cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Andri Putra Kesmawan
Contact Email
andriputrakesmawan@gmail.com
Phone
+6281990251989
Journal Mail Official
journal@idpublishing.org
Editorial Address
Jl. Sidorejo Gg. Sadewa No.D3, Sonopakis Kidul, Ngestiharjo, Kapanewon Kasihan, Kabupaten Bantul, Daerah Istimewa Yogyakarta 55184
Location
Kab. bantul,
Daerah istimewa yogyakarta
INDONESIA
Journal of Advances in Accounting, Economics, and Management
Published by Indonesian Journal Publisher
ISSN : -     EISSN : 30259835     DOI : https://doi.org/10.47134/aaem
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 87 Documents
 1   2   3   4   5 
Job Insecurity and Work Stress: Catalysts of Turnover Intention in Industry (Ketidakamanan Kerja dan Stres Kerja: Katalisator Niat Keluar Masuk Karyawan di Industri) Octaviani, Hesty; Sumartik, Sumartik
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 1 (2024): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v1i4.243

Abstract

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.
Review Paper on Affective and Cognitive factors that affect banking Relationship with respect to Millennial Chauhan, Rahul; Patel, Neerav
Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 4 (2024): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v1i4.293

Abstract

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
Demographic Influences on Consumer Perceptions of Celebrity Endorsements in the Soft Drink Industry Patel, Himalay; Chauhan, Rahul; Kalariya, Kush; Soni, Parth; Patel, Mohit
Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 4 (2024): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v1i4.297

Abstract

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.
The Effectiveness of Salary and Intensive Pay in Improving HR Performance at J&T Express Ponorogo Branch Office Sari, Dita Harnika; Hidayat, Rahmat; Kusworo, Ahmad Dzulfikri Budi
Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 4 (2024): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v1i4.304

Abstract

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
The Role of Ria Miranda in Improving the Implementation of the Ramadan Campaign Towards Giordano Product Sales Sarahnisa, Nabila; Hidayat, Rahmat; Kusworo, Ahmad Dzulfikri Budi
Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 3 (2024): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v1i4.305

Abstract

This research discusses the role of Ria Miranda in improving the implementation of the Ramadan Campaign towards Giordano product sales. With the development of time and changes in societal behavior, Giordano collaborates with local designers with the aim of boosting product sales. This involves determining materials and ornaments that form the basis of the theme chosen for the campaign. This study also examines the marketing strategies employed by both brands, such as conducting product launching events, optimizing public figures as promotional mediums to foster positive interaction towards purchase intention. Collaborative strategies between brands to enhance campaign execution are considered to be relatively easy and effective in their application, thus influencing sales increase.
The Effect of Solvency Ratio and Profitability on The Financial Performance of PT Charoen Pokphand Indonesia Tbk Aprilyani, Tanti; Hidayat, Rahmat; Kusworo, Ahmad Dzulfikri Budi
Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 4 (2024): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v1i4.309

Abstract

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.
The Impact of Fraud on the Detection of Fraud in Financial Statements and Discretionary Accruals (Meta-Analysis Study) Narulita, Friska Dhea; Baderi, Rahmawati Nur; Hwihanus, Hwihanus
Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 4 (2024): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v1i4.348

Abstract

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.
The Influence of CSR Programs on Financial Performance in the Banking Sector Angraini, Anggella; Tyas, Hesti Ning; Hwihanus, Hwihanus
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 1 (2024): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v1i4.357

Abstract

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.
Pengaruh Struktur Modal, Profitabilitas, dan Likuiditas Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Pemoderasi Ramadlonna, Aulia; Shofiyah, Indah
Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 4 (2024): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v1i4.383

Abstract

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
Pengaruh Ukuran Perusahaan, Leverage, Likuiditas, dan Perputaran Kas Terhadap Profitabilitas Perusahaan Pariwisata Sebelum dan Selama Pandemi Covid-19 Ainayah, Zhaqiela; Winarso, Beni Suhendra
Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 4 (2024): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v1i4.389

Abstract

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.

Page 3 of 9 | Total Record : 87

 1   2   3   4   5 

Filter by Year

2023 2025


Reset
Filter By Issues
All Issue Vol. 3 No. 2 (2025): December Vol. 3 No. 1 (2025): September Vol. 2 No. 4 (2025): June Vol. 2 No. 3 (2025): March Vol. 2 No. 2 (2024): December Vol. 2 No. 1 (2024): September Vol. 1 No. 4 (2024): June Vol. 1 No. 3 (2024): March Vol. 1 No. 2 (2023): December Vol. 1 No. 1 (2023): September