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[The Influence of Promotional Strategies on Sales of Household Appliances at the Hakasima Company, Lampung Branch 7 ]]>
<![CDATA[Pradita, Resilia]]>;
<![CDATA[Kusworo, Ahmad Dzulfikri Budi]]>
<![CDATA[ Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 1 (2024): September ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/aaem.v1i4.236
<![CDATA[Hakasima is a cooking equipment and household appliance provider company that distributes products directly from Korea, Europe and China. Hakasima Lampung 7 is a subsidiary of PD Sinar Mas. A decrease in the number of sales in a certain period has an impact on sales targets. The main objective of this study to learn more about the impact of promotional strategies on increasing sales on Hakasima Lampung 7. Using quantitative methods with 20 population sample and using Likert scale as data collection techniques with the scale of 1-5 points. Data processing with the SPSS 27 software and multiple linear regression testing. The findings indicate that Y = 1.093 + 0.191 (X1) + 0.563 (X2) promotional strategies and sales work well, and have positive impact. Particularly, promotional and sales strategies have a significant impact on total sales amount. Consider to the f test = Fcount 24.258 ≥ 0.05%, it represents acceptance, which indicating that it has a significant impact. R Square final value shows 0.741 or 74.1%, indicates that the sales strategy carried out at the Hakasima Lampung 7 can be explained by factors related to promotional and sales strategy variables, with the majority of the remaining 25.9% being impacted by any factor that is not addressed in this research.]]>
<![CDATA[Job Insecurity and Work Stress: Catalysts of Turnover Intention in Industry (Ketidakamanan Kerja dan Stres Kerja: Katalisator Niat Keluar Masuk Karyawan di Industri) ]]>
<![CDATA[Octaviani, Hesty]]>;
<![CDATA[Sumartik, Sumartik]]>
<![CDATA[ Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 1 (2024): September ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/aaem.v1i4.243
<![CDATA[Penelitian ini menguji dampak dari ketidakamanan kerja dan stres kerja terhadap turnover intention pada karyawan PT. ABC. Menggunakan pendekatan kuantitatif dengan jumlah sampel sebanyak 52 karyawan, penelitian ini menggunakan metode non-probability sampling dan penyebaran kuesioner. SPSS versi 26 digunakan untuk analisis data, termasuk uji asumsi klasik dan regresi linier berganda. Temuan penelitian ini menunjukkan adanya pengaruh positif yang signifikan antara ketidakamanan kerja dan stres kerja terhadap intensi turnover, dengan stres kerja menunjukkan pengaruh yang lebih dominan. Rekomendasi yang diberikan adalah menciptakan lingkungan kerja yang mendukung dan aman untuk mengurangi ketidakamanan kerja, menugaskan tugas dengan tepat untuk mengurangi stres kerja, dan meningkatkan dukungan motivasi untuk meminimalkan turnover intention. Penelitian selanjutnya dapat mengeksplorasi faktor-faktor lain yang mempengaruhi turnover intention dan memperluas cakupan objek penelitian agar dapat diaplikasikan secara lebih luas.]]>
<![CDATA[The Influence of CSR Programs on Financial Performance in the Banking Sector ]]>
<![CDATA[Angraini, Anggella]]>;
<![CDATA[Tyas, Hesti Ning]]>;
<![CDATA[Hwihanus, Hwihanus]]>
<![CDATA[ Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 1 (2024): September ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/aaem.v1i4.357
<![CDATA[The basis of the study is the idea that corporate social responsibility, or CSR, suggests that doing this kind of activity will help the company by establishing its reputation and generating positive community feedback. The purpose of the study is to determine how a company's financial performance is impacted by its commitment to Corporate Social Responsibility (CSR). This report includes research conducted in China, India, Indonesia, and Pakistan. This research indicates that Corporate Social Responsibility (CSR) activities lead to continual performance improvement. Using a meta-analysis methodology, this study investigates the connection between financial success and corporate social responsibility (CSR). Based on theoretical assertions and real facts from the literature, ascertain whether there is a favorable association between financial performance and corporate social responsibility (CSR). If the research results are specified correctly, researchers find that although Corporate Social Responsibility (CSR) does not have much positive impact on short-term financial performance, Corporate Social Responsibility (CSR) offers extraordinary long-term fiscal benefits.]]>
<![CDATA[The Influence of Creativity and Family Environment on Entrepreneurial Intention Mediated by Self-Efficacy in Management Students S1 Meruya Campus in the 2021/2022 Academic Year, Mercu Buana University ]]>
<![CDATA[Saputra, Heri]]>;
<![CDATA[Johanes, Singmin]]>
<![CDATA[ Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 1 (2024): September ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/aaem.v1i4.418
