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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 Komitmen Profesional Terhadap Independensi Auditor Dengan Moderasi Budaya Etis Organisasi Dan Pengawasan Internal Di Kantor Akuntan Publik Riana Anggraeny Ridwan; Nur Alimin Azis
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.v5i2.6202

Abstract

This study aims to examine the influence of professional commitment on auditor independence, as well as investigate the role of auditor emotional intelligence and internal supervision in Public Accounting Firms as moderation variables. The research sample consists of 107 public auditors in Indonesia who will be active in 2024, with a simple random sampling technique. Data was collected through a questionnaire survey method. The results of the analysis show that professional commitment has a positive effect on the independence of auditors. In addition, auditors' emotional intelligence strengthens the relationship, as well as effective internal oversight of the KAP has been shown to strengthen the influence of professional commitment on auditor independence. These findings affirm the importance of strengthening the emotional capacity of individual auditors as well as the development of internal oversight systems within organizations as part of efforts to maintain auditors' independence and professionalism in audit practice.
Analisis Pengaruh Citra Perusahaan Dan Pemasaran Islam Terhadap Minat Beli Konsumen Perspektif Ekonomi Islam Pada Toko Gayatri Muhammad Abdul Rozik Mubarok; Finny Ligery
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.v4i3.6233

Abstract

This study discusses consumer purchase intention at a retail store, which is presumed to be influenced by corporate image and Islamic marketing. The purpose of this research is to analyze the effect of corporate image and Islamic marketing on consumer purchase intention at Toko Gayatri in Braja Harjosari Village. The background of this study is based on the importance of a positive corporate image and the application of Islamic values in enhancing consumer trust and purchase tendency. The research method used is a quantitative approach with a survey technique, where primary data were obtained through questionnaires distributed to 100 respondents who are consumers of Toko Gayatri. Data analysis was carried out using multiple linear regression with the assistance of SPSS. The results of the study show that corporate image has a positive and significant effect on consumer purchase intention. Islamic marketing is also proven to have a positive and significant effect on consumer purchase intention. Furthermore, corporate image and Islamic marketing simultaneously exert a strong influence on consumer purchase intention at Toko Gayatri. This research emphasizes that the better the corporate image presented and the more consistently Islamic marketing principles are applied, the higher the consumer purchase intention will be. Therefore, the management of Toko Gayatri needs to maintain a positive corporate reputation while integrating Islamic values into its marketing strategies.
Pengaruh Kompetensi Guru Terhadap Produktivitas Sekolah Pada Sekolah Dasar Islam Terpadu Di Kecamatan Klari Karawang Sri Haryati Dewi; Nitta Kanya; Fajar Eryanto Septiawan
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.v5i2.6259

Abstract

The school productivity of each institution needs to be considered in order to create optimal graduate results. School productivity needs to be considered because it affects the growth and development of the institution. Therefore, this study was conducted where in the observation there were problems, especially at the Integrated Islamic Elementary School in Klari District, Karawang. The research method used is descriptive method and verification method. Population of 240 teachers, sample of 150 teachers, Non Probability sampling technique, based on sample provisions by Slovin, data collection technique questionnaire "Likert scale" and data processing technique path analysis and using SPSS version 25 application. Teacher competency variables can be stated in the category of good enough and running optimally, organizational culture variables can be stated in the category of good enough and so is the motivation variable is in the category of good enough and has an effect on school productivity in integrated Islamic elementary schools in Klari District, Karawang. Teacher competency, organizational culture and motivation have a significant relationship. Teacher competency on school productivity also has a greater influence. This study aims to determine how much influence teacher competence have on school productivity at the Integrated Islamic Elementary School in Klari District, Karawang. This study was conducted at the Integrated Islamic Elementary School in Klari District, Karawang.
Implementasi Laporan Berkelanjutan Pada Pemerintahan Daerah Kabupaten Sleman Mamluatul Marzuqoh; Zulfatun Ruscitasari
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.v5i2.6272

Abstract

This research analyzes the implementation of sustainability reporting in the Sleman Regency Government with a focus on applying Global Reporting Initiative (GRI) standards in economic (GRI 200) and environmental (GRI 300. Through a descriptive qualitative approach, this study collected primary data from interviews with relevant officials and secondary data from policy documents such as the Regional Medium-Term Development Plan and regional financial reports. The results show that Sleman Regency has implemented sustainable economic aspects through stable economic growth, transparent procurement practices, and anti-corruption programs. In environmental aspects, there has been significant progress in waste management reaching 52.91% and proper access to domestic wastewater at 84.52%, although still facing challenges in optimizing environmental management facilities. The research concludes that the implementation of GRI-based sustainability reporting has the potential to improve transparency, accountability, and effectiveness of governance, as well as support the achievement of Sustainable Development Goals (SDGs). It is recommended to enhance socialization of sustainable environmental management, optimize waste and wastewater management facilities, and strengthen evaluation mechanisms for sustainability programs.
Membangun Loyalitas Karyawan Melalui Kepemimpinan dan Lingkungan Kerja Petra Arnol Vini Bulunisora Harita; Ray Octafian
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.v5i2.6281

Abstract

This study aims to analyze the influence of leadership style and work environment on employee loyalty at PT Sumber Bintang Rejeki, a multinational garment company based in Semarang. The main issue addressed is the limited comprehensive understanding of how these two factors simultaneously impact employee loyalty in labor-intensive garment industries. This research employs a quantitative explanatory approach involving 141 respondents selected using Slovin’s formula. Data were analyzed using multiple linear regression. The results show that both leadership style and work environment have a positive and significant effect on employee loyalty, with the work environment having a more dominant influence. These findings highlight the importance of integrating effective leadership practices with a supportive work environment to enhance employee loyalty. The study contributes to the development of human resource management theory and offers strategic recommendations for employee management in the garment industry. The research is limited by its focus on a single location and a narrow scope of variables, suggesting future studies explore broader variables and settings to deepen insights.
Pengaruh Etos Kerja, Hubungan Kerja Dan Lingkungan Kerja Terhadap Motivasi Guru Yang Dampaknya Pada Kinerja Guru: (Studi Kasus Komunitas Mgmp Kimia Sma Negeri Jakarta Timur 1) Mei Wanita Simanjuntak; Rudianto Rudianto; Jones Zenas Rante; Marisi Pakpahan
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.v5i2.6284

Abstract

This study aims to analyze the influence of work ethic, work relationships, and work environment on work motivation and its impact on teacher performance at SMA Negeri Jakarta Timur 1. A quantitative approach was employed, with data collected through questionnaires and analyzed statistically. The results indicate that the implementation of work ethic, work relationships, and work environment at the school received very positive evaluations from the teachers. Work ethic and work environment were found to have a significant direct effect on work motivation, while work relationships did not show a direct effect on motivation. On the other hand, work ethic and work relationships had a direct impact on teacher performance, whereas the work environment did not show a direct influence on performance. Teacher work motivation also proved to significantly affect performance improvement. These findings highlight the importance of strengthening work ethic and the quality of work relationships in enhancing teacher motivation and performance within educational settings.
Pengaruh Pengembangan Karir, Gaya Kepemimpinan Transformasional, Dan Kepuasan Kerja Terhadap Kinerja Karyawan PT. Surgika Alkesindo Jakarta Pusat Amoi Sanyo Simanjuntak; Mardi Siswoyo; Khairul Anwar; Marisi Pakpahan
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.v5i2.6285

Abstract

This study aims to analyze the influence of career development, transformational leadership style, and job satisfaction on employee performance at PT. Surgika Alkesindo, Central Jakarta. The research method used is a quantitative approach with a survey technique through the distribution of questionnaires to 73 respondents. The data were analyzed using multiple regression analysis. The results show that both partially and simultaneously, career development, transformational leadership style, and job satisfaction have a positive and significant effect on employee performance. These findings reinforce the importance of human resource management in designing career development strategies, applying inspirational leadership, and enhancing job satisfaction to achieve optimal productivity and work effectiveness within the company.
Shopee atau Tokopedia? Studi Perbedaan Tingkat Kepuasan Konsumen Belanja Online Pada Generasi Z di Kabupaten Majene Rahmat Ghazali; Dian Rahmayanti Rivai; Nur Ariyandani; Irawati Irawati; Futri Ayu Wulandari
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.v5i2.6309

Abstract

This study aims to analyze the differences in online shopping satisfaction among Generation Z in Majene regency by comparing two e-commerce platforms, Shopee and Tokopedia, based on three aspects: price, service quality, and delivery service. Data were collected through questionnaires distributed to respondents. The sampling technique employed was purposive sampling, and the sample size was determined using Roscoe’s rule of thumb, resulting in a total of 60 respondents. The collected data were analyzed using descriptive analysis and a paired sample t-test. The results indicate significant differences in satisfaction levels in terms of service quality and price, while no significant difference was found in the delivery service aspect between the two platforms Shopee and Tokopedia.
PERAN GURU DALAM PENERAPAN KURIKULUM MERDEKA UNTUK PENINGKATAN KOMPETENSI SISWA SMK: STUDI KASUS DI SMK 1 PERGURUAN CIKINI JAKARTA UTARA (2020–2024) Sharleen Aulia Redian; Mardi Siswoyo; Khairul Anwar; Marisi Pakpahan
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.v5i2.6311

Abstract

This study aims to analyze the role of teachers in supporting student competency achievement at SMK 1 Perguruan Cikini Tanjung Priok, North Jakarta, within the context of the implementation of the Merdeka Curriculum from 2020 to 2024. The research employs a qualitative approach using a case study method, allowing for an in-depth exploration of the experiences of both teachers and students in the learning process. Data were collected through interviews, observations, and documentation involving teachers, students, and school management. The findings indicate that teachers play a crucial role as facilitators, motivators, and evaluators in supporting the development of students’ cognitive, psychomotor, and affective competencies. The Merdeka Curriculum offers flexibility for teachers to design project-based learning strategies that are contextualized to industry needs and local characteristics. Although there has been a general improvement in student competencies, the study also reveals several challenges faced by teachers, such as limited training, gaps in technology integration, and the need for stronger institutional support. This research provides practical recommendations to enhance teacher professionalism and adaptive learning strategies to optimize the implementation of the Merdeka Curriculum in vocational schools. The findings are expected to serve as a reference for policymakers in formulating sustainable teacher capacity-building programs.
Pengaruh Organizational Culture Dan Work Environment Terhadap Job Performance Driver Grab Di Mediasi Job Satisfaction Di Kecamatan Cikarang Barat Kabupaten Bekasi Naufal basyir; 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.v5i2.6316

Abstract

This study aims to examine the influence of Organizational Culture and Work Environment on the Job Performance of Grab driver-partners, with Job Satisfaction as a mediating variable. A quantitative approach with a causal- explanatory research design was employed, and data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0 software. A total of 100 respondents were selected using simple random sampling. The findings indicate that Organizational Culture has no significant effect on Job Satisfaction but has a negative and significant effect on Job Performance. In contrast, Work Environment has a positive and significant impact on both Job Satisfaction and Job Performance. Furthermore, Job Performance significantly influences Job Satisfaction and serves as a mediating variable in the relationship between both Organizational Culture and Work Environment on Job Satisfaction. These results offer important implications for human resource management in the digital transportation sector, particularly in enhancing the performance and satisfaction of Grab drivers.

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