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Veteran Economics, Management & Accounting Review
Published by Universitas Pembangunan Nasional Veteran Jakarta
ISSN : 29639832     EISSN : 29628830     DOI : https://doi.org/10.59664/vemar.v2i1
Core Subject : Economy, Humanities, Science, Education, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences
Veteran Economics, Management & Accounting Review (VEMAR) seeks to publish both theoretical and empirical papers in the fields of economics, management & accounting in private sector as well as public sector. VEMAR covers but is not limited to: Accounting Area: Financial Accounting Auditing Taxation Public Sector Accounting & Auditing Accounting information systems CSR and Sustainability Corporate Governance Management Accounting Islamic Accounting Accounting Education Management Area: Marketing Management Human Resource Management Production Management Financial Management Management Information System International Business Business Law Entrepreneurship Economics Area: Monetary Fiscal Environment and Natural resource Industrial Organization Regional and Urban Economics Sharia Economics
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 76 Documents
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Peran Konflik Russia–Ukraina Terhadap Kinerja Keuangan Perusahaan Tambang yang Terdaftar Di Bursa Efek Indonesia Masripah Masripah; Mochammad Ilham
Veteran Economics, Management, & Accounting Review Vol 4 No 2 (2026)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v4i2.12474

Abstract

This research is a quantitative study that aims to find out about the condition of financial performance of oil, gas, and coal companies in Indonesia that listed on Indonesia Stock Exchange and do some comparation between before the conflict of Russia-Ukraine and after the conflict. This research is using three variables such as, return on asset, debt to equity ratio, and earning per share. There are 19 companies in total on this research that can be used as research sample after applying the purposive sample method. Hypotesis testing was carried out using STATA with Wilcoxon-rank test with level of significance by 5%. The results of the test obtained, 1) there are significant difference between return on asset before the conflict and after the conflict, 2) there are no significant difference between debt to equity ratio before the conflict and after the conflict, and 3) there are significant difference between earning per share before the conflict and after the conflict. Keywords: Russia-Ukraine conflict, return on asset, debt to equity ratio, and earning per share   Abstrak Penelitian ini merupakan studi kuantitatif yang bertujuan untuk mengetahui tentang kondisi kinerja keuangan perusahaan minyak, gas, dan batubara di Indonesia yang terdaftar di Bursa Efek Indonesia dan melakukan beberapa perbandingan antara sebelum konflik Rusia- Ukraina dan setelah atau pada saat terjadinya konflik Rusia-Ukraina. Penelitian ini menggunakan tiga variabel yaitu, return on asset, debt to equity ratio, dan earning per share. Total ada 19 perusahaan pada penelitian ini yang dapat dijadikan sampel penelitian setelah menerapkan metode purposive sample. Pengujian hipotesis dilakukan dengan menggunakan aplikasi statistic STATA dengan uji wilcoxon-rank test dengan tingkat signifikansi sebesar 5%. Hasil pengujian yang diperoleh, 1) terdapat perbedaan yang signifikan antara return on asset sebelum konflik dengan setelah konflik, 2) tidak terdapat perbedaan yang signifikan antara debt to equity ratio sebelum konflik dengan setelah konflik, dan 3) terdapat perbedaan yang signifikan antara earning per share sebelum konflik dengan setelah konflik. Kata Kunci: Konflik Rusia-Ukraina; Return On Asset; Debt To Equity Ratio; Dan Earning Per Share  
ANALISIS KUALITAS LAYANAN LOGISTIK ANTERAJA DENGAN METODE SERVQUAL DAN IMPORTANCE PERFORMANCE ANALYSIS (IPA) DI DKI JAKARTA Javier Mahardika Permadi; Jenji Gunaedi Argo; Rosali Sembiring Colia
Veteran Economics, Management, & Accounting Review Vol 4 No 2 (2026)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menguji kualitas jasa logistik Anteraja menggunakan metode SERVQUAL dan Important Performance Analysis menggunakan lima dimensi SERVQUAL yaitu Tangible, Assurance, Responsiveness, Reliability, dan Empathy. Penelitian ini menggunakan pendekatan kuantitaif melalui survei terhadap 100 responden. Data akan dikumpulkan menggunakan google form lalu akan diolah melalui uji reabilitas dan uji validitas menggunakan SPSS dan dianalisa menggunakan SERVQUAL yaitu pengurangan antara nilai persepsi dengan nilai harapan lau dipetakan melalui kuadran Important Performance Analysis. Hasil penelitian menggunakan SERVQUAL menunjukan bahwa seluruh dimensi atribut layanan Anteraja konsumen di DKI Jakarta memiliki kesenjangan negatif atau tergolong gap negatif gap < 0 yaitu tangible sebesar -0,132,  Assurance sebesar -0,197, Responsiveness sebesar -0,248, Reliability sebesar -0,228, dan Empathy sebesar -0,065. Berdasarkan kuadran Important Performance Analysis ditemukan 6 atribut layanan yang harus ditingkatkan dengan segera antara lain Kesigapan kurir dalam mengantarkan paket kepada konsumen, Kecepatan customer service dalam menanggapi keluhan atau kendala konsumen, Kesopanan kurir dalam berinteraksi dengan konsumen, Kemampuan karyawan dalam menjelaskan layanan yang ditawarkan, Ketepatan waktu pengiriman oleh kurir sesuai layanan pengiriman, dan Ketepatan waktu pick up sesuai dengan rentang waktu.
Peta Riset Determinan Minat Karier Mahasiswa Akuntansi di Indonesia Amrie Firmansyah; Andy Setiawan; Dewi Darmastuti
Veteran Economics, Management, & Accounting Review Vol 4 No 2 (2026)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v4i2.13884

