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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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The Future of Central Bank Digital Currencies (CBDCs): Implications for Monetary Policy Suripah Suripah; Finarsih Septria; Afriani Pravitasari; Murniyati Murniyati
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.v5i1.6520

Abstract

This study investigates the implications of Central Bank Digital Currency (CBDC) implementation and fintech adoption on the effectiveness of monetary policy, emphasizing the mediating role of financial system stability and the moderating influence of public trust in central banks. The research addresses a pressing issue in the digital transformation of global finance: whether digital currencies issued by central banks can enhance policy responsiveness in increasingly cashless and decentralized economies. Using an exploratory qualitative method, this study integrates a systematic review of post 2020 academic literature and central bank reports from The Bahamas, Nigeria, and China. A conceptual framework is developed to examine causal relationships among CBDC design, fintech integration, institutional trust, and policy effectiveness. The findings reveal that CBDC impact is highly context dependent; programmable and inclusive designs, such as China’s Digital Yuan, significantly enhance monetary transmission, whereas technical and social barriers, such as in Nigeria, limit policy effectiveness. The Bahamas serves as an intermediate case where offline and identity linked digital currency supports inclusion and moderate policy gains. The analysis confirms that financial stability mediates the relationship between digital innovation and policy outcomes, while public trust either strengthens or diminishes policy reach. This research contributes to the understanding of CBDC as a policy tool by highlighting institutional, technological, and behavioral factors that determine its success. Implications suggest that policymakers must adopt a multidimensional approach that combines digital infrastructure readiness with strong governance and trust building measures.
Dynamic Risk Management Strategies: Adapting Financial Practices in the Face of Global Economic Uncertainty Wellia Novita; Gustia Harini; Devi Edriani
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.v5i1.6523

Abstract

Multinational corporations operating in high volatility industries are increasingly exposed to global economic disruptions, making financial stability a critical strategic priority. Despite the adoption of Dynamic Risk Management (DRM) strategies to address such challenges, the impact of DRM on financial performance remains insufficiently understood, especially under extreme macroeconomic uncertainty. This study aims to explore how DRM contributes to financial performance and how this relationship is moderated by Global Economic Uncertainty (GEU). Using a qualitative exploratory case study design, data were gathered through semi structured interviews with finance and risk executives from firms in the energy, manufacturing, and technology sectors, supported by analysis of internal documents and risk reports. Thematic analysis revealed that DRM practices such as real time monitoring, dynamic hedging, and predictive analytics are essential in stabilizing liquidity, profitability, and operational continuity. However, their effectiveness is contingent upon firms’ strategic adaptability and the severity of external economic shocks. The conceptual model developed positions GEU as a critical moderating variable and emphasizes the role of agile governance and scenario planning in enhancing DRM outcomes. These findings synthesize the theoretical and practical link between DRM and financial performance, suggesting that firms must go beyond technical risk tools and embed strategic agility into their risk governance frameworks. The study contributes to the literature by integrating financial resilience, adaptive capability, and external uncertainty into a unified analytical framework, offering practical insights for corporate leaders in turbulent economic environments.
Digital Orientation and Sustainable Business Performance : The Mediating Role of Digital Marketing Strategy Ni Made Intan Kusumasari; Putu Ayu Trisna Febrianty; Dhea Fitrisia; Christina Ayu Maha Dewi
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.v5i1.6584

Abstract

Digitalization of marketing is a strategy that can be implemented by wood crafts MSMEs to increase competitiveness and business entry in the current era. This study aims to examine and explain the role of digital marketing strategies in mediating the influence of digital orientation on sustainable business performance. The population of this study is wood crafts MSME business actors in Bali who have adopted digital strategies in the last three years. The number of samples used was 90 wood crafts MSME actors in Bali using the purposive sampling method. The analysis technique used was Path Analysis using SEM PLS. The results of the study showed that digital orientation had an effect on business sustainability performance, digital orientation had an effect on digital marketing strategies, and digital marketing strategies also had an effect on business sustainability performance. Digital marketing strategies can partially mediate the effect of digital orientation on sustainable business performance. Therefore, wood crafts MSMEs in Bali need to pay attention to and increase the intensity of implementing digital marketing strategies to improve business sustainability performance.
Pengaruh Fitur Iklan, Promo Dan Interaksi Dengan Pelanggan Di Platfrom Whatsapp Bussiness Dalam Meningkatkan Volume Penjualan Di Nibras House Noer Diana Fitriya; Moh Idil Ghufron
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.v5i2.6611

