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Contact Name
Andri Putra Kesmawan
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journal@idpublishing.org
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Jl. Sidorejo Gg. Sadewa No.D3, Sonopakis Kidul, Ngestiharjo, Kapanewon Kasihan, Kabupaten Bantul, Daerah Istimewa Yogyakarta 55184
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Kab. bantul,
Daerah istimewa yogyakarta
INDONESIA
Journal of Advances in Accounting, Economics, and Management
ISSN : -     EISSN : 30259835     DOI : https://doi.org/10.47134/aaem
Core Subject : Economy, Science,
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.
Articles 87 Documents
The Influence of Marketing Mix on Used Car Purchasing Decision at Jaya Mobil Jakarta Rafi Alfiando Zaki; Ida Anggriani; Muhammad Rahman Febliansa
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.v3i1.864

Abstract

This study aims to analyse the effect of marketing mix on used car purchasing decisions at Jaya Mobil Jakarta. The research method used is quantitative with a survey approach through questionnaires distributed to 115 respondents. The data analysis method in this study uses multiple linear regression, validity and reliability tests, hypothesis testing using the F test and t test, and the coefficient of determination. Based on the results of research, overall model testing (simultaneously) that all independent variables have a significant influence on purchasing decisions for used cars at Jaya Mobil Jakarta. Partial testing for product influence has no significant effect on purchasing decisions for used cars at Jaya Mobil Jakarta as well as for partial testing of the effect of place has no significant effect on purchasing decisions for used cars at Jaya Mobil Jakarta. Partial testing for price has a significant effect on purchasing decisions for used cars at Jaya Mobil Jakarta as well as partial testing for promotions has a significant effect on purchasing decisions for used cars at Jaya Mobil Jakarta. Among all the variables studied, the promotion variable has the most dominant influence, as indicated by the standardised beta coefficient of 0.573 and the highest t-count value of 6,881. This research is still limited to the four main elements of the marketing mix, namely: product, price, place (distribution), and promotion that influence purchasing decisions. The marketing mix through integrated elements of product, price, place, and promotion must be maintained and improved because together they have a significant influence on purchasing decisions for used cars at Jaya Mobil Jakarta. For future research, it is recommended to explore other variables that might influence used car purchasing decisions, such as brand image, customer service, after-sales service, or consumer psychological factors
A Review of the Relationship Between Islamic Banks and Financial System Stability Prihatama, Muhammad Iqbal; Wirantakusuma, Dimas Bagus; Saputra, Dimas; Indurasmi, Vaniasda
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.v2i1.166

Abstract

This study seeks to discuss the relationship between Islamic banks and financial system stability using the Scopus database from 2017 to 2023 to provide a clear picture of the concept of the relationship in theory. The research also provides recommendations on potential subjects to study and develop further. There were 10 articles analyzed through bibliometric analysis using the VOSviewer software, which allows the display of visualized patterns, such as the simultaneous occurrence of keywords. The researchers found many results, including key information on the article, sources, and relevant authors. These findings will be very useful as a reference in future research on Islamic banks and financial system stability.
Towards a Sustainable Nepal: Assessing the Triple Bottom Line Awareness Among Young Generations Rai, Arjun; Bhattarai, Mandip
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.v2i1.748

Abstract

Youth play a crucial role in advocating for social issues. Advocacy for a specific issue requires a thorough understanding of the issue. This study examined the youth’s awareness towards sustainable development using the Triple Bottom Line framework. In this study, the opinions of the youth were collected to determine how organisations can contribute to sustainable development, specifically in the areas of Profit (Economic Dimension), People (Social Dimension), and Planet (Environmental Dimension). The study used a cross-sectional research design. The study involves a non-vulnerable population. The Data was collected from the students pursuing higher education in Nepal. We collected responses from 142 university students through a structured questionnaire. The data were analyzed using factor analysis, descriptive statistics, and independent sample t-tests, stratified by gender and educational qualifications. The study’s findings indicated that youth showed the highest awareness in the social sustainability (People) dimension, followed by economic (Profit), and the least in environmental (Planet) sustainability. Likewise, the independent sample t-test results comparing mean differences across all dimensions of the Triple Bottom Line by gender showed insignificant differences in profit, people, and overall TBL dimensions. However, there was a significant mean difference in the level of concern about the planet or environment, with male students exhibiting higher awareness. The Study suggested statistically insignificant differences across all dimensions of the Triple Bottom Line and overall Triple Bottom Line due to differences in the educational qualifications of the students.
The Government's Response to Workers' Rights Violations at PT Freeport Indonesia: An Analysis from the Perspective of Dependency Theory Astuti, Vera; Purnamasari, Niken; Benteng Buana Muslim, Bintang Lazuardi
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.v3i1.898

