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Contact Name
Hendri Rasminto
Contact Email
jaemofficer@gmail.com
Phone
+6289669609417
Journal Mail Official
hendri@kampusakademik.co.id
Editorial Address
Jl.Pedurungan Kidul IV Semarang
Location
Kota semarang,
Jawa tengah
INDONESIA
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
ISSN : 30629586     EISSN : 30627974     DOI : https://doi.org/10.61722/jaem.v1i2.1512
Core Subject : Economy, Science,
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
Articles 476 Documents
Mengungkap Peran Komunikasi Tim dalam Meningkatkan Efektivitas Tim: Literature Review Sumiok, Maisye Angelina; Ari Rifaldi; Laila Nur Aisah; Aly Al Rasyid; Najwa Diani Pajriyanti; Rafli Putra Pratama; Ridlwan Muttaqin
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 2 (2026): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i2.9981

Abstract

Team communication is a crucial element that serves as the main foundation in shaping team effectiveness across various organizational contexts, ranging from conventional work teams to virtual teams in the digital era. This literature Review reveals the role of team communication through an in-depth analysis of 20 peer-Reviewed scientific journals from national and international sources published between 2015 and 2024. This approach highlights how effective communication not only facilitates information exchange but also builds trust, cohesion, and optimal team performance. Specifically, this Review discusses the definition of team communication, its main objectives such as task coordination and conflict resolution, its benefits including increased productivity and innovation, common barriers such as cultural differences and technological limitations, as well as improvement strategies such as the use of digital tools and psychological safety training. The results show that well-managed team communication can significantly enhance team effectiveness based on findings from various studies. Practical implications include recommendations for managers to integrate communication as a strategic priority, while future research suggestions focus on the context of post-pandemic hybrid teams.
PENGANTAR HUKUM PAJAK SERTA ATURAN DAN REGULASI YANG BERLAKU Rizki Khoiril Waladi Siahaan; Dea Salsabila
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 2 (2026): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i2.10032

Abstract

The purpose of this study is to examine the role of tax law in the Indonesian tax system, with a focus on its fundamental ideas, purposes, place in the legal system, and relevant laws and regulations. Using secondary data gathered from a literature review, normative legal research with a legislative and conceptual perspective is the methodology employed. According to the study's findings, tax legislation serves as both the legal basis for tax collection and a tool for promoting equity, legal certainty, and taxpayer compliance. Although tax law is a part of public law in Indonesia, it is intimately related to criminal and civil law. From the constitution to technical rules like Ministerial Decrees (PMK) and Director General's Decrees (Perdirjen), tax laws in Indonesia are organised hierarchically. Additionally, taxpayers are protected by legal remedies including objections and appeals. Tax law has also been demonstrated to have a major impact on taxpayer compliance levels through greater public legal awareness, law enforcement, and regulatory clarity
PENGARUH RETURN ON ASSETS (ROA), RETURN ON EQUITY (ROE) DAN NET PROFIT MARGIN (NPM) TERHADAP PERTUMBUHAN LABA PT ASTRA INTERNASIONAL Tbk TAHUN 2015-2025 Santoso, Muhammad Agung; Listyani, Indah; Prasasti, Karari Budi
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 2 (2026): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i2.10034

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Return On Assets (ROA), Return On Equity (ROE), dan Net Profit Margin (NPM) terhadap pertumbuhan laba pada PT Astra Internasional Tbk periode 2015–2025. Penelitian menggunakan metode kuantitatif dengan data sekunder berupa laporan keuangan dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial ROA, ROE tidak berpengaruh signifikan terhadap pertumbuhan laba, sedangkan NPM berpengaruh signifikan terhadap pertumbuhan laba. Namun ROA, ROE, NPM secara simultan berpengaruh. Kesimpulannya, rasio profitabilitas berperan terhadap pertumbuhan laba jika dilihat secara bersama-sama.
ANALISIS RASIO LIKUIDITAS DAN PROFITABILITAS PADA KINERJA KEUANGAN PT MARK DYNAMICS INDONESIA TBK YANG TERDAPAT DIBURSA EFEK INDONESIA (BEI) Rahmawati, Nur; Puji Muniarty
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 2 (2026): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i2.10039

