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JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Published by CV Kampus Akademik Publising
ISSN : 30629586     EISSN : 30627974     DOI : https://doi.org/10.61722/jaem.v1i2.1512
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN (JAEM) berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi. berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek Ekonomi, Bisnis dan Akuntansi. Jurnal ini memberikan ruang bagi para peneliti untuk berdiskusi, mengejar dan meningkatkan pengetahuan di bidang Ilmu Ekonomi Bisnis dan Akuntansi yang terus berkembang. Artikel dapat ditulis dalam bahasa Inggris atau bahasa Indonesia Jurnal ini terbit 1 tahun
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 300 Documents
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Evaluasi Struktur Anggaran Dan Neraca Untuk Optimalisasi Pengambilan Keputusan Manajerial Di PT. Pandu Sejahtera Utama Rafifah, Najla; Aulia, Zaskia Debi; Anggraeni, Annisa Wulan; Syahwildan, Muhamad
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 3 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i3.5947

Abstract

This study aims to evaluate the structure of budgeting and balance sheets as a basis for managerial decision-making at PT. Pandu Sejahtera Utama. Effective financial management is essential for corporate sustainability, and instruments such as budgets and balance sheets play a critical role in planning, controlling, and evaluating financial performance. A descriptive quantitative case study approach was employed, utilizing financial reports from 2022–2024 and structured interviews with management regarding budgeting and financial reporting processes. The analysis includes variance analysis between budget and actual performance, as well as financial ratio analysis to assess the company’s financial position. The study is expected to provide a comprehensive overview of the effectiveness of the company’s financial system, identify discrepancies that affect operational efficiency, and offer strategic recommendations to enhance managerial decision-making. The findings are also expected to contribute academically to the development of integrated budget and balance sheet evaluation practices for medium-sized enterprises.
STRATEGI EKSPOR PRODUK UMKM KE PASAR INTERNASIONAL: STUDI KASUS PADA USAHA SEVEN COWBOY LEATHER Ahmad Zhofaro Jawharul fadl; Farhan Mukti Mutakin; Muhammad Raihan Ramadhani; Muhammad Zaidan Ilham Supriadi; Nazhara Azmi
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 3 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i3.5953

Abstract

Penelitian ini bertujuan untuk mengevaluasi praktik ekspor langsung produk kerajinan kulit oleh mahasiswa Universitas Muhammadiyah Bandung ke Malaysia melalui kerja sama dengan UMKM lokal yaitu Seven Cowboy Leather. Kegiatan ini mencakup tahapan komunikasi dengan pemilik usaha, pembelian produk, pemasaran, serta proses pengiriman dan penerimaan barang oleh konsumen di luar negeri. Metode deskriptif kualitatif digunakan untuk memaparkan langkah-langkah ekspor serta tantangan dan solusi yang dihadapi. Hasil kegiatan menunjukkan bahwa meskipun dilakukan secara sederhana dan tanpa skema harga khusus, ekspor dapat terlaksana dengan baik melalui komunikasi efektif, penggunaan jasa logistik internasional, dan pemanfaatan media sosial. Temuan ini memperlihatkan potensi besar pelaku muda dalam mendorong perluasan pasar produk UMKM ke tingkat global.
Peran Workplace Spirituality terhadap Loyalitas Karyawan: Kajian Fenomenologis pada Dosen Universitas Ibrahimy Situbondo Rizki Hidayaturrochman; Ahmad Fawaiz; Moh Rivqi Amin
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 2 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i3.5980

