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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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The Influence of Resilience, Job Embededness, and Workload on Employee Performance Mujanah, Siti; Edden, Hatta Mayda Nur; Noranee, Shereen; Ahmad, Nursaadatun Nisak
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.v3i1.824

Abstract

This study analyzes the influence of resilience, job embeddedness, and workload on employee performance. Employing a quantitative approach with an explanatory design, primary data was collected through questionnaires from 60 permanent employees. Data analysis involved instrument quality tests (validity and reliability) and classical assumption tests (normality, multicollinearity, heteroscedasticity), followed by multiple linear regression analysis. The findings indicate that resilience, job embeddedness, and workload, both partially and simultaneously, have a positive and significant effect on employee performance. The constructed regression model explains 61.6% of the variation in employee performance. These findings underscore that developing psychological resilience, strengthening employee attachment to their jobs and the organization, and effectively managing workload are crucial factors in enhancing productivity and achieving company objectives in the construction sector.
When Money Isn’t Enough: Owner Psychological Capital as a Booster of Internal Funds for Digital Pivot Success Sirine, Hani
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.v3i1.825

Abstract

Digital‐pivot readiness—the capability of moving commerce and operations into fully digital channels has become a survival imperative for small and medium-sized enterprises (SMEs). Yet the engines that propel this transition extend far beyond balance-sheet figures. This study unpacks the intricate triad of internal capital, external capital, and owner Psychological Capital (PsyCap—hope, efficacy, resilience, optimism), revealing how the owner’s positive mind-set converts monetary slack into digital momentum. Addressing a literature dominated by simple linear finance–performance links, we explore the transformative role PsyCap plays in re-wiring financial resources for technology adoption. Drawing on survey and audited data from 250 Indonesian SMEs across Jakarta, Surabaya, Semarang, Salatiga, and Surakarta, we employ Partial Least Squares Structural Equation Modeling (SmartPLS 4; 5,000 bootstraps). Findings show that internal capital significantly boosts digital-pivot readiness (β = 0.196, p = 0.003), whereas external capital alone remains statistically inert (β = 0.119, p = 0.074). PsyCap not only exerts a robust direct effect (β = 0.312, p < 0.001) but also acts as a psychological leverage device: it magnifies the efficacy of internal funds (interaction β = 0.087, p = 0.042) while dampening dependence on external finance (interaction β = –0.116, p = 0.047). Collectively, the model explains 48 % of the variance in digital readiness, underscoring the power of intangible resources to reconfigure tangible ones. By weaving theoretical insight with actionable guidance, this research reframes capital as psychological armour rather than mere economic fuel. For policymakers and incubators, the message is clear: pairing funding with PsyCap-building interventions—resilience coaching, strengths-based mentoring—can accelerate SME digitalization in volatile emerging markets. The study thus positions psychological well-being not as an afterthought but as the cornerstone of technological agility and long-term competitiveness.
Customer Satisfaction as the Mediating Variable Between Customers Value and Customer Loyalty Astari, Kiptya Nur; Rahayu Silintowe, Yunita Budi; Susanto, Annie
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.v3i1.826

Abstract

Growth in the cosmetics industry has encouraged the emergence of various beauty products in the Indonesian market, including beauty clinics. Beauty clinics offer beauty products and special treatments, ranging from face to whole-body treatments. The factors that encourage the customers to use a beauty clinic’s products are customers values. This research aimed at analyzing the impact of customers values on customers loyalty mediated by customers satisfaction variable. The sampling method in this research was simple random sampling, with 188 respondents, who were the customers of Natasha Skin Clinic Center, as the research objects. The data were analyzed using path analysis method. The result revealed that customers values significantly influenced customers satisfaction, and customers satisfaction significantly influenced customers loyalty. Customers values significantly influenced customers loyalty only if it was mediated by customers satisfaction, and did not directly influence customers loyalty
January Effect Phenomenon on the Indonesian Stock Exchange, America, Germany, Japan, and China for the Period 2019-2023 Ulfarizty, Zahra Putri; Rasulun, Astriati Baso
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.v3i1.827