<![CDATA[This study aims to determine the effect of Creativity and Family Environment on Entrepreneurial Intention Mediated by Self-Efficacy in Undergraduate Management Students of Meruya Campus in the 2021/2022 academic year of Mercu Buana University. The population of this study were students of Universitas Mercu Buana S1 Management Study Program in 2021/2022, with a sample size of 247. The data analysis method uses purposive random sampling using Partial Least Square (Smart-PLS). The results of the study found that creativity has a significant effect on entrepreneurial intention, creativity has a significant effect on self-efficacy, family environment has no effect on entrepreneurial intention, family environment has a significant effect on self-efficacy, self-efficacy has a significant effect on entrepreneurial intention, self-efficacy significantly mediates creativity on entrepreneurial intention, and self-efficacy significantly mediates family environment on entrepreneurial intention.]]>
<![CDATA[The Influence of Financial Literacy, Lifestyle, and Pay Later Use on Consumptive Behavior ]]>
<![CDATA[Pamungkas, Wihandaru Sotya]]>;
<![CDATA[Putri, Shinta Irfanny]]>
<![CDATA[ Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 1 (2024): September ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/aaem.v1i4.437
<![CDATA[This research aims to obtain empirical evidence and analyze the impact of financial literacy (FL), lifestyle (LS), and use of pay later (UPL) on student consumptive behavior (CB). This research involved students from the Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta as the subjects. Samples were taken using the purposive sampling method, namely students who used pay later, and the accidental sampling method, namely students who were easy to find. The total sample collected was 135 people. Hypothesis testing was carried out using the structural equation modeling (SEM) method via AMOS software. The results showed that improvements in FLT, LST, and UPL contributed to the increase in SCB. These findings indicate that students who understand financial services should be able to control themselves, so they do not behave impulsively. However, they behave consumptively because they are encouraged to be accepted by their group members and have an extravagant lifestyle. This condition can be achieved because there is ease of payment using pay later.]]>
<![CDATA[Team Problem-Solving with Agile Business Process to Improve Employee Performance Using NVIVO Analysis at PT XYZ ]]>
<![CDATA[Kuswanto, Arif]]>;
<![CDATA[Qonita, Abida]]>
<![CDATA[ Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 1 (2024): September ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/aaem.v2i1.444
<![CDATA[To achieve optimal performance, telecommunications companies, particularly PT XYZ, which are closely aligned with technological advancements, must develop strategic frameworks to address evolving market demands and sustain their operational viability. PT XYZ faces several collaboration-related challenges, including iterative redundancies, insufficient project transparency, inadequate cross-functional communication, and ineffective inter-departmental coordination. To address these issues and enhance organizational performance, PT XYZ has adopted Agile Ways of Working. This qualitative study aims to examine employee behavior at PT XYZ in relation to their experiences with the transition to Agile Ways of Working. The research involved interviewing six informants with relevant roles and experience in the Agile transformation, conducted online and recorded for data collection. The interview data were subsequently analyzed using NVIVO 12 Pro software. The findings suggest that for effective implementation of Agile Ways of Working, organizations must first identify and understand the challenges they will encounter in order to devise appropriate solutions. It is crucial to invest in employee competency development through targeted training and workshops and to support these initiatives with company policies that align with agile principles. PT XYZ utilize the Scrum Framework due to its rapid adaptability to change. The implementation of Agile Ways of Working at PT XYZ has been assessed as effective, enhancing collaboration, streamlining communication between individuals and departments, and proving suitable for application within the telecommunications sector.]]>
<![CDATA[The Influence of Promotion and Physical Evidence on Purchasing Decisions at Wisma Sukapura Hotplate, Bandung Regency ]]>
<![CDATA[Puteri, Alya Rachmatya]]>;
<![CDATA[Jamiat, Nuslih]]>
<![CDATA[ Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 1 (2024): September ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/aaem.v2i1.457
<![CDATA[The basic human need for food is one of the factors that can support the growth of the culinary industry. Food presentation using a hotplate has become a trend that is very popular with the public in recent years. One of the hotplate business actors in Bandung Regency is Wisma Sukapura Hotplate, commonly known as WS Hotplate, which has a menu of chicken and beef steak dishes at affordable prices. WS Hotplate is in the campus area, especially Telkom University, so there is a decrease in income during the student holiday season. This study aims to determine in more detail the effect of promotion and physical evidence on purchasing decisions simultaneously and partially. This research uses quantitative methods and a series of tests such as the classical assumption test, which includes normality, multicollinearity, and homoscedasticity tests; multiple linear regression analysis tests; hypothesis testing, which provides for partial (t) and simultaneous (f) tests; and the coefficient of determination test. The non-probability sampling technique used is purposive sampling. The population of people domiciled in Bandung Regency who have purchased at WS Hotplate is unknown, with a sample of 100 respondents. Data testing in research using statistics, namely SPSS, shows that the results of this study are promotional variables and physical evidence that have a significant influence both partially and simultaneously on purchasing decisions at Wisma Sukapura Hotplate, Bandung Regency.]]>
