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Andri Putra Kesmawan
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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
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Redefining Management Accounting Systems : A Systematic Review of Recent Advances and Future Directions Ramadanty, Jesica; Putri, Mareta
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i2.487

Abstract

Management accounting systems (MAS) have evolved significantly over the past decades in response to dynamic business environments, technological innovations, and the increasing complexity of organizational structures. This article systematically reviews recent developments in MAS, identifying key trends, methodologies, and applications. Through an in-depth analysis of contemporary literature, we explore the transformation of traditional MAS and propose future directions for research and practice. The review focuses on integrating advanced analytics, the role of sustainability in decision-making, and the increasing importance of digital transformation in redefining MAS. Our findings suggest a paradigm shift towards more flexible, data-driven systems capable of supporting strategic decision-making in real time.
A Influence Live Shopping Shopee to Interest Public Purchase Eka Sri Mulyani; Ahmad Dzulfikri Budi Kusworo
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i2.491

Abstract

At this time the live shopping phenomenon has created a new dynamic in purchasing a product. products online. Where Live shopping Shopee is an online shopping system that allows sellers and buyers to interact directly and in real time through the live feature shopping Which available on application shopee. Objective researcher do research namely For analyze like what is the influence live shopping shopee on interest public purchasing. Method Quantitative is method study Which used researcher in research This, with using a sample of 60 people. In addition, the data collection method used is distribution of questionnaires or surveys via online media whatsapp. Data processing and testing The hypothesis was conducted using the SPSS Version 20 software program. Results of the Regression analysis Simple Linear shows that Shopee Live shopping has a significant influence towards the public's purchasing interest, which is 71.5%. Based on these results, it can be concluded that if live shopping experience increase so in a way automatic interest Public purchases will also increase. However, if live shopping experiences a decline then automatically the public's interest in buying will also decrease. Therefore, the final result study show that Live shopping on application Shopee can increase interest purchase public.
Profitability, Solvency, and Liquidity: A Comparison between Multinational and Domestic Companies in the Industrial Sector, IDX Prasetyo, Irwanto; Afara Ross Prawidya
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i2.495

Abstract

Multinational and domestic companies possess distinct operational characteristics and financial strategies, influenced by their access to global markets and ability to manage market risks. This study aims to analyze the differences in profitability (ROE), identify solvency differences (DER), and assess liquidity differences (CR) between multinational and domestic companies. Utilizing a quantitative descriptive approach and a comparative research type, the study samples were determined through purposive sampling methods. Secondary data were derived from the annual reports of multinational and domestic companies in the industrial sector listed on the Indonesia Stock Exchange (IDX) over a five-year period (2019–2023), totaling 40 research samples. Data analysis was conducted using the Independent Sample T-Test comparative test. The findings reveal significant differences in solvency and liquidity variables between multinational and domestic companies. The higher solvency and liquidity levels of multinational companies allow them to better manage risks and shocks in global markets. Conversely, domestic companies show lower solvency and liquidity levels due to limited access to global markets. Meanwhile, the profitability (ROE) variable does not show a significant difference, even though the profitability level of multinational companies tends to be higher than that of domestic companies.
Digital Transformation and Sustainable Local Tax System Practices in Emerging Market: A Qualitative Analysis Zulfiqar, Faisal Labib; Silvia, Tiffani; Abrori, Ali
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i2.510

Abstract

The Covid-19 pandemic has forced regional governments to adapt in providing services, including in terms of taxation. This study deals with the introduction of the electronic Notification of Tax Due of Land and Building Tax at the Unit X, one of the subnational tax office in Jakarta. In a bid to enhance the efficiency, effectiveness and convenience of the processes, and also promote eco-friendliness through paperless practice, the transition from paper-based processes to computerized ones was undertaken. Emphasizing on the electronic Notification of Tax Due system as per Governor Regulation No. 23 of 2021, the system enabled taxpayers to access tax documents as they were uploaded in the electronic platforms and this enhanced the reliability of the notifications while ease the burden of paperwork. The research employed interviews, observations and document analysis of the electronic Notification of Tax Due implementation and found that the emerging system improved the convenience of taxpayers through quick service delivery but also enhanced service quality in a green economy line with SDGs 12, 13 and 15. Nonetheless, the findings revealed a digital divide particularly among the seniors and the economically disadvantaged which calls for the integration of digital literacy policies targeting those groups. Nevertheless, the electronic Notification of Tax Due system stands as a testament the opportunities available in embracing technology in the provision of services, enhancement of sustainability and the involvement of the citizens in the management of a city.
The Influence Of Relationship Bonds, Trust And Service Quality On Customer Loyalty Through Commitment Variables At Rural Credit Banks In Central Jawa Zailani, Abdullah; -, Budiyanto; -, Djawoto
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i2.514