Abstract

There are many factors that can affect stock price movements in the capital market. These factors can be used as a reference by investors in making investment decisions. One of them is Market Anomaly. Based on existing anomalies, seasonal anomalies are the most frequently studied anomalies in their influence on company stock returns and one of the categories of seasonal anomalies is the January Effect. This study aims to determine the January Effect phenomenon on the Indonesian, American, German, Japanese and Chinese Stock Exchanges before and after Covid-19 (2019-2023 period). In addition, to find out whether there is a difference in stock returns between January and other months, and to find out whether there is a difference in stock returns on the Indonesian, American, German, Japanese and Chinese stock exchanges during the study period. The data used is the daily main stock price index data from January 2019 to December 2023. The research method used is the comparative method and event study. Previous research results in 2019-2021 showed that there was no January effect on the Indonesian, American, German and Japanese Stock Exchanges because there was no significant difference in the average value of stock returns between January and other months. Furthermore, more in-depth research will be conducted to test whether there is an anomalous January Effect phenomenon on the Indonesian, American, German, Japanese and Chinese Stock Exchanges after the Covid-19 pandemic (case study in the 2022-2023 period)
The Influence of Profitability on Stock Prices in the Financing Sector Companies Listed on the Indonesia Stock Exchange Akbar, Rayyan Taufik; Wulandari, Retno; Irfan Rizki, Muhammad
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.v3i1.828

Abstract

Profitability serves as a crucial measure in evaluating a company's financial health, especially within the financing industry listed on the Indonesia Stock Exchange (IDX). This research investigates the impact of Return on Assets (ROA) on the stock prices of financing firms. A quantitative approach was utilized, applying simple linear regression analysis. Data were sourced from annual reports and the official IDX website for the 2020–2023 period, with 24 data points selected using purposive sampling. Classical assumption testing confirmed that the model satisfied the conditions for normality and homoscedasticity. The analysis revealed a significant positive relationship between ROA and stock prices, with a coefficient of 100.070 and an R² of 0.556, meaning ROA accounts for 55.6% of stock price variation. The findings are in line with signaling theory, highlighting ROA as an indicator of company efficiency and stability during uncertain economic conditions. The study suggests that firms should enhance asset utilization to sustain profitability, investors should consider ROA in their evaluations, and future studies should integrate additional financial metrics for a broader analysis.
The Effect of Financial Performance Indicators on Stock Prices in the Banking Sector Listed on the IDX Ristanti, Nadia; Pratiwi, Dian Mega
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.v3i1.829

Abstract

The stability of the banking sector is a crucial foundation for the resilience of the national financial system, especially in the face of global economic dynamics. This study aims to analyze the effect of Earnings Per Share (EPS), Price to Book Value (PBV), and Market Capitalization (MC) on the stock prices of banks listed on the Indonesia Stock Exchange (IDX). A quantitative approach is employed using multiple linear regression analysis, based on secondary data from financial statements and monthly stock prices of three selected banks during the period from January 2022 to December 2023. The results show that all three independent variables have a significant effect on stock prices, both simultaneously and partially. EPS and PBV have a negative influence, while MC has a positive influence. These findings indicate that while fundamental financial performance is important, market perception of a company’s value and size also plays a critical role in determining stock prices. This study recommends that investors consider key financial indicators in their investment decisions and encourages bank management to maintain balanced financial performance. Future research is suggested to include macroeconomic variables such as interest rates, inflation, or monetary policy to provide a more comprehensive analysis of stock price movements in the banking sector.
Analysis of the Cooperation Model Between Starbucks and Nestle Lei, Li
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.v3i1.830

