cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dyah Palupiningtyas
Contact Email
2025100043@widyakarya.ac.id
Phone
+6288 1299 5758
Journal Mail Official
jurnallpkd@gmail.com
Editorial Address
Perum. Bumi Pucang Gading, Jl. Watu Nganten 1 No. 1-6 Desa Batursari Kec. Mranggen, Jawa Tengah
Location
Kota semarang,
Jawa tengah
INDONESIA
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Published by Pusat Riset dan Inovasi Nasional
ISSN : 2809655X     EISSN : 28096487     DOI : https://doi.org/10.55606/jaemb.v5i1
Core Subject : Economy,
Economics, Econometrics & Finance
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 433 Documents
 15   16   17   18   19 
Implementasi Pelayanan Travel Haji dan Umroh pada Ja-ma’ah di PT. HEMA Tour and Travel & PT. Noor Alia Bondowoso Umi Khoidatul Avifah; Romzatul Widad
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.v5i1.5733

Abstract

The Hajj and Umrah travel sector in Indonesia is experiencing very significant growth with the increasing interest of the Muslim community in Hajj and Umrah. However, this has very serious challenges, such as the emergence of unauthorized travel and declining service quality which has a direct impact on pilgrims' satisfaction and pilgrims' spiritual experience. This study aims to provide a comprehensive picture of the quality of customer service provided by PT Hema Tour and Travel & PT Noor Alia Bondowoso, as well as to provide practical recommendations for other industry players who want to improve their services and to create better service standards, which in turn will improve the experience of Hajj and Umrah for consumers in the future. This research uses qualitative descriptive analysis with a comparative approach. This research was conducted at PT HEMA Tour and Travel & PT Noor Alia Bondowoso. Data collection techniques were carried out using interviews, observation and documentation. The results of research on the implementation of Hajj and Umrah travel in consumer services at PT. Hema Tour and Travel & PT. Noor Alia Bondowoso show that the two companies have good service in various aspects both from the aspects of administration, price, transportation, accommodation, consumption, guidance and protection. This shows the commitment of both companies in providing the best experience for pilgrims. However, PT Noor Alia Bondowoso is superior in several aspects, such as a savings system that can facilitate pilgrims in planning Umrah without being burdened, a variety of package options, a variety of accommodation options and more intensive ritual guidance. With all the best services provided by the two companies, it has succeeded in increasing the positive image of the two companies in the community, especially in the Bondowoso area.
Pengaruh Store Atmosphere, Brand Image Dan Kualitas Pelayanan Terhadap Kepuasan Konsumen Di Cafe Kopinan.Id Karanganyar: Studi Kasus Kepuasan konsumen Di Cafe Kopinan.id Karanganyar Septiyana Tri Handayani; Titin Hargyatni
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.v5i2.5741

Abstract

This study aims to determine and analyze the direct effect of store atmosphere on consumer satisfaction at Kafe Kopinan.id Karanganyar Consumers, to determine and analyze the direct effect of brand image on consumer satisfaction at Kafe Kopinan.id Karanganyar Consumers, to determine and analyze the direct effect of service quality on consumer satisfaction at Kafe Kopinan.id Karanganyar Consumers and to determine and analyze the simultaneous effect of store atmosphere, brand image, service quality on consumer satisfaction at Kafe Kopinan.id Karanganyar Consumers. This study uses a quantitative method with a sample of 100 employee respondents at Kafe Kopinan.id Karanganyar Consumers. Data were analyzed using multiple linear regression analysis tests using IBM SPSS Statistics. The results of the study indicate that directly store atmosphere has a significant effect on consumer satisfaction at Cafe Kopinan.id Karanganyar Consumers, directly service quality has a significant effect on consumer satisfaction at Cafe Kopinan.id Karanganyar Consumers, directly brand image has a significant effect on consumer satisfaction at Cafe Kopinan.id Karanganyar Consumers, and directly and simultaneously store atmosphere, brand image, and service quality have a significant effect on consumer satisfaction at Cafe Kopinan.id Karanganyar Consumers.
Deteksi Financial Statement Fraud dengan Fraud Diamond Erna Hendrawati
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.v5i1.5751