Abstract

Research This carried out at BPR Central Java with Population in study this is​ all over individual BPR customers, who use service banking from BPR above will alone; good savings, checking account and credit spread across 32 BPR offices located in Central Java. With amount sample as many as 320 respondents. Retrieval technique sample in study This use accidental sampling technique. Analysis technique in study This use technique analysis SEM with AMOS 5 (Analysis of Moment Structure) and SPSS version 20.0 program packages. From the results testing hypothesis show that Hypothesis First No significant, that bond connection  influential towards loyalty customers. This means that it is getting closer bond the relationship that occurs between Customer with company BPR banking, no always increase loyalty customers, The second hypothesis is significant, that trust has an effect on customer loyalty. The higher the level of customer trust does not necessarily have an implication on increasing the loyalty of BPR banking customers, The third hypothesis is significant, that service quality has an effect on customer loyalty. The better the quality of service to customers does not necessarily have an implication on increasing the loyalty of BPR banking customers, The fourth hypothesis is significant, that the relationship ties have an effect on Commitment. The closer the relationship ties between customers and BPR financial institutions have implications for increasing BPR banking Commitment, The fifth hypothesis is significant, that trust has an effect on Commitment. The higher the customer trust in BPR financial institutions has implications for increasing BPR banking Commitment, The sixth hypothesis is significant, that service quality has an effect on Commitment. The higher the customer trust in BPR financial institutions has implications for increasing BPR banking Commitment, The seventh hypothesis is significant, that commitment has an effect on customer loyalty. The higher the Commitment to BPR financial institutions has implications for increasing BPR banking customer loyalty, Hypothesis eighth significant, m proves that the commitment mediate in full bond influence connection towards loyalty Customer from the results of the Sobel test. Commitment mediate in a way full influence between bond connection to loyalty customers, meaning the interaction between the bonds connection with commitment will improve loyalty Customers , Hypothesis ninth significant , m proves that the commitment partially mediate the influence of trust towards loyalty Customer from the results of the Sobel test. Commitment mediate in a way partial influence between trust to loyalty customers, meaning the interaction between trust with commitment will improve loyalty Customers, Hypothesis tenth significant, m proves that the commitment partially mediate the influence of quality service towards loyalty Customer from the results of the Sobel test. Commitment mediate in a way partial influence between quality service to loyalty customers , meaning the interaction between quality service with commitment will improve loyalty customers.
Transformation of Marketing Strategy in Decision Making in the Era of Globalization: Case Analysis of PT.Indofood Sukses Makmur, Tbk Ardiansyah, Nisa; Aurellia, Raihana Zahra; Anatasya, Wahyu; Carolline P.S, Petra; Hidayat N, Rusdi; Kusumasari , Indah Respati
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i2.532

Abstract

Globalization and the development of digital technology have created both challenges and opportunities for multinational companies, including PT Indofood Sukses Makmur Tbk. This research aims to examine how Indofood implements an adaptive marketing strategy in the face of the challenges of globalization and accelerated digitalization. Using the literature study method, this research explores the key factors that contribute to the success of Indofood's marketing strategy. The findings show that Indofood's success is underpinned by the implementation of an integrated glocalization strategy, product innovation that meets the needs of the local market, utilization of digital technologies such as big data and e-commerce, and flexible and responsive human resource management. This strategic approach helps Indofood maintain its global competitiveness while still meeting the needs of domestic consumers. The study also highlights the importance of integrating global and local strategies, continuous innovation, and the company's ability to adapt to market changes. Through the case study of Indofood, this research offers conceptual guidance for manufacturing companies in Indonesia looking to develop marketing strategies in the digital age.
Factors Affecting Firm Value Silitonga, Juliarta Elisabeth; Talitha Nabila; Muhammad Khoiri Luthfi; Dona Olivia Sihombing; An Suci Azzahra
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i3.550

