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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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CUSTOMER ENGAGEMENT DI MARKETPLACE: STUDI KASUS PADA SHOPEE LIVE DAN KEPUTUSAN PEMBELIAN ULANG Deni Marsha; Erick Karunia; Syahran Syahran; Aswan Aswan
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.v5i1.6723

Abstract

This study aims to analyze the influence of customer engagement through the Shopee Live feature on repurchase decisions. In the digital era, live commerce has emerged as a new medium for creating real-time interactions between sellers and buyers. Using a quantitative approach, data were collected through an online questionnaire distributed to 100 active Shopee users who had made purchases via Shopee Live. The analysis was conducted using multiple linear regression to examine the effects of interactivity, trust in the host/seller, and satisfaction with the live shopping experience on repurchase decisions. The results show that the three independent variables simultaneously have a significant effect on repurchase decisions, with an adjusted R² of 0.604. Partially, trust and satisfaction have significant effects, while interactivity does not. These findings imply that consumer loyalty in live streaming commerce is more strongly influenced by trust and experience than by interaction alone.
Peran Literasi Keuangan, Locus of Control, Dan Financial Technology Dalam Mendorong Inklusi Keuangan UMKM Iqram Iqram; Sahrir Sahrir; Rifqa Ayu Dasila
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.v5i2.6735

Abstract

MSMEs play an important role in the economy, supported by financial literacy, locus of control, and financial technology. This research aims to analyze the influence of financial literacy, locus of control, and financial technology on the financial inclusion of Micro, Small and Medium Enterprises (MSMEs) in Palopo City. Financial literacy reflects an individual's understanding and ability to manage finances, while locus of control describes a person's level of control over financial events that affect their life. On the other hand, the adoption of financial technology plays a role as a facilitator in increas-ing access to financial services. This research uses quantitative methods with a population of 14.870 and data collection through questionnaires distributed to 120 MSMEs in Palopo City. The research results show that financial literacy, locus of control, and financial technology have a significant influ-ence on financial inclusion. Financial literacy factors and the use of financial technology are the main drivers in increasing the accessibility of financial services, while locus of control contributes to better financial decision making. These findings provide important implications for developing strategies for empowering MSMEs through increasing financial literacy, understanding locus of control, and more optimal integration of financial technology.
Optimalisasi Pelatihan Dan Pengembangan SDM di Dunia Pendidikan: Peran Strategis Dan Tantangan Nyata Hery Irawan; Aris Muhamad Syukur; Osly Usman
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.v5i2.6757

Abstract

Training and development of human resources (HR) in education has a very important role in improving the quality of education in the globalisation and digital era. This journal aims to thoroughly examine how the optimisation of training and human resource development can be done strategically, taking into account the existing challenges. Through a qualitative approach and literature review, this study identifies the importance of competency-based training planning, technology integration in HR development, and evaluation of the impact on education quality. The results of this study show that the implementation of innovative strategies such as blended learning, multi-stakeholder collaboration, and the establishment of a culture of continuous learning, can improve the effectiveness of training. This research is expected to make theoretical and practical contributions to education human resource management in Indonesia.
Kualitas Pelayanan Terhadap Kepuasan Nasabah Di Bmt Ugt Sidogiri Cabang Kotaanyar Urip Santuso; Mufidatul Himmah
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.v5i1.6765

Abstract

This study aimsto measure the level  of customer satisfacion with the services provided by BMT UGT CABANG KOTANYAAYAR. The methode  used in study is a survey with a questionnaire distributed  to customers. The variables tested  include product quality, service,and convenience. The results of the study indicate that most costumer are satisfed with the products offred, although three are severeal areas that ne to be improved such  as speed  of service and response to customer complains. The factors that most influence customer satisfaction are product quality and customer service this study is expected to provide recommendations for companies to improve service quality and increase customer loyality 
Pengaruh Literasi Keuangan Terhadap Perilaku Fear Of Missing Out (FOMO) dalam Pengelolaan Keuangan Pribadi pada Generasi-Z di Kota Bandung Fanica Salwa Risqina; Vina Anggilia Puspita
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.v5i2.6766

Abstract

This study aims to analyze the effect of financial literacy on Fear of Missing Out (FOMO) behaviour in personal financial management among Generation-Z in Bandung City. A quantitative research method was employed using a survey approach, with data collection online through questionaires distributed to 108 Generation-Z respondents via the Google Forms platform. The data were analyzed using simple linear regression with the assistance of IBM SPSS 27 software. The results indicate that financial literacy has a positive and significant influence on Fear od Missing Out (FOMO) behaviour, as indicated by a t-value of 10.198, which exceeds the critical value of 1.982, and a significance level of 0.000 (<0.05). These findings suggest that individual’s with higher financial literacy tend to experience stronger of Fear of Missing Out (FOMO) behaviour. Therefore, financial knowledge alone is not sufficient to prevent impulsive financial behaviour. A more comprehensive approach is needed, including the practical applicaton of financial literacy in daily financial decision-making. Additionally, the development of healthy financial attitudes and the strengthening of self-control skills are essential so that individuals can face social pressures and consumerist temptations more wisely, and make financial decisions not merely based on social influence or current trends.
Analisis Tingkat Pemahaman Akuntansi Pada Mahasiswa Akuntansi Ardiansyah Ardiansyah; Sari Rusmita; 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.v5i2.6770

Abstract

This study examines the level of accounting comprehension among students in the Accounting Study Program at Universitas Tanjungpura from two different cohorts, namely 2022 and 2024. A descriptive quantitative approach was employed, with purposive sