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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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Peran Dan Manfaat Mobile Banking Dalam Mengurangi Antrian Nasabah: Tinjauan Aspek Manajemen Operasional Bank XYZ Gian Rijaldi; Novi Sari Dewi; Fathul Arifin; Tri Ngudi Wiyatno; Sunita Dasman
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.v5i2.6329

Abstract

This study aims to analyze the role and benefits of mobile banking in reducing customer queues from an operational management perspective at Bank XYZ. The research employed a qualitative approach using interviews and descriptive techniques. The results indicated that six frontliners agreed mobile banking effectively reduces queue volume. This is supported by the increasing number of users utilizing the application for various transactions such as fund transfers, cash withdrawals, and bill payments. Additional benefits include improved employee efficiency and reduced operational costs. For customers, mobile banking offers convenience by allowing transactions anytime and anywhere without visiting a bank branch.
PENGARUH KUALITAS PELAYANAN, PERSEPSI HARGA, LOKASI DAN KENYAMANAN BERBELANJA, TERHADAP KEPUTUSAN PEMBELIAN DI PASAR TRADISIONAL JOHAR SEMARANG Faishal Andry Laksana; Harries Arizona Ismail
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.v5i2.6334

Abstract

This study aims to analyze the influence of service quality, price perception, location, and shopping comfort on purchasing decisions at Johar Traditional Market in Semarang. The research is based on the importance of traditional markets as centers of local economic activity, which are now facing challenges due to increasing competition from modern markets. The research method used is quantitative, employing a survey approach through questionnaires distributed to 100 respondents who are consumers of Johar Market. Data were analyzed using multiple linear regression with SPSS. The results indicate that all four independent variables service quality, price perception, location, and shopping comfort have a positive and significant effect on purchasing decisions, both partially and simultaneously. Among these, location is found to be the most dominant factor influencing purchasing decisions. These findings provide practical implications for market managers in designing strategies to enhance the appeal of traditional markets and strengthen consumer loyalty.
Peran Literasi Keuangan dan Fitur Shopee PayLater dalam Membentuk Pola Konsumsi Mahasiswa Pendidikan Ekonomi Universitas Negeri Semarang Angkatan 2021 Amalfi Marsha Putri; Suratno Suratno
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.v5i2.6339

Abstract

This study aims to determine the effect of Financial Literacy and Shopee Paylater Features on Consumption Behavior. This study uses a quantitative approach, with a causal design and uses primary data. Data collection was conducted using a questionnaire. The location used in this study is Semarang State University, with the research population consisting of students in the 2021 Economics Education Study Program at Semarang State University. The sampling technique used is purposive sampling, and the Solvin formula is used to determine the sample size. Thus, this study has a total sample of 204. This study uses validity and reliability tests to ensure the validity of the data. This study used descriptive analysis to describe the data and multiple regression analysis to determine the influence of each variable. This study used IBM SPSS Statistics 25 as the analysis tool.
Membangun Kepuasan Konsumen melalui Kepercayaan Merek, Fasilitas, dan Kualitas Pelayanan: Studi pada Susu Moeria Cafe Kudus Septia Nurul Uyun; Kusumantoro Kusumantoro
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.v5i2.6341

Abstract

This study aims to analyze the influence of brand trust, facilities, and service quality on consumer satisfaction. The object of this study is Moeria Cafe Kudus, located at Jl. Pemuda No.64, Magersari, Panjunan, Kec. Kota Kudus, Kabupaten Kudus, Jawa Tengah 59312. This study adopts a quantitative approach with a causal design aimed at identifying the cause-and-effect relationship between variables. The population in this study is Moeria Cafe Milk consumers. The sampling technique used is purposive sampling using the Lemeshow formula to determine the number of research samples. This study has 100 samples or respondents. This study used validity and reliability tests to ensure the validity of the data. This study used statistical analysis and multiple linear regression techniques using IBM SPSS Statistics 25.0. The results of this study indicate that there is a positive and significant influence, both partial and simultaneous, between brand trust, facilities, and service quality on the satisfaction of Moeria Cafe Milk consumers in Kudus.
Pengaruh Kualitas Layanan Logistik, Ketepatan Waktu dan Fasilitas Terhadap Kepuasan Pelanggan JNE Cikarang Selatan Cecep Ramdani; Muhammad Kosim; Adibah Yahya
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.v5i2.6343

Abstract

This study aims to analyze the effect of logistics service quality, on-time delivery, and facilities on JNE customer satisfaction in South Cikarang. The methodology used is a quantitative approach with data collection through questionnaires to 81 respondents, and data analysis using SEM (Structural Equation Modeling) techniques with the SmartPLS 3.0 application. The results of the study indicate that on-time delivery and facilities have a positive and significant effect on customer satisfaction, while the quality of logistics services does not have a significant effect. This study emphasizes the importance of on-time delivery and the provision of adequate facilities in increasing customer satisfaction levels. This study also shows that the development of information technology simplifies the service process and improves customer experience in logistics services.
Pengaruh Pajak Hiburan, Pajak Reklame, Pajak Bumi Dan Bangunan, Dan Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Surabaya Muhammad Sigro Amurwatpraja; Sri Trisnaningsih
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.v5i2.6344