Abstract

This Study aims to analyze the effect of Debt to Equity Ratio (DER), Divident Payout Ratio (DPR) and Price to Book Value (PBV) on firm value in the energy sector listed on the Indonesia Stock Exchange. Using data for the period 2019 to 2023 as a sample, this study examines the relationship between these three financial ratios and firm value as measured by Price to Book Value (PBV). The analysis methods used are classical assumption test, multiple linear regression, descriptive statistics, coefficients of determinations, t test and f test to determine the significant effect of each variable on firm value.
Beban Ganda: Analisis Kuantitatif Dampak Generasi Sandwich terhadap Pengeluaran Konsumsi dan Tabungan Rachmalia, Azzahra Yasmin
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i2.551

Abstract

Generasi sandwich, yang terjepit antara tanggung jawab mendukung orang tua dan anak, menghadapi tekanan finansial yang signifikan. Penelitian ini bertujuan menganalisis dampak peran generasi sandwich terhadap pola pengeluaran konsumsi dan tabungan menggunakan metode kuantitatif. Data yang digunakan berasal dari survei rumah tangga di Indonesia, mencakup variabel demografi, tingkat pendapatan, dan alokasi pengeluaran. Hasil analisis menunjukkan bahwa generasi sandwich cenderung meningkatkan pengeluaran untuk kebutuhan keluarga secara keseluruhan, tetapi mengurangi proporsi tabungan dibandingkan rumah tangga non-sandwich. Temuan ini menggarisbawahi pentingnya kebijakan yang mendukung kesejahteraan generasi sandwich melalui edukasi keuangan dan insentif tabungan. Studi ini memberikan wawasan penting bagi pembuat kebijakan dan masyarakat dalam memahami implikasi sosial-ekonomi dari fenomena generasi sandwich.
Analysis and Design of Standard Operating Procedures in the Revenue Cycle at PT RSE Theharin S, Previa
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i3.559

Abstract

PT RSE, which is the object of this research, is a company that sells electric vehicles, namely bicycles, motorbikes, and spare parts frames. PT RSE initially only sold electric bicycles, but the product received a positive response from the public. This positive response encouraged the company to start selling electric motors and spare parts frames in order to meet market needs that continue to change along with the times. The times have made PT RSE experience an increase in sales figures but the company has experienced several problems in the revenue cycle. These problems include the absence of recording stock of goods from sales return activities, there are duplicate tasks, credit limits are not checked, and improper purchase order documents are made. Based on these problems, the purpose of this study is to analyze and design revenue cycle Standard Operating Procedures (POS) to increase company effectiveness. The data collection methods in this research are interviews, observations, and documentation. These methods support the research results, namely designing a revenue cycle POS that can be used as a guideline to increase company effectiveness. POS design is carried out on sales procedures and cash receipts, sales and credit cash receipts, and sales return procedures at PT RSE. The POS that has been designed certainly needs to be evaluated regularly by PT RSE to create good internal control.
Analysis of the Effect of Emotional Intelligence, Time Management, and Academic Stress on the Learning Behavior of Accounting Students Silitonga, Juliarta; Nabila, Talita; Sihombing, Dona; Luthfi, Muhammad; Rahmadayanti, Nabila; Arnita, Vina
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i3.573

Abstract

The purpose of this study was to analyze the effect of emotional intelligence, time management, and academic stress on students' accounting learning behaviour. In college, effective learning behavior is essential to achieve optimal learning outcomes. The method used in this study is a quantitative survey that collects data through questionnaires distributed to accounting students at several universities. Data analysis was conducted using PLS (Partial Least Square). The research shows that emotional intelligence has a significant positive influence on learning behaviour, and students with high emotional intelligence tend to be better able to manage their emotions and motivation during the learning process. In addition, good time management also contributes positively to learning behaviour, so that students can manage their time effectively. On the other hand, academic stress was shown to have a significant negative impact, as high levels of stress can affect concentration and motivation to learn. The conclusion of this study highlights the importance of developing emotional intelligence and time management skills in accounting students and the need for strategies to reduce academic stress. Recommendations for future research are to consider interventions that can improve these three components to support better learning behaviour.

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