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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 365 Documents
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PENGARUH BRAND IMAGE, KUALITAS PRODUK, DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PRODUK VIVA KOSMETIK PADA GENERASI Z Ayu Karisma Febri Nadilawati; Christiawan Hendratmoko
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.v2i4.7696

Abstract

This study aims to analyze and test the influence of Brand Image, Product Quality, and Price on the Purchase Decision of Viva Cosmetics products among Generation Z. Viva Cosmetics is a legendary brand that remains relevant and faces intense competition in the Indonesian skincare market. The research employs a quantitative approach, where primary data was collected through questionnaires distributed to respondents from the Generation Z demographic. The collected data was then analyzed using the multiple linear regression analysis method. The results show that Product Quality and Price have a significant and positive effect on purchase decisions. Conversely, Brand Image does not have a significant influence on Generation Z's purchase decision. This finding indicates that Generation Z consumers tend to prioritize functional factors such as Product Quality and Price over mere brand perception when making their purchasing choices.
PENGARUH BEBAN KERJA TERHADAP KINERJA PEGAWAI PADA PT KERETA API INDONESIA (PERSERO) DIVISI REGIONAL III PALEMBANG Helen Tiara Sakti; Fitriasuri, Fitriasuri
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.v2i4.7715

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh beban kerja terhadap kinerja pegawai pada PT Kereta Api Indonesia (Persero) Divisi Regional III Palembang. Beban kerja yang dikaji mencakup volume dokumen, prosedur administrasi, serta batas waktu penginputan dokumen dalam sistem Rail Document System (RDS). Penelitian ini dilakukan menggunakan pendekatan kuantitatif asosiatif dan melibatkan 95 responden yang dipilih melalui teknik sampling jenuh. Setelah data dikumpulkan, kuesioner digunakan untuk menguji validitas, reliabilitas, statistik deskriptif, dan regresi linier sederhana. Temuan penelitian menunjukkan bahwa beban kerja berdampak buruk pada kinerja karyawan. Peningkatan beban kerja, terutama akibat penumpukan dokumen dan keterbatasan sistem RDS, menurunkan efektivitas, efisiensi, serta ketepatan waktu pegawai dalam menyelesaikan tugas. Temuan ini menegaskan pentingnya pengelolaan beban kerja dan optimalisasi proses administrasi digital untuk meningkatkan kinerja pegawai.
Evaluasi Hubungan Profitabilitas, Leverage, dan Capital Intensity terhadap Tax Avoidance Fatin, Sekar Fajrina; Machddar, Nera Marinda
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.v2i4.7717

Abstract

Tax avoidance erodes state revenues, necessitating a critical analysis of its driving factors. This study examines the impact of profitability, leverage, and capital intensity on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX), using multiple linear regression with secondary data. The results show that profitability and capital intensity have a significant negative effect on tax avoidance, while leverage is insignificant. These findings challenge conventional assumptions and provide insights into ethical tax management strategies, albeit limited to the manufacturing sector.
EFEKTIVITAS TUGAS PRAKTIK BERJUALAN PADA MATA KULIAH KEWIRAUSAHAAN TERHADAP KEMAMPUAN BISNIS MAHASISWA Nur Jannah Hrp; Sella Aulia; Yulia Novita; Zetri Rahmat
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.v2i4.7718

Abstract

This study examines the effectiveness of sales practice assignments in the Entrepreneurship course on improving students’ business skills. Entrepreneurship learning in higher education often emphasizes theoretical understanding, while many students still experience psychological barriers such as low self-confidence, fear of rejection, and limited ability to apply business concepts in real situations. This research aims to provide empirical evidence on how practical sales activities contribute to the development of students’ entrepreneurial competencies. The study employed a quantitative approach using a pretest–posttest design. The research participants were 40 Economics Education students who were actively involved in sales practice assignments. Data were collected through Likert-scale questionnaires measuring business skills, observation sheets to assess students’ activities during sales practice, and documentation of the learning process. The data were analyzed using a paired t-test to identify differences in students’ business skills before and after the implementation of the sales practice assignment. The findings indicate a significant improvement in students’ understanding of business concepts, communication skills, creativity, and transaction management after participating in the sales practice. Students who were initially shy, passive, or reluctant to engage in entrepreneurial activities demonstrated positive behavioral changes, including increased confidence in offering products, better interaction with customers, and the ability to utilize personal interests or hobbies as potential business opportunities. These results suggest that sales practice assignments provide meaningful experiential learning that bridges theoretical knowledge and real-world application. Therefore, integrating sales practice into entrepreneurship courses is recommended as an effective instructional strategy to enhance students’ business skills and entrepreneurial readiness.
Model Kewirausahaan Terpadu Berbasis Agribisnis dalam Meningkatkan Nilai Tambah Usaha Olahan Susu Lokal Julizar Julizar; Azzahra Gunawan; Yulia Novita; Muhammad Lutfi Hamzah
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.v2i4.7719

