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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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Peran Fitur - fitur pada Shopee dalam Kecanduan Belanja GEN Z Putri Yasmine Aurora; Yesada Eka Kusuma Wardani; Sadewa Dimas Prasetyo; Ferryawan Wibisono Pamungkas; 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.v2i4.7789

Abstract

Perkembangan teknologi digital mendorong meningkatnya penggunaan e-commerce di Indonesia, salah satunya Shopee yang menjadi platform belanja paling populer di kalangan Generasi Z. Berbagai fitur seperti flash sale, gratis ongkir, cashback, notifikasi promo, ShopeePay, dan ShopeePayLater dirancang untuk menciptakan pengalaman belanja yang cepat, menarik, dan intens. Namun, kemudahan tersebut berpotensi menimbulkan perilaku konsumtif hingga kecanduan belanja, terutama pada Gen Z yang dikenal sangat responsif terhadap stimulus digital dan tren media sosial. Penelitian ini bertujuan untuk menganalisis peranan fitur-fitur Shopee dalam memicu kecanduan belanja pada mahasiswa Generasi Z, khususnya mahasiswa Universitas 17 Agustus 1945 Surabaya. Penelitian ini menggunakan pendekatan teoritis mengenai e-commerce, shopping addiction, dan karakteristik Generasi Z untuk memahami bagaimana mekanisme promosi digital, kemudahan transaksi, serta pendekatan psikologis dalam aplikasi dapat memengaruhi perilaku konsumsi. Hasil yang diharapkan dari penelitian ini adalah memberikan gambaran menyeluruh mengenai proses terbentuknya kecanduan belanja digital serta menjadi dasar dalam peningkatan literasi finansial agar generasi muda mampu berbelanja secara lebih rasional dan bijak di era digital.
Komunikasi Terbuka, Rahasia PT Spindo Ciptakan Lingkungan Kerja Nyaman Joandsa Noor Afry; Abdullah Kafa Bihi; Hafizh Rafi Argani; Achmad Dida Saputra; 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.v2i4.7790

Abstract

This study examines the role of communication openness in enhancing employee job satisfaction at PT Spindo Surabaya, a leading steel pipe manufacturer in Indonesia. Using a qualitative approach, the research was conducted over two months through in-depth observation and interviews with two key informants: a regular employee and a chief/foreman. The findings indicate that open communication significantly contributes to a positive work environment, improves teamwork, accelerates problem resolution, and fosters trust and psychological safety. Open communication also encourages innovation, increases employee involvement in decision-making, and boosts motivation. However, challenges such as miscommunication and employees' reluctance to speak openly were identified. Leadership plays a crucial role in cultivating an inclusive and open communication climate. Overall, open communication between supervisors and subordinates is a vital foundation for building an adaptive, innovative, and employee-centric organizational culture at PT Spindo Surabaya
PERAN AKUNTANSI DALAM MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS ORGANISASI: SYSTEMATIC LITERATURE REVIEW Asri Ningsih Pertiwi; Semiwati Semiwati; All Ya Rusda Permatasari; Niken Widatiningsih; Nurung Nurung; Muhammad Jalaludin
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.v2i4.7798

Abstract

Transparency and accountability are fundamental principles in organizational governance that have received increasing attention due to rising stakeholder demands and the growing complexity of the organizational environment. Accounting plays a strategic role as an instrument for providing reliable financial information to support both principles, in both the public and private sectors. This study aims to comprehensively examine the role of accounting in enhancing organizational transparency and accountability through the Systematic Literature Review (SLR) approach. The research method follows the PRISMA 2020 guidelines by analyzing reputable scholarly articles published between 2015 and 2025. The selection process involved stages of identification, screening, eligibility, and inclusion, resulting in 18 articles that met the research criteria. The synthesis of the literature indicates that the implementation of accounting standards, such as IFRS and accrual-based Government Accounting Standards, consistently contributes positively to improving the quality of financial reporting, information disclosure, and organizational accountability mechanisms. In addition, the digitization of accounting and financial reporting systems strengthens oversight and increases information accessibility for stakeholders. However, the effectiveness of accounting's role still faces various challenges, particularly related to human resource competence, organizational culture, and technological infrastructure readiness. This study provides a theoretical contribution to the development of accounting-based governance research, as well as practical implications for organizations, regulators, and policymakers in strengthening transparency and accountability.
Strategi Bertahan UMKM Kopi Keliling di Tengah Persaingan Coffee Shop Modern Aprilia, Zainarti Zainarti; Deswita Lestari Batubara; Elma Fiisma Dalimunthe; Habima Perdana Kusumah
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.v2i4.7799