Abstract

Penelitian ini bertujuan untuk mengkaji secara mendalam peran workplace spirituality dalam membentuk loyalitas dosen di Universitas Ibrahimy Situbondo, sebuah perguruan tinggi yang tumbuh dalam lingkungan pesantren. Universitas Ibrahimy tidak hanya berorientasi pada pencapaian akademik, melainkan juga mengintegrasikan nilai-nilai spiritual dan keagamaan ke dalam budaya kerjanya. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan fenomenologi. Data diperoleh melalui wawancara mendalam dengan sejumlah dosen yang aktif terlibat dalam berbagai kegiatan spiritual kampus, seperti pengajian rutin, peringatan hari besar Islam, dan forum bersama pengasuh pesantren. Hasil penelitian menunjukkan bahwa workplace spirituality berperan signifikan dalam membentuk loyalitas dosen. Keterlibatan dosen dalam aktivitas yang sarat dengan makna spiritual menciptakan ikatan batin yang kuat dengan institusi. Workplace spirituality di Universitas Ibrahimy terwujud melalui tiga aspek utama: makna kerja sebagai bentuk ibadah dan dakwah, relasi sosial yang menumbuhkan ukhuwah, serta kepemimpinan pesantren yang memberikan keteladanan spiritual. Kondisi ini membangun loyalitas dosen bukan semata didorong oleh kepentingan material, melainkan atas dasar komitmen moral dan tanggung jawab spiritual terhadap lembaga. Temuan ini menguatkan teori-teori sebelumnya yang menyatakan bahwa spiritualitas di tempat kerja dapat meningkatkan loyalitas karyawan melalui keterhubungan makna, komunitas, dan keselarasan nilai antara individu dengan organisasi. Penelitian ini memberikan kontribusi penting bagi pengembangan manajemen sumber daya manusia di lembaga pendidikan tinggi berbasis pesantren, khususnya dalam mempertahankan loyalitas dosen melalui penguatan dimensi spiritual organisasi.
Ijtihad dalam Hukum Islam : Solusi atas Tantangan Zaman Rayhan Kevin Rifaldy
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 3 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i3.6034

Abstract

Ijtihad is one of the fundamental concepts in Islamic law that allows for interpretation and renewal of law in accordance with the development of the times. As a method of legal exploration carried out by scholars, ijtihad plays an important role in responding to various social, economic, and technological challenges that continue to develop. This article discusses the concept of ijtihad, its legal basis in Islam, and how its application can be a solution to contemporary problems that are not explicitly regulated in the Qur'an and Hadith. Through a qualitative method with a normative approach, this study reveals how ijtihad remains relevant in the modern Islamic legal system. The results of the study show that ijtihad carried out in a focused manner and based on the principles of maqashid al-shariah can be a flexible and dynamic solution in facing changes in the times. Thus, ijtihad acts as a bridge between the Islamic legal tradition and the demands of modern reality, allowing Islamic law to remain applicable and contextual in the lives of Muslims.
Pengaruh Digitalisasi Perbankan terhadap Kepuasan Nasabah Bank BCA Ani Pebrianti; Nanda Pricilia Dara Dinanti
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 3 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i3.6035

Abstract

The rapid advancement of digital technology has driven a significant transformation in the banking sector, including Bank Central Asia (BCA), one of Indonesia’s largest private banks. BCA has pioneered the implementation of digital services such as mobile banking, internet banking, and AI-based customer service. This study aims to analyze the impact of banking digitalization on customer satisfaction at BCA and to identify the most influential digitalization factors. A quantitative approach was used, employing a survey method through questionnaires distributed to active users of BCA's digital services. The collected data were analyzed using multiple linear regression to examine the relationship between digitalization variables—such as convenience, service quality, transaction security, employee engagement, and digital innovation—and customer satisfaction. The findings are expected to provide empirical evidence on how digitalization influences customer satisfaction and loyalty, and to serve as the basis for strategic recommendations for BCA to enhance its digital services. Additionally, this research contributes to the theoretical development of digital banking management in the Indonesian context.
Pengaruh Kualitas Produk, Harga, Dan Promosi Terhadap Keputusan Pembelian Pada Produk Sepatu Lokal Merek Aerostreet (Studi Kasus Pada Mahasiswa Fakultas Ekonomi Dan Bisnis Prodi Manajemen Universitas Bhayangkara Jakarta Raya) Chandra, Steve Febrian; Untari, Dhian Tyas; Rohaeni, Heni
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 3 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i3.6112

Abstract

Local brands are now able to compete with imported products thanks to creative designs, competitive quality, and adaptive digital marketing strategies. This phenomenon is supported by large-scale promotions promoting love for local products. This study aims to determine the partial and simultaneous effects of product quality, price, and promotion on purchasing decisions for Aerostreet brand local shoes. This study employs a quantitative approach using a survey method and data collection techniques via questionnaires. The sampling technique used is saturation sampling, with a population of 33 respondents who are students of the Faculty of Economics and Business, Management Program, at the University of Bhayangkara Jakarta Raya, from the 2021 and 2022 cohorts, who have previously purchased Aerostreet footwear products. Data processing and hypothesis testing were conducted using SPSS software version 25. The results of the study indicate that product quality, price, and promotion partially have a positive and significant influence on purchasing decisions. Simultaneously, all three variables also have a positive and significant influence on purchasing decisions for local Aerostreet brand shoes.
Kinerja ESG di Negara Berkembang: Dampak Tata Kelola dan Kinerja Keuangan pada Perusahaan Fajar Kholillulloh; Fuad Hudaya Fatchan; Bella Ananda Chairunnisa
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 3 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i3.6219

