ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/aaem.v1i4.429
<![CDATA[This study is driven by concerns regarding job satisfaction among accounting and tax consulting professionals in DKI Jakarta who are engaged in remote work. The study focuses on three main factors supporting remote work: work flexibility, work life balance, and job training. This is a quantitative study using inferential methods. The population consists of all employees working as accounting and tax consultants in the DKI Jakarta area. The sampling technique is non-probability with purposive sampling. The sample size determination follows Tabachnick's theory, which suggests taking 5 to 10 times the number of indicators. This study has 41 indicators, and the sample size taken is 210 employees, with data management tools using SmartPLS 4 application. The results of this study indicate that work flexibility, work life balance, and job training have a positive and significant impact on job satisfaction, and job training moderates and strengthens the effect of work flexibility on job satisfaction and the effect of work life balance on job satisfaction. Recommendations for future research include exploring alternative indicators that have the weakest influence on each variable of work flexibility, work life balance, and job training, as well as expanding the research coverage area.]]>
