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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
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 Pertumbuhan Ekonomi, Tingkat Pendidikan, dan Tingkat Pengangguran Terhadap Tingkat Kemiskinan di Kabupaten Jombang Eka Rizki Kurniawan; Wiwin Priana Primandhana
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.v5i2.6018

Abstract

From 2012 to 2023, researchers in Jombang Regency attempted to calculate the poverty rate and see how variables such as economic growth, education level, and unemployment rate affect poverty rate. This study used secondary data collected by BPS Jombang Regency. Multiple linear regression analysis is a major component of quantitative research methodology. So, considering all things, the data shows that poverty rate is significantly affected by economic growth, education level, and unemployment rate simultaneously. Various variables related to economic growth have a positive but insignificant impact on poverty, while education level has a negative but significant impact, and unemployment rate is positively and significantly related to poverty.
Peran Platform Digital dalam Meningkatkan Daya Saing Produk Kosmetik Wardah Syariah Melalui Pemasaran Digital Naisa Qori'a Sani; Zelika Salsa Kayla; Ristia Khairatunisa; 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.v5i2.6035

Abstract

This study focuses on the role of digital platforms in increasing the competitiveness of Wardah cosmetic products through digital marketing. With the rapid growth of the beauty industry in Indonesia, Wardah, as a halal cosmetic brand founded in 1995, emphasizes products that are in line with Islamic principles. Through creative marketing strategies and the use of social media, Wardah is able to reach a wider audience, especially among the younger generation. This study also highlights the quality of Wardah products used as halal labels, and prices on customer satisfaction and loyalty. This analysis shows that effective digital marketing can attract consumer interest and strengthen Wardah's position in the market. And it is hoped that the results of this study can provide guidance for the development of more optimal marketing strategies in the cosmetics industry.
Systematic Literature Review: Pengaruh Strategi Pemasaran Digital terhadap Perilaku Konsumen dan Kinerja Bisnis Sefi Rahmawati; Syifa Fauziya; Nur Aisyah; Muhammad Alkirom Wildan
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.v5i1.6051

Abstract

This article systematically examines the impact of digital marketing strategies in consumer behavior and business performance using the Systematic Literature Review (SLR) method based on PRISMA strandars. The study analyzed 27 articles from SINTA and Scopus databases published between 2016 and 2025. The findings show that digital marketing not only expands market reach and relevant interactions with cunsumers, thus strengthening customer loyalty. On the other hand, challenger such as changes in platform algorithms, digital fatigue, and data privacy issue have emerged, demanding quik responses from companies and policy makers. This reseach makes an important contribution to the development of digital marketing theory and offers practical guidance for digital marketing theory and offers practical guidance for businesses to design adaptive and effective strategies, while proposing more contextualized and theoretical directions for future research.
Motivasi Kerja: Pengaruh Komunikasi Internal, Evaluasi, Reward pada Pt. Grab Teknologi Indonesia di Semarang Achmad Junaidi; Wanuri Wanuri
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.v4i3.6058

Abstract

Work motivation plays an important role in increasing employee productivity and job satisfaction. The problem that occurred was that there were a small number of employees at PT Grab Teknologi Indonesia who did not meet expectations. These employees show a lack of morale, abuse of break time, and have poor communication with their bosses and co-workers, which has an impact on low productivity. The purpose of this study is to find out and analyze the influence of internal communication, evaluation and rewards on employee work motivation at PT. Grab Teknologi Indonesia in Semarang. The population in this study is employees of PT. Grab Teknologi Indonesia in Semarang has 50 employees. The sampling technique used in this study is a saturated sampling technique or census or all population numbers are used as samples, but because there is 1 respondent as a researcher it is not used as a sample so that the results are not biased and the sample is set to 49 respondents. The data collection method in this study uses a questionnaire with an analysis method using multiple linear regression with t-test and F test as well as coefficient determination. The calculation results showed that the internal communication variable had a positive and significant effect on work motivation, the evaluation variable had a insignificant effect on work motivation, and the reward variable had a positive and significant effect on work motivation. The number of determination coefficients (Adjusted R Square) is 0.378. This means that the variables of internal communication, evaluation and reward have a role of 37.8% together to be able to explain or explain the variables of work motivation. Suggestions to improve internal communication at PT. Grab Teknologi Indonesia can include developing more effective communication channels, such as digital platforms for feedback, as well as regular team meetings to share information and achievements.
Loyalitas Karyawan: Pengaruh Kompensasi, Lingkungan Kerja dan Beban Pekerjaan pada BPR Weleri Makmur Pati Wanuri Wanuri; Achmad Junaidi
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 3 (2023): 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.v3i3.6065

