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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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Comparative Analysis of the Financial Performance of PT Ultrajaya Milk Industry & Trading Company Tbk and PT Diamond Food Indonesia Tbk Period 2019-2023 Aulia, Arti Mirza; Safitri, Uhti Noer Choliza; Hidayati, Cholis
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.v2i3.576

Abstract

This study analyzes the financial performance of PT Ultrajaya Milk Industry & Trading Company Tbk (ULTJ) and PT Diamond Food Indonesia Tbk (DMND) during the 2019-2023 period. The research uses a qualitative descriptive approach with the evaluation of financial ratios, such as liquidity (current ratio and quick ratio), solvency (debt to asset ratio and times interest earned), activity (inventory turnover and receivables), and profitability (return on assets and return on equity). Data is obtained from annual financial reports published through the Indonesia Stock Exchange and the company's official website. The results of the analysis show that ULTJ excels in profitability stability with an average profit margin of 0.17 and a consistent dividend distribution policy, reflected in the Dividend Yield of 0.154 and Dividend Payout Ratio of 0.7564. On the other hand, DMND is superior in operational efficiency and asset utilization with an average total asset turnover of 1.08 and fixed asset turnover of 2.97. In addition, DMND recorded a higher Return on Equity (ROE) of 1.27, indicating a better ability to generate profit from equity. However, DMND has not distributed dividends during the analysis period, reflecting a focus on reinvestment for business development. This study concludes that ULTJ is strong in profitability and return to shareholders, while DMND excels in asset management efficiency.
The Influence of Understanding UNPAB Students and Learning Motivation on the Use of Computer-Based Information Systems Tampubolon, Merna Gletesya; Sirait, Netty Julianti; Aurora, Titania; Wan Fachruddin
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.v2i3.579

Abstract

This study aims to analyze the influence of students' understanding and learning motivation at Universitas Pembangunan Panca Budi (UNPAB) on the utilization of computer-based information systems. A quantitative descriptive research method was employed, with data collected through questionnaires from 31 respondents selected using the Slovin formula. Data analysis included normality tests, linearity tests, multiple linear regression, t-tests, F-tests, and determination coefficients. The findings revealed that students' understanding significantly and positively affects the use of computer-based information systems (effective contribution coefficient: 61.1%). Learning motivation also has a significant and positive influence (effective contribution: 16.1%). Collectively, these two variables contribute 77.2% to the utilization of computer-based information systems. This study emphasizes the importance of enhancing students' understanding and learning motivation to optimize the use of information technology in the learning process. Recommendations include technology training, integrating digital literacy into the curriculum, and creating a supportive learning  environment.
Marketing Strategy to Increase Sales Volume In Juno Fried Chicken MSMEs, Natar District, South Lampung Regency Aidah, Aprivia; Riswan
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.v2i3.593

Abstract

Micro, Small, and Medium Enterprises (MSMEs) face challenges like fluctuating consumer demand and intense competition in the food industry. This study explores how Juno Fried Chicken uses product innovation to address these issues and boost sales. The research aims to identify factors behind inconsistent revenue and suggest strategies for improving market position. Using a qualitative approach, including interviews, observations, and document analysis, a SWOT analysis was conducted to evaluate the company’s strengths, weaknesses, opportunities, and threats. Findings show that while Juno Fried Chicken benefits from product innovation and digital marketing, challenges like low brand visibility and operational inefficiency remain. The study recommends improving digital marketing, expanding delivery services, and enhancing operational capacity to strengthen competitiveness and ensure long-term growth.
The Influence of Influencer Marketing and Product Quality on Purchase Decisions at The Don’s House in Bandar Lampung Prisilia, Riris; Riswan
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.v2i3.595

Abstract

Social media serves as both a communication platform and a promotional tool, with influencer marketing playing a key role. At The Don’s House in Bandar Lampung, local influencers significantly increased Insta Story views to over 300,000, highlighting their impact on brand promotion. Product quality is crucial in shaping purchase decisions, as high-quality products enhance customer satisfaction and loyalty. This study examines the combined influence of influencer marketing and product quality on purchase decisions at The Don’s House. Data were collected through questionnaires and customer interviews and analysed using quantitative methods. The results indicate that both influencer marketing and product quality, individually and collectively, positively and significantly affect purchase decisions.
Marketing Strategies For Tilapia Aquaculture: A Case Study of Chery Caramon In Sukamaju Village, Abung Tinggi District, North Lampung Regency Amanda, Haifa; Purnomo, Agus
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.v2i3.616

Abstract

Tilapia has become one of the most popular and widely consumed fish by the community. Tilapia has become one of the commodities for people in Indonesia, one of which is located in North Lampung. Chery Caramon is the only tilapia producer that focuses on tilapia cultivation as one of the commodities to drive the local economy. This study focuses on knowing the marketing strategy of Chery Caramon's tilapia farming business in Abung Tinggi District, North Lampung Regency. This study uses a descriptive method with a case study approach to find out the marketing strategies used by Chery Caramon. This study uses SWOT analysis to find out various opportunities and threats that are factors for Chery Caramon to improve its tilapia farming marketing strategy. From this research, it can be concluded that tilapia farming by Chery Caramon in North Lampung Regency uses an SO (Strength-Opportunity) strategy to market its products to the surrounding community.
Strategies to Enhance The Competitive Edge of Nasi Bakar Kaka Bataranila Micro, Small, and Medium Enterprises In Rajabasa, Bandar Lampung Sopye, Ade; Riswan, Riswan
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.v2i3.617