Abstract

This study aims to map the development of the literature on career interest among undergraduate accounting students in Indonesia in pursuing careers as accountants. A scoping review approach was employed to identify the characteristics of existing studies, the professional focus of accounting careers, the methodological approaches adopted, and the main thematic patterns that have emerged in the literature. The literature search was conducted using Publish or Perish with Google Scholar as the primary database, covering articles published between 2016 and 2025. Of the 96 articles initially identified, a systematic screening process involving title and abstract review, followed by full-text assessment, was applied using predefined inclusion and exclusion criteria. As a result, 68 articles were deemed eligible and included in the final scoping review. The mapping results indicate that research on accounting students' career interests in Indonesia predominantly uses quantitative survey methods. Thematically, the literature associates students' career interests with six main groups of factors: economic and financial considerations; labour market conditions and career prospects; professional perceptions and professional recognition; work environment; social influences; and individual or psychological factors. This scoping review provides a comprehensive overview of the directions and trends in research on accounting students' career interest in Indonesia and highlights areas that remain underexplored and warrant further investigation in future studies. Keywords: Career Interest; Accounting Students; Accounting Profession; Indonesia   Abstrak Penelitian ini bertujuan untuk memetakan perkembangan literatur mengenai minat karier mahasiswa sarjana dan diploma Akuntansi untuk menjadi akuntan di Indonesia. Penelitian menggunakan pendekatan scoping review untuk mengidentifikasi karakteristik studi, fokus profesi akuntan, pendekatan metodologis, serta tema-tema utama yang berkembang dalam literatur. Penelusuran literatur dilakukan menggunakan perangkat lunak Publish or Perish dengan basis data Google Scholar terhadap artikel yang dipublikasikan dalam rentang waktu 2016-2025. Dari total 96 artikel yang teridentifikasi pada tahap awal, dilakukan proses seleksi melalui screening judul dan abstrak serta penilaian full-text berdasarkan kriteria inklusi dan eksklusi yang telah ditetapkan. Hasil seleksi menunjukkan bahwa sebanyak 68 artikel memenuhi kriteria dan digunakan sebagai dasar pemetaan dalam scoping review ini. Hasil pemetaan menunjukkan bahwa penelitian mengenai minat karier mahasiswa akuntansi di Indonesia didominasi oleh pendekatan kuantitatif berbasis survei. Secara tematik, literatur mengaitkan minat karier mahasiswa dengan enam kelompok faktor utama, yaitu faktor ekonomi dan finansial, pasar kerja dan prospek karier, persepsi profesi dan pengakuan profesional, lingkungan kerja, faktor sosial, serta faktor individual dan psikologis. Pemetaan ini memberikan gambaran komprehensif mengenai arah dan kecenderungan penelitian minat karier mahasiswa akuntansi di Indonesia, sekaligus mengidentifikasi area kajian yang masih relatif terbatas dan berpotensi dikembangkan pada penelitian selanjutnya.                                  Kata Kunci: Minat Karier; Mahasiswa Akuntansi; Profesi Akuntan; Indonesia
Evaluating the Effectiveness of Government Fund Placement in Strengthening Bank Performance: Evidence from BRI Before and After the Rp55 Trillion Liquidity Injection Mira RAHMI; Tri Siswantini; Subur
Veteran Economics, Management, & Accounting Review Vol 4 No 2 (2026)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v4i2.14800

