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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
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Pengaruh Motivasi Kerja, Kepemimpinan, dan Disiplin Kerja Terhadap Kinerja Karyawan PT. Gama Global Tobako Sopiyan Sopiyan; Asnawi Hidayat
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.v4i3.5810

Abstract

Employee performance is a crucial factor that directly contributes to the achievement of company goals, but the evaluation process is often complex. This study aims to examine and evaluate the influence of work motivation, leadership, and work discipline on improving employee performance. The study used a descriptive quantitative method through a survey by distributing questionnaires to 87 employees of PT. Gama Tobako Karanganhyar. The data obtained were analyzed using multiple linear regression tests with the help of SPSS software version 29.1. The results of the analysis showed that the variables of work motivation, leadership, and work discipline had a significant effect on increasing employee performance productivity. Partially, work motivation is a dominant factor in driving productivity, with a regression coefficient value of 0.859, t-count of 5.544, and a significance level of 0.000. These findings indicate that the higher the motivation, both intrinsic and extrinsic, the greater the contribution to improving work quality, productivity, and employee commitment to the company.
Analisis Peran Bumdes Desa Sukaluyu dalam Meningkatkan Penjualan Melalui UMKM di Desa Sukaluyu Raihan Haidar Azis; Rieke Retnosary; Dini Yani
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.v4i3.5821

Abstract

Village-Owned Enterprises (BUMDes) function optimally to increase the village economy, particularly by supporting Micro, Small, and Medium Enterprises (MSMEs). This lesson analyzes of BUMDes Sukaluyu in increasing MSME sales in Sukaluyu Village through financial support, marketing, and business assistance. Descriptive qualitative technique lessons on how to collect reports including interviews, observations, and document analysis. The findings indicate that BUMDes Sukaluyu provides interest-free capital assistance, conducts business training, and facilitates marketing through bazaars and the MSMEs Gallery. However, challenges such as limited capital, lack of digital marketing utilization, and competition from external products still persist. Therefore, enhancing funding sources, digital marketing training, and more effective marketing strategies are necessary for the sustainable growth of (MSMEs).
Determinasi Akuntabilitas Pengelolaan Keuangan Daerah: (studi kasus pada pemerintah kota palopo) Amanda Amanda; Halim Usman; Andika Rusli
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.v5i2.5859

Abstract

Accountability in regional financial management is a crucial element in realizing transparent, effective, and responsible governance. This study aims to examine the extent to which public participation and internal supervision affect accountability in regional financial management. This study uses a quantitative method involving 80 respondents consisting of people who have been involved in development planning discussions and government officials within the Palopo City Government. Data were obtained through questionnaires and analyzed using a statistical approach. The results of the analysis show that both public participation and internal supervision have a positive and significant influence on accountability in regional financial management. This finding confirms that increasing public participation and strengthening internal supervision mechanisms play an important role in building more accountable regional financial management.
Pengaruh Kualitas Pelayanan dan Kualitas Produk Makanan terhadap Kepuasan Konsumen pada Tempat Makan Sego Pedas Basman Cabang Telagasari Fitria Sopiatul Lutfi; Aji Tuhagana; Zenita Apriani
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.v4i3.5861

Abstract

This paper aims to determine the effect of service quality and product quality on customer satisfaction at the Sego Pedas Basman Telagasari branch. The study used a quantitative approach with a survey technique, where data was collected by distributing questionnaires to 96 respondents who were consumers of Sego Pedas Basman. The results of the study indicate that the quality of food products has a significant partial effect on consumer satisfaction, especially in terms of taste, texture, cleanliness, and presentation. In addition, friendly, fast, and attentive service quality also contributes to forming a positive consumer experience. Simultaneously, both variables, service quality and product quality, have a significant effect on customer satisfaction, with a coefficient of determination of 71.2%. This shows that both factors provide a dominant contribution to consumer satisfaction, while the remaining 24.8% is influenced by other factors outside this study. These findings are expected to be a reference for better service and product development strategies.
Implementasi Bauran Pemasaran Syariah terhadap Keputusan Pembelian Kopi Lanang di PT Rolas Nusantara Mandiri Desy Bariyyatul Qibtiyah; Ulfatul Munawaroh
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.v5i1.5892

Abstract

This study aims to describe the implementation of sharia marketing mix on purchasing decisions for Lanang Coffee products at PT Rolas Nusantara Mandiri . This research uses a qualitative approach by using a descriptive type of research that aims to describe or explain certain situations, events, or phenomena. Data were collected through in-depth interviews, observation, and documentation. The results showed that the sharia marketing mix which includes aspects of product, price, place, and promotion has been implemented according to the principles of halalness, honesty, justice, and social responsibility. The implementation of this sharia marketing mix builds consumer trust, influences positive perceptions, and encourages purchasing decisions. Consumers feel more confident and loyal to products marketed with sharia values. This research contributes to enriching the understanding of the importance of Islamic values in marketing practices, as well as providing practical recommendations for companies in developing sharia-based marketing strategies.
Analisis Jalur Pada SDGs Terhadap IPM di JawaTimur Aulia Daisy Arsy Syafitri; Ririt Iriani Sri Setiawati
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.v5i2.5909