Abstract

This study aims to analyze and provide input regarding sales strategies to improve Micro, Small, and Medium Enterprises (MSMEs). The MSME subject of this study is Nasi Bakar Kaka Bataranila, a local food business in Rajabasa, Bandar Lampung. This study employs a SWOT analysis. SWOT analysis is used to identify strengths from the internal side and opportunities from the external side. Nasi Bakar Kaka Bataranila can utilize the sophistication of technology to improve and maintain the quality of raw materials used in the production process and service of Nasi Bakar Kaka Bataranila. Nasi Bakar Kaka Batanila can add new variants to its products and can increase its sales by actively participating in existing events as a means of marketing its business. Nasi Bakar Kaka Bataranila can optimize its marketing by promoting products on social media and marketplaces to make it easier for consumers to purchase its products.
Social Presence and Purchase Intention In Live Streaming Shopping: Mediating Role Of Trust and Psychological Distance Mishra, Udgam
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.v2i3.627

Abstract

The study examines the interconnected relationships between social presence, trust, psychological distance, and purchase intention for live-streaming shopping. Using a survey of 390 live-streaming shopping consumers based in Nepalese urban areas the study analyzed relationships between variables. The research data was gathered through structured surveys which later underwent structural equation modelling (SEM) analysis for testing the proposed relationships. Research findings demonstrate how social presence boosts consumer trust illustrating the necessity of personal connections to establish trust within online transactions. The presence of social elements failed to minimize psychological distances between consumers or affect their purchase intentions directly. The research results showed no support for trust and psychological distance as mediators between social presence and purchase intention. The study shows that social presence remains vital for developing consumer trust yet alternative factors such as emotional connection and perceived value surpass it in influencing actual purchase intentions within live-streaming shopping platforms. This study presents meaningful findings to market researchers and provides guidance for upcoming investigations in modern online buying domains.
The Relationship Between Instagram's Social Media Marketing Activities and Customer Loyalty In The Mediation of Value Equity and Relationship Equity In Kopinkra Batik Girli Products Kliwonan, Masaran District Sragen Regency Zailani, Abdullah
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.v2i3.644

Abstract

The objectives of this study wre: 1) To test and measure the influence of Instagram Social Media Marketing Activities (SMMA) on Customer equity drivers (CEDs). (2) To test and measure the influence of Customer equity drivers (CEDs) on consumer loyalty (3) To test and measure the influence of Instagram SMMA through CEDs as a mediating variable. This study was conducted on batik customers at the Batik People's Craft Industry Cooperative (Kopinkra Batik Girli) Kliwonan, located in Masaran District, Sragen Regency. The population in this study were all customers who had purchased and knew about Kopinkra Batik Girli Kliwonan Sragen products through Instagram. A sample of 115 respondents was taken by purposive sampling. The results of the study found that there was an influence of Instagram SMMA on CEDs consisting of relationship equity and value equity. Instagram SMMA had an effect on customer royalty. There was an indirect influence of the relationship between Instagram SMMA and customer royalty through mediation, namely relationship equity. There was no indirect influence of the relationship between Instagram SMMA and customer royalty through mediation, namely value equity.
Analysis of the Acceptance of Quick Response Indonesian Standard (QRIS) as a Payment Method in South Kalimantan Using the Technology Readiness Acceptance Model (TRAM) and Perceived Risk Pricillia, Virjean; Tricahyono, Dodie
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.v2i4.703

Abstract

The study aims to determine and analyze the influence of Technology Readiness, Perceived Usefulness, Perceived Ease of Use, Perceived Risk and Attitude on Intention of Use and Actual System Use of QRIS use in South Kalimantan. This study framework is a combination of Technology Readiness (TR) and Technology Acceptance Model (TAM) that called Technology Readiness and Acceptance Model (TRAM) with Perceived Risk also included in this model to provide a robust integrated framework of QRIS acceptance. The data collected through by online questionnaires, which were analyzed using Structural Equation Modeling (SEM) and Partial Least Square (PLS) method. Data analysis of 400 respondents showed that Technology Readiness has a positive and significant effect on Perceived Usefulness, Perceived Ease of Use, and Intention to Use. Perceived Usefulness and Perceived Ease of Use have a positive and significant effect on Attitude. Perceived Risk has a negative and significant effect on Attitude and Intention to Use. Attitude has a positive and significant influence on Intention to Use. Intention to Use has a positive and significant influence on Actual System Use
The Use of Big Data and Business Intelligence in Management Accounting Decision Making Narulita, Friska Dhea; Baderi, Rahmawati Nur; Hidayati, Cholis
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.v2i4.706

Abstract

Digital transformation drives a paradigm shift in management accounting, where Big Data and Business Intelligence (BI) now play a strategic role in supporting data-based decision making. This article aims to comprehensively examine how the integration of the two technologies improves the effectiveness, speed, and accuracy of the managerial accounting process. The method used is a literature study with a descriptive qualitative approach, reviewing accredited scientific publications for the 2020–2025 period. The results of the study show that Big Data provides real-time data volume and diversity (5V), while BI processes raw data into interactive and predictive visual information that supports budgeting, forecasting, and what-if analysis. The synergy of the two allows for more timely anomaly detection, performance prediction, and strategic recommendations, while minimizing the risk of human error. On the other hand, the implementation of Big Data and BI faces significant challenges related to IT infrastructure, Human Resource competency, system integration, and data security and governance. To that end, organizations need to prepare a digital roadmap that includes HR training, information system audits, and data protection policies, supported by top management commitment and long-term investment. In conclusion, the combination of Big Data and BI is not just a technical tool, but a strategic pillar that transforms management accounting into a proactive, predictive, and value-added function for companies in the digital era.

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