Abstract

Employee loyalty is an employee's willingness to be loyal to the company where he works to carry out his responsibilities so that the company's goals can be achieved. The researcher found several complaints about lack of compensation, unsupportive work environment, high workload and low employee loyalty levels which can be seen at insignificant turnover rates. This study aims to determine the influence of compensation, work environment and workload on employee loyalty at BPR Weleri Makmur. The population in this study is 198 employees of BPR Weleri Makmur. The sampling method used was probability sampling with an accidental sampling technique and the number of samples was prepared by 100 respondents based on the Lemeshow formula. The data analysis technique used in this study is multiple regression with the help of calculations through the SPSS application. The calculation results show that the compensation variable has a positive and significant effect on employee loyalty, the work environment variable has a positive and significant effect on employee loyalty, and the workload variable has a positive and significant effect on employee loyalty. To increase employee loyalty, BPR Weleri Makmur should continue to maintain the compensation that has been given to its employees with salary, bonuses, incentives, allowances and facilities or others, then the importance of improving a good and conducive work environment atmosphere in helping to improve employee performance and loyalty in terms of lighting, room layout and design, comfortable room without noise and cool air temperature (air conditioner) at work.
ESG Disclosure dan Implikasinya terhadap ROA, ROE, dan Tobin’s Q: Studi Perusahaan Terdaftar di BEI Bambang Sukaryono; Tasrim Tasrim
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.v5i1.6072

Abstract

This study aims to test the impact of Environmental, Social, Governance (ESG) disclosure on company performance in the form of ROA, ROE and Tobin's Q values. ESG disclosure encourages companies to adopt business models that have long-term and sustainable benefits. The importance of ESG practices for stakeholders makes the relationship between ESG disclosure and company performance interrelated. The variables used in this study are dependent variables (ESG disclosure), independent variables (ROA, ROE and Tobin's Q). The population in this study is companies listed on the IDX in 2024. Sample collection was carried out by purposive sampling. Based on the purposive sampling method, the sample obtained was 80 companies. The analysis method used in is multiple regression analysis. The findings of this study show that ESG disclosure has no significant effect on ROA, ROE and Tobin's Q.
Stewarding Shariah Finance: A Contemplative Reappraisal in Islamic Banking Across the ASEAN-6 Polity Eogenie Lakilaki; Muhamad Zaky Ramadhan; Dwiki Ariefandri; Caroline Fitri Aurora; Qanita Triana; Wahyudi Ananta
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.v5i2.6083

Abstract

This study examines the impact of four core Shariah compliant financing instruments, Mudharabah, Murabahah, Musharakah, and Ijarah, on the profitability of Islamic banks in the ASEAN-6 region, measured by Return on Assets (ROA). Using panel data from 20 Islamic banks across six countries (2020–2024), the study applies multiple regression analysis and classical assumption testing to ensure statistical robustness. Where contract disclosures were incomplete, data forecasting methods were applied. The findings indicate that Mudharabah, Murabahah, and Musharakah significantly enhance ROA, with Mudharabah showing the most pronounced effect, while Ijarah has no significant influence. These results support the relevance of Shariah Enterprise Theory, highlighting the role of ethical and participatory contracts in achieving profitability and Islamic economic justice. The study contributes novel insights by integrating Islamic worldview theory with empirical analysis across multiple jurisdictions. It also underscores the importance of incorporating ‘uqud murakkabah (hybrid contracts) and adopting digital innovations such as blockchain and smart contracts to improve transparency, mitigate risks, and strengthen Islamic financial infrastructure in alignment with Maqasid al-Shariah and sustainability objectives. Keywords: ASEAN-6; Islamic Banks; Profitability; Shariah Finance
ANALISIS BIBLIOMETRIK TREN PENELITIAN PADA PENERAPAN PAJAK KARBON MENGGUNAKAN VOSVIEWER Richi Guali Padang; Rachmat Agus Santoso; Fitriana Fitriana
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.v5i1.6091

