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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 Perceived Usefulness, Perceived Ease Of Use Dan Trust Terhadap Kepuasan Pengguna Qris Bagi Pelaku Usaha Umkm Kab. Bekasi Mika Evanggelina Manurung; Prasetyo Harisandi; 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.v5i2.6392

Abstract

The purpose of this study was to determine the effect of perceived usability, perceived ease of use, and trust on Qris user satisfaction for MSMEs in Bekasi Regency. The population in this study were MSMEs in Bekasi Regency. Data collection used a questionnaire, using a Likert scale. This study took 100 respondents. The data analysis used was the validity and reliability test of the instrument, the classical assumption test, the multiple linear regression analysis test, the hypothesis test, and the coefficient of determination test. The data processing tool used Smart Pls version 4 for Windows. The results of this study indicate that perceived ease of use has an effect on user satisfaction. Perceived usefulness has no effect on user satisfaction. Trust has an effect on user satisfaction. And together perceived usefulness, perceived ease of use, and trust have an effect on user satisfaction
Pengaruh Harga, Suasana Toko dan Kualitas Pelayanan terhadap Keputusan Pembelian di Waroenk Andya Rafli Muhammad Firdaus; Misti Hirasih; Satrio Sudarso
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.v5i2.6439

Abstract

This study aims to analyze the influence of price, store atmosphere, and service quality on consumer purchasing decisions at Waroenk Andya, Sidoarjo. A quantitative approach was used, employing a Non-Probability Sampling method with a purposive sampling technique involving 96 respondents. Data were collected using a Likert-scale questionnaire and analyzed using multiple linear regression with SPSS version 25. The results indicate that all three independent variables significantly influence purchasing decisions, both partially and simultaneously. Among them, price is found to have the most dominant influence on purchasing decisions.
DAYA SAING SDM KEWIRAUSAHAAN DI ERA DIGITAL: MENGINTEGRASIKAN LITERASI DIGITAL, KREATIVITAS, DAN SOLUSI INOVATIF Dika Argiyan Syah; Fiqih Maria Rabiatul Hariroh; 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.v5i2.6448

Abstract

This research aims to analyse the influence of digital literacy, creativity, and innovative solutions on the competitiveness of human resources (HR) in entrepreneurship in the digital era. The main issue raised is the low readiness of HR in entrepreneurship to strategically utilise digital technology. The research method employs a quantitative approach, with a population and sample of 100 people using the soft modeling characteristics of SmartPLS. The analysis results indicate that digital literacy, creativity, and innovative solutions have a significant impact on the competitiveness of HR.
Pengaruh Sosial Media Marketing, Selebriti Endorse, Dan Citra Merek Terhadap Kinerja Pemasaran Umkm Di Cikarang Winda Aprila Monikawati; Windi Windi; 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.v5i2.6468

Abstract

This research analyzes the influence of Social Media Marketing, Celebrity Endorsement, and Brand Image on the Marketing Performance of SMEs in Cikarang. The method used is quantitative with a Structural Equation Modeling-Partial Least Squares (SEM-PLS) approach through the SmartPLS 3.0 application. The results of the study indicate that Social Media Marketing has a positive but not significant effect, while Celebrity Endorsement and Brand Image have a positive and significant effect on marketing performance. The implications of these findings highlight the importance of strengthening brand image and collaborating with celebrities as effective marketing strategies for SMEs.
PENGARUH LITERASI KEUANGAN DIGITAL, HERDING, DAN OVERCONFIDENCE TERHADAP KEPUTUSAN INVESTASI EMAS DIGITAL DI APLIKASI DOMPET DIGITAL DANA DALAM PERSPEKTIF BISNIS ISLAM: (Studi Pada Investor Emas Digital Generasi Z Aplikasi DANA Di Bandar Lampung) Rendi Aditya Putra; Siska Yuli Anita; Dedi Satriawan
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): 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.v5i3.6487

Abstract

This study aims to analyze the influence of digital financial literacy, herding behavior, and overconfidence on digital gold investment decisions through the DANA application, viewed from the perspective of Islamic business ethics. A quantitative approach was employed using a survey method and purposive sampling technique. The sample consisted of 100 Generation Z respondents (aged 19–25) residing in Bandar Lampung who have experience investing in digital gold via the DANA platform. Data were collected using a structured Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 software. The results show that all independent variables have a positive and significant effect on investment decisions: digital financial literacy (β = 0.375; p < 0.001), herding (β = 0.262; p = 0.009), and overconfidence (β = 0.302; p = 0.001). These findings highlight that young investors’ behavior is influenced not only by cognitive rationality but also by psychological and social dynamics. From an Islamic business perspective, investment decisions must be free from excessive speculation and carried out with fairness and transparency. Therefore, integrating digital literacy with Islamic ethical values is essential to shape investment decisions that are not only financially beneficial but also morally responsible and spiritually rewarding. Investment decisions, in this context, should be grounded in the principles of prudence, justice, and the avoidance of gharar (excessive uncertainty). Thus, it is crucial for the younger generation to enhance their financial literacy and ethical awareness to ensure their investment behavior aligns with Islamic values.
Analysis Of Capital Structure, Profitability, Liquidity, Com-pany Growth, And Firm Value Rindy Maylita Hapsari; Sjarief Hidajat
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): 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.v5i3.6490

