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
 5   6   7   8   9 
Pengaruh Beban Operasional Pendapatan Operasional (BOPO) dan Net Interest Margin (NIM) terhadap Non Perfoaming Loan (NPL) Septiani, Sabrina; Rahmawati, Suci; Triyadi, Triyadi
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.v2i4.710

Abstract

Penelitian ini bertujuan mengetahui pengaruh Beban Operasional Pendapatan Operasional dan Net Interest Margin terhadap Non Performing Loan pada PT Bank Victoria Internasional Tbk baik secara parsial dan simultan. Metode penelitian yang digunakan penulis dalam menyusun jurnal adalah metode kuantitatif, yaitu melakukan penelitian yang menggambarkan keadaan keuangan perusahaan yang dinyatakan dalam bentuk angka. Pengumpulan data dilakukan dengan pengambilan batas sekunder berupa laporan keuangan PT Bank Victoria Internasional Tbk yang terdaftar dibursa efek Indonesia dengan menggunakan laporan berupa neraca dan laba rugi periode 2013 sampai dengan 2023. Teknik analisis data yang digunakan adalah uji asumsi klasik, analisis regresi linear berganda, uji kelayakan model (uji koefisien korelasi, uji koefisien determinasi dan uji F) dan uji hipotesis T menggunakan perangkan lunak SPSS versi 26. Hasil penelitian menunjukan bahwa Beban Operasional Pendapatan Operasional dan Net Interest Margin secara simultan tidak berpengaruh terhadap Non Performing Loan pada PT Bank Victoria International Tbk. pada periode 2013-2023, dengan nilai sig. (0,128) > 0.05.
The Influence of Live Streaming, Online Customer Reviews, and Viral Marketing on Purchasing Decisions for Purbasari Products by Generation Z on E-Commerce Platforms Tiktok Shop and Shopee Najichah, Nurul Lailatun; Widarta, Widarta
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.v2i4.723

Abstract

This study aims to analyze the influence of live streaming, online customer reviews, and viral marketing on purchasing decisions of Purbasari products by Generation Z on the e-commerce platforms: TikTok Shop and Shopee. The rapid development of information and communication technology, Generation Z are very connected to technology tend to search for information and make transactions online. The research method used is quantitative with primary data collection through questionnaires distributed to 100 respondents. The results of the analysis show that live broadcasts and viral marketing have a positive and significant influence on purchasing decisions, while online customer reviews show a positive but insignificant influence. This study provides insight for business practitioners in optimizing digital marketing strategies, especially in utilizing live streaming and viral marketing features to increase interaction with consumers. The results of this study are expected to be a reference for further research in the field of digital marketing and consumer behavior.
Effect of Fraud Triangle on Financial Statement Fraud (Empirical Study on Transportation and Logistics Subsector Companies on the Indonesia Stock Exchange for the Period 2021-2024) Silitonga, Juliarta Elisabeth; Nabila, Talitha; Sihombing, Dona Olivia; Luthfi, Muhammad Khoiri; Azzahra, An Suci
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.v2i4.728

Abstract

This study aims to analyze the effect of the Fraud Triangle consisting of pressure, opportunity, and rationalization on the financial performance of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. Financial statement fraud is a form of manipulation that can harm investors and damage the integrity of the capital market. The research method used is quantitative with an emphasis on empirical studies. The data used are financial reports and annual reports of companies sampled as many as 12 companies using financial reports for 2021-2024 using purposive sampling method. The analysis technique used is multiple regression to determine the effect of each variable in the Fraud Triangle, namely DER, TATO and ROE on the condition of the financial statements evaluated using the Beneish M-Score. Research findings, pressure and opportunity have a significant impact on the state of financial statement fraud, while rationalization does not have a significant impact on financial statements which provides important implications for regulators and business people to improve internal monitoring and   development to prevent the occurrence of financial statement conditions.
The Effect of Financial Statements on Investment Decisions: Case Study of 10 Public Companies Silitonga, Juliarta Elisabeth; Izzati, Dina; Zahrani, Vista Alisha; Panggabean, Fitri Yani
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.v2i4.742

