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INDONESIA
Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia(JEAMI)
Published by SEAN INSTITUTE
ISSN : -     EISSN : 29640385     DOI : https://doi.org/10.58471
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) adalah jurnal di bidang Ekonomi, Akuntansi dan Manajemen dengan ruang lingkup Ekonomi Bisnis, E-bisnis, Perilaku Konsumen, Kewirausahaan, Keuangan, Kebijakan Publik, Manajemen Sumber Daya Manusia, Perilaku Organisasi, Manajemen Pemasaran, Kualitas Layanan, Manajemen, Manajemen Inovasi Produk, Manajemen Produksi dan Operasional, Manajemen Strategi, Manajemen Keuangan, Perilaku Keuangan, Akuntansi Keuangan, Akuntansi Sektor Publik, Akuntansi Manajemen, Audit dan Tata Kelola Perusahaan, Akuntansi Perbankan, Sistem Informasi Akuntansi, Pendidikan Akuntansi, Perpajakan, Pasar Modal dan bidang yang berhubungan
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 63 Documents
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Pengaruh Strategi Pemasaran Online Terhadap Keputusan Pembelian Konsumen Elisabet, Elisabet
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 3 No. 01 (2024): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI), November 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/jeami.v3i01.598

Abstract

Penelitian ini mengeksplorasi dampak strategi pemasaran online, termasuk media sosial, iklan digital, konten pemasaran, dan optimisasi mesin pencari, terhadap perilaku dan keputusan pembelian konsumen. Melibatkan 500 responden dengan pendekatan kuantitatif, studi ini mengungkapkan hubungan positif yang kuat antara interaksi merek dengan konsumen di media sosial dan kepercayaan konsumen terhadap merek. Personalisasi iklan digital dan strategi retargeting terbukti meningkatkan intensi pembelian, sementara konten pemasaran informatif dan optimisasi mesin pencari membangun kepercayaan dan memengaruhi keputusan pembelian. Implikasi teoritis menyoroti pentingnya interaksi autentik dengan konsumen, sementara implikasi praktis menekankan keterlibatan aktif di media sosial, personalisasi iklan digital, dan investasi dalam konten berkualitas dan optimisasi mesin pencari. Meskipun memberikan wawasan berharga, penelitian mendatang disarankan untuk mengeksplorasi faktor demografis dan mengadopsi pendekatan longitudinal guna memahami perubahan perilaku konsumen seiring waktu dan teknologi. Pemahaman mendalam ini memungkinkan perusahaan merancang kampanye pemasaran online yang lebih efektif, meningkatkan keterlibatan konsumen, dan memperoleh keunggulan kompetitif di pasar yang terus berkembang ini.
Manajemen Risiko Dalam Proyek Konstruksi: Evaluasi Dan Pengembangan Model Yuli Tinambunan
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 3 No. 01 (2024): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI), November 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/jeami.v3i01.599

Abstract

Manajemen risiko dalam proyek konstruksi merupakan aspek kritis yang memerlukan perhatian serius dari para pemangku kepentingan. Setiap proyek konstruksi memiliki potensi risiko yang dapat mempengaruhi kelancaran, kualitas, dan keselamatan proyek tersebut. Evaluasi dan pengembangan model manajemen risiko menjadi suatu kebutuhan mendesak untuk meminimalkan dampak negatif yang mungkin terjadi. Penelitian ini bertujuan untuk mengevaluasi berbagai model manajemen risiko yang telah ada, serta mengembangkan model yang sesuai dengan karakteristik dan kebutuhan proyek konstruksi. Metode penelitian yang digunakan adalah studi kepustakaan, yang melibatkan pengumpulan dan pengolahan data dari berbagai literatur yang relevan dengan manajemen risiko proyek konstruksi. Hasil penelitian ini mengungkapkan beberapa temuan kunci, antara lain, langkah-langkah identifikasi risiko, analisis risiko, perencanaan respons risiko, pengendalian risiko, dan evaluasi serta pengembangan model. Identifikasi risiko melibatkan pemahaman mendalam tentang lingkup proyek, analisis desain dan spesifikasi, serta konsultasi dengan pihak terkait. Analisis risiko mencakup penilaian probabilitas dan dampak, prioritisasi risiko, analisis sensitivitas, dan skenario analisis. Perencanaan respons risiko melibatkan pengembangan strategi respons, rencana kontingensi, dan alokasi sumber daya. Pengendalian risiko melibatkan implementasi rencana respons, pemantauan terus menerus, dan evaluasi kinerja. Evaluasi dan pengembangan model mencakup pengukuran kinerja model, analisis akurasi, dan keterlibatan pemangku kepentingan. Kesimpulannya, pendekatan holistik ini, yang melibatkan identifikasi, analisis, perencanaan respons, pengendalian, dan evaluasi model, dapat meningkatkan adaptabilitas dan responsivitas manajemen risiko proyek konstruksi terhadap perubahan dan tantangan.
The Influence Of Training And Career Development On Employee Performance In PT. Temprint West Jakarta Shela Indah Savitri; Camelia Putri Iskandar
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 3 No. 01 (2024): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI), November 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/jeami.v3i01.605

Abstract

This research was conducted because there were problems related to the lack of training and career development which were thought to affect employee performance at PT. Temprint West Jakarta. This research aims to examine the effect of training and career development on employee performance at PT. Tempprint West Jakarta. The population in this study were all employees of PT. Tempprint West Jakarta and the research sample was 80 employees. Data analysis using simple, multiple linear regression, classical assumption testing, hypothesis testing and coefficient of determination. The results of this research show that simultaneously the training and career development variables have a significant effect on employee performance. The significant positive influence on the variables training (X1) and career development (X2) has a positive and significant influence on employee performance (Y) with a correlation value of 0.835, meaning it has a strong influence. Coefficient of determination 83.5%. Hypothesis testing obtained fcount > ftable or (194.885 > 3.115). The resulting tcount (17.952) > ttable value (1.664) and the p-value is also clearly significant, namely less than the specified significance level (0.000 < 0.05). Thus, Ho is rejected and Ha is accepted, so from this research it can be concluded that there is a positive and significant influence between the variables Training (X1) and Career Development (X2) on employee performance (Y) PT. Tempprint West Jakarta.
Innovation Strategy in Business : Increasing Efficiency and Competitiveness in the Digital Age Arief Prayitno
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 2 No. 01 (2023): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI), November 2023
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/jeami.v2i01.657

Abstract

In the digital era, innovation in business become factor key in increase efficiency operational and power competition company. Research This aiming For analyze the innovation strategies implemented in business as well as the impact to efficiency work and excellence competitive. The research method used is approach qualitative with technique studies literature and interviews deep to practitioner business in various sector industry. Research results This show that implementation of innovation strategy business in a way effective can increase Power competitiveness and efficiency operational company. Investment in proven research and development (R&D) play a role in create more products and services innovative, while collaboration with partner external accelerate the process of innovation and adoption technology new. In addition, the approach based on customers and improvements experience customer through digitalization service contribute to improvement satisfaction and loyalty customers. The implementation of prototyping and testing has also proven reduce risk failure products on the market, while innovation sustainable (green innovation) not only increase image company, but also provides benefit economy through efficiency source power. In overall, results study This confirm that innovation business is factor key in reach superiority competitive, adaptation to market changes, and growth companies in the digital era.
Evaluation of Production Cost Efficiency and Gross Profit at Nasi Kebuli Restaurant, Pangkalan Brandan Puspita Dewi; Ratih Amelia
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 4 No. 02 (2026): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) 2026
Publisher : SEAN Institute

