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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 424 Documents
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Determinan Pengetahuan Produk Tabungan Dan Kualitas Pelayanan Terhadap Kepuasan Nasabah Pada Bank BPR NBP 12 Serpong Nisa Nurafifah; Sugeng Widodo
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 1 (2026): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i1.9268

Abstract

This study aims to examine how savings product knowledge and service quality impact customer satisfaction at Bank BPR NBP 12, Serpong Branch. The study employed quantitative methods through questionnaire distribution. Data analysis included validity and reliability tests, classical assumption tests, multiple linear regression, correlation tests, determination tests, t-tests, and F-tests using SPSS. The t-test results indicate that the Product Knowledge (X₁) variable has a significance value of 0.020 (<0.05), thus having a positive and significant effect on Customer Satisfaction. The Service Quality (X₂) variable has a significance value of 0.000 (<0.05), indicating a positive and significant effect on Customer Satisfaction and a more dominant variable. The F-test results show a calculated F value of 56.404 with a significance value of 0.000 (<0.05), indicating that Product Knowledge and Service Quality simultaneously have a significant effect on Customer Satisfaction. The R² value of 0.567 indicates that 56.7% of customer satisfaction can be explained by the two variables. Simultaneous testing shows that both variables together have a significant effect on customer satisfaction (sig. 0.000). In short, improving service quality and understanding of savings products can increase customer satisfaction at Bank BPR NBP 12 Serpong Branch    
Pengaruh Kualitas Produk, Platform WhatsApp Business dan Word Of Mouth Terhadap Kepuasan Konsumen (Studi Pada Konsumen Umkm Di Purwokerto Barat, Banyumas, Jawa Tengah) Nabila, Keisya Ayu; Ravindra Safitra Hidayat
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 1 (2026): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i1.9269

Abstract

This study aims to determine the effect of product quality, the WhatsApp Business platform, and Word of Mouth on consumer satisfaction of MSMEs in West Purwok- erto, Banyumas, Central Java. This research employs a quantitative approach with a sample size of 100 respondents. The sampling method used is non-probability sampling with a purposive sampling technique, while the sample size was deter- mined using the Lemeshow formula.Data collection was conducted through ques- tionnaires with a Likert scale, processed using Microsoft Excel 2021 and SPSS ver- sion 26 software. The data analysis techniques include validity and reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis test- ing. The results show that product quality and Word of Mouth variables have a significant effect on consumer satisfaction. Meanwhile, the WhatsApp Business platform variable does not have a significant effect on consumer satisfaction. These findings indicate that consumer satisfaction of MSMEs in West Purwokerto is more influenced by product quality and inter-consumer recommendations rather than the use of digital communication platforms.
Pengaruh Struktur Modal, Likuiditas Dan Efisiensi Operasional Terhadap Kinerja Keuangan Pada PT Surya Citra Media Tbk Periode 2014-2024 Sevty Karina Indika; Hengki Hermawan
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 1 (2026): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i1.9270

Abstract

This study aims to analyze the effect of capital structure, liquidity, and operational efficiency on the financial performance of PT Surya Citra Media Tbk during the period 2014–2024. The independent variables used in this study are the debt to equity ratio, current ratio, and total asset turnover, while the dependent variable is return on assets. This research employs a quantitative approach with a causal associative method to describe data patterns and measure the relationships among variables. The data used are secondary data obtained from company documents and financial statements. The statistical analysis includes classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination test. The results show that partially the debt to equity ratio has a significant effect on financial performance with Tcount 2.737 > Ttable 2.021 and significance 0.029 < 0.05. The current ratio partially has a significant effect on financial performance with Tcount 2.782 > Ttable 2.021 and significance 0.027 < 0.05. The total asset turnover partially has a significant effect on financial performance with Tcount 8.706 > Ttable 2.021 and significance <0.001 < 0.05. Based on the F-test, the debt to equity ratio, current ratio, and total asset turnover simultaneously have a significant effect on the financial performance of PT Surya Citra Media Tbk with Fcount 25.747 > Ftable 2.839 and significance <0.001 < 0.05.      
Pengaruh Gaya Kepemimpinan Dan Komunikasi Terhadap Kinerja Karyawan Pada Klinik Utama Dan Apotek Prima Husada Cinere Depok Ricky Apriyano; Shella Puspita Sari
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 1 (2026): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i1.9271

Abstract

The purpose of this study was to determine the partial and simultaneous influence of leadership and communication styles on employee performance at the Prima Husada Cinere Depok Main Clinic and Pharmacy. This research method used a quantitative description method, with a questionnaire as the data collection technique. The population of the study was 63 employees of the Prima Husada Cinere Depok Main Clinic and Pharmacy. Therefore, the sample in this study was 63 people. Using the saturation technique, a sample of 63 respondents was taken. Data analysis used validity tests, reliability tests, classical assumption tests, multiple regression analysis, multiple correlation coefficient analysis, determination coefficient analysis, and hypothesis testing. There was an influence of leadership style (X1) with a tcount of 10.103 and a significance level of 0.000. Because the tcount was greater than the ttable (10.103 > 2.000) and the significance level was less than 5%, Ha was accepted and H0 was rejected. It can be stated that leadership style (X1) has a significant effect on employee performance (Y). There is an influence of Communication (X2) with a tcount of 12.193 and a significance level of 0.000. Because the tcount is greater than the ttable (12.193 > 2.000) and the significance level is less than 5% (0.000), Ha is accepted and H0 is rejected. It can be stated that Communication (X2) has a significant effect on Employee Performance (Y). There is a significant influence between Leadership Style and Communication on Employee Performance. Based on the analysis results in the table above, namely the ANOVA test, the Fcount value is 421.217 while the Ftable (α 0.05) for n = 60 is 2.76. So, Fcount > Ftable (α 0.05) or 421.217 > 2.76, with a significance level of 0.000 because 0.000 < 0.05, it can be said that Leadership Style (X1), Communication (X2) and together influence Employee Performance (Y).  
Pengaruh Beban Kerja Dan Motivasi Kerja Terhadap Turnover Intention Pegawai Di PT. Pos Indonesia Jakarta Barat (Persero) (Pada Bagian Pengantaran) Agustian Budiarto; Muhammad Gandung
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 1 (2026): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i1.9272

Abstract

Intention of employees at PT Pos Indonesia Jakarta Barat (Persero), specifically in the delivery division. This research employed a quantitative associative approach using a survey method. Data were collected through questionnaires distributed to 50 delivery employees and analyzed using multiple linear regression with SPSS version 31. The results indicate that Workload has a positive and significant effect on Turnover Intention, with a regression coefficient of 0.402 and a significance value of < 0.001. Meanwhile, Work Motivation does not have a significant partial effect on Turnover Intention, with a significance value of 0.196 (> 0.05). Simultaneously, Workload and Work Motivation significantly influence Turnover Intention, with a coefficient of determination (R²) of 0.526, indicating that 52.6% of the variation in Turnover Intention is explained by the model, while the remaining percentage is influenced by other factors outside this study. Therefore, proper workload management plays a crucial role in reducing employee turnover intention.  
HUBUNGAN INFLASI, PERTUMBUHAN LABA DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM PADA PT GARUDA INDONESIA (PERSERO) TBK PERIODE 2013-2024 Dessy Naomy Andhiny Hutagalung; Yulian Bayu Ganar
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 1 (2026): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i1.9274

Abstract

Abstract.  This study aims to analyze the effect of inflation, profit growth, and company size on stock returns of PT Garuda Indonesia (Persero) Tbk during the period 2013–2024. This study uses a quantitative approach with secondary data obtained from the company's financial statements and inflation data published by the Central Bureau of Statistics. The analysis method used is multiple linear regression. Hypothesis testing is carried out through the Pearson product moment test to determine the relationship between independent variables and the dependent variable. The results of the study indicate that inflation has no relationship with stock returns of PT Garuda Indonesia (Persero) Tbk as indicated by the calculated r value of 0.132 (<r table 0.5760). Profit growth also has no relationship with stock returns as indicated by the calculated r value of 0.143 (<r table 0.5760), which indicates that changes in company profits have not been a primary consideration for investors in determining the level of stock returns. And, the size of the company measured by total assets has no relationship to stock returns with a calculated r value of -0.111 (< t table 0.5760), so that the size of the company's assets does not directly reflect the company's ability to provide returns to investors.
PENGARUH CAPITAL INTENSITY, PERTUMBUHAN PENJUALAN DAN INTENSITAS PERSEDIAAN TERHADAP AGRESIVITAS PAJAK Peliaman Gulo; Tati Rosyati
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 1 (2026): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i1.9276

Abstract

This study aims to analyze the effect of Capital Intensity, Sales Growth, and Inventory Intensity on Tax Aggressiveness. This research was conducted by analyzing the financial reports of companies in the Property and Real Estate sector listed on the Indonesia Stock Exchange for the period 2018 to 2022. The sample used in this study were 9 companies in the Property and Real Estate sector listed on the Indonesia Stock Exchange for the period 2018 to 2022 using purposive sampling technique. The data used in this study is secondary data in the form of financial reports from each company that has been sampled. The variables used in this study are Capital Intensity (X1) as the first independent variable, Sales Growth (X2) as the second independent variable, and Inventory Intensity (X3) as the third independent variable, and Tax Aggressiveness (Y) as the dependent variable. The panel data regression method is used as the research methodology in this study. The analysis of the results of this study uses the Eviews 12 Student Version Lite software. The results of this study show that the best model is the Fixed Effect Model (FEM). The results of this study show that Capital Intensity partially affects tax aggressiveness, Sales Growth partially has no effect on tax aggressiveness, and Inventory Intensity partially has no effect on tax aggressiveness. Simultaneously, Capital Intensity, Sales Growth, and Inventory Intensity affect tax aggressiveness.  
PENGARUH SELF-EFFICACY DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI PADA KANTOR KECAMATAN PAMULANG KOTA TANGERANG SELATAN Ade Maulana Saputra; Maghfiroh Yanuarti
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 1 (2026): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i1.9278

Abstract

Abstract.  This study aims to analyze the effect of Self-Efficacy (X1) and Work Discipline (X2) on Employee Performance (Y) at the Pamulang District Office, South Tangerang City. The research uses a quantitative approach with a cross-sectional design. Data were collected through a Likert-scale questionnaire distributed to 88 employee respondents. Data analysis techniques include classical assumption tests, partial simple linear regression, multiple linear regression, correlation coefficient (r), and coefficient of determination (R²) using SPSS version 25.Partial regression test results prove that Self-Efficacy has a positive and significant effect on performance (t = 5.455; Sig. = 0.000 < 0.05), and Work Discipline also has a positive and significant effect on performance (t = 2.777; Sig. = 0.007 < 0.05). Simultaneously, both independent variables have a significant effect on Employee Performance (F = 37.571; Sig. = 0.000 < 0.05) with R = 0.685 and R² = 0.469, indicating that 46.9% of performance variation can be explained by Self-Efficacy and Work Discipline, while 53.1% is influenced by other factors outside the model. The regression model is declared free from multicollinearity (VIF = 1.400) and heteroskedasticity (Glejser Sig. X1 = 0.089; X2 = 0.957 > 0.05). The study concludes that strengthening employee belief in personal capability (Self-Efficacy) and consistent enforcement of work discipline significantly improve employee performance at the Pamulang District Office. Leadership support and rule-based disciplinary supervision are recommended to reinforce organizational performance. Abstract.  This study aims to analyze the effect of Self-Efficacy (X1) and Work Discipline (X2) on Employee Performance (Y) at the Pamulang District Office, South Tangerang City. The research uses a quantitative approach with a cross-sectional design. Data were collected through a Likert-scale questionnaire distributed to 88 employee respondents. Data analysis techniques include classical assumption tests, partial simple linear regression, multiple linear regression, correlation coefficient (r), and coefficient of determination (R²) using SPSS version 25.Partial regression test results prove that Self-Efficacy has a positive and significant effect on performance (t = 5.455; Sig. = 0.000 < 0.05), and Work Discipline also has a positive and significant effect on performance (t = 2.777; Sig. = 0.007 < 0.05). Simultaneously, both independent variables have a significant effect on Employee Performance (F = 37.571; Sig. = 0.000 < 0.05) with R = 0.685 and R² = 0.469, indicating that 46.9% of performance variation can be explained by Self-Efficacy and Work Discipline, while 53.1% is influenced by other factors outside the model. The regression model is declared free from multicollinearity (VIF = 1.400) and heteroskedasticity (Glejser Sig. X1 = 0.089; X2 = 0.957 > 0.05). The study concludes that strengthening employee belief in personal capability (Self-Efficacy) and consistent enforcement of work discipline significantly improve employee performance at the Pamulang District Office. Leadership support and rule-based disciplinary supervision are recommended to reinforce organizational performance.
ANALISIS PENERAPAN APLIKASI CORETAX DALAM PROSES ADMINISTRASI PERPAJAKAN DI BALAI BESAR PENGUJIAN MINERAL DAN BATUBARA (BBPMB) TEKMIRA KOTA BANDUNG Renti Mahtopani; Yusni Nuryani
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 1 (2026): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i1.9284

Abstract

.This study aims to analyze the implementation of the CoreTax application in the tax administration process at the Balai Besar Pengujian Mineral dan Batubara (BBPMB) tekMIRA in Bandung. The background of this research is the increasing demand for digital-based tax administration systems to improve efficiency, data accuracy, and integration of tax management in government institutions. This study uses a descriptive qualitative approach. Data were collected through interviews, observations, and documentation involving employees in the finance and tax administration divisions who directly use the CoreTax system. The findings indicate that the implementation of CoreTax contributes to improving the efficiency of tax administration by reducing manual processes, minimizing the use of physical documents, and accelerating tax reporting procedures. The system also supports better data accuracy through digital recording and validation features and enables the integration of tax data into a centralized platform. However, several challenges were identified, including system errors, unstable network access, and limited user understanding of certain application features. These challenges indicate that although CoreTax has significant potential to improve tax administration performance, optimization of system stability and user competence is still required. The findings provide practical implications for improving digital tax administration systems in government institutions.
Pengaruh Komunikasi dan Lingkungan Kerja Fisik Terhadap Kinerja Pegawai pada Kantor Dinas Sosial Kota Depok Yuni Triana; Andi Sopandi
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 1 (2026): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i1.9301

Abstract

The purpose of this study is to determine the Influence of Communication and Physical Work Environment on Employee Performance at the Depok City Social Service. Both partially and simultaneously. The research method used in this study is quantitative research. The population used in this study is Depok City Social Service Employees. The sampling method used by the author in this study is the saturated sample method, where the sample is an employee of the Depok City Social Service. which amounted to 54 Employees. The data collection method used in this study is primary data. The primary data taken was the data on the answers from the respondents totaling 54 respondents. The results of this study show that Communication while working has a partial effect on the performance of employees at the Depok City Social Service Office which is evidenced by the tcal value of > ttable or (99.126 > 2.007) This is also strengthened by the value of Sig. < 0.05 or (0.026< 0.05). The Physical Work Environment also partially affects the performance of employees at the Depok City Social Service Office which is evidenced by the tcal value of > ttable or (10.092 > 2.007) This is also strengthened by the value of Sig. < 0.05 or (0.026 < 0.05). Communication and physical work environment have a simultaneous effect on employee performance at the Depok City Social Service Office as evidenced by the value of Fcal > Ftabel or (59.939 > 3.179), this is also strengthened by the value of Sig. < 0.05 or (0.026 < 0.05).

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