Abstract

This study aims to analyze the influence of financial statements on investment decisions in public companies in Indonesia. Using a qualitative approach through a case study method, this research examines ten companies listed on the Indonesia Stock Exchange. Data were collected through documentation studies of financial statements and relevant scientific publications. The results show that financial reports that are prepared transparently, accurately, and on time have an important role in building investor confidence. In addition, good financial reports can improve capital allocation efficiency and support company growth. Each company studied revealed that the quality of the financial information presented has a direct impact on investment decisions made by investors, both individual and institutional. This research confirms the importance of financial statements as a strategic communication tool between companies and stakeholders. Thus, financial reports contribute to creating a healthy and sustainable investment climate.
Analisis Studi Kelayakan Ekonomi Penambangan Sirtu di PT Danang Mandiri Desa Tuapanaf Kecamatan Takari Kabupaten Kupang Provinsi Nusa Tenggara Timur Kadji, Robertho; Boymau, Irene Augusta; Bouk, Maria Claudia Cindy
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.v2i4.754

Abstract

Penelitian ini menyajikan analisis kelayakan ekonomi terhadap proyek penambangan sirtu yang dilakukan oleh PT Danang Mandiri di Desa Tuapanaf, Kecamatan Takari, Kabupaten Kupang, Provinsi Nusa Tenggara Timur. Proyek ini mencakup area tambang seluas 5 hektar yang beroperasi dengan izin produksi yang sah, berlokasi di wilayah kaya sumber daya mineral yang berperan penting dalam pengembangan ekonomi lokal dan regional. Evaluasi keuangan menggunakan tiga metode utama: Net Present Value (NPV), Internal Rate of Return (IRR), dan Payback Period (PBP). NPV yang positif sebesar Rp699.390.592,22 menunjukkan bahwa proyek ini menghasilkan nilai ekonomi yang signifikan melebihi investasi awal. IRR sebesar 12,59%. PBP selama 2,77 tahun mencerminkan periode pengembalian modal yang relatif singkat, menandakan risiko likuiditas yang dapat dikelola. Ketiga indikator ini secara kolektif memberikan penilaian menyeluruh terhadap profitabilitas dan risiko, yang sangat penting untuk proyek tambang yang rentan terhadap volatilitas pasar dan ketidakpastian operasional. Integrasi indikator ini mendukung manajemen risiko yang efektif dan pengambilan keputusan yang tepat dan dinyatakan layak secara ekonomis untuk dilaksanakan. Studi ini memberikan dasar yang kuat bagi perusahaan dan pemangku kepentingan dalam melanjutkan kegiatan penambangan dengan keyakinan finansial yang memadai.
A Systematic Literature Review: The Influence of Stock Liquidity and Dividend Policy on Firm Value in Companies Listed on the Indonesia Stock Exchange (IDX) Marlina, Lilis; Suprianto, Iwil; Japriani, Meli
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.v2i4.773

Abstract

The objective of this research is to systematically review the effect of stock liquidity and dividend policy regarding corporate valuation among entities traded on the Indonesia Stock Exchange (IDX). By analyzing empirical studies published between 2015 and 2024, this study highlights the most consistent determinants of firm value, the role of dividend policy (Dividend Payout Ratio, Dividend Yield), and stock liquidity (Turnover Ratio, Bid-Ask Spread) as influential factors. This review reveals that while dividend policy shows a robust beneficial correlation with corporate valuation, the effect of stock liquidity remains variable. This study contributes to a better understanding of capital market dynamics in emerging markets such as Indonesia.
The Influence of Personality on Personal Financial Management with the Use of Financial Technology and Financial Attitudes as Mediating Variables (Case Study of Generation Z in Padang City) Suprianto, Iwil; Japriani, Meli; Marlina, Lilis
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.v2i4.774

