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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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ANALISIS PENGARUH MOTIVASI DAN KEPUASAN KERJA TERHADAP KOMITMEN ORGANISASI DI PTUN Annisa Amalia; Mella Yunita; Evalinapkapahan Evalinapkapahan
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.v2i3.6663

Abstract

The purpose of this study was to determine the influence of job satisfaction and work motivation which is directly related to organizational commitment. Job satisfaction and work motivation felt by employees can reduce the value of organizational commitment. Employees who are satisfied with the work they get will be motivated to increase their commitment so that it will have an impact on the implementation of organizational commitment at the Medan State Administrative Court. This study was conducted at the Medan State Administrative Court on job satisfaction towards organizational commitment at the Medan State Administrative Court. This study aims to test the influence of job satisfaction and work motivation on organizational commitment. The number of samples determined was 50 respondents using the research method. As independent variables are job satisfaction and work motivation, while the dependent variable is organizational commitment. The analytical tools used include validity tests, reliability tests, multiple linear regression analysis and hypothesis testing used is a partial test (t test). The results of hypothesis testing show that the first hypothesis (H1) and the second hypothesis (H2) are accepted. The results of testing the first hypothesis (H1) obtained the results that job satisfaction has a positive and significant effect on organizational commitment. These results Testing the second hypothesis (H2) obtained the results that work motivation has a positive and significant effect on organizational commitment. Motivation and job satisfaction have a simultaneous influence on organizational commitment, contributing 46.3%, while the remainder is influenced by unknown variables.
Analisis Faktor-Faktor Kerentanan Dan Strategi Ketahanan Ekonomi Indonesia Menghadapi Krisis Global Alfiah Ariffianti; Ade Mina Maryam; Naufal Agistya Falih
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7000

Abstract

Krisis ekonomi merupakan kondisi kontraksi tajam aktivitas ekonomi suatu negara, ditandai dengan penurunan Produk Domestik Bruto (PDB), kejatuhan nilai aset, serta fluktuasi harga akibat inflasi atau deflasi. Pengalaman Indonesia dalam menghadapi krisis besar, seperti krisis moneter Asia pada tahun 1998 dan krisis finansial global tahun 2008, menunjukkan bahwa struktur ekonomi domestik masih rentan terhadap guncangan eksternal. Kerentanan ini diperburuk oleh faktor-faktor struktural, termasuk ketergantungan pada sektor tertentu, kurangnya diversifikasi ekonomi, dan sistem perlindungan sosial yang belum optimal. Krisis ini secara langsung meningkatkan tingkat kemiskinan dan pengangguran serta memperbesar risiko sosial-ekonomi akibat ketimpangan distribusi sumber daya. Tujuan penelitian ini adalah menganalisis faktor-faktor kerentanan tersebut, mengidentifikasi pola dampaknya, dan merumuskan strategi mitigasi serta ketahanan ekonomi yang berdimensi pemberdayaan untuk meminimalkan dampak krisis di masa depan. Strategi yang diperlukan mencakup kebijakan moneter dan fiskal yang fleksibel, restrukturisasi utang dan perbankan, serta penguatan tata kelola dan diversifikasi basis ekonomi. Penelitian ini menggunakan pendekatan kualitatif-deskriptif berdasarkan studi literatur dan pengalaman empiris krisis untuk membangun kerangka analitis yang komprehensif.
ANALISIS DATA PELANGGAN DENGAN ALGORITMA K-MEANS UNTUK PENINGKATAN PENJUALAN LAYANAN ICONNET DI BANGKA BELITUNG Muhamad Mustaqim; Yudistira Bagus Pratama; Arvi Pramudyantoro
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7106

