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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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Reformasi Kebijakan Pajak dalam Kerangka Ekonomi Is-lam: Antara Zakat dan Pajak Luli Puspita
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.v5i1.6107

Abstract

This study examines the potential for reforming tax policy within the framework of Islamic economics, focusing on the integration of zakat and tax in Indonesia. The problem arises from the dual burden felt by Muslim taxpayers who are obliged to pay both zakat and tax without fiscal incen- tives or proper integration. The objective is to explore a fair and efficient model that positions zakat as part of the national fiscal system. Using a qualitative descriptive-analytical method, data were col- lected through literature reviews and semi-structured interviews with experts in Islamic economics, taxation, and zakat management. The findings highlight that zakat holds significant economic potential (estimated at over IDR 200 trillion annually) but remains underutilized due to fragmented regulations and limited trust in zakat institutions. The integration model requires legal harmonization, institutional synergy (especially between BAZNAS and the Directorate General of Taxes), and digital information systems to ensure accountability. This reform not only aligns with maqashid syariah principles but also strengthens fiscal legitimacy, promotes social justice, and supports inclusive development. The study concludes that the integration of zakat and tax is not merely a technical issue but a strategic move toward a more just and faith-aligned fiscal policy.
Pengaruh Penggunaan Aplikasi Belanja Online, Gaya Hidup, dan Literasi Keuangan terhadap Perilaku Konsumtif Maha-siswa PTN di Kota Surabaya Aulia Wanda; Muslimin Muslimin
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.v5i2.6109

Abstract

This study examines the influence of the use of online shopping applications, lifestyle, and financial literacy on the consumptive behavior of students in four state universities in Surabaya. The problem raised is the high tendency to consummate students due to easy access to technology and different lifestyles and financial literacy skills. The purpose of the study was to analyze the contribution of these three variables in influencing consumptive behavior. The method used was a quantitative approach with data collection through a closed questionnaire distributed online, and data analysis using SmartPLS to test the relationship between variables. The results of the study showed that the use of online shopping and lifestyle applications had a significant effect on students' consumptive behavior, while financial literacy had a significant negative influence. These findings confirm that the ease of online shopping and consumptive lifestyles can increase consumptive behavior, but good financial literacy can suppress these tendencies. In conclusion, optimal financial literacy management is important to control consumptive behavior among students who actively use online shopping applications.
Analisis Pendapatan dan Efisiensi Usaha Produk Olahan Udang di Kepenghuluan Sungai Nyamuk Kecamatan Sinaboi Kabupaten Rokan Hilir Yuyunisari Yuyunisari; Mailisa Mailisa; Febrina Ramadhani; Indah Fitriani
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.v5i2.6119

Abstract

Kepenghuluan Sungai Nyamuk, Sinaboi District, utilizes maritime potential with abundant sea catches as the main source of income. This study analyzes the income and efficiency of shrimp processing businesses, including shrimp crackers. The method used is a survey with a purposive sampling tech-nique. Data were obtained through observation, interviews, and literature. The results of the analysis show that the shrimp cracker processing business has an R/C ratio of 1.89. This value indicates that this business is efficient and feasible to be developed because every expenditure of 1 rupiah can generate income of more than 1 rupiah. The average income per shrimp cracker production is IDR 642,116.77, with a total cost of shrimp crackers of IDR 717,883.23 Based on the results of the study, the shrimp processing business in Kepenghuluan Sungai Nyamuk, Sinaboi District, Rokan Hilir Regency has proven to be financially feasible and has great potential to be further developed.
Pengaruh Ukuran Perusahaan, Likuiditas Dan Profitabilitas Terhadap Kinerja Keuangan Dengan Kesehatan Modal Sebagai Variabel Intervening Pada Bank Syariah Indonesia.Tbk Tahun 2021-2024 Hakim Muttaqim; Tri Ratnawati
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.v5i1.6130