Abstract

This study aims to analyze the influence of advertising features, promotions, and customer interactions through the WhatsApp Business platform on increasing sales volume at Nibras House, an MSME located in Alasnyiur Village, Besuk District. This research uses a descriptive quantitative approach with a saturated sampling technique, involving 31 respondents. Data were collected through closed questionnaires and analyzed using validity and reliability tests, descriptive statistics, and multiple linear regression with the help of Jamovi software. The results show that partially, only the advertising feature has a significant effect on increasing sales volume, while promotions and customer interactions do not have a significant effect. However, simultaneously, the three variables have a significant influence, with an R² value of 0.653. Therefore, the advertising feature on WhatsApp Business is proven to be effective in supporting the marketing strategy at Nibras House.
Pengaruh Literasi Keuangan Terhadap Manajemen Keu-angan Pedagang di Pasar Tradisional Ahmad Haekal Munzir Aminuddin; Samsul Bachri; Abid Ramadhan
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.v5i2.6615

Abstract

One of the common issues encountered in traditional markets is the low level of financial literacy among traders. This condition affects the suboptimal management of business finances, as reflected in disorganized financial records, difficulties in separating business and personal funds, and a lack of preparedness in dealing with financial risks. This situation frequently occurs among traders in traditional markets, where the majority still manage their finances in a simple manner, without a proper recording system, and lack understanding of the importance of financial planning, debt management, and efficient capital allocation. This study aims to examine the influence of financial literacy on the financial management of traders in traditional markets. The research method used is quantitative with a survey approach, collecting data through questionnaires distributed to traders in the market. The sample was selected using purposive sampling technique, with a total of 66 respondents. Data analysis was conducted using descriptive statistics, validity and reliability tests, normality test, and simple linear regression, assisted by IBM SPSS 20 software. The results of the study show that financial literacy has a positive and significant effect on the financial management of traders in the market. It is expected that the findings of this research can contribute to the management of Padang Sappa Market and the local government in improving financial management among traditional market traders.
Dimensi Pengungkapan Integrated Report dalam Menentukan Biaya Modal Ekuitas dengan External Financing Needs sebagai Variabel Moderasi Filqy Nur Lailiyah; Ika Permatasari
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.v4i3.6621

Abstract

The purpose of this study is to examine the extent to which the breadth of integrated report (IR) disclosure influences the cost of equity capital, as well as the role of external financing needs (EFN) as a moderating variable. This research analyzes data from companies included in the ESG index. The findings indicate that the level of integrated reporting (IR) disclosure does not have a significant impact on the magnitude of the company’s cost of equity capital. This suggests that merely increasing the quantity of information in the report is insufficient to reduce investors’ risk perception if the quality and clarity of the information do not reflect the company’s fundamental conditions. Conversely, EFN has been proven to significantly moderate this relationship. This implies that a credible funding structure can serve as a signal of financial discipline that enhances investor confidence. This study underscores the importance of considering a company’s financial condition when assessing the effectiveness of IR as a tool for communicating information to the capital market.
Pengaruh Media Sosial Dan Manajemen Risiko Terhadap Keputusan Investasi Berdasarkan Perilaku Investor Sebagai Variabel Intervening: (Studi Kasus Pada Mahasiswa Selaku Investor dan Pengurus Galeri Investasi Bursa Efek Indonesia di Universitas Kota Bengkulu) Dinda Rahma Aprilia; Sintia Safrianti; Janusi Waliamin
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.v5i2.6625

Abstract

This study aims to determine the influence of social media and risk management on investment decisions based on investor behavior as an intervening variable. The approach used in this study is quantitative, with data collection techniques involving questionnaires obtained directly from the original source (respondents). The population of this study consists of all students as investors and managers of the Indonesia Stock Exchange Investment Gallery (GIBEI) at Bengkulu City University, totaling 115 individuals. The sample was selected using total sampling, where all investors and GIBEI managers were included as the sample. The research data was analyzed using the SmartPLS version 4 analysis tool. The results of the study indicate that the direct effect of the first hypothesis, social media, has a positive and significant effect on investment decisions; the second hypothesis, risk management, has a positive and significant effect on investment decisions; the third hypothesis, social media, has a positive and significant effect on investor behavior; the fourth hypothesis, risk management, has a significant effect on investor behavior; and the fifth hypothesis, investor behavior, has a positive and significant effect on investment decisions. The results of the indirect effect analysis indicate that the sixth hypothesis, social media, has a significant effect on investment decisions through investor behavior, and the seventh hypothesis, risk management, has a significant effect on investment decisions through investor behavior. Overall, the results of this study indicate that social media and risk management have a significant effect on investment decisions based on investor behavior as an intervening variable.
Analisis Pengaruh Pengendalian Internal, Sistem Informasi Akuntansi, Kesesuaian Kompensasi Terhadap Pencegahan Kecurangan Pada Dinas Pemberdayaan Masyarakat Desa, Kependudukan, Dan Pencatatan Sipil Provinsi Riau Erma Nuril Fajriah; Nur Fitriana
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.v5i2.6678