Abstract

Sustainability has increasingly become a central concern in the global business landscape, marked by a heightened focus on Environmental, Social, and Governance (ESG) performance as an indicator of corporate responsibility and long-term value. This study aims to analyze the influence of corporate governance and financial performance on ESG performance among companies listed on the Indonesia Stock Exchange. The research utilizes secondary data derived from annual and sustainability reports during the 2020–2022 period. The findings indicate that an effective governance structure and sound financial condition can enhance a company’s commitment to sustainable business practices. The novelty of this study lies in the integration of two internal aspects—corporate governance and financial performance—into a single ESG analytical framework, distinguishing it from previous studies that examined these factors separately. The focus on companies in developing country context provides valuable contributions to the ESG literature, which has predominantly centered on developed markets.
PENGARUH HARGA, PROMOSI DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN PRODUK ELFOS DHAF PADA TIKTOK SHOP DI INDONESIA Rizqi Kamadianto; Subarjo
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 3 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i3.6239

Abstract

This study aims to determine the effect of price, promotion, and product quality on purchasing decisions for Elfos Dhaf products at TikTok Shop in Indonesia. This study uses a questionnaire data collection method and probability sampling technique. The number of samples used was 100 respondents, which were obtained using the Lemeshow formula. The data analysis techniques used are descriptive analysis, multiple linear regression analysis, coefficient of determination test, and partial hypothesis test (t). The results showed that the price variable had a positive and significant effect on consumer purchasing decisions on Elfos Dhaf products, with a significance value of 0.029 (<0.05) and a t-count value of 2.213 (> t-table 1.664). The promotion variable is also proven to have a positive and significant effect on purchasing decisions, with a significance value of 0.013 (<0.05) and a t-count value of 3.019 (> t-table 1.664). However, the product quality variable has no significant effect on purchasing decisions, indicated by a significance value of 0.796 (>0.05) and a t-count of 0.259 (<t-table 1.664).
PENGARUH STRUKTUR MODAL, INTELLECTUAL CAPITAL, DAN KONSERVATISME AKUNTANSI TERHADAP KINERJA KEUANGAN Seli Aprianti; Puspita Handayani
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 3 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i3.6269

Abstract

This study aims to analyze the effect of Capital Structure, Intellectual Capital, and Accounting Conservatism on financial performance in Consumer Non-Cyclical Sector companies in the Food & Beverage sub-sector listed on the Indonesia Stock Exchange for the 2019-2024 period. The sampling method used in this study uses the Purposive Sampling method, with an associative quantitative research type. The data used are secondary data, namely the company's annual financial reports. The number of samples used in this study is 15 companies with observations for 6 (six) years, so that 90 observation objects were selected. The analysis technique uses the panel data regression method with the Eviews 12 application tool. The results of the study indicate that Capital Structure, Intellectual Capital, and Accounting Conservatism have a simultaneous effect on Financial Performance. Capital Structure has an effect on Financial Performance. Intellectual Capital has no effect on Financial Performance. Accounting Conservatism has no effect on Financial Performance.
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI Siska Amelia Al Zahro; Puspita Handayani
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 3 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i3.6281

Abstract

This study aims to analyze the effect of Institutional Ownership and Capital Structure on Firm Value with dividen Policy as a moderating variable in non-cyclical customer companies listed on the Indonesia Stock Exchange in 2019-2024. The sampling method used in this study uses a purposive sampling method, with a quantitative research type. The data used are secondary data, namely the company's annual financial reports. The number of samples used in this study is 25 companies with observations for 6 (six) years, so that 150 observation objects were selected. The analysis technique uses a panel data regression method with the Eviews 12 application tool. The results of the study indicate that institutional ownership does not affect firm value. Capital structure does not affect firm value. Institutional ownership and capital structure affect firm value. Institutional ownership with dividen Policy moderates firm value. Capital structure with dividen Policy does not moderate firm value.

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