Abstract

This study aims to analyze the effect of firm size, liquidity, and profitability on financial performance, with capital adequacy as an intervening variable. The focus of this study is Bank Syariah Indonesia Tbk. The research data were obtained from the bank’s quarterly published financial reports during the 2021–2024 period. A quantitative approach was employed using Partial Least Squares (PLS) analysis techniques. The data analyzed include financial statements encompassing firm size (total assets, financing distribution), liquidity (fundraising, Financing to Deposit Ratio/FDR), profitability (Return on Assets/ROA, net income), financial performance (Non-Performing Financing/NPF, Operational Efficiency Ratio/BOPO), and capital adequacy (equity, Return on Equity/ROE). The results indicate that firm size, liquidity, profitability, and capital adequacy have no significant effect on the financial performance of Bank Syariah Indonesia Tbk, either directly or through mediation. All hypotheses were rejected, suggesting that the variables under study were not sufficient to explain the variations in financial performance. Limitations related to the data period, the bank's relatively recent establishment, and external factors such as macroeconomic conditions and regulatory frameworks are presumed to be the main contributing factors.
Strategi Pemasaran Digital Dalam Meningkatkan Daya Tarik Ekowisata Bahari Dan Minat Berkunjung Di Smiling Coral Indonesia Fifiana Fifiana; Mochamad Chandra Wirawan Arief
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.v5i2.6133

Abstract

Tourism plays a vital role in Indonesia's economic development, particularly through the advancement of marine ecotourism. Smiling Coral Indonesia (SCI) is a community-based organization focused on sustainable marine tourism and environmental conservation on Pramuka Island, Thousand Islands. This study aims to analyze the effectiveness of SCI's digital marketing strategies in enhancing tourist appeal and visit intention. Using a qualitative descriptive approach, data were collected through interviews, focus group discussions, direct observation, and content analysis of SCI’s Instagram account. The results show that SCI effectively utilizes visual content, interactive features, and strategic collaborations with influencers to increase digital engagement. Collaborative content and tourist experiences were found to generate the highest engagement levels, while conservation content strengthened brand consistency. Instagram serves as a primary source of information for potential visitors and influences their travel decisions. Furthermore, digital marketing has a positive impact on the local economy by increasing visitor numbers, promoting local products, and improving community welfare. The study concludes that integrating social media strategies with conservation values can significantly enhance the appeal and sustainability of marine ecotourism destinations.
Strategi Rektor Meningkatkan Mutu Sarana Prasarana di Institut Darul Sarolangun Agil Munawar; Kemas Imron Rosadi; Kasful Anwar US
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.v5i2.6159

Abstract

This study explores the strategies implemented by the Rector of Institut Darul Ulum Sarolangun to improve the quality of higher education infrastructure and facilities. The research focuses on how these strategies create a more conducive academic environment and support sustainable educational quality improvement. The strategies adopted include efficient financial management, where budget allocation is meticulously planned and measured for campus facility development and maintenance. The Rector actively fosters collaboration with various external stakeholders, including the Ministry of Religious Affairs, local government, private companies, and funding organizations such as BAZNAS. These partnerships offer additional funding opportunities and technical support essential for campus infrastructure development. Another crucial aspect is the focus on the well-being of the academic community. The Rector ensures that campus facility management not only focuses on physical infrastructure but also on enhancing services that support the welfare of students, faculty, and administrative staff. The study adopts transformational, participatory, and inclusive leadership theories as its analytical framework. These theories provide a robust foundation for understanding how visionary and collaborative leadership approaches drive innovation in the development of educational facilities. The findings reveal that the Rector's strategies, emphasizing participation and collaboration, positively impact the quality of campus facilities and foster a better academic environment. With this comprehensive approach, Institut Darul Ulum Sarolangun strengthens its competitive edge as a higher education institution oriented toward superior educational quality
Family Ownership, Family Control, and The Level of Com-pany Debt (Study on Family Business Listed on the Indone-sia Stock Exchange) Putri Ayu Gustia Ningrum; Abel Tasman
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.v5i2.6172