<![CDATA[A Review of the Relationship Between Islamic Banks and Financial System Stability ]]>
<![CDATA[Prihatama, Muhammad Iqbal]]>;
<![CDATA[Wirantakusuma, Dimas Bagus]]>;
<![CDATA[Saputra, Dimas]]>;
<![CDATA[Indurasmi, Vaniasda]]>
<![CDATA[ Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 1 (2024): September ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/aaem.v2i1.166
<![CDATA[This study seeks to discuss the relationship between Islamic banks and financial system stability using the Scopus database from 2017 to 2023 to provide a clear picture of the concept of the relationship in theory. The research also provides recommendations on potential subjects to study and develop further. There were 10 articles analyzed through bibliometric analysis using the VOSviewer software, which allows the display of visualized patterns, such as the simultaneous occurrence of keywords. The researchers found many results, including key information on the article, sources, and relevant authors. These findings will be very useful as a reference in future research on Islamic banks and financial system stability.]]>
<![CDATA[Towards a Sustainable Nepal: Assessing the Triple Bottom Line Awareness Among Young Generations ]]>
<![CDATA[Rai, Arjun]]>;
<![CDATA[Bhattarai, Mandip]]>
<![CDATA[ Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 1 (2024): September ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/aaem.v2i1.748
<![CDATA[Youth play a crucial role in advocating for social issues. Advocacy for a specific issue requires a thorough understanding of the issue. This study examined the youth’s awareness towards sustainable development using the Triple Bottom Line framework. In this study, the opinions of the youth were collected to determine how organisations can contribute to sustainable development, specifically in the areas of Profit (Economic Dimension), People (Social Dimension), and Planet (Environmental Dimension). The study used a cross-sectional research design. The study involves a non-vulnerable population. The Data was collected from the students pursuing higher education in Nepal. We collected responses from 142 university students through a structured questionnaire. The data were analyzed using factor analysis, descriptive statistics, and independent sample t-tests, stratified by gender and educational qualifications. The study’s findings indicated that youth showed the highest awareness in the social sustainability (People) dimension, followed by economic (Profit), and the least in environmental (Planet) sustainability. Likewise, the independent sample t-test results comparing mean differences across all dimensions of the Triple Bottom Line by gender showed insignificant differences in profit, people, and overall TBL dimensions. However, there was a significant mean difference in the level of concern about the planet or environment, with male students exhibiting higher awareness. The Study suggested statistically insignificant differences across all dimensions of the Triple Bottom Line and overall Triple Bottom Line due to differences in the educational qualifications of the students.]]>
<![CDATA[The Government's Response to Workers' Rights Violations at PT Freeport Indonesia: An Analysis from the Perspective of Dependency Theory ]]>
<![CDATA[Astuti, Vera]]>;
<![CDATA[Purnamasari, Niken]]>;
<![CDATA[Benteng Buana Muslim, Bintang Lazuardi]]>
<![CDATA[ Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 1 (2024): September ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/aaem.v3i1.898
<![CDATA[This study examines the Indonesian government's response to labor rights violations committed by PT Freeport Indonesia (PTFI) through the perspective of dependency theory. This theoretical framework highlights the asymmetrical relationship between developing and developed countries that often leads to resource exploitation in developing countries. The PTFI case in 2017 involved the unilateral termination of employment of 8,300 workers without clarity on their rights, accompanied by permanent dismissal contrary to labor regulations. Using the literature review method, this study analyzes existing studies related to government policies in labor protection. The findings of the study show that the government has taken various steps, including forming a supervisory team, mediating negotiations, and providing social security assistance to affected workers. This research emphasizing the need for concrete actions to reduce Indonesia's dependence on foreign investment and strengthen labor protection regulations.]]>