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Abstract

This study examines production cost efficiency and gross profit at Rumah Makan Nasi Kebuli Pangkalan Brandan during the period of January to June 2025. The study is grounded in the importance of production cost control in culinary businesses to maintain profitability amid fluctuations in raw material prices and operating costs. A descriptive quantitative method was employed, while data were collected through observation, interviews, and documentation. The data were analyzed using indicators of production cost efficiency, gross profit, and gross profit margin, and were further supported by lean manufacturing analysis to identify waste in the production process. The findings indicate that production cost efficiency ranged from 40.13% to 44.44%, with an average of 41.78%, while the average gross profit margin reached 29.35%. Throughout the six-month period, revenue and gross profit showed an upward trend; however, this increase was not consistently followed by improved cost efficiency due to fluctuations in raw material prices and operating expenses. The lean manufacturing analysis also revealed several forms of waste, including overproduction, waiting time, transportation, inventory, motion, over processing, and defects. Therefore, the business needs to strengthen raw material cost control, improve production management, and implement 5S principles continuously to enhance efficiency and financial performance.
Optimization of Selling Price Determination through Calculation of Cost of Goods Manufactured and Overhead Costs at Angliss Bakery Purnama Sari; Ratih Amelia
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 4 No. 02 (2026): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) 2026
Publisher : SEAN Institute

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Abstract

This study analyzes the effect of Cost of Goods Manufactured (COGM) calculation and production overhead costs on selling price determination at Angliss Bakery in Medan City. One of the main problems faced by micro, small, and medium enterprises (MSMEs) such as Angliss Bakery is the lack of an optimal cost accounting system, resulting in selling prices that are often determined in a simple manner and tend to rely on intuition. This condition may lead to a mismatch between the selling price and the actual production cost, which can affect the effectiveness of business management. This research employs a quantitative method with a causal associative approach. Data were collected through observation, interviews, and documentation, covering components of raw material costs, direct labor costs, production overhead costs, and selling prices for ten types of bakery products. The data analysis techniques include classical assumption tests, multiple linear regression, partial tests (t-test), simultaneous tests (F-test), and the coefficient of determination (R²) to measure the effect of each independent variable on the dependent variable. The results indicate that the calculation of COGM has a significant effect on the selling price determination of Angliss Bakery products. Production overhead costs also have a significant effect, although their contribution is relatively smaller than that of COGM. Simultaneously, both variables have a positive effect on selling price determination, meaning that the more accurate the COGM calculation and overhead cost allocation, the more accurate the selling price established by the business. Therefore, this study highlights the importance of implementing a more structured cost accounting system in MSME management, particularly in calculating COGM and allocating production overhead costs. These findings are expected to provide useful input for Angliss Bakery in enhancing its competitiveness through a rational pricing strategy based on accurate cost data.
The Influence of Workload and Work Stress on Employee Performance with Job Satisfaction as an Intervening Variable: A Study at Tapin Utara Community Health Center, Tapin Regency, South Kalimantan Ratna Susanti; Rahmi Widyanti; Basuki Basuki
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 4 No. 02 (2026): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) 2026
Publisher : SEAN Institute

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Abstract

Employee performance is a central issue in primary healthcare organizations because the quality, speed, and consistency of public service depend heavily on the capacity of employees to complete clinical, administrative, and community-based tasks. This study examines the influence of workload and work stress on employee performance with job satisfaction as an intervening variable at Tapin Utara Community Health Center, Tapin Regency, South Kalimantan Province, Indonesia. The study employed a quantitative explanatory design using a structured questionnaire distributed to employees of the health center. The research model positioned workload and work stress as exogenous variables, job satisfaction as an intervening variable, and employee performance as the endogenous variable. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The findings show that workload and work stress have positive and significant effects on employee performance. Workload and work stress also have positive and significant effects on job satisfaction. Job satisfaction has the strongest positive and significant effect on employee performance and mediates the relationships between workload, work stress, and employee performance. The adjusted R-square value of 0.880 indicates that 88% of the variation in employee performance can be explained by workload, work stress, and job satisfaction. These findings imply that workload and work stress should not only be understood as risk factors but also as managerial conditions that, when kept proportional, meaningful, and manageable, may strengthen job satisfaction and improve performance in public healthcare institutions.
The Influence of E-Commerce and Social Media on Increasing Micro-Enterprise Revenue in Banjarmasin City South Kalimantan Province Salma Salma; Rahmi Widyanti; Basuki Basuki
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 4 No. 02 (2026): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) 2026
Publisher : SEAN Institute