Abstract

This study aims to examine the influence of personality on personal financial management with the use of financial technology and financial attitudes as mediating variables in Generation Z in Padang City. The method used is quantitative with data collection techniques through questionnaires. A sample of 100 respondents was selected from the Generation Z population. Data analysis was carried out using SmartPLS 4.0 software to test the proposed mediation model. The results showed that personality has a positive and significant effect on personal financial management mediated by the use of financial technology and financial attitudes. This finding emphasizes the importance of considering psychological and technological factors in efforts to improve financial management in the younger generation.
Peran Kesetaraan Gender, Peluang Pengembangan SDM, dan Transparansi dalam Peningkatan ESG-Sosial pada PT Bank BRI Tbk Pramesti, Astri Ayu; Dewi, Nadia Fransiska; Salsabela, Dania; Novita, Febrianti; R.Pandin, Maria Yovita
Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 2 (2023): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v3i1.809

Abstract

Penelitian ini menganalisis pengaruh kesetaraan gender, pengembangan SDM, dan transparansi terhadap ESG-Sosial pada PT Bank Rakyat Indonesia (Persero) Tbk dengan pendekatan kuantitatif menggunakan data sekunder dari laporan keberlanjutan. Hasil uji Chi-Square menunjukkan tidak terdapat hubungan signifikan antara ketiga variabel terhadap ESG-Sosial. Temuan ini mengindikasikan bahwa implementasi ESG-Sosial di perusahaan berlangsung merata tanpa dipengaruhi oleh perbedaan persepsi terhadap variabel-variabel tersebut. Studi ini menekankan pentingnya integrasi nilai keberlanjutan secara menyeluruh dalam strategi organisasi.
The Influence of Financial Effectiveness and Financial Literacy on the Financial Behavior of Generation Z in Mukomuko Regency, Bengkulu Province Japriani, Meli; Marlina, Lilis; Suprianto, Iwil
Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 2 (2023): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v3i1.767

Abstract

This study aims to analyze the effect of financial effectiveness and financial literacy on individual financial behavior. The method used is quantitative with a survey approach using a questionnaire as a data collection instrument. The research sample consisted of 60 respondents selected by cluster sampling. Data were analyzed using SmartPLS 4.0 software. The results of the study indicate that financial effectiveness and financial literacy have a positive and significant effect on financial behavior. These findings indicate that an individual's ability to manage finances effectively and the level of understanding of financial concepts play an important role in forming adaptive and responsible financial behavior. The implications of this study emphasize the importance of increasing literacy and effectiveness of financial management to encourage more rational and planned financial decision-making. This study contributes to the development of financial education strategies, especially for generation Z in achieving long-term financial well-being.
The Impact of the Digital Revolution on Strategic Management Thinking: An SLR Study Surnantaka, I Wayan
Journal of Advances in Accounting, Economics, and Management Vol. 3 No. 1 (2025): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v3i1.822

Abstract

The digital revolution is reshaping the business landscape, significantly influencing how companies operate through advances in digitization and e-commerce. This transformation impacts not only operational efficiency but also organizational culture, requiring new mindsets and work processes. This study explores the effects of digital transformation on strategic management theory and practice, addressing how it has influenced the evolution of strategic management, shifted the concept of competitive advantage, and moved business strategies from traditional to digital approaches. Using a Systematic Literature Review (SLR) method, the research analyzes existing studies to understand the impact of digitalization on strategic management. The findings reveal that digitalization has led to a shift from classical strategies based on market position and resource advantages to more dynamic, technology-driven models. Competitive advantage now depends on innovation, technology adoption, and data-driven decision-making. Additionally, organizations must adapt by integrating traditional and digital strategies, fostering a digital culture, and enhancing flexibility to maintain competitiveness in the digital era.

Page 7 of 9 | Total Record : 87

 5   6   7   8   9 

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