Abstract

This study aims to describe the trend of research on carbon tax, focusing on article identification including the year of publication, the countries that produce the most articles, the articles with the most citations and related topics. This study uses bibliometric analysis with VOSviewer software based on Scopus data, covering 206 articles published from 2015-2025. Data was collected using the keyword “Carbon Tax” to be analyzed for identification. The results found that the number of publications on carbon tax fluctuated each year, with 2024 being the most published year with 37 articles. China and the United States lead in the number of articles and citations, followed by India and other countries. The article "Retailer-driven carbon emission abatement with consumer environmental awareness and carbon tax: Revenue-sharing versus Cost-sharing" was the most cited with 359 citations. Research trends on carbon taxes focus on emissions control and the environment, emissions trading and public policy, economic analysis and computational modeling, sustainability policy and supply chains and environmentally sustainable renewable energy. The pattern of research conducted by researchers shows that research on carbon tax now focuses on carbon emission trading, energy supply chain, transition to renewable energy as well as more technical aspects such as carbon accounting, sensitivity analysis and energy utilization in achieving net zero emission
Pengaruh Pengalaman Kerja Terhadap Kinerja Karyawan di Bandungan Koffie di Bandungan Kabupaten Semarang Dyah Purwaningrum; Galih Panjalu Pramono
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.v5i1.6096

Abstract

Work experience is believed to improve employees' abilities and skills in completing assigned tasks. Through literature studies and primary data collection, this study is expected to provide empirical contributions regarding the relationship between work experience and employee performance. The results of this study are expected to be a reference for companies in formulating policies related to employee career development and improving organizational performance. Performance is the result of work achieved by a person or group in a certain period. This work result can be measured and assessed based on established standards or criteria. Performance is often associated with effectiveness and efficiency in achieving established goals. This study examines the effect of work experience on employee performance by considering the moderating role of work motivation. The hypothesis of this study is that work experience has a positive effect on employee performance, and this effect is stronger when employee performance is high. The Effect of Employee Work Experience on Employee Performance at Bandungan Koffe in Semarang Regency. With good employee performance, it is expected to trigger work enthusiasm towards the Company's vision and mission. The research method used is quantitative research using a simple linear regression method. The sample in this study amounted to 50 respondents using the census method. Data collection using questionnaires and data processing using the SPSS realis 2.2 analysis tool.  Based on the results of this study, it is shown that from the results of a simple linear regression analysis with the help of the SPSP relase 2.2 program, a simple linear regression test obtained the regression equation:  Y = 12.485 + 0.353 X so it can be concluded that work experience has a positive effect on employee performance
Analisis Penerapan Smart Contract dalam Transaksi Saham di Pasar Modal Syariah Berbasis Blockchain Sasti Amar Sabila; Sochimin Sochimin
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.v5i1.6106

Abstract

The application of blockchain technology and smart contracts in Islamic capital markets presents significant opportunities to enhance efficiency, transparency, and compliance with Sharia principles in stock transactions. This study investigates the feasibility of implementing smart contracts in Sharia-compliant stock trading within a blockchain-based framework. Using a qualitative descriptive-analytical approach, this study examines the suitability of smart contract mechanisms with Islamic financial principles, evaluates improvements in operational efficiency, and identifies challenges in its implementation. The results show that smart contracts can significantly reduce transaction costs, eliminate intermediary risks, and ensure sharia compliance automatically through programmable rules. However, its implementation faces challenges such as regulatory framework, technology scalability, and stakeholder education. This study presents a comprehensive framework for integrating blockchain technology in Islamic capital markets while maintaining compliance with Sharia principles.