Abstract

This study examines the impact of government fund placement on the financial performance of PT Bank Rakyat Indonesia (Persero) Tbk (BRI) before and after the implementation of the government liquidity support program. A quantitative comparative approach was employed using monthly financial statement data from January 2025 to April 2026. Financial performance was measured using Return on Assets (ROA), Return on Equity (ROE), Loan to Deposit Ratio (LDR), and Operational Costs to Operating Income Ratio (BOPO). The observation period consisted of eight months before and eight months after the implementation of the policy in September 2025. Data were analyzed using descriptive statistics and the Wilcoxon Signed Rank Test. The results show that the government fund placement program significantly improved ROA and LDR, indicating enhanced asset profitability and stronger banking intermediation. However, no significant differences were found in ROE and BOPO, suggesting that the effects of liquidity support had not yet been fully reflected in shareholder returns and operational efficiency during the observation period. These findings support Financial Intermediation Theory, which emphasizes the importance of liquidity in strengthening banks’ intermediary functions and improving financial performance. The study contributes to the literature by providing empirical evidence on the effectiveness of government liquidity intervention and offers practical insights for policymakers and bank management in evaluating liquidity support programs. Keywords: BOPO; BRI; Financial Performance; Government Fund Placement; LDR; Liquidity Support; ROA; ROE.
Analisis Peran Digitalisasi terhadap Kualitas Layanan di Sektor Perbankan Ratna Arista Dewi; Warsidi; Abdul Aji Kresna Tri Anggara
Veteran Economics, Management, & Accounting Review Vol 4 No 2 (2026)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v4i2.15311

Abstract

This study, employing a PRISMA-based Systematic Literature Review (SLR) approach, aims to identify and categorize the key dimensions of digital service quality in the banking sector amidst the shift in customer preferences from physical to digital services. Out of 56 articles initially identified, a rigorous selection process based on inclusion and exclusion criteria was conducted, resulting 11 high reputable scientific articles (Q1 and Q2) published between 2016 and 2025 as the basis for analysis. The results demonstrate that digital banking service quality can be grouped into three main dimensional categories: the technical and system infrastructure dimension (cybersecurity, system reliability, and operational speed); the emotional and socio-contextual experience dimension (convenience, digital brand image, and the autonomy of artificial intelligence/AI features); and the omnichannel integration dimension. Furthermore, this study indicates a methodological shift in bank service quality assessment, moving from conventional, reactive questionnaires toward the proactive utilization of real-time customer review big data driven by machine learning. Consequently, future research is recommended to conduct empirical quantitative testing on app store reviews, while incorporating moderating variables such as digital financial literacy, age, and cyber fraud risks.
PENGARUH EVENT MARKETING DAN BRAND EXPERIENCE TERHADAP LOYALITAS KONSUMEN PADA KOPI NAWNAW DI TASIKMALAYA Riki Aksan Aji Ashari Riki; Depy Muhamad Pauzy; Dudu Risana
Veteran Economics, Management, & Accounting Review Vol 4 No 2 (2026)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v4i2.15454

Abstract

The increasingly intense competition in the coffee shop industry requires business owners to develop marketing strategies that can enhance customer loyalty. One of the strategies that can be implemented is the application of event marketing and the creation of a positive brand experience. This study aims to analyze the simultaneous and partial effects of event marketing and brand experience on customer loyalty at Kopi NawNaw Tasikmalaya. This research employed a quantitative method with a causal approach. The sampling technique used was purposive sampling, involving 100 respondents. Data were collected through questionnaires, while data analysis was conducted using multiple linear regression with the assistance of SPSS version 25. The results indicate that event marketing and brand experience simultaneously have a significant effect on customer loyalty. Partially, event marketing has a positive and significant effect on customer loyalty. Likewise, brand experience also has a positive and significant effect on customer loyalty.

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