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Abstract

This study aims to The Influence Of E-commerce and Social Media On Increasing Micro-ENTERPRISE Revenue In Banjarmasin City South Kalimantan Province; to examine and analyze the partial effect of social media on increasing micro-business income; and to examine and analyze the simultaneous effect of e-commerce and social media on increasing micro-business income in the same region. This research employed a quantitative approach using a cluster sampling method. Data were collected through questionnaires and analyzed using multiple linear regression. The sample consisted of 100 respondents selected from 1,005 micro-entrepreneurs in Banjarmasin City, South Kalimantan Province, who use e-commerce and social media. The variables in this study were e-commerce (X1), social media (X2), and the increase in micro-business income (Y). The results of the t-test analysis showed that e-commerce has a significant effect on increasing micro-business income, with t-count > t-table (10.123 > 1.660) and a significance value of 0.001 < 0.05; therefore, H0 is rejected and H1 is accepted. Social media also has a significant effect on increasing micro-business income, with t-count > t-table (11.202 > 1.660) and a significance value of 0.001 < 0.05; therefore, H0 is rejected and H2 is accepted. Simultaneously, the F-statistic was 108.261, while the F-table value was 3.09. Since F-count > F-table, H0 is rejected and H3 is accepted. This indicates that e-commerce and social media jointly influence the increase in micro-business income in Banjarmasin City, South Kalimantan Province.
The Influence of Organizational Citizenship Behavior, Workload, and Compensation on Turnover Intention at CV. Maju Bersama Kisaran Feriani Astuti Tarigan; Robin Robin; Philip Philip
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 4 No. 02 (2026): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) 2026
Publisher : SEAN Institute

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Abstract

The purpose of this study was to determine the effect of organizational citizenship behavior, workload, and compensation on turnover intention at CV. Maju Bersama Kisaran. The research methodology used was a quantitative descriptive method. The type of data used in this study was quantitative data, namely data obtained in the form of numbers. The data sources consisted of primary data and secondary data. Primary data were obtained through questionnaires distributed to respondents, while secondary data were obtained from documents and literature related to the research problem. The population in this study consisted of all 79 employees working at CV. Maju Bersama Kisaran. Since the population only consisted of 79 employees, the sampling technique used was saturated sampling, where the entire population was used as the research sample. Based on the results of the study, it can be concluded that organizational citizenship behavior had a negative and significant effect on turnover intention, while workload had a positive and significant effect on employee turnover intention at CV. Maju Bersama Kisaran. In addition, compensation also affected turnover intention, and organizational citizenship behavior, workload, and compensation simultaneously affected employee turnover intention at CV. Maju Bersama Kisaran. The company is expected to use the results of this study as evaluation material to improve organizational citizenship behavior, manage workload proportionally, and improve the compensation system in order to reduce employee turnover intention.
Intellectual Property Rights Protection in the Digital Economy Muhamad Agung Dharmajaya
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 3 No. 01 (2024): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI), November 2024
Publisher : SEAN Institute

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Abstract

The rapid development of information technology has transformed the global business landscape into the digital economy era. However, this phenomenon has also brought massive threats to the protection of Intellectual Property Rights (IPR) through various new modes of cyber violations. This study aims to analyze the effectiveness of positive legal regulations in protecting IPR in the digital ecosystem and identify multidimensional obstacles to its enforcement. The research method used is normative juridical with a statutory and conceptual approach through qualitative secondary data analysis. The results indicate that current positive legal regulations are ineffective due to the rigid nature of conventional law and the lag behind the rapid pace of digital technological innovation, thus creating a legal vacuum (rechtvacuum), especially in regulating the generative Artificial Intelligence (AI) ecosystem and the responsibility of digital platforms. Law enforcement in cyberspace is also hampered by structural barriers in the form of cross-border jurisdictional conflicts, technical barriers in the form of manipulation of electronic evidence and the anonymity of perpetrators, and cultural barriers in the form of low public legal awareness that is permissive towards digital piracy. This study concludes that regulatory reforms are needed that adhere to technology-neutral legislation, integrated with cutting-edge technological solutions such as blockchain and smart contracts to automate copyright and royalty tracking, and supported by strengthened international legal diplomacy and digital literacy education to create a safe digital economy ecosystem for innovators

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