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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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Pengaruh Social Media Marketing Instagram dan Kualitas Produk Terhadap Minat Beli Batik Iskandartex di Solo Raya Amanda Putri Apriliani; Budi Istiyanto
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.v2i4.7398

Abstract

This study examines the influence of Instagram-based social media marketing and product quality on consumer purchase intention of Batik Iskandartex in Solo Raya. A quantitative approach was applied using a Likert-scale questionnaire distributed to 96 respondents selected through purposive sampling. Multiple regression analysis reveals that both independent variables have a positive and significant impact on purchase intention. Visual content strategies, interactive communication, and consistent digital messaging effectively enhance consumer interest. Furthermore, perceptions of product durability, reliability, and aesthetics strengthen consumers’ intention to buy. These findings highlight the importance of integrating digital promotion with product quality enhancement to improve marketing effectiveness within the modern batik industry. The study contributes empirical insights for creative industry practitioners in designing marketing strategies aligned with digital consumer behavior.
DAMPAK ARTIFICIAL INTELLIGENCE TERHADAP KUALITAS LAPORAN KEUANGAN : ANALISIS SYSTEMATIC LITERATURE REVIEW PADA PERUSAHAAN MANUFAKTUR Khotimah, Husnah; Luri Lorensa; Apriliya Maharani; Laila Fitria Ningsih; Adelia; Sudrajat Martadinata
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.v2i4.7400

Abstract

The development of digital technology has triggered a significant transformation in the field of accounting, particularly through the integration of Artificial Intelligence (AI). This innovation facilitates the automation of transaction recording, financial data analysis, and anomaly identification, thereby having the potential to improve the quality of business entities' financial reports. This research aims to evaluate the influence of Artificial Intelligence implementation on the quality of financial reports in manufacturing companies by applying the Systematic Literature Review (SLR) method. Data was collected from leading scientific publications indexed in Scopus, Web of Science, ScienceDirect, as well as national journals, with a research timeframe from 2015 to 2025. The literature selection process adopted the PRISMA guidelines, resulting in 16 articles meeting the inclusion criteria. The research findings indicate that AI implementation has a positive impact on the aspects of relevance, reliability, comparability, and understandability of financial reports. This technology enhances the efficiency, accuracy, timeliness, and transparency of reporting, while also supporting the early detection of errors or fraud. However, challenges such as data security, algorithmic bias, limitations in human resource competency, and high implementation costs remain obstacles to its adoption. This research also identifies research gaps related to domestic regulations, AI usage ethics, and long-term empirical measurement of financial reporting quality in Indonesia. Overall, the results confirm that Artificial Intelligence plays a strategic role in improving the quality and credibility of financial reports in manufacturing companies, provided it is supported by solid data governance and regulatory frameworks.
Pengaruh Brand Image Terhadap Customer Loyalty Dengan Customer Satisfaction Sebagai Variabel Intervening Pada Pelanggan Sociolla Di Royal Plaza Surabaya Nurul Hidayah; Hanafi Adi Putranto
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.v2i4.7417

Abstract

Permintaan tinggi terhadap produk kecantikan mendorong konsumen semakin selektif dalam memilih toko dengan citra merek yang terpercaya. Penelitian ini bertujuan untuk menganalisis pengaruh citra merek terhadap loyalitas pelanggan dengan kepuasan pelanggan sebagai variabel mediasi pada pelanggan Sociolla di Royal Plaza Surabaya. Penelitian ini menggunakan pendekatan kuantitatif asosiatif dengan teknik purposive sampling terhadap 100 responden, serta analisis data dilakukan menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa citra merek berpengaruh signifikan terhadap kepuasan pelanggan, namun tidak berpengaruh langsung terhadap loyalitas pelanggan. Kepuasan pelanggan terbukti berpengaruh signifikan terhadap loyalitas pelanggan serta memediasi hubungan antara citra merek dan loyalitas pelanggan. Temuan ini menegaskan bahwa loyalitas pelanggan terbentuk ketika persepsi positif terhadap merek diikuti oleh pengalaman berbelanja yang memuaskan.
PENGARUH EXPERIENTIAL MARKETING TERHADAP REVISIT INTENTION DENGAN CUSTOMER SATISFACTION SEBAGAI VARIABEL INTERVENING DI RESTORAN WAROENG STEAK AND SHAKE DI ROYAL PLAZA SURABAYA Aulia Savira Ananta; Hanafi Adi Putranto
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.v2i4.7418