Abstract

The collaboration between Starbucks and Nestlé in 2018 exemplifies a strategic licensing model in the global coffee industry, combining Starbucks’ premium brand identity with Nestlé’s extensive distribution capabilities (Moreira and Vidor, 2024). This partnership aims to accelerate market expansion and innovation by leveraging complementary strengths: Starbucks focuses on retail excellence, while Nestlé manages global distribution of packaged coffee and tea products. The study analyzes the alliance’s strategic motivations, operational mechanisms (e.g., supply chain integration, quality control), and market impacts, including sales growth and brand perception. It highlights how this licensing agreement balances control and flexibility, offering insights into how multinational corporations navigate competitive landscapes through collaborative models. The research contributes to understanding effective partnership strategies in the food and beverage sector.
Pengaruh Inflasi, Suku Bunga dan Nilai Tukar Rupiah Terhadap Return Saham Pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Alim, Muhammad
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.v3i1.848

Abstract

Analisis penelitian bertujuan untuk mengetahui apakah inflasi, suku bunga dan nilai tukar rupiah berpengaruh signifikan terhadap return saham pada Perusahaan Sektor Keuangan Yang Terdaftar di Bursa Efek Indonesia. Metode penelitian yaitu penelitian kuantitatif asosiatif. Sampel dalam penelitian ini yaitu sebanyak 92 Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023. Hasil penelitian menunjukkan bahwa inflasi, suku bunga dan nilai tukar rupiah berpengaruh signifikan terhadap return saham pada Perusahaan Sektor Keuangan Yang Terdaftar di Bursa Efek Indonesia.
The Influence of Human Resource Management Strategies on Employee Loyalty at Emersia Hotel & Resort Bandar Lampung Putra, Dodi; Rinova, Dora; Santoso, Niki; Handayani, Agustuti
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.v3i1.857

Abstract

This study aims to determine the effect of human resource management (HRM) strategies on employee loyalty at Emersia Hotel & Resort Bandar Lampung. In today's competitive hospitality industry, employee loyalty is crucial to ensure consistent service quality, customer satisfaction, and organizational sustainability. The research focuses on six indicators of HRM strategy: recruitment and selection, training and development, compensation and benefits, performance appraisal, career development, and organizational culture and communication. The loyalty variable is assessed through affective commitment, normative commitment, willingness to exert extra effort, and intention to stay. This research employs a quantitative approach with data collected through questionnaires distributed to 45 employees selected using random sampling. The validity and reliability of the instruments were tested using SPSS. The results of the Pearson correlation analysis indicate a significant positive relationship between HRM strategies and employee loyalty. The coefficient of determination (R²) shows that HRM strategies explain 65.6% of the variation in employee loyalty. Furthermore, hypothesis testing confirms that HRM strategies significantly influence employee loyalty.The findings suggest that effective implementation of HRM strategies can foster a more committed and loyal workforce. This implies that organizations in the hospitality sector should invest in strategic HR practices to enhance employee satisfaction and retention.
The Influence of Human Resource Management Strategies on Employee Loyalty at Emersia Hotel & Resort Bandar Lampung Dodi Permadani Putra; Dora Rinova; Niki Agus Santoso; Agustuti Handayani
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.v3i1.862

Abstract

This study aims to determine the effect of human resource management (HRM) strategies on employee loyalty at Emersia Hotel & Resort Bandar Lampung. In today's competitive hospitality industry, employee loyalty is crucial to ensure consistent service quality, customer satisfaction, and organizational sustainability. The research focuses on six indicators of HRM strategy: recruitment and selection, training and development, compensation and benefits, performance appraisal, career development, and organizational culture and communication. The loyalty variable is assessed through affective commitment, normative commitment, willingness to exert extra effort, and intention to stay. This research employs a quantitative approach with data collected through questionnaires distributed to 45 employees selected using random sampling. The validity and reliability of the instruments were tested using SPSS. The results of the Pearson correlation analysis indicate a significant positive relationship between HRM strategies and employee loyalty. The coefficient of determination (R²) shows that HRM strategies explain 65.6% of the variation in employee loyalty. Furthermore, hypothesis testing confirms that HRM strategies significantly influence employee loyalty. The findings suggest that effective implementation of HRM strategies can foster a more committed and loyal workforce. This implies that organizations in the hospitality sector should invest in strategic HR practices to enhance employee satisfaction and retention

Page 8 of 9 | Total Record : 87

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