Abstract

Sales increase is an essential factor for telecommunication service providers, including ICONNET, a subsidiary of PLN, amid intense market competition. Companies face the challenge of designing effective marketing strategies without structured customer data analysis. This study aims to apply the K-Means Machine Learning algorithm to analyze and cluster ICONNET customer data in Bangka Belitung, with the expected results supporting strategic sales increase decisions. The methodology employed is Data Mining with the CRISP-DM framework, where the modeling process implements the K-Means algorithm. The determination of the optimal number of clusters (K) was consistently performed using the Elbow Method and Silhouette Score, yielding an optimal value of K=2. The clustering results successfully divided customers into two main groups: Cluster 0, dominated by users of low-value packages (Package 1 and 2), and Cluster 1, consisting of users of higher-value packages (specifically Package 5). This segmentation provides a basis for ICONNET to formulate differentiated service strategies and targeted marketing offers tailored to the characteristics and preferences of each customer segment, which directly supports operational efficiency and long-term business growth.
PENGARUH MANAJEMEN STRES DAN MANAJEMEN WAKTU TERHADAP PRODUKTIVITAS AKADEMIK MAHASISWA PENDIDIKAN EKONOMI (Survei Mahasiswa Pendidikan Ekonomi Universitas Siliwangi Angkatan 2022-2023) Melani Novitasari; Astri Srigustini; Kurniawan Kurniawan
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7107

Abstract

This study aims to determine the effect of stress management and time management on academic productivity through a survey of Economic Education students from the 2022 and 2023 cohorts at Siliwangi University. This research employed a survey method with a quantitative approach. The sampling technique used was probability sampling through simple random sampling, involving a total of 160 student respondents. The data were collected using a questionnaire, while the data analysis technique applied multiple linear regression analysis. The results showed that stress management had a positive and significant effect on students’ academic productivity, time management had a positive and significant effect on students’ academic productivity, and both stress management and time management simultaneously had a positive and significant effect on the academic productivity of Economic Education students at Siliwangi University.
Pengaruh Audit Delay, Fee Audit, dan Financial Distress Terhadap Kualitas Audit Elsa Fadia Rahayu; Rananda Septanta
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7126

Abstract

This study aims to analyze and examine the effect of audit delay, audit fee, and financial distress on audit quality. The research uses a quantitative approach with logistic regression analysis. The data were obtained from the financial reports of consumer cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2024. The sample consists of 13 companies with a total of 78 observations. The results show that partially, audit delay and financial distress do not have a significant effect on audit quality. However, audit fee has a significant effect on audit quality. Simultaneously, audit delay, audit fee, and financial distress have a significant effect on audit quality. These findings indicate that while not all variables are individually significant, their combined effect significantly influences audit quality).
Kapasitas SDM Aparatur sebagai Penentu Efektivitas Perencanaan Pembangunan Desa: Studi di Desa Plalangan Kuny Mufida; Nabila Rinty Mafasy; Ghefira Nurfatimah; Sheila Ramadana; Siti Nur Urifah; Prillinaya Yudhistira; Oryza Ardhiarisca
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7135

Abstract

Village development planning requires competent apparatus to ensure that programs are properly formulated and implemented. This study aims to analyze the constraints of apparatus human resource capacity in the planning process of Plalangan Village. A descriptive qualitative method was applied through interviews with village officials and head of BPD, supported by analysis of RPJMDes and RKPDes documents. The results show that planning remains suboptimal due to limited technical competence, insufficient training, weak data management, and low community participation. Moreover, the apparatus still struggle to prepare systematic planning documents aligned with the budget. The study highlights the importance of strengthening apparatus capacity to achieve effective and accountable village development planning.
IMPLEMENTASI PSAK 46 TENTANG PAJAK PENGHASILAN DALAM PENYUSUNAN LAPORAN KEUANGAN PT. INDOFOOD SUKSES MAKMUR TBK Adhwa Naifah Kamilla; Kayla Ramadhani Putri Jodiansyah; Luciano Deandra; Shafina Marita Fatisya
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7150

Abstract

Taxes are a crucial element in the preparation of financial statements because they are a major liability that must be recorded in accordance with applicable accounting standards, particularly PSAK 46 on Income Tax. PSAK 46 regulates the procedures for recording and presenting current and deferred taxes so that financial statements can present tax information transparently and accurately. This study examines the application of PSAK 46 at PT Indofood Sukces Makmur Tbk using data from the 2024 interim consolidated financial statements. The findings show that PT Indofood consistently implements PSAK 46 in recognizing current taxes, deferred taxes, and prepaid taxes. The company's financial statement disclosures show a temporary difference between fiscal profit and accounting profit in accordance with the standard. In addition, the implementation of PSAK 46 at PT Indofood shows a better level of depth and comprehensiveness compared to previous studies on similar companies. The implementation of this standard not only promotes compliance but also strengthens the transparency and credibility of financial statements, as well as assisting companies in tax planning and managing long-term fiscal risks. Thus, PSAK 46 plays an important role in ensuring reliable and credible financial statements for various stakeholders.
Pengaruh Kepuasan Kerja dan Motivasi Terhadap Loyalitas Pegawai Di Toko Prima Elektronik Cabang Kupang Isaskar Eliut Sanam; Wuake Andrea
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7165