Abstract

Penelitian ini bertujuan untuk menguji pengaruh experiential marketing terhadap revisit intention pada Waroeng Steak & Shake Surabaya, dengan customer satisfaction sebagai variabel mediasi. Penelitian ini melibatkan 96 responden yang dipilih menggunakan teknik purposive sampling, dengan fokus pada konsumen yang pernah berkunjung ke restoran tersebut. Metode penelitian yang digunakan adalah kuantitatif, dan pengumpulan data dilakukan melalui kuesioner online menggunakan Google Forms. Analisis data menggunakan Partial Least Squares - Structural Equation Modeling (PLS-SEM) dengan bantuan program SmartPLS 4.1.0.3, serta meliputi uji validitas, reliabilitas, outer model, inner model, dan pengujian mediasi. Hasil penelitian menunjukkan bahwa experiential marketing berpengaruh positif dan signifikan terhadap customer satisfaction dan revisit intention. Namun, customer satisfaction tidak berpengaruh signifikan terhadap revisit intention dan tidak memediasi pengaruh experiential marketing terhadap revisit intention. Penelitian ini menegaskan bahwa strategi pemasaran pada industri restoran tidak hanya perlu berfokus pada kualitas makanan, tetapi juga pada penciptaan pengalaman bersantap yang berkesan melalui suasana, pelayanan, dan desain restoran. Peningkatan pengalaman pelanggan dengan memperhatikan kualitas makanan, variasi menu, penyajian, suasana, dan pelayanan dapat meningkatkan kepuasan serta mendorong niat kunjungan ulang pelanggan.
STRATEGI DALAM MEWUJUDKAN SUSTAINABLE DEVELOPMENT GOALS MELALUI SINERGI KEBIJAKAN FISKAL DAN MONETER ISLAM Nia Dwi Rahayu Putri; Eka Wahyu Firmansyah; Shofiya Zevania Putri; Silvia Fatika Sari; Amalia Nuril Hidayati
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.v2i4.7438

Abstract

This article examines strategies for achieving the Sustainable Development Goals (SDGs) through the synergy of Islamic fiscal and monetary policies grounded in principles of justice, sustainability, and economic stability. Using a descriptive qualitative method based on literature reviews of journals, books, and policy documents, the study analyzes the roles of zakat, infaq, waqf, Islamic sukuk, and sharia-based monetary operations in supporting sustainable development. The findings show that Islamic fiscal policies significantly contribute to reducing poverty, improving income distribution, and strengthening education and health sectors through more equitable wealth allocation. Meanwhile, Islamic monetary policies promote price stability, expand productive financing, and support environmentally friendly infrastructure development through green and social sukuk instruments. Digitalization, Islamic fintech, and transparent governance also enhance financial inclusion and improve the effectiveness of sharia-based economic policies. Overall, the study concludes that the synergy between Islamic fiscal and monetary policies provides an effective and practical strategy to accelerate SDG achievement because it offers an economic framework that is equitable, inclusive, stable, and oriented toward community empowerment and long-term sustainability.
MANAJEMEN PENGELOLAAN BUMDES OBOR DI DESA SUDIMARA KECAMATAN CILONGOK KABUPATEN BANYUMAS Rizkiyani Salsabila; Shabrina Ika Putri; Dewi Fitriani; Niyyatul Muthoharoh
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.v2i4.7494