Abstract

This study aims to analyze the influence of entertainment tax, advertisement tax, land and building tax, and restaurant tax on the Regional Original Revenue (PAD) of Surabaya City. The background of this research is based on the importance of optimizing the regional tax sector as one of the main sources in enhancing regional fiscal independence, particularly in Surabaya. This study uses a quantitative approach with the Structural Equation Modeling (SEM) technique using Partial Least Squares (PLS) through SmartPLS 4.0 software. The data used are secondary data obtained from the regional revenue realization reports of Surabaya City for the period of 2021 to 2023. The independent variables in this study include entertainment tax, advertisement tax, land and building tax, and restaurant tax, while the dependent variable is the Regional Original Revenue (PAD). The results show that advertisement tax and land and building tax have a positive and significant effect on PAD in Surabaya. Meanwhile, entertainment tax and restaurant tax do not have a significant effect on PAD. These findings indicate that although the entertainment and restaurant sectors have high revenue potential, their contribution to PAD is still not optimal. This may be due to low taxpayer compliance, incomplete tax object data collection, and limited supervision by the authorities in managing the tax potential from these sectors.
Dibalik Target Produksi: Eksplorasi Kompetensi Kerja dan Tantangan Kinerja Karyawan Fhiresti Duha; 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.v5i2.6349

Abstract

This study aims to explore work competencies and identify employee performance challenges in achieving production targets at PT. Woori Sukses Apparel Semarang. The competitive garment industry requires employees to possess adequate competencies in order to meet the production targets set by the company. However, various internal and external challenges often become obstacles to achieving optimal performance. This study uses a qualitative approach with a case study method to gain an in-depth understanding of the phenomenon being studied. Data collection was conducted through in-depth interviews with employees from various levels, direct observation of work processes, and analysis of company documents. The research informants consisted of supervisors, production operators, quality control personnel, and administrative staff selected through purposive sampling. Data were analyzed using thematic analysis techniques to identify patterns and themes that emerged from the collected data. The results of the study show that employee competencies at PT. Woori Sukses Apparel Semarang include technical competencies such as operating sewing machines, mastering sewing techniques, and understanding product quality standards. Non-technical competencies include communication skills, teamwork, and adaptability to changing production targets. Performance challenges faced by employees include time pressure to meet daily targets, limited skills in handling complex product models, lack of continuous training, and work environment conditions that affect productivity. The study also reveals a gap between the competencies possessed by employees and the increasingly complex job demands. Factors such as time management, work motivation, and organizational support role in determining the success of achieving production targets.
Pengaruh Capital Expenditure, Firm Size, dan Operating Cash Flow Terhadap Tingkat Inovasi Perusahaan di Sektor Teknologi yang Terdaftar di BEI Pambudi Setyadi; Helisa Noviarty; Haryono Haryono
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.v5i2.6350

Abstract

This study aims to analyze the effect of capital expenditure, firm size, and operating cash flow on the level of innovation among technology sector companies listed on the Indonesia Stock Exchange (IDX). A quantitative approach was employed using multiple linear regression analysis on secondary data obtained from the annual financial reports of 30 companies for the period 2022–2024. The results indicate that although capital expenditure, firm size, and operating cash flow tend to have a positive influence, they do not have a statistically significant effect on corporate innovation. This suggests that these financial factors do not directly guarantee an increase in innovation. The study contributes to a deeper understanding of the factors influencing innovation in the technology sector, highlighting the importance of external elements such as innovation culture and organizational structure. These findings are expected to provide insights for companies and relevant stakeholders to adopt a more holistic approach in fostering innovation
Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak, dan Insentif Pajak Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan Perkotaan dan Perdesaan (PBB-P2) di Kota Surabaya Narisyah Evita Zharah; Sri Trisnaningsih
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.v5i2.6356

Abstract

This study aims to examine the effect of taxation knowledge, tax penalties, and tax incentives on the compliance of land and building taxpayers in Surabaya City. This type of research uses a quantitative approach. The population used is all PBB-P2 taxpayers in Surabaya City totaling 820,366 taxpayers registered at the Surabaya City Regional Revenue Agency with the required sample of 170 taxpayers determined using probability sampling with simple random sampling method and the sample size using Hair's formula. The data collection technique used is a questionnaire that has been filled out by respondents, namely PBB-P2 taxpayers in Surabaya City. The questionnaire will use an online form in the form of Google Form through social media so that it is more flexible for respondents to answer the questionnaire. The analysis method in this study uses SmartPLS. The results showed that tax sanctions and tax incentives have an effect on compliance of land and building taxpayers, while taxpayer awareness has no effect on compliance of land and building taxpayers.
Pengaruh Peringkat Risiko ESG dan Kinerja Keberlanjutan Terhadap Nilai Perusahaan Putri Putri; Gita Desyana; Haryono Haryono
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.v5i2.6381

Abstract

This study examines the effect of ESG risk rating and sustainability performance on firm value in constituents that are members of the IDX ESG Leaders Index (IDXESGL) during the 2021-2023 period. A quantitative approach with purposive sampling is applied to 14 companies, resulting in 42 data observations. ESG risk ratings were measured using Sustainalytics scores, which assess a company's exposure to industry-specific material ESG risks and how well these risks are managed. Sustainability performance was assessed based on the 2021 GRI Standard disclosure index, and firm value was analyzed using Tobin's Q ratio. The multiple linear regression results show that ESG risk rating has a significant positive effect on firm value (t=3.178, p=0.003), while sustainability performance has a significant negative effect (t=-3.296, p=0.002). Collectively, the ESG risk rating and sustainability performance variables explain 47.3% (Adjusted R²=0.473) of the variation in firm value. This finding indicates that investors are more appreciative of ESG risk management, but have not fully responded positively to the implementation costs of short-term sustainability performance. This study contributes to the sustainable investment literature in Indonesia as well as strategic recommendations for companies to balance ESG practices with the dynamics of domestic capital market preferences.

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