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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 Disiplin Kerja dan Etos Kerja terhadap Kinerja Karyawan di PT Rejeki Jaya Bike Karawang Lidya Putri Permana; 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.v4i3.5926

Abstract

This study aims to determine, analyze, and explain the influence of Work Discipline and Work Ethic on Employee Performance at PT Rejeki Jaya Bike Karawang located in Teluk jambe, Teluk jambe Timur District, Karawang Regency, West Java Province, with postal code 41361. This writing uses descriptive quantitative and qualitative methods, data collected through questionnaires given to 45 employees of  PT Rejeki Jaya Bike Karawang and Using Multiple Linear Regression Analysis The results of this study indicate that the level of Work Discipline and Work Ethic of employees is classified as high X1 has a value of 0.825, namely variable X1 has a positive influence on variable Y, X2 has a value of 0.161, this indicates that variable X2 has a positive influence on variable Y. Partial tests reveal that both variables have a significant influence on Employee Performance X1 has a Sig value of 0.001 <0.05 and t count 25.050> 2.019, meaning that Work Discipline has a partial significant effect on Employee Performance, X2 has a  Sig 0.001 <0.05 and t count 18.312 > 2.019 means that Work Ethic partially has a significant effect on Employee Performance. Meanwhile, the F count test has a sig value of 0.001 <0.05 and F count of 317.703 > 3.05. This means that the variables of work discipline and Work Ethic simultaneously have a significant effect on Employee Performance. The determination coefficient value of 0.938 indicates that simultaneously, Work Discipline and Work Ethic contribute 93.8% to the variation that occurs in the Employee Performance variable.  
Peran Dinas Koperasi dan UKM Kabupaten Karawang dalam Meningkatkan Kompetensi Digital bagi Pelaku Usaha Mikro, Kecil dan Menengah Melly Maryana; Wanta Wanta; Dwi Epty Hidayaty
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.v4i3.5945

Abstract

Digitalization is an important factor in increasing the competitiveness of MSMEs, considering that in the city of Karawang there are still many MSMEs that are not yet digital tend to be left behind in terms of innovation and market access, so there is a risk of experiencing a decrease in competitiveness. So that the Karawang Regency Cooperatives and MSMEs Office has a strategic role in supporting the digital transformation of MSME actors. This research aims to analyze the role of the Cooperative Office and its effectiveness in improving the digital competence of MSME actors, as well as identify obstacles and sustainability strategies in the implementation of digitalization programs. The research method used is a qualitative approach with conclusions drawn that are validated through triangulation of sources. The results of the study show that the Karawang Regency Cooperatives and MSMEs Office has an important role in designing a digitalization training program, the program has a significant impact in improving the digital competence of MSME actors. The main obstacle faced is the limited understanding of technology among some MSME actors, especially those who are older or who are not used to using digital devices. Therefore, the Karawang Regency Cooperatives and SMEs Office is expected to continue to innovate in designing and implementing a more inclusive and comprehensive digitalization training program.
STRATEGI PENGEMBANGAN KOMPETENSI PEGAWAI BADAN PUSAT STATISTIK KABUPATEN KARAWANG DALAM MENGHADAPI TRANSFORMASI DIGITAL Gista Septiyanti; Wanta Wanta; Dwi Epty Hidayaty
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.v5i1.5948

Abstract

The rapid digital transformation requires the Central Statistics Agency of Karawang Regency to improve employee competence. However, the gap in abilities due to differences in educational backgrounds is a major challenge. The purpose of this study is to analyze the strategies applied in employee competency development, the challenges faced, and the steps needed in dealing with digital transformation. The research approach used is qualitative descriptive, with data collection techniques including interviews, observations, and documentation. Data validation was carried out using source triangulation based on the results of interviews with informants. The results of the study revealed that the Central Statistics Agency of Karawang Regency implemented an effective strategy, including special training according to needs, independent training, mentoring and socialization. The challenges faced are difficulties in adapting to senior employees and differences in educational backgrounds, which require support through socialization, ongoing training and mentoring. The recommended steps include improving technology infrastructure, providing freedom for independent competency development, and strengthening collaboration between divisions. This research provides an important implication that the successful implementation of digital transformation at the Central Statistics Agency of Karawang Regency requires relevant support and training.
Analisis Pengaruh Non Performing Financing (NPF), Earnings Asset Quality (KAP), Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Operational Efficiency Ratio (BOPO) terhadap Tingkat Profibilitas pada Bank Muamalat Indonesia Tahun 2017-2023 Arif Rahman Siregar; Nurlaila Nurlaila; Nurul Jannah
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.v5i1.5959

Abstract

This study aims to analyze and explain the effect of non-performing financing, quality of earning assets, capital adequacy, financing to deposit ratio (FDR), and BOPO on the level of profitability of Bank Muamalat Indonesia in 2017-2023. The research data used is secondary data from the annual report of Bank Muamalat Indonesia. The research method used is quantitative which is carried out systematically, specifically, and structurally. The data analysis technique used in this study is the Multicollinearity Test, F Test, t Test, and Multiple Linear Regression Analysis to determine the effect of each variable on the level of profitability. The results of this study indicate that partially the KAP, NPF, FDR, BOPO, ROA variables have a significant and simultaneous effect on the variable level of profitability.
Etika Bisnis dalam Ekonomi Digital: Studi Kasus Penerapan Prinsip Kejujuran pada Platform E-Commerce UMKM di Indonesia Jati Imantoro
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.v5i1.5968

Abstract

The digital transformation has significantly reshaped marketing strategies, especially for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. In digital marketing contexts, honesty emerges as a crucial ethical concern, as business actors face temptations to manipulate information for immediate gains. This study aims to explore the practice of honesty in digital marketing among MSMEs and examine the role of Islamic business ethics in shaping ethical behavior. Employing a qualitative case study approach, in-depth interviews were conducted with MSME actors actively utilizing digital platforms for product promotion. Findings reveal that honesty in conveying product information is a key factor in building consumer trust, and MSMEs internalizing Islamic ethical values demonstrate greater consistency in practicing honest marketing. This research offers significant implications for developing sustainable, value-based MSME business models and provides strategic input for policymakers to design contextual digital business ethics regulations and training programs.
THE EFFECT OF ARGUMENT QUALITY AND SOURCE CREDIBILITY ON PURCHASE INTENTION WITH CONSUMER-WELL BEING AS A MEDIATING VARIABLE Amanda Tri Andini; Thamrin Thamrin
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.v5i1.5978

Abstract

This study aims to analyze the effect of Argument Quality and Source Credibility on Purchase Intention with Consumer Well-Being as a mediating variable on TikTok users in Indonesia. The phenomenon of the increasing use of influencers in promoting products through TikTok Shop encourages the importance of argument quality and source credibility in influencing consumer purchasing decisions. This study uses a quantitative approach with the PLS-SEM method and involves 150 respondents who are active TikTok users and have purchased skincare products after watching promotional content from influencers Reizuka Ari and Maharaja SP. The results of the study show that Argument Quality has a positive and significant effect on Purchase Intention and Consumer Well-Being. Meanwhile, Source Credibility actually has a negative but significant effect on both variables. In addition, Consumer Well-Being is proven to have a positive and significant effect on Purchase Intention. In terms of mediation, Consumer Well-Being significantly and positively mediates the relationship between Argument Quality and Purchase Intention, but is unable to positively strengthen the relationship between Source Credibility and Purchase Intention
Perencanaan Strategi Pemasaran Untuk Meningkatkan Loyalitas Pelanggan Pada Penjualan Produk Elektronik Anggit Dyah Kusumastuti; Annisa Muktining Cahaya; Talitha Sahda Hanifah
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.5982