Abstract

This study aims to analyze liquidity and profitability ratios on the financial performance of PT Mark Dynamics Indonesia Tbk for the period 2019–2023. The method used is descriptive analysis with a quantitative approach, using secondary data obtained from the company’s financial statements published on the Indonesia Stock Exchange (IDX).The variables analyzed include liquidity ratios (Current Ratio and Quick Ratio) and profitability ratios (Return on Assets and Return on Equity). The results indicate that the company’s liquidity condition is relatively stable, although fluctuations occurred during the COVID-19 pandemic. Profitability ratios showed a declining trend in 2020 but gradually improved in the following years.This study provides an overview of the company's financial performance based on financial ratios,. which can be used as a reference for investors and management in decision-making.
PENGARUH STRUKTUR MODAL TERHADAP PROFITABILITAS PADA PT XL AXIATA TBK Rahmawati, Rahmawati; Puji Muniarty
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 2 (2026): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i2.10040

Abstract

This study aims to analyze the effect of capital structure on profitabilitay at PT XL Axiata Tbk. Capital structure in this study is measured uding Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR), while profitability is measured using Return on Assets (ROA) and Return on Equity (ROE). The research method used is a quantitative methodwith descriptive and assosiative approaches. The data used are secondary data obtained from the financial statements of PT XL AXIATA Tbk during the 2018-2023 period. The data analysis techniques include descrptive analysis, multiple linear regression analysis, and classical assumption test consisting of normality, multicollinearity, heteroscedasticity, and autocorrelation test. The results of this study indicate that capital structure has a significant effect on company profitability. A decrease in DER and DAR reflects a reduction in the company’s dependence on debt, which can rduce interest expenses and financial risk. This coundition has a positive impact on incresing profitabiliy, as indicated by the increase in ROA and ROE values. These findingss are consistent with previous studies which state that capital strucure plays an important role in determining company financial performance. Therefore, companies are expected to manage their capital structure optimally to improve profitability and maintain financial stability.
ANALISIS PERBANDINGAN DEBT TO EQUITY RATIO DAN CURRENT RATIO PADA PT. TELEKOMUNIKASI INDONESIA TBK DAN PT INDOSAT TBK TAHUN 2015-2024 Saputra, Egis; Puji Muniarty
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 2 (2026): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i2.10046

Abstract

The purpose of this study is to analyze and compare the Debt to Equity Ratio (DER) and Current Ratio (CR) of PT Telkom Indonesia (Persero) Tbk and PT Indosat Tbk during the 2015–2024 period. This study employed a quantitative method with a comparative descriptive approach. The data used were annual financial statements obtained from the official websites of the companies. Data analysis techniques included descriptive statistics, Shapiro-Wilk normality test, and independent sample t-test using IBM SPSS Statistics 26. The results indicate that PT Indosat Tbk has a higher DER than PT Telkom Indonesia Tbk, while PT Telkom Indonesia Tbk has a higher and more stable CR than PT Indosat Tbk. The independent sample t-test results show significant differences in DER and CR between the two companies during the study period.
PENGARUH CAPITAL ADEQUACY (CAR) TERHADAP PROFITABILITAS YANG DI UKUR DENGAN RETURN ON ASSET (ROA) PADA PT BANK DANAMON Alffarizzi, Tauffik; Puji Muniarty
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 2 (2026): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i2.10054

Abstract

Abstract This study aims to analyze the effect of the capital ratio on profitability, as measured by Return on Assets (ROA), at PT Bank Danamon. The capital ratio is an important indicator in assessing a bank's health, particularly in facing the risk of loss. This study used quantitative methods with secondary data in the form of financial reports. The analysis technique used was simple linear regression. The results indicate that the capital ratio has a positive effect on ROA. This suggests that a higher capital ratio increases a bank's ability to generate profits.
PENGARUH DISIPLIN KERJA DAN BUDAYA ORGANISASI TERHADAP PRODUKTIVITAS KERJA PEGAWAI PADA KANTOR CAMAT MATARAM Alhamida, Herlina; Sri Wahyulina
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 2 (2026): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i2.10070