Abstract

Penelitian ini bertujuan untuk menganalisis strategi bertahan yang dilakukan oleh pelaku UMKM kopi keliling di medan tepatnya di dekat kampus Sutomo dalam menghadapi persaingan pasar modern. UMKM kopi keliling di daerah ini masih mengandalkan metode pemasaran dan produksi yang bersifat kekinian, namun tetap mampu mempertahankan eksistensinya di tengah gempuran pasar modern yang semakin kompetitif. Jenis penelitian yang digunakan adalah penelitian lapangan dengan pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi terhadap pelaku UMKM. Data dianalisis dengan mengacu pada dua fokus utama strategi bertahan, yaitu di bidang manajemen pemasaran dan manajemen produksi, serta kendala yang dihadapi dalam penerapannya. Hasil penelitian menunjukkan bahwa strategi bertahan di bidang pemasaran meliputi mempertahankan harga yang terjangkau, memperluas jaringan konsumen, dan menjaga hubungan baik dengan pelanggan. Sementara di bidang produksi, strategi yang dilakukan meliputi mempertahankan cita rasa khas kopi lokal, menyesuaikan kapasitas produksi dengan permintaan, serta menggunakan teknik berjualan di gerobak yang konsisten. Kendala yang dihadapi antara lain banyaknya kompetitor kopi keliling.Temuan ini menegaskan bahwa konsistensi kualitas, hubungan sosial yang baik, dan adaptasi terhadap pasar menjadi faktor kunci keberlangsungan UMKM kopi keliling di Medan.
ANALISIS STRATEGI PEMASARAN DAN FAKTOR KEBERHASILAN USAHA UMKM KOPI KELILING JOERAGAN DI MEDAN Zainarti Zainarti; Tia Aprilia; Witri Febriani Panggabean; Tri Purnama Sari; Zidan Choiril Akmal
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.v2i4.7808

Abstract

This study aims to analyze the marketing strategy and identify factors influencing the success of the Kopi Keliling Joeragan SME in Medan. The increasingly competitive coffee beverage maintain and increase sales. The research method used is descriptive qualitative through interviews with the business worker, field observations, and supporting documentation. The results show that the marketing strategy implemented includes the implementation of the marketing mix (product, price, place, promotion), menu innovation, competitive pricing, strategic location selection, and the use of social media as a promotional tool. In addition, business success factors are influenced by product quality, service, operational management, customer loyalty, and the ability to adapt to market trends. This study provides recommendations for improving marketing effectiveness through optimizing digital marketing, expanding marketing routes, and periodically evaluating service quality. business demands that every business owner implement effective marketing strategies to
LITERATURE REVIEW: TANTANGAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI BERBASIS CLOUD DI ERA DIGITAL (2020–2025) M. Ramadhani Saputra; Arisky Andrinaldo; Sunika Sunika; Dwi Wulandari
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.v2i4.7815

Abstract

This literature review examines the challenges of implementing cloud-based accounting information systems (AIS) in the digital era during 2020–2025. The study systematically analyzes open-access scholarly articles from multiple databases, focusing on technical, organizational, regulatory, security, and external factors that affect cloud accounting adoption. Findings indicate that integration with legacy systems, data security and privacy concerns, limited digital skills among human resources, regulatory differences, and vendor dependency are the main barriers. Despite these challenges, cloud accounting provides significant benefits, including operational cost efficiency, real-time access to data, scalability, and automated integration with business processes. The review highlights the need for strategic change management, proper staff training, and robust security policies to ensure successful implementation. Furthermore, gaps in empirical research, especially in developing countries and long-term effectiveness studies, present opportunities for future research.
Strategi Manajemen Risiko Kredit Dalam Pembiayaan Umkm Dari Bank Syariah : Studi Kasus Bank Syariah Indonesia Kc Surabaya Jemur Handayani Nur Diana; Syarif Thayib
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.v2i4.7818