Abstract

This research is motivated by concerns about the increasing cases of manipulation of financial statements that have the potential to undermine investor confidence and disrupt the stability of the financial sector. In this case, the Fraud Diamond approach  which includes four elements, namely foresight, opportunity, rationalization, and capability is used as a basis to identify indications of fraud in financial reporting. This study uses a quantitative approach with the object of research as many as 68 companies from the financial sector selected through purposive sampling techniques. The collected data was analyzed using multiple linear regression methods. The results of the analysis show that financial target and opportunity indicators have a significant influence in detecting the possibility of manipulation of financial statements. Meanwhile, financial stability, external pressures, rationalization, and individual abilities did not show a significant influence on fraud detection.
Efisiensi Investasi : Pengaruh Pengungkapan Environmetal, Social and Governace (ESG), Debt Maturity dan Kualitas Laporan Keuangan Ahmad Hafizh Zaky; Erna Hendrawati
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.v5i1.5775

Abstract

This study analyzes the influence of Environmental, Social, and Governance (ESG), debt maturity, and the quality of financial statements on investment efficiency in 104 samples of LQ45 index companies on the Indonesia Stock Exchange for the 2020–2023 period. Using a quantitative analysis approach with multiple linear regression, the data were processed through IBM SPSS Statistic 23. Simultaneously, the three independent variables affect investment efficiency with a determination coefficient of 12.5%.  The results show that debt maturity and the quality of financial statements have a significant effect on investment efficiency, with debt maturity having a negative effect and the quality of financial statements having a positive effect. In contrast, ESG has no significant effect. These findings emphasize the importance of short-term debt management and financial statement transparency in reducing overinvestment, while ESG disclosures require stronger governance to support investment efficiency.
PENGARUH PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR LQ45 PADA PERIODE 2019-2023 Muslina Ramadani Iskar; Nurlina Nurlina; Amelia Rezki Septiani Amin
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.v5i2.5781

Abstract

This study aims to determine the effect of working capital turnover on profitability in manufacturing companies incorporated in the LQ45 index on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. This research is a quantitative study using secondary data obtained from the annual financial statements of companies listed on the IDX. The population in this study were 45 companies, with a total sample of 23 companies selected using purposive sampling method based on certain criteria. The data analysis method used is simple linear regression analysis. The results showed that working capital turnover has a significant effect on profitability as measured by Net Profit Margin (NPM). This indicates that the higher the working capital turnover, the higher the level of profitability of the company. This finding implies that the efficiency of working capital management is very important in improving the financial performance of manufacturing companies.
Pengaruh Literasi Keuangan Terhadap Kesejahteraan Finansial Dengan Pengelolaan Keuangan Sebagai Variabel Intervening: Pada Ibu Rumah Tangga Di Dusun Wonosari Timur Marwa Marwa; Sultan Sultan; Sahrir Sahrir
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.v5i2.5782

Abstract

This study aims to analyze the effect of financial literacy on financial well-being with financial management as an intervening variable. The method used in this study is quantitative. The population of this study consisted of housewives in Kamanre Village, Wonosari Timur Hamlet. The research sample was determined using the Slovin formula, so that 98 housewife respondents were obtained. Data collection was carried out through questionnaires, while data analysis included validity tests, reliability tests, regression analysis, and path analysis using SPSS 25. After that, the Sobel test was carried out using the Sobel calculator online. Based on the results of the analysis, financial literacy was proven to have an effect on financial well-being. Financial literacy also has an influence on financial management, which then acts as a mediating variable in the relationship between financial literacy and financial well-being. These findings underline the importance of increasing financial literacy among housewives, in order to encourage more optimal family financial management. Through adequate understanding of financial planning and saving habits, housewives have the potential to manage financial resources more efficiently to support family welfare.
Implementasi Hukum Ekonomi Syariah dalam Masyarakat Multikultural di Indonesia Hamdanil Hamdanil; Hebby Rahmatul Utamy; Bagus Pria Alwadipa; Mufti Fahrizal Harahap; Edy Saputra; Diana Farid
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.v5i1.5789