Abstract

To increase the added value of local dairy processing companies, this study investigates an integrated agribusiness-based entrepreneurship model. Lassy Dairy Farm, located in Nagari Lasi Tuo, Agam Regency, was the subject of the study, conducted using a descriptive qualitative approach with a case study design. Qualitative analysis was conducted after data were collected through documentation, in-depth interviews, and field observations. The results showed that combining dairy farming and milk processing activities into a single business unit can increase added value through diversification of processed products such as cheese and ice cream and improve supply chain efficiency. However, business development still faces obstacles related to formal partnership elements and expanding market access. According to this study, the competitiveness and sustainability of local dairy processing businesses can be improved through the implementation of an integrated agribusiness-based entrepreneurship model.
ANALISIS FAKTOR YANG MEMPENGARUHI MINAT KEWIRAUSAHAAN MAHASISWA PENDIDIKAN EKONOMI Fitria Naifa Nurul Huda; Suci Wulandari; Yulia Novita; Zetri Rahmat
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.v2i4.7720

Abstract

This study aims to analyze the factors that influence entrepreneurial interest in Economics students. A descriptive quantitative approach was used, with questionnaires distributed to 80 students. The results indicate that entrepreneurial knowledge, social support, and experience participating in entrepreneurial activities positively influence students' interest in starting a business. On the other hand, limited capital and fear of failure are the main obstacles holding students back from entering the business world. The implications of this study emphasize the need to strengthen the practice-based entrepreneurial climate and provide business mentoring facilities in higher education.
Peran Teknologi Digital dalam Peningkatan Kualitas Akuntansi Keuangan di Era 2025: Suatu Tinjauan Literatur Sistematis Asrie Dyah; Alfiany Alim Imro’ah; Mildazani, Mildazani; Sheilla Amanda Putri; Sriayu Saputri Situmeang
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.v2i4.7734

Abstract

Transformasi teknologi digital telah membawa perubahan mendasar dalam praktik akuntansi keuangan di era bisnis modern. Perkembangan kecerdasan buatan (artificial intelligence), big data analytics, cloud computing, dan blockchain mendorong pergeseran proses akuntansi dari sistem manual dan periodik menuju sistem yang terotomatisasi, terintegrasi, dan berbasis data real time. Perubahan ini tidak hanya berdampak pada efisiensi operasional, tetapi juga secara langsung memengaruhi kualitas informasi keuangan yang dihasilkan. Penelitian ini bertujuan untuk menganalisis secara komprehensif peran teknologi digital dalam meningkatkan kualitas akuntansi keuangan, khususnya ditinjau dari aspek relevansi, keandalan, ketepatan waktu, keterbandingan, dan transparansi informasi bagi pengambilan keputusan ekonomi. Metode penelitian yang digunakan adalah systematic literature review dengan menganalisis artikel ilmiah, standar akuntansi internasional, serta laporan institusi profesional dan industri yang relevan selama periode 2020–2025. Hasil kajian menunjukkan bahwa penerapan teknologi digital secara konsisten mampu meningkatkan akurasi pencatatan, mempercepat proses pelaporan keuangan, memperkuat transparansi transaksi, serta meningkatkan keandalan informasi keuangan. Namun demikian, implementasi teknologi digital masih menghadapi tantangan, terutama terkait keterbatasan kompetensi sumber daya manusia, risiko keamanan dan privasi data, serta kesiapan infrastruktur teknologi. Oleh karena itu, penguatan literasi digital, pengembangan kompetensi profesional akuntan, dan dukungan regulasi yang adaptif menjadi faktor kunci keberhasilan transformasi akuntansi keuangan di era 2025.
Desain Sempurna, Layanan Terpadu: Analisis Keunggulan Sistem Informasi Gojek dalam Membentuk Pengalaman Pengguna (Studi Kasus Pada Subjek IN-01) Miranda Adinda Putri; Natasya Aprilia Sugito; Margaretha Maylina S. A. W; Muhammad Rifqi Kholili; Tan Evan Tandiyono
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.v2i4.7745