Abstract

This study aims to analyze the credit risk management strategies implemented by Bank Syariah Indonesia (BSI) in financing Micro, Small, and Medium Enterprises (MSMEs). Credit risk remains one of the primary challenges in Islamic banking, as the profit-sharing system tends to increase the likelihood of non-performing financing (NPF). Using a qualitative approach with a case study design, data were collected through in-depth interviews with risk managers, credit analysts, and MSME actors, as well as through documentation of BSI’s risk management policies and annual reports. Thematic analysis was employed to identify patterns within the applied risk-mitigation strategies. The findings reveal that BSI adopts various approaches to reduce credit risk, including sharia-based business feasibility assessments, collaboration with microfinance institutions such as Baitul Maal wa Tamwil (BMT), and the optimization of monitoring and collection systems. The effectiveness of these strategies is influenced by internal factors—such as the quality of credit risk analysis—and external factors, including global economic conditions and regulatory changes. Overall, a comprehensive understanding of credit risk dynamics in MSME financing enables BSI to develop more effective mitigation policies. This study provides valuable insights for stakeholders in the Islamic banking sector in improving access to MSME financing, strengthening bank profitability, and maintaining the stability of Indonesia’s Islamic financial system.
PERAN ANGGARAN KAS DALAM MENJAGA LIKUIDITAS PERUSAHAAN JANGKA PENDEK Uci Andriani; Aninda Karina Azzahra; Nila Fauziah Napitupulu
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.v2i4.7822

Abstract

This study examines the role of cash budgeting in maintaining short-term company liquidity. The primary objective is to analyze how planning and managing cash budgets can enhance liquidity stability and prevent liquidity risk. The methodology employs a literature review from various academic sources and company practices, utilizing a qualitative analysis approach. The findings indicate that effective cash budgeting enables accurate cash flow forecasting, resource optimization, and reduction of short-term financial uncertainties. Disciplined and planned cash management has been shown to improve a company’s ability to meet short-term obligations on time while strengthening overall financial position. These results highlight the strategic importance of cash budgeting as a vital tool in liquidity management.
Pengaruh Perencanaan Keuangan terhadap Keberhasilan Wirausahaan Rama Yanti; Meilina Wiryanada; Yulia Novita; Al Iqram Septari
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.v2i4.7824

Abstract

This study aims to analyze the influence of financial planning on the business success of young entrepreneurs. Financial planning plays a vital role in guiding entrepreneurs in allocating resources, determining spending priorities, projecting future financial conditions, and minimizing financial risks. Many young entrepreneurs face difficulties in maintaining business stability due to limited experience in managing budgets, controlling cash flow, and making strategic financial decisions. This research employs a quantitative approach using a survey method with a structured questionnaire distributed to young entrepreneurs from various business sectors. The collected data were processed using multiple linear regression to examine the magnitude of the effect of budget planning, cash flow control, and financial forecasting on business performance. The results show that financial planning has a significant and positive effect on business success, where better planning encourages improved operational efficiency, profit growth, and business continuity. This finding implies that young entrepreneurs must develop structured financial planning skills to improve their competitive advantage. This study highlights that financial planning is not only a technical activity but also a strategic tool that determines long term business sustainability.
Strategi Pemasaran Minuman Es.Te.La Pada Umkm Minuman Kekinian Kota Medan Jalan IAIN Zainarti; Hariel Hardiansyah Hasibuan; Ika Wahyu Indriani Ningsih; Indah Amelia
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.v2i4.7836

Abstract

Penelitian ini bertujuan untuk menganalisis strategi pemasaran Minuman Es.Te.La pada UMKM minuman kekinian dengan fokus pada bauran pemasaran (4P): produk, harga, tempat, dan promosi. Hasil penelitian menunjukkan bahwa daya tarik utama Es.Te.La terletak pada inovasi rasa, penentuan harga terjangkau, serta penggunaan platform digital sebagai sarana promosi utama. Selain itu, lokasi penjualan yang dekat dengan area kampus, sekolah dan perumahan meningkatkan jangkauan konsumen secara signifikan. Strategi pemasaran yang terintegrasi terbukti mampu meningkatkan brand awareness, minat beli, dan loyalitas pelanggan. Temuan ini menegaskan bahwa UMKM minuman kekinian perlu mengoptimalkan diferensiasi produk dan pemasaran digital untuk bertahan dalam persaingan yang semakin kompetitif.

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