Abstract

Penelitian ini berfokus pada perubahan digital yang terjadi di desa melalui studi tentang BUMDes Obor Net Sudimara, yang terletak di Kecamatan Cilongok, Kabupaten Banyumas. Dalam konteks perbedaan akses teknologi antara daerah perkotaan dan pedesaan, penelitian ini bertujuan untuk memahami strategi dan dampak dari penerapan teknologi digital dalam meningkatkan ekonomi masyarakat desa. Dengan menggunakan pendekatan kualitatif dan metode studi kasus, penelitian ini melibatkan wawancara dengan individu kunci, observasi langsung, dan analisis dokumen terkait. Hasil penelitian menunjukkan bahwa BUMDes Obor Net Sudimara telah menciptakan model layanan internet yang tidak hanya berorientasi pada keuntungan, tetapi juga berkomitmen untuk memberdayakan masyarakat setempat. Dengan filosofi "Olahing Budi Olahing Raga," BUMDes ini berhasil menarik 75 pelanggan dan membangun 25 titik infrastruktur jaringan, sambil menerapkan manajemen yang transparan dan efektif. Keberhasilan ini dicapai dengan menggabungkan semangat kewirausahaan dan kepedulian sosial, menawarkan tarif layanan yang terjangkau sebesar Rp 110.000 per rumah. Meskipun menghadapi tantangan seperti keterbatasan infrastruktur dan masalah sumber daya manusia, BUMDes Obor Net Sudimara menunjukkan ketahanan dan potensi transformasi yang signifikan. Penelitian ini tidak hanya mengidentifikasi tantangan tersebut, tetapi juga memberikan rekomendasi untuk pengembangan berkelanjutan, termasuk peningkatan sistem pembayaran, penguatan kapasitas sumber daya manusia, diversifikasi pendanaan, dan penerapan strategi pemasaran digital yang lebih baik. Kontribusi utama dari penelitian ini adalah pemahaman tentang bagaimana BUMDes dapat berfungsi sebagai agen perubahan digital di tingkat lokal. Dengan menyoroti pentingnya inovasi teknologi dalam pembangunan pedesaan yang inklusif, penelitian ini memberikan wawasan tentang cara desa dapat memanfaatkan teknologi digital untuk mempercepat kemajuan ekonomi dan sosial. Selain itu, studi ini juga menawarkan panduan praktis bagi pengembangan BUMDes di era digital, yang bermanfaat bagi praktisi, pembuat kebijakan, dan peneliti di masa mendatang.
Pengaruh Kualitas Produk Dan Promosi Terhadap Minat Beli Kendaraan Listrik (Motor Dan Sepeda) Di PT Cipta Jalan Nusantara Kota Tangerang Selatan Ronaldo Laurent; Aldila Rahma Putri
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.v2i4.7502

Abstract

This study aims to determine the effect of product quality and promotion on purchasing interest in electric vehicles (motorcycles and bicycles) at PT Cipta Jalan Nusantara, South Tangerang City. The research method uses a quantitative approach with an associative method. The sampling technique used is Probability Sampling, a sampling method using the slovin technique. Data analysis includes instrument testing (validity and reliability), classical assumption tests (normality, multicollinearity, and heteroscedasticity), linear regression, correlation coefficient, coefficient of determination, and hypothesis testing (t test and F test). The results of the analysis show that the coefficient of determination is 0.504, which means that product quality and promotion simultaneously contribute to purchasing interest by 50.4%, while the remaining 49.6% is influenced by other factors outside this study. The results of the t test show that product quality has a positive and significant influence on purchasing interest, the calculated t value > t table (9.969 > 0.676) with a significance value of 0.000 < 0.05. Promotion has a positive and significant influence on customer satisfaction with a calculated t_value > t_table (12.509 > 0.676) with a significance value of 0.000 < 0.05. Meanwhile, the results of the F test show that simultaneously product quality and promotion have a positive and significant influence on purchasing interest with a calculated F_value > F_table, namely (85.325 > 3.05) with a significance value of 0.000 < 0.05.
ANALISIS STRUKTUR MODAL, FUNDAMENTAL MAKRO, KARAKTERISTIK PERUSAHAAN, DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN FOOD & BEVERAGE YANG TERDAFTAR DI BEI TAHUN 2021-2024 Indah Naila Prisca; Hwihanus Hwihanus
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.v2i4.7574