Abstract

. This study aims to examine the influence of job satisfaction and motivation on employee loyalty at the Prima Elektronik Store, Kupang Branch. The background of this study is the importance of maintaining employee loyalty in an increasingly competitive environment. This study used a quantitative approach by surveying 50 employees as a full sample of saturation sampling. Data were analyzed using multiple linear regression analysis to test the joint and partial effects between variables. The results showed that job satisfaction and motivation have a positive and significant effect on employee loyalty both partially and simultaneously. The t-test results show a significance value of each independent variable (job satisfaction and motivation) <0.05, the F-test results show a significance value of 0.000, and the calculated F> F table indicates a significant joint effect. The coefficient of determination (R²) of 0.806 indicates that 80.6% of the variance in employee loyalty can be explained by job satisfaction and motivation. These results confirm that to increase employee loyalty, companies need to create a conducive work environment and provide continuous motivation in the form of tangible and intangible. This study is expected to provide a strategic basis for more effective human resource management in electronic retail.
Analisis Dampak Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Amelia Rahmawati; Anggi Rahmawati; Sabrina Harum Insani
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7172

Abstract

This study aims to analyze the extent to which tax sanctions affect the compliance level of motor vehicle taxpayers. Motor vehicle tax is one of the main sources of regional revenue that supports infrastructure development, education, and public services. However, many taxpayers still fail to fulfill their tax obligations on time due to a lack of awareness, insufficient understanding of the importance of taxes, and limited government socialization. This research uses a descriptive qualitative method by utilizing secondary data obtained from various literature sources and official publications related to the implementation of sanctions and taxpayer compliance levels. The analysis results show that the application of administrative sanctions, such as fines and penalties for late payments, has a positive and significant effect on improving taxpayer compliance. Nevertheless, the compliance that arises due to sanctions tends to be temporary and is mostly driven by fear of punishment rather than genuine awareness. Therefore, the effectiveness of sanctions should be complemented by tax education and continuous outreach programs to foster voluntary compliance. In conclusion, combining strict enforcement with the development of taxpayer awareness can create sustainable tax compliance and increase regional tax revenues.
Analisis Efisiensi Distribusi Produk Pada UMKM Krupuk Jaya Pesona Menggunakan Metode North West Corner (NWC) Dan Least Cost (LC)Product distribution is a crucial element of the supply chain system that ensures the smooth flow of goods from producers to co Fikri Satrio Darmo; Athfal Fuji Dinanda; Bintang Putra Pamungkas; Budiharjo Budiharjo
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7196

Abstract

Product distribution is a crucial element of the supply chain system that ensures the smooth flow of goods from producers to consumers at minimal cost and with high reliability. Distribution efficiency not only reduces operational costs but also improves customer satisfaction, market competitiveness, and business sustainability. In the context of Micro, Small, and Medium Enterprises (MSMEs), distribution efficiency becomes even more critical due to limited financial, human, and infrastructural resources.This study aims to analyze the product distribution efficiency of UMKM Kerupuk Jaya Pesona, located in Cinanggung Village, Serang Regency, Banten Province, by applying two classical transportation methods: the North West Corner (NWC) and Least Cost (LC) methods. Both methods were used to determine the allocation pattern that minimizes total transportation cost across three destination regions: Serang, Cilegon, and Pandeglang.The data include three couriers (as supply sources) and three market destinations (as demands), totaling 18,000 product units per distribution cycle. The results show that both NWC and LC methods yield the same total transportation cost of Rp 358,000,000, although their allocation patterns differ. This indicates that the supply–demand and cost structure of the UMKM’s logistics system is balanced.This research concludes that simple optimization methods such as NWC and LC can serve as practical decision-support tools for MSMEs without requiring complex computational models. The study also recommends the application of the Modified Distribution (MODI) method to verify the optimality of the solution and highlights the importance of logistics efficiency in strengthening MSME competitiveness in the digital era.

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