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Contact Name
Dyah Palupiningtyas
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Perum. Bumi Pucang Gading, Jl. Watu Nganten 1 No. 1-6 Desa Batursari Kec. Mranggen, Jawa Tengah
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INDONESIA
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
ISSN : 2809655X     EISSN : 28096487     DOI : https://doi.org/10.55606/jaemb.v5i1
Core Subject : Economy,
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis E-ISSN:2809-6487 (Online) / P-ISSN:2809-655X (print) diterbitkan oleh Pusat Riset dan Inovasi Nasional. Penerbitan jurnal ini bertujuan untuk meningkatkan kualitas ilmu pengetahuan, serta menyalurkan minat berbagi dan menyebarluaskan ilmu pengetahuan kepada akademisi, mahasiswa, praktisi dan pemerhati ilmu pengetahuan.Jurnal ini terakreditasi SINTA 4 (Surat Keputusan Direktur Jenderal Pendidikan Tinggi, Riset, dan Teknologi Nomor 10/C/C3/DT.05.00/2025 tanggal 21 Maret 2025 tentang Peringkat Akreditasi Jurnal Ilmiah Periode I Tahun 2025) dimulai dari Volume 2 Nomor 2 Tahun 2022 sampai Volume 7 Nomor 1 Tahun 2027. Redaksi menerima artikel penelitian terkait bidanag ilmu Manajemen, Ekonomi, Kewirausahaan dan Akuntansi. Informasi lengkap untuk pemuatan artikel dan petunjuk penulisan artikel tersedia di dalam setiap terbitan. Artikel yang masuk akan melalui proses seleksi mitra bestari dan/atau editor. Jurnal JAEM terbit 3 kali dalam setahun, yaitu pada bulan Maret, Juli dan November
Articles 433 Documents
Pengaruh Brand Image, Brand Awareness, Dan Kualitas Produk Terhadap Keputusan Pembelian Produk: (Studi Pada Merek H&M Di Solo Solo Paragon Mall) Wahyudin Noor; Robby Andika Kusumajaya; Myra Andriana; Haryo Kusumo; Bambang Widjanarko Susilo
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.5684

Abstract

This study aims to determine and analyze the direct influence of brand image on purchasing decisions for H&M brand products at Solo Paragon Mall, to determine and analyze the direct influence of brand awareness on purchasing decisions for H&M brand products at Solo Paragon Mall, to determine and analyze the direct influence of product quality on purchasing decisions for H&M brand products at Solo Paragon Mall and to determine and analyze the simultaneous influence of brand image, brand awareness and product quality on purchasing decisions for H&M brand products at Solo Paragon Mall. This study uses a quantitative method with a sample size of 100 H&M brand consumer respondents. Data were analyzed using multiple linear regression analysis tests. The results of the study indicate that brand image directly has a significant effect on purchasing decisions for H&M brand products at Solo Paragon Mall, brand awareness directly has a significant effect on purchasing decisions for H&M brand products at Solo Paragon Mall, product quality directly has a significant effect on purchasing decisions for H&M brand products at Solo Paragon Mall, and brand image, brand awareness and product quality directly and simultaneously have a significant effect on purchasing decisions for products at Solo Paragon Mall.
ANALYSIS OF FISCAL POTENTIAL ON ECONOMIC GROWTH IN CENTRAL JAVA DURING 2020–2023: A PANEL DATA APPROACH Etma Puji Setowati; Esther Sri Astuti Soeryaningrum Agustin
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.5688

Abstract

This study analyzes the effect of fiscal potential, government spending, and human development on regional economic growth in Central Java during the 2020–2023 period. Gross Regional Domestic Product (GRDP), in logarithmic form, is used as the dependent variable, while the independent variables include local fiscal potential (PAD), government spending, and the Human Development Index (HDI). Using panel data regression with a fixed-effect model on 35 districts/cities, the results reveal that HDI has a significant positive impact on GRDP. Meanwhile, fiscal potential and government spending are found to be statistically insignificant. These findings suggest that enhancing human development is a key factor for boosting economic growth in the region.
Pengaruh Fasilitas, Kualitas Pelayanan Dan Harga Terhadap Kepuasan Pelanggan: (Studi Kasus Solo’s Bistro) I Gede Januarsa; Asnawi Hidayat
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.5689

Abstract

This study aims to determine and analyze the direct effect of Facilities on Customer Satisfaction at Solo's Bistro, to determine and analyze the direct effect of Service Quality on Customer Satisfaction at Solo's Bistro, to determine and analyze the direct effect of Price on Customer Satisfaction at Solo's Bistro and to determine and analyze the simultaneous effect of Facilities, Service Quality, Price on Customer Satisfaction at Solo's Bistro. This study uses a quantitative method with a sample size of 100 customer respondents at Solo's Bistro. Data were analyzed using validity tests, reliability tests, multicollinearity tests, heteroscedasticity tests, normality tests, multiple linear regression analysis tests, T tests, F tests, R2 determination coefficient tests using IBM SPSS Statistics. The results of the study show that directly Facilities have a significant effect on Customer Satisfaction in Solo's Bistro customers, directly Price has a significant effect on Customer Satisfaction in Solo's Bistro customers, directly Service Quality has a significant effect on Customer Satisfaction in Solo's Bistro customers, and directly and simultaneously Facilities, Service Quality, and Price have a significant effect on Customer Satisfaction in Solo's Bistro customers.
PENGARUH SISTEM BAGI HASIL TERHADAP KEPUASAN NASABAH PADA BMT NU JATIM CABANG MLANDINGAN Ahmad Sahidah; Mugyena Mugyena
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 1 (2025): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i1.5693

Abstract

The Profit Sharing System is one of the main mechanisms in Islamic banking and financial institutions, where profits and risks are shared between the institution and customers based on a predetermined agreement. This study aims to determine the effect of the Profit Sharing System on customer satisfaction at BMT NU Jatim Mlandingan Branch. The method used in this study is a quantitative method with an accidental sampling technique because this method is more practical, easy to apply and efficient in terms of time and cost. Data were obtained through questionnaires distributed to respondents who were customers of BMT NU Jatim Mlandingan Branch. Data analysis was carried out using correlation and significance tests with the help of SPSS software. The results showed that the Profit Sharing System had a correlation with customer satisfaction of 0.280. However, based on the statistical significance test, the P-value of 0.112 (> 0.05) indicated that the effect was not significant. This indicates that the Profit Sharing System is not the only factor that determines customer satisfaction. The conclusion of this study is that although the Profit Sharing System has an effect on customer satisfaction, other factors such as service quality, trust in the institution, and the facilities provided are likely to play a greater role in determining the level of customer satisfaction. Therefore, further research is needed to identify other factors that are more dominant in increasing customer satisfaction at BMT NU Jatim, Mlandingan Branch. 
Kesadaran Masyarakat Membayar Pajak Bumi dan Bangunan di Desa Ayula Timur Kecamatan Bulango Selatan Fitri Usman; Radia Hafid; Cristian Polamolo
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 1 (2025): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i1.5703

Abstract

This study aimed to disclose the factors that affect public awareness and the efforts made by the Ayula Timur Village office, Bulango Selatan Sub-District, in paying land and building taxes. The data in this qualitative study were collected through interviews and documentation on eight informants (two key informants and six supporters). Based on the analysis, four factors caused the lack of public awareness in paying land and building taxes in Ayula Timur Village, Bulango Selatan Sub-District: (a) tax awareness, (b) occupation and income, (c) taxpayers' understanding of land and building tax regulations, and (d) the quality of service to taxpayers. The solutions offered to increase public awareness can be in the form of counseling carried out by village officials to increase the knowledge of the land and building taxpayers, a door-to-door process to increase togetherness at the time of collection, and distributing the Notification of Tax Due on time so that the community knows the amount of tax that must be paid.
Pengaruh Biaya Operasional dan Pendapatan Terhadap Laba Bersih Usaha Wisata Hiu Paus Botubarani Yusri Harun; Frahmawati Bumulo; Agil Bahsoan; Melizubaida Mahmud; Maya Novrita Dama
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 1 (2025): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i1.5705

Abstract

This study aims to determine the effect of operational costs and revenue on net profit in the Whale Shark Tourism Business in Botubarani Village, Kabila Bone District, Bone Bolango Regency, Gorontalo Province. The research uses a quantitative approach with a survey method. Primary data were collected through questionnaires distributed to community members involved in the tourism activities, such as boat jockeys and local MSMEs operating around the tourist site. The sample consisted of 40 respondents. The data analysis technique employed in this study is multiple linear regression using the SPSS software. The results indicate that operational costs and revenue simultaneously have a significant effect on net profit. The influence of these two variables on net profit is 38.4%, while the remaining 61.6% is influenced by other factors not examined in this model. These findings suggest that although operational costs and revenue contribute to determining net profit, other external factors play a more dominant role. Therefore, further research is needed to identify and analyze these factors to optimize the management of whale shark tourism businesses and support the sustainability and growth of the local economy.
Pengaruh Lingkungan Sosial, Modal Usaha, Pengetahuan Kewirausahaan Terhadap Minat Berwirausaha pada Masyarakat Desa Ayula Timur Sri Asmi Hatim; Melizubaida Mahmud; Cristian Polamolo; Radia Hafid; Imam Prawiranegara Gani
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 1 (2025): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i1.5708