Abstract

This study aims to examine the effect of capital structure, profitability, liquidity, and company growth on firm value in the construction service sector listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The background of this research is based on the fluctuations in firm value within the construction service industry over the past five years, which have the potential to reduce investor interest and influence market perception. The research employs a quantitative approach using purposive sampling, resulting in a sample of 7 companies out of a total population of 18. The data used are secondary data in the form of annual reports, analyzed using the Partial Least Squares (PLS) method with the assistance of Smart-PLS version 4.0 software. The findings indicate that capital structure and liquidity have a positive and significant effect on firm value, while profitability and company growth do not show a significant effect.
Good Corporate Governance dan Kinerja Finansial Bank: Studi Empiris pada Emiten Perbankan di BEI (2021–2023) Muhammad Irgi Sepri Saswandi; Syarbini Ikhsan; Rusliyawati Rusliyawati
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.v5i2.6492

Abstract

This study is intended to examine the influence of Good Corporate Governance (GCG) practices on the financial outcomes of banks listed on the IDX throughout the 2021–2023 timeframe. GCG is measured using three main indicators: the presence of an audit committee, the proportion of independent commissioners, and institutional ownership. Financial performance is proxied by Return on Equity (ROE). A quantitative approach and explanatory research method are employed, with data collected through purposive sampling from 47 banks that meet the selection criteria. Testing between variables was conducted using multiple linear regression analysis techniques. The results reveal that the proportion of independent commissioners has a significant positive impact on ROE, while institutional ownership exerts a significant negative influence. Meanwhile, the audit committee variable does not have a statistically significant effect on financial performance. These findings reinforce the relevance of agency theory in the context of corporate oversight and accountability. They also highlight the importance of ownership structure and independent supervision in enhancing the efficiency of equity capital utilization. This research provides practical implications for bank management, regulators, and stakeholders in formulating more effective GCG policies aimed at promoting sustainable financial performance in Indonesia’s banking sector.
Pengaruh Kualitas Produk, Harga, Promosi Dan Lokasi Terhadap Minat Beli Kopi Lawoek Temanggung Fika Fitria Adhistiani; Kemal Budi Mulyono
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.v5i2.6495

Abstract

This study aims to determine the effect of product quality, price, promotion, and location on consumer purchasing interest. The location used in this study is Kopi Lawoek Temanggung, located on the 2nd floor of Temanggung Indah Shop House, Jl. Kepatihan Tim., Alun-alun, Kec. Temanggung, Kabupaten Temanggung, Central Java 56212. The population in this study is Kopi Lawoek Temanggung consumers. The sampling technique used is Non-Probability Sampling, specifically Purposive Sampling. The sample size was determined using the Lemeshow formula, and this study used 100 samples. Data collection was conducted using the Likert scale. This study employed validity and reliability tests to ensure the validity of the data. This study used descriptive statistical analysis to describe data grouping and multiple regression analysis to determine the influence of each variable. The analysis tool used in this study was IBM Statistical Package for the Social Sciences (SPSS) version 25. The results of this study indicate that there is a partial and simultaneous influence of product quality, price, promotion, and location on the purchasing interest of consumers of Kopi Lawoek Temanggung. Based on the R-squared test, there are 6.2% other factors outside the scope of this study that influence consumer purchase interest. Therefore, to further refine and provide a more specific understanding, future research is encouraged to include moderating variables or intervening variables such as service quality, facilities, and brand trust. Keywords: Product Quality; Price; Promotion; Location; Purchase Interest
Analysis Of Taxation Motivation, Income Level, Tax Payment System, and Tax Sanctions On Compliance Of Land And Building Tax (PBB) Taxpayers (A Case Study In Waru District) Revi Ardiana Putri; Sjarief Hidayat
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): 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.v5i3.6514

Abstract

This study aims to analyze the influence of taxation motivation, income level, tax payment system, and tax sanctions on the compliance of Land and Building Tax (PBB) taxpayers in Waru District. Tax compliance is a critical factor in optimizing local revenue, and understanding the determinants that influence taxpayer behavior is essential for effective tax administration. The research employs a quantitative approach with data collected through questionnaires distributed to PBB taxpayers in Waru District. The data were analyzed using Smart PLS. The results of the study indicate that taxation motivation and tax sanctions have a significant positive effect on taxpayer compliance, while income level and the effectiveness of the tax payment system do not have an impact on Land and Building Tax (PBB) compliance. These findings suggest that increasing taxpayer awareness, simplifying payment procedures, and implementing consistent sanctions can enhance compliance with PBB payments. This study provides valuable insights for local governments in formulating strategies to encourage voluntary tax compliance.
Behavioral Finance in the Digital Age: How Social Media Influences Investment Decisions Idah Yuniasih; Nurul Aisyah; Rani Suryani
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.v5i1.6519

Abstract

Retail investors today are heavily influenced by platforms like Reddit, TikTok, Twitter, and YouTube, where financial decisions are increasingly shaped by viral memes, influencer opinions, and emotionally charged content rather than company fundamentals or analytical research. Events such as the GameStop short squeeze and cryptocurrency pump-and-dump schemes illustrate how online communities can coordinate mass trading behavior, often driven by hype and group sentiment. This study examines how social media fuels behavioral biases like overconfidence, confirmation bias, and herding, while also enabling emotional contagion during market uncertainty—seen clearly during the COVID-19 crash. It explores how sentiment analysis models attempt to predict market movements using language data from posts and tweets, yet often fail to distinguish between authentic sentiment and manipulated signals generated by bots or coordinated campaigns. Influencers without financial credentials regularly offer investment “tips” that go viral, drawing millions of views but little regulatory oversight. These patterns show that behavioral finance must evolve to account for real-time, crowd-based, platform-driven investor behavior. Future work should compare platform-specific features—such as Reddit’s upvote dynamics vs. TikTok’s algorithmic exposure—and assess how misinformation, social validation, and low financial literacy combine to distort market behavior at scale.

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