Abstract

This study examines the Indonesian government's response to labor rights violations committed by PT Freeport Indonesia (PTFI) through the perspective of dependency theory. This theoretical framework highlights the asymmetrical relationship between developing and developed countries that often leads to resource exploitation in developing countries. The PTFI case in 2017 involved the unilateral termination of employment of 8,300 workers without clarity on their rights, accompanied by permanent dismissal contrary to labor regulations. Using the literature review method, this study analyzes existing studies related to government policies in labor protection. The findings of the study show that the government has taken various steps, including forming a supervisory team, mediating negotiations, and providing social security assistance to affected workers. This research emphasizing the need for concrete actions to reduce Indonesia's dependence on foreign investment and strengthen labor protection regulations.
The Strategic Role of E-Payment in Linking Sharia Financial Literacy, Financial Behavior, and MSME Welfare in Sulawesi Barat Hidayat, Rahmat
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.v3i1.901

Abstract

This study examines the role of e-payment usage in mediating the relationship between Sharia financial literacy and financial behavior on the financial well-being of Micro, Small, and Medium Enterprises (MSMEs) in West Sulawesi, Indonesia. Using a quantitative causal research design, data were collected from 115 MSME owners and managers engaged in trade, culinary, and service sectors through a structured questionnaire employing a five-point Likert scale. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that Sharia financial literacy and financial behavior have a significant positive effect on e-payment usage, with financial behavior exerting a stronger influence. However, neither Sharia financial literacy nor financial behavior directly affects MSME financial well-being. Conversely, e-payment usage has a strong and significant positive effect on financial well-being and fully mediates the relationship between Sharia financial literacy and financial behavior with financial well-being. These results underscore the strategic role of Sharia-compliant e-payment adoption in enhancing MSME welfare by improving transaction efficiency, expanding market reach, and reducing operational costs. The study contributes to the literature by integrating Sharia financial literacy, financial behavior, and e-payment into a mediation model within the specific context of MSMEs in West Sulawesi. Practical implications are offered for policymakers, financial institutions, and MSME practitioners to strengthen Sharia financial literacy and encourage e-payment adoption as a pathway to sustainable economic growth.
Perceived Ethical Value of Brand and Online Customers’ Shopping Experience: The Moderating Role Of Employee Resilience and The Mediating Role Of Brand Relationship Quality in Iraq Smartphone Users Saif Ali Jasim
Journal of Advances in Accounting, Economics, and Management Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v3i2.1016

Abstract

The current study explores customer relationships among Iraq Smartphone Users by measuring the level of relationship between perceived ethical value of the brand  and Online Customers’ Shopping Experience and the quality of their relationship with it, in addition to studying the moderating effect of Employee Resilience. Data was collected from (453) Iraq Smartphone Users, and to address the study's problem, the descriptive analytical method was adopted. A questionnaire was used as a tool to collect the necessary data for determining the level of these variables. For analyzing the results, two packages (SPSS & AMOS) were used to build the structural equation model (SEM) and extract the required results. The study's results indicated a significant positive relationship between perceived ethical value of the brand  and Online Customers’ Shopping Experience through the mediating role of the quality of their relationship with it. The results also showed a meaningful relationship between Employee Resilience and perceived ethical value of the brand  through the moderating role of Brand Relationship Quality, indicating that Brand Relationship Quality contributes to improving the customer interaction process by encouraging them to participate in product design and creating a vision that aligns with the needs and desires of customers. Thus, this study places significant emphasis on the behaviors of Iraq Smartphone Users, especially regarding phones (Apple, Samsung, Xiaomi, and Huawei), as well as examining how Brand Relationship Quality can mediate these variables This contributes to improving customer value by building a positive relationship with customers and ensuring the maintenance of providing them with a distinguished experience.
The Effect of Enterprise Risk Management, Managerial Ownership, and Firm Size on Firm Value with Good Corporate Governance as a Moderating Variable in Banking Companies Listed on the Indonesia Stock Exchange Nadia Maharani; Agrianti Komalasari; Reni Oktavia
Journal of Advances in Accounting, Economics, and Management Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v3i2.1049

Abstract

This study aims to examine the effects of Enterprise Risk Management (ERM), managerial ownership, and firm size on firm value in banking companies, as well as to analyze the moderating role of Good Corporate Governance (GCG) as proxied by the audit committee. The research adopts a quantitative approach with a causal research design and utilizes panel data analysis. Secondary data were collected from the financial statements and annual reports of banking companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was determined using a purposive sampling technique, and the data were analyzed using panel data regression with the assistance of EViews 13 software. The findings reveal that ERM has a negative effect on firm value, managerial ownership does not have a significant effect on firm value, and firm size has a positive effect on firm value. Furthermore, GCG through the audit committee is found to moderate the relationship between ERM and firm value, indicating that effective governance strengthens the supervision of risk management practices. However, GCG does not moderate the relationship between managerial ownership and firm value, nor between firm size and firm value. These results suggest that the role of corporate governance in enhancing firm value in the banking sector is primarily associated with its effectiveness in overseeing risk management rather than ownership structure or firm scale.