Abstract

Pertumbuhan pesat platform digital, khususnya super-app seperti Gojek, telah merevolusi cara orang berinteraksi dengan layanan online. Gojek, yang awalnya merupakan aplikasi layanan transportasi, kini telah berkembang menjadi platform multi-layanan yang mencakup pengantaran makanan (GoFood), logistik (GoSend), dan dompet digital (GoPay). Penelitian ini mengkaji pengalaman pengguna (UX) dan desain antarmuka pengguna (UI) Gojek, dengan fokus pada bagaimana elemen-elemen tersebut, bersama dengan faktor keamanan dan kepercayaan, memengaruhi kepuasan dan loyalitas pengguna. Melalui metode penelitian kualitatif, termasuk wawancara mendalam dan observasi partisipatif, penelitian ini menyelidiki pengaruh desain antarmuka Gojek, integrasi layanan, dan fitur keamanan terhadap pengalaman pengguna secara keseluruhan. Penelitian ini mengungkapkan bahwa desain yang intuitif, kemudahan akses, dan fitur keamanan yang komprehensif, seperti pelacakan langsung dan keamanan transaksi, memiliki peran penting dalam membangun kepercayaan dan memastikan kepuasan pengguna. Selain itu, penelitian ini juga menyoroti pentingnya fitur-fitur yang terintegrasi dengan baik dalam meningkatkan kenyamanan sehari-hari, menjadikan Gojek bagian tak terpisahkan dari kehidupan modern. Namun, penelitian ini juga menemukan beberapa area yang perlu diperbaiki, seperti masalah dengan kebijakan top-up minimum untuk dompet digital, keterlambatan layanan, dan ketidakakuratan dalam pelacakan lokasi. Tantangan-tantangan ini menunjukkan potensi perbaikan bagi Gojek dalam menyempurnakan fiturnya untuk melayani pengguna dengan lebih baik. Sebagai kesimpulan, penelitian ini memberikan wawasan yang berharga mengenai peran desain yang berpusat pada pengguna dalam super-app dan menawarkan rekomendasi untuk meningkatkan pengalaman pengguna, kepercayaan, dan loyalitas dalam platform digital seperti Gojek.
Dampak Pelatihan Dan Lingkungan Kerja Fisik Terhadap Kinerja Karyawan Pada PT Bintang Yoga Indonesia Di Jakarta Utara Amelia Putri Nazma; Abdul Rahman Safiih
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.v2i4.7755

Abstract

This study aims to determine the impact of training and physical work environment on employee performance at PT Bintang Yoga Indonesia, North Jakarta, both partially and simultaneously. The research method used in this study is quantitative research. The population in this study consists of employees of PT Bintang Yoga Indonesia, North Jakarta. The sampling method used by the researcher is the saturated sampling method, in which the sample includes all 53 employees of PT Bintang Yoga Indonesia, North Jakarta. The data collection method used is primary data, obtained from the responses of 53 respondents. The results of the study show that training and the physical work environment have a positive and significant impact on employee performance, as indicated by the regression equation Y = 6,610 + 0,596 X1 + 0,283 X2 Training has a partial effect on employee performance at PT Bintang Yoga Indonesia, North Jakarta, as evidenced by t-count > t-table (8.900 > 2.008), further supported by a Sig. value < 0.05 (0.000 < 0.05). Similarly, the physical work environment also has a partial effect on employee performance, proven by t-count > t-table (6.064 > 2.008), and a Sig. value < 0.05 (0.000 < 0.05). Training and physical work environment simultaneously have a significant effect on employee performance at PT Bintang Yoga Indonesia, North Jakarta, as evidenced by F-count > F-table (52.627 > 3.183), which is also supported by a Sig. value < 0.05 (0.000 < 0.05).
KESEIMBANGAN AGREGAT DEMAND (AD)-AGREGAT SUPPLY (AS) Witri Febriani Panggabean; Tri Purnama Sari; Muhammad Alfin; Ahmad Wayudi Zein
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.v2i4.7764

Abstract

This study aims to analyze the equilibrium between aggregate demand (AD) and aggregate supply (AS) as a basis for understanding macroeconomic dynamics, particularly in determining the price level and equilibrium output. The research employs a descriptive quantitative method with a macroeconomic analysis approach, utilizing secondary data such as Gross Domestic Product (GDP), household consumption, investment, government expenditure, exports-imports, inflation, and average wages. The analysis is conducted through modeling AD and AS functions and processing data using graphs and linear regression to identify the equilibrium point and shifts in the curves due to changes in economic factors. The results of this study are expected to provide insights into the interaction between aggregate demand and supply in the economy and serve as a basis for fiscal and monetary policy recommendations to maintain economic stability.

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