Abstract

This paper aims to find out the implementation of sharia economic law in a multicultural society in Indonesia with its principles. The writing uses the library research method (literature study). The results obtained are that multiculturalism appreciates cultural, ethnic, and religious diversity as assets that enrich society, but brings challenges such as social tensions, economic integration, and inclusive policies. With intercultural dialog, multicultural education, and fair policies, society can overcome these challenges to create harmony and equality for all. Islamic economic principles prioritize justice in wealth distribution and transparency in trading activities, as exemplified by the Prophet Muhammad. Its modern implementation, such as in sharia-based financial institutions, supports multicultural communities through inclusive financing and is based on the values of honesty and trustworthiness.
The Influence of Viral Marketing And Electronic Word of Mouth (E-Wom) on Purchase Decisions For Cimory Yogurt Bites Products in Tiktok Shop Rangga Rangga; Puji Isyanto; Neni Sumarni
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 4 No. 3 (2024): November : 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.v4i3.5801

Abstract

This study aims to analyze the impact of viral marketing and electronic word of mouth (e-WOM) on purchasing decisions for Cimory Yogurt Bites products through TikTok Shop. By applying a quantitative descriptive verification approach and the Partial Least Square-Structural Equation Modeling (PLS-SEM) method, data was collected from 105 respondents who are active TikTok Shop users. The results revealed that viral marketing contributes significantly to purchasing decisions through the rapid and engaging dissemination of information on social media. Similarly, e-WOM provides a significant positive impact through consumer reviews that increase trust in the product. Together, these two variables explain 83.3% of the variability in purchase decisions. The findings confirm the importance of social media-based marketing strategies in attracting the attention of consumers, especially the younger generation. This research provides strategic insights for businesses to optimize the use of social media to increase product appeal and sales.
From Green Competence to Superior Performance: Bridging Pro-Environmental Behavior in the Hotel Ecosystem C Susmono Widagdo; Bambang Guritno; Refal Prayogi; Kamelita Anggraeni; Dyah Palupiningtyas
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.v5i1.5802

Abstract

This study aims to analyze the effect of competence on employee performance, the effect of pro-environmental behavior on employee performance, and the mediating role of pro-environmental behavior in the relationship between competence and employee performance at Oak Tree Hotel Semarang which has implemented the green hotel concept. The research used a quantitative approach with a survey method involving 109 employees selected using purposive sampling technique. Data were analyzed using Structural Equation Modeling (SEM) with AMOS software. The results showed that competence has a positive and significant effect on employee performance, pro-environmental behavior has a positive and significant effect on employee performance, and pro-environmental behavior partially mediates the relationship between competence and employee performance. These findings imply that to improve employee performance, hotel management needs to focus on developing employee competencies in environmental aspects and creating an organizational climate that supports pro-environmental behavior. This research contributes to the development of green hotel management literature by revealing the mechanism that connects competence, pro-environmental behavior, and employee performance.
Greening Career Pathways: A Policy Study on Green Human Resource Management and Its Impact on Young Talent Performance in Star-Rated Hotels in Semarang Dyah Palupiningtyas; Krisnawati Setyaningrum Nugraheni; Euodia Bernike; Lidya Tristianti
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.v5i1.5803

Abstract

This study investigates the application of Green Human Resource Management (Green HRM) policies and practices within star-rated hotels in Semarang, Indonesia, and explores their influence on the performance and career progression of young professionals. Employing a qualitative methodology through a case study approach, data were collected from five star-rated hotels, with participants comprising HR managers, environmental supervisors, and early-career employees. The findings reveal that all five dimensions of Green HRM are being implemented across the sampled hotels, though with varying levels of intensity and consistency. The adoption of Green HRM practices positively contributes to organizational performance, particularly in enhancing operational efficiency, corporate image, regulatory compliance, and innovation in service delivery. For young talents, the integration of Green HRM fosters increased motivation, skill development, job satisfaction, and managerial recognition. Furthermore, Green HRM practices support career advancement by facilitating entry into environmental specialist roles, strengthening competitiveness in the labor market, accelerating promotion trajectories, and expanding professional networks. However, challenges in implementation persist, including constrained resources, organizational inertia, limited environmental expertise, and the absence of standardized performance metrics. This research contributes to the theoretical enrichment of Green HRM literature, particularly within the hospitality sector in emerging economies, and offers practical insights for both hotel practitioners and aspiring professionals.

Page 17 of 44 | Total Record : 433

 15   16   17   18   19 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2026): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 1 (2025): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 4 No. 3 (2024): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 4 No. 1 (2024): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 3 (2023): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 3 (2022): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 2 (2022): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 1 (2022): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 3 (2021): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 1 (2021): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis More Issue