Abstract

The purpose of this study was to determine the Effect of Compensation Suitability, Internal Control, Accounting Information Systems on Fraud Prevention at the Riau Province Village Community Empowerment, Population, and Civil Registration Office. The research method used a qualitative descriptive method using two data, namely primary data and secondary data. Primary data was obtained from interviews with informants, documentation during internships and observations. Secondary data was obtained from previous research results and books related to the research topic. The results showed that the Compensation Suitability Factor, Internal Control, Accounting Information Systems had a significant effect on fraud prevention at the Riau Province Village Community Empowerment, Population, and Civil Registration Office. However, financial education, morality, transportation and accountability factors are challenges for the Riau Province Village Community Empowerment, Population, and Civil Registration Office in increasing public knowledge in managing village cash. In the study, the researcher had limited time in the internship activities which were carried out in only two months so that it had an impact on the research results which were less comprehensive and obtained limited information. It is hoped that further researchers can conduct comprehensive research by highlighting broader factors so that better research results can be obtained.
Implementasi Prinsip Good Corporate Governance dalam Pengelolaan Dana Desa Bagan Jawa Kecamatan Bangko di Kabupaten Rokan Hilir Mivtahul Janati Rahmi Fajri; Evi Marlina
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.v5i2.6680

Abstract

The purpose of this study was to determine whether the management of village funds in Bagan Jawa Village, Bangko District, Rokan Hilir Regency was in accordance with the principles of Good Corporate Governance. The research method used a qualitative descriptive method using two data, namely primary data and secondary data. Primary data was obtained from interviews with informants, documentation in internship activities and observations. Secondary data was obtained from the results of previous research studies related to the research topic. The results of the study showed that the management of village funds in Bagan Jawa Village was in accordance with the principles of Good Corporate Governance. In its implementation, it is still lacking with limited adequate technology and Human Resources who are lacking in managing due to several factors such as lack of other education. Researchers have limited time in research during the internship activities carried out for two months so that it has an impact on the results of the research which are less comprehensive and obtain limited information. Researchers hope that further researchers can conduct comprehensive research by raising broader factors so that the results of the research can be obtained better.
Pengaruh Addendum Formularium Rumah Sakit dan Kepatuhan Dokter dalam Penulisan Resep terhadap Efisiensi Persediaan Farmasi dengan Variabel Intervening Pengendalian Persediaan Farmasi Lidwina Cahyadinata; Agusdini Banun Saptaningsih; Johanes Johanes
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.v5i1.6721

Abstract

The efficiency of pharmaceutical inventory is aimed not only at cost reduction but also at ensuring the continuity of patient care. To achieve pharmaceutical inventory efficiency, pharmaceutical inventory control, hospital formulary addendums, and physician adherence are required. The objective of this study is to analyze the effect of hospital formulary addendums and physician adherence to formulary-based prescribing on pharmaceutical inventory efficiency, with inventory control as an intervening variable.This research is confirmatory in nature and uses a quantitative approach. The sample consists of secondary data derived from observations of patient prescriptions at BSH Hospital over a 28-month period, from January 2022 to April 2024. The F-test concluded that hospital formulary addendums, physician adherence to prescribing, and pharmaceutical inventory control simultaneously influence pharmaceutical inventory efficiency. Using SEM-PLS analysis, it was found that pharmaceutical inventory control has a significant effect on pharmaceutical inventory efficiency. Furthermore, SEM analysis via JASP (Jeffrey's Amazing Statistics Program) showed that physician adherence to formulary-based prescribing has a direct influence on pharmaceutical inventory efficiency and also an indirect influence through inventory control. In contrast, hospital formulary addendums in this study were not proven to have either a direct or indirect effect on pharmaceutical inventory efficiency through inventory control.

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