Abstract

This study examines the influence of Sustainable Development Goals (SDGs) indicators on the Human Development Index (HDI) across the ten highest-ranked districts/cities in East Java from 2020 to 2023. The primary issue addressed is the inconsistency between the Labor Force Participation Rate (LFPR) and HDI achievement, despite consistent correlations between Life Expectancy (LE), Mean Years of Schooling (MYS), and HDI. The objective is to analyze both the direct and indirect relationships between LE, LFPR, and MYS on HDI, and to assess the mediating role of MYS. A quantitative explanatory approach is employed using path analysis and panel data regression, with the Random Effect Model selected based on Chow, Hausman, and Breusch-Pagan tests. The results show that LE and MYS have a significant positive impact on HDI, while LFPR does not. Additionally, MYS partially mediates the relationship between LE and HDI but does not mediate the link between LFPR and HDI. These findings reinforce human capital theory, health capital theory, and sustainable development theory, highlighting education and health as central to human development. The study concludes that enhancing education and health quality has a more substantial impact on HDI improvement than increasing labor force participation alone, suggesting that development policies in East Java should strategically prioritize these sectors to accelerate SDGs achievement.
Implementasi Teknologi RFID dan Barcode dalam Optimalisasi Manajemen Inventaris Barang di Sektor Logistik Edi Riesnandar; Imam Munajat Nuhartonosuro
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.v5i1.5914

Abstract

This research focuses on the challenges faced by the logistics sector in inventory management, where Radio Frequency Identification (RFID) and barcode technologies are seen as solutions to improve operational efficiency and accuracy. The purpose of this study is to explore the implementation of these two technologies in inventory management and analyze their impact on operational efficiency in the logistics sector. The research method used is a qualitative approach with in-depth interviews of five respondents working in logistics companies. Data collection was also carried out through field observations to identify the challenges and benefits experienced by companies in implementing RFID and barcode. The results of the study show that these technologies successfully improved data accuracy, reduced human errors, and accelerated the inventory recording process. Although challenges related to cost and device durability were identified, the implementation of RFID and barcode had a positive impact on inventory management, with RFID being more effective for large quantities of goods and barcode being more efficient for small quantities. The integration of both technologies into a hybrid system was seen as an optimal solution. The study suggests the need for enhanced infrastructure and staff training to optimize the application of these technologies in the logistics sector.
Optimalisasi Platfrom E-commerce Dalam Pemasaran tanjak PalembangPlatfrom Digital: Tokopedia, Bukalapak, Blibli Sandra Sandra; Lismita Maharani; Intan Dwi Lestari; Maya Panorama
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.v5i2.5917

Abstract

Tanjak Palembang, as a cultural heritage typical of South Sumatra, has high historical and aesthetic value. Although it was once only worn by the nobility, now tanjak has become part of the cultural identity that can be worn by anyone. In the digital era, marketing of traditional cultural products such as tanjak faces challenges from modern products and consumer accessibility. This study aims to analyze the optimal strategy in utilizing e-commerce platforms, such as Tokopedia, Bukalapak, and Blibli, to increase the appeal, sales, and preservation of the Palembang tanjak culture. The research method used is qualitative descriptive, with primary data collection through interviews and observations, as well as secondary data from literature and industry reports. The results of the study indicate that the use of e-commerce platforms significantly expands market reach and increases brand awareness of the Palembang tanjak. However, business actors also face challenges such as tight price competition and lack of knowledge in digital marketing. Therefore, the right strategy is needed, including training for MSMEs and improving the quality of digital content. Overall, e-commerce optimization has proven effective in increasing the marketing of Palembang tanjak, with the hope of collaboration between business actors, the government, and e-commerce platforms to support the development of local products.
Pengaruh Content Marketing, Brand Ambassador dan Harga Pada Keputusan Pembelian Produk Skincare pria BROMEN Aisyah Reza Pahlevi; Hasan Ubaidillah; Rifdah Abadiyah
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.v5i2.5919

Abstract

This study aims to analyze the influence of content marketing on consumer purchasing decisions for product X. Content marketing, as a strategy based on delivering relevant and valuable content, has increasingly become a key factor in building consumer engagement and influencing buying behavior. This research employs a quantitative approach using a survey method involving 150 respondents who are active social media users and consumers of product X. The data were analyzed using multiple linear regression to examine the impact of content marketing variables—namely content relevance, content consistency, content quality, and content engagement—on purchasing decisions. The results show that content marketing significantly influences consumer purchasing decisions when considered simultaneously. Partially, the variables of content relevance and content engagement have the most dominant influence compared to the other variables. These findings indicate that delivering content that is relevant to consumer needs and interactive in nature can enhance trust and buying interest. This study provides practical implications for business practitioners to strengthen their content marketing strategies by focusing on relevance and engagement to drive purchasing decisions.
Implementasi Manajemen Risiko Pada Unit Usaha Bahan Bangunan Prespektif Ekonomi Syariah (Studi Pada Toko Bangunan Mandiri PP.Nurul Jadid) Anisatul Kamila; 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.v5i1.5925

Abstract

In the era of globalization, competition in the business world of a business unit, especially in the field of building materials business units, is getting tighter. Thus, with the progress of globalization, the need for housing is increasing. Therefore, to adapt to the development of globalization, building materials business units must prioritize fast service, comfort, and strategic locations as well as competitive prices. The building materials industry has special characteristics that are very vulnerable to various types of risks. Therefore, risk management is an important solution in anticipating and handling potential losses from these risks. This study aims to determine the application of risk management in building materials business units from a sharia economic perspective, especially at Toko Bangunan Mandiri Pondok Pesantren Nurul Jadid, identifying and analyzing risks and implementing mitigation strategies that are useful for increasing business stability without eliminating sharia principles. The method used in the study is a qualitative method using a case study approach, namely by direct interviews with shop owners. The results of the study indicate that the main risks faced by Toko Bangunan Mandiri are market risks such as very tight competition, changes in consumer demand, and economic conditions and consumer purchasing power as well as human resource risks. Thus, to reduce this risk, the building materials business unit conducts sales analysis and product analysis such as grouping Fast Moving and Slow Moving Goods, as well as analyzing the income/salary earned by employees and selecting qualified Human Resources.

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