Abstract

Family firms have a significant contribution to the Indonesian economy, but their financial decisions, especially regarding the use of debt, often show results that are inconsistent with existing theories. This study aims to analyze the effect of family ownership and family control on the debt level of family firms listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. This study employs a quantitative approach, utilizing a panel data regression method. The sample consists of 81 family firms selected based on certain criteria, and data obtained from annual reports published on the IDX. The dependent variable is the level of company debt, as measured by the Debt-to-Equity Ratio (DER), while the independent variables are family ownership and family control. The control variables used are company size and company age. The results show that family ownership has a positive and significant effect on DER, while family control has a negative and significant effect on DER, indicating that companies with strong family ownership and control tend to avoid the use of high debt. These findings support agency theory, which states that family involvement in the ownership and supervision of the company can reduce agency conflicts and financial risks. This study puts pressure on family firms to pay attention to ownership structure and governance in making financing decisions.
Pengaruh Augmented Reality, Eco-Label, dan Green Trust Terhadap Keputusan Pembelian dengan Brand Equity Sebagai Variabel Iintervening: (Studi pada Konsumen Cat Avitex di Official Instagram @avianbrands) Nyoga Fery Afriyanto; Amma Fazizah
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.v5i2.6185

Abstract

Technology-based digital marketing and sustainability strategies are becoming essential in building brand competitiveness in the modern era. This study aims to examine and explain the influence of augmented reality, eco-label, and green trust on purchase decisions, with brand equity serving as a mediating variable. The population of this research consists of Avitex paint consumers who follow the official Instagram account @avianbrands and have made at least one purchase. A total of 150 respondents were selected using purposive sampling. The research employed an explanatory quantitative approach, and data were analyzed using path analysis with the assistance of SPSS version 22. The findings reveal that augmented reality, eco-label, and green trust have a significant effect on brand equity, which in turn significantly influences purchase decisions. Additionally, all three independent variables directly affect purchase decisions. The coefficient of determination (R²) value of 0.867 in model 1 and 0.759 in model 2 indicates a very strong relationship between variables. These results suggest that integrating digital innovation and environmental sustainability strategies can enhance brand equity and encourage environmentally conscious consumer purchasing behavior toward products like Avitex paint.
Netflix dan Mahasiswa: Analisis Empiris Perceived Value, Brand Engagement, dan Niat Penggunaan Lanjutan Regita Yuliana Siregar; Marwan Marwan
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.v5i1.6195

Abstract

This study aims to analyze the effect of perceived value on continuance usage intention with customer brand engagement as a mediating variable in the context of Netflix video-on-demand service usage among students of the Faculty of Economics and Business, Universitas Negeri Padang. A quantitative approach was employed using a survey method through the distribution of questionnaires via Google Form. A total of 90 respondents were included in the sample. Data analysis was conducted using SmartPLS 3. The results reveal that perceived value has a positive but not statistically significant direct effect on continuance usage intention. In contrast, perceived value has a positive and significant effect on customer brand engagement, which in turn significantly influences continuance usage intention. Furthermore, customer brand engagement mediates the relationship between perceived value and continuance usage intention. These findings indicate that consumer engagement with the brand plays a crucial role in strengthening the impact of perceived value on the intention to continue using the service. The practical implication of this study suggests that Netflix should focus on enhancing consumer perceived value through content and pricing strategies, while also fostering emotional, cognitive, and behavioral engagement to sustain user loyalty and service continuity, particularly among university students.
Pengaruh Work-Life Balance dan Green Human Resource Practices Terhadap Sustainability Performance Dimediasi Affective Commitment Melida Wijaya; Retno Purwani Setyaningrum
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.v5i2.6197

Abstract

This study aims to examine the influence of work-life balance and green human resource practices on sustainability performance, with affective commitment as a mediating variable. The research was conducted on employees of Company XYZ located in Bekasi Regency. The respondents were employees of the company based in the Bekasi area. Since the total population was unknown, the sample size was determined using the Lemeshow formula with a 5% significance level, resulting in a sample size of 384 respondents. This study used primary data, which was collected through questionnaires. The data were analyzed using SmartPLS 3.0 to test validity, reliability, and path coefficients. The results indicate that both work-life balance and green human resource practices significantly influence sustainability performance, both directly and indirectly through affective commitment. Specifically, af-fective commitment strengthens the relationship between green human resource practices and sustainability performance, while it weakens the relationship between work-life balance and sustainability performance. These findings highlight the importance of enhancing em-ployees’ emotional engagement to support sustainability initiatives in the workplace.

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