Abstract

This research aims to determine the influence of social environment, business capital, and entrepreneurial knowledge on entrepreneurial interest in the community of Ayula Timur Village, Bone Bolango Regency, Gorontalo Province. This research employs a quantitative approach using a survey research method. The primary data used were collected through a questionnaire distributed to the residents of Ayula Timur Village. The sample comprises 64 respondents: farmers, plantation workers, livestock breeders, civil servants, entrepreneurs, and laborers. The data analysis technique employs multiple linear regression, assisted by the SPSS program. The results indicate that simultaneously, the variables of social environment, business capital, and entrepreneurial knowledge significantly influence entrepreneurial interest, with a significance value of 0.000. Partial testing results show that social environment, business capital, and entrepreneurial knowledge each positively influence entrepreneurial interest. The coefficient of determination (R-square) is 0.373 or 37.3%, meaning that the three independent variables collectively influence the dependent variable (entrepreneurial interest). In contrast, other factors outside the studied model influence the remaining 62.7%.
Penerapan Teknologi Big Data Analytics, Pemanfaatan Teknologi Informasi, SIstem Pelaporan dan Komunikasi dalam Efeltivitas Pengendalian Internal Perusahaan: (Studi Kasus PT. Bringin Gigantara KC Purwokerto) Mohammad Hafidz Widyatama; Anisa Kusumawardani
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.5711

Abstract

This study aims to analyze the influence of Big Data Analytics implementation, Information Technology utilization, and reporting and communication systems on the effectiveness of internal control within the company. The research was conducted at PT Bringin Gigantara, Purwokerto Branch, using a quantitative approach. Primary data were collected through questionnaires distributed to 47 respondents who use computers in their work, selected using purposive sampling from a total population of 156 employees. Data analysis was carried out using multiple linear regression with the assistance of SPSS version 25. The results indicate that the implementation of Big Data Analytics has a positive but not statistically significant effect on the effectiveness of internal control. In contrast, the utilization of Information Technology and the reporting and communication system were found to have a positive and significant effect. Simultaneously, the three independent variables have a significant influence on the effectiveness of the company’s internal control.
The Role Of Fear Of Missing Out (Fomo) In Mediating The Effect Of Scarcity Perception On Impulse Buying Putu Ayu Trisna Febrianty; Ni Putu Dera Yanthi; I Gst. Ayu P. Jesika Sita Devi N; Ni Made Intan Kusumasari
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 1 (2025): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i1.5722

Abstract

The digital age has introduced a new paradigm where global connectivity and instant information access are integral to everyday life. Advancements in digital technology have reshaped various aspects of human activities, including communication, work, education, and shopping. This study explores how consumers' fear of missing out (FOMO) functions as an intermediary in the interaction between perceived scarcity and impulsive purchasing behavior. The study involved 200 respondents, who were e-commerce consumers of Shopee in Denpasar. Purposive sampling was used in data collection through questionnaires. The analysis was carried out using SEM PLS 3.0. The test results reveal that scarcity perception does not have a significant influence on impulse buying. However, FOMO has a notable effect on impulse buying and serves as a mediator in the relationship between scarcity perception and impulse buying. This study is expected to enrich the literature and provide practical insights for companies in formulating marketing strategies.
Pengaruh Kepercayaan Dan Kesadaran Etika Terhadap Niat Mahasiswa Yang Sudah Bekerja Untuk Menggunakan Kredit Perbankan Syariah Alya Sakinah; Junaidi Junaidi; Rismawati Rismawati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 1 (2025): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i1.5723

Abstract

This study aims to explore the relationship between trust and ethical awareness towards the intention of working students in using Islamic banking credit products. Using a survey method, data were collected from students at various universities. The findings indicate that trust in Islamic principles and ethical awareness significantly contribute to the intention of working students to use Islamic banking services. The results highlight the importance of ethical education and understanding of sharia in promoting the use of credit that aligns with religious values. It is hoped that this research can provide insights for financial institutions to formulate more effective marketing strategies. In this study, the data collected came from students. Subsequently, the data were analyzed using SPSS version 16.