Abstract

This study was conducted with the aim of utilizing the SWOT method and Quantitative Strategic Planning Matrix (QSPM) approaches to choose objective marketing strategies to increase customer loyalty towards purchasing electronic products at PT. Electrindo. The data obtained from the previous stage will be re-developed for analysis based on the method to be used, namely: Sales data for the period January - September 2023. Based on the results of the SWOT method analysis that is appropriate for PT. Electrindo. The SWOT analysis provides 5 alternative strategies that can be chosen by the company PT. Electrindo, namely using digital and influencer strategies, using promotion and discount strategies, using product and technology innovation strategies, using email marketing strategies, using traditional strategies and local communities. Regarding the results of the analysis using the QSPM method, among the five alternative strategies, the alternative strategy that is preferred by the company PT. Electrindo is using promotion and discount strategies to increase customer buying interest in electronic products.
Gaya Hidup, Literasi, dan Konsumsi: Studi Perilaku Konsumtif Generasi Z Pengguna Shopee PayLater di Kota Padang Ghani Alghifari; Firman Firman
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.v5i1.5993

Abstract

In light of rising digital consumption trends, this study examines how financial literacy and shopping lifestyle contribute to the consumptive behavior of Generation Z in Padang City, mediated by Shopee PayLater usage. The study involved 150 respondents selected through purposive sampling, consisting of Generation Z individuals residing in Padang who are active users of Shopee PayLater. Primary data were collected through an online questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the assistance of SmartPLS version 4.0. The findings reveal that financial literacy has a positive and significant effect on both consumptive behavior and the use of Shopee PayLater. In addition, the use of Shopee PayLater significantly influences consumptive behavior. Shopping lifestyle also demonstrates a positive and significant impact on both consumptive behavior and the use of Shopee PayLater. However, Shopee PayLater does not significantly mediate the relationship between financial literacy and consumptive behavior. Conversely, it significantly mediates the relationship between shopping lifestyle and consumptive behavior. This study recommends future research to expand the sample size, incorporate additional variables, and adopt a qualitative approach to gain deeper insights into the consumptive behavior of Generation Z.
Customer Satisfaction sebagai Intervening Variabel dalam Mempertahankan Customer Behavior Intention Pasien di Rumah Sakit PHC Surabaya Nur Jannah
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.v4i3.6005

Abstract

This study aims to analyze the effect of customer experience on customer satisfaction in Covid-19 patients at PHC Surabaya Hospital, the effect of customer satisfaction on customer behavioral intention in Covid-19 patients at PHC Surabaya Hospital, the effect of customer experience on customer behavioral intention. through customer satisfaction for Covid-19 patients at PHC Surabaya Hospital. The method applied in this research is explanatory research with a quantitative approach. The population in this study used all Covid-19 patients who had visited the PHC Surabaya Hospital. The data sample in this study has been determined using a quota sample of 100 people. This study took 2 (two) types of data collection techniques, namely questionnaires and documentation. After the data has been collected, data analysis is carried out using SEM analysis techniques with the help of the SmartPLS program. The results showed that customer experience had a significant effect on customer behavioral intention in Covid-19 patients at PHC Surabaya Hospital. Customer experience has a significant effect on customer satisfaction for Covid-19 patients at PHC Surabaya Hospital. Customer satisfaction has a significant effect on customer behavioral intention in Covid-19 patients at PHC Surabaya Hospital. Customer experience has a significant effect on customer behavioral intention through customer satisfaction for Covid-19 patients at PHC Surabaya Hospital.
Kongsinyasi Dengan Akad Mudharabah Perspektif Adiwaraman Azwar Karim Dan Muhammad Syafi’i Antonio Fahrul Ubed; Mugiyati Mugiyati
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.v5i1.6008

Abstract

Consignment or selling is a form of sales that is currently carried out by many MSMEs in Indonesia and carries minimal risk. In Islamic law, the practice of consignment sales is a form of sales using a mudharabah contract. Given this phenomenon, the aim of this article is to understand and analyze consignment sales with mudharabah contracts from the perspective of Adiwarman Azwar Karim and Muhammad Syafi'i Antonio. The data analysis method in this research uses literature reviews from several journals and books related to the thoughts of Adiwarman Azwar Karim and Muhammad Syafi'i Antonio regarding mudhorobah contracts with the principle of profit sharing which is then linked to the practice of consignment sales. The results of this research show that consignment is an application of contemporary economics with mudhorobah agreements and profit sharing in accordance with Islamic law.