Abstract

The purpose of this study is to examine and analyze the impact of capital structure, macroeconomic conditions, firm characteristics, and liquidity on financial performance, with profitability as an intervening variable, among food and beverage companies listed on the Indonesia Stock Exchange for the period 2021 to 2024. This research employs an explanatory quantitative method using the SEM-PLS approach supported by SmartPLS software. The sample consists of eight companies selected through purposive sampling based on the criteria of having complete financial reports and not being delisted during the research period. The findings indicate a significant positive influence of capital structure and firm characteristics on profitability, while macroeconomic conditions and liquidity show no significant effect. Furthermore, the results reveal that firm characteristics and profitability significantly affect financial performance, whereas capital structure, macroeconomic conditions, and liquidity do not exhibit a direct impact. Profitability also serves as a mediating variable that links the effects of capital structure and firm characteristics to financial performance. These results suggest that internal company factors play a more dominant role than external factors in determining profitability and financial performance in the food and beverage sector.
ANALISIS PENGARUH KONTROL DIRI, GAYA HIDUP, PENDAPATAN, TEKNOLOGI DIGITAL DAN ALAT PEMBAYARAN TERHADAP LITERASI KEUANGAN PADA MASYARAKAT Ananda Eka Agustina; Hwihanus Hwihanus
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.v2i4.7575

Abstract

This study analyzes the influence of self-control, lifestyle, income, digital technology, and digital payment usage on financial literacy. Although digital payment adoption in Indonesia continues to grow, financial literacy levels remain relatively low, highlighting the need to understand the factors that shape it. A quantitative approach was applied through questionnaires distributed to active users of digital payment tools. The results show that self-control significantly affects financial literacy, emphasizing the importance of psychological factors in shaping financial behavior. Lifestyle and digital payment usage do not influence financial literacy, indicating that digital payment functions mainly as a practical transaction tool rather than a financial education medium. Income affects digital payment usage but does not influence financial literacy. Moreover, digital technology does not moderate the relationship between digital payment usage and financial literacy. These findings underscore the importance of behavior-oriented financial education to improve financial literacy in the digital era.
ANALISIS INVESTASI ASET, STRUKTUR KEPEMILIKAN, ARUS KAS OPERASI, STRUKTUR MODAL TERHADAP PERTUMBUHAN PERUSAHAAN DENGAN GCG (GOOD CORPORATE GOVERNANCE) SEBAGAI INTERVENING PADA PERUSAHAAN TEXTILE & GARMENT YANG TERDAFTAR DI BEI TAHUN 2021–2024 Jeselin Devi Adesya Felandy; Hwihanus Hwihanus
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.v2i4.7576

Abstract

This study aims to analyze the effect of asset investment, ownership structure, operating cash flow, and capital structure on firm growth, with Good Corporate Governance (GCG) as an intervening variable in textile and garment companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The research employs a quantitative approach using Partial Least Square–Structural Equation Modeling (PLS-SEM). The findings show that asset investment has no significant effect on firm growth but has a significant negative effect on operating cash flow. Ownership structure does not significantly affect either operating cash flow or firm growth. Capital structure has a significant negative effect on operating cash flow, yet it does not significantly influence firm growth. Operating cash flow also shows no significant effect on firm growth. Furthermore, GCG does not strengthen the relationship between operating cash flow and firm growth. Overall, the study concludes that most internal factors have not been able to serve as the main drivers of firm growth within the textile industry during 2021–2024 due to high cost pressures, market instability, and substantial financial burdens

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