Abstract

This study aims to analyze the influence of work discipline and organizational culture on employee productivity at the Mataram Subdistrict Office. This study employs a quantitative approach using a census method involving all 70 employees. Data collection techniques included questionnaires, interviews, and documentation, while data analysis utilized multiple linear regression with the aid of SPSS. The results indicate that work discipline has a positive and significant effect on employee productivity (β = 0.615; t = 10.067; p < 0.05). Organizational culture also has a positive and significant effect on employee productivity (β = 0.386; t = 6.322; p < 0.05). Simultaneously, work discipline and organizational culture have a significant effect on employee productivity (F = 378.685; p < 0.05). The coefficient of determination (R² = 0.919) indicates that 91.9% of the variation in employee productivity can be explained by work discipline and organizational culture, while 8.1% is influenced by other factors outside the research model. These findings confirm that work discipline is the dominant factor in improving employee productivity, followed by organizational culture, which further reinforces work behavior. Therefore, strengthening discipline and consistently internalizing organizational culture are important strategies for improving performance and the quality of public services at the Mataram Subdistrict Office.
LITERATUR REVIEW: PENGARUH RATING TOKO DAN JUMLAH PENGIKUT TERHADAP KEPERCAYAAN KONSUMEN PADA MARKETPLACE Desferando Desferando; Desi Ratnasari; Irvan Rolyesh Situmorang
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 2 (2026): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i2.10098

Abstract

In the rapidly evolving digital economy ecosystem of Indonesia, consumer behavior in marketplace transactions has undergone a significant paradigm shift from physical assessment to digital reputation-based evaluation. This literature review article aims to conduct an in-depth and comprehensive analysis of how store rating and number of followers function as crucial instruments in shaping consumer trust that ultimately leads to purchasing decisions. Using a library research method exploring ten national scientific journals from 2021 to 2025, this study synthesizes various relevant empirical findings. The literature review consistently shows that store ratings are a highly reliable predictor of service quality, while the number of followers serves as an indicator of popularity and social validation. Both elements, partially and simultaneously, have a positive and significant influence in mitigating risk perception and building strong consumer trust, which ultimately determines the success of purchasing decisions on increasingly competitive e-commerce platforms.
PENGARUH KEPUASAN KERJA, KOMITMEN ORGANISASI, DAN BUDAYA ORGANISASI TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) PADA PEGAWAI PT. PLN NUSA DAYA SUMBAWA Arum, Febriyanti; Muttaqillah Muttaqillah
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 2 (2026): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i2.10135

Abstract

This study aims to analyze the effect of job satisfaction, organizational commitment, and organizational culture on Organizational Citizenship Behavior (OCB) among employees of PT. PLN Nusa Daya Sumbawa. The research employed a quantitative approach using a simple random sampling technique, involving 54 respondents from a total population of 115 employees. Data were collected through questionnaires, interviews, and documentation, and analyzed using multiple linear regression with the assistance of SPSS.The results indicate that job satisfaction has a positive and significant effect on OCB (β = 0.301; t = 2.863; p < 0.05). Organizational commitment also has a positive and significant effect (β = 0.290; t = 2.266; p < 0.05). Organizational culture has a positive and significant effect on OCB (β = 1.371; t = 11.971; p < 0.05). Simultaneously, all variables have a significant effect on OCB (F = 95.389; p < 0.05). The coefficient of determination (R² = 0.851) indicates that 85.1% of the variation in OCB is explained by these variables, while the remaining 14.9% is influenced by other factors. These findings confirm that organizational culture is the most dominant factor, followed by job satisfaction and organizational commitment. Therefore, strengthening organizational culture as well as improving job satisfaction and employee commitment are important strategies to promote extra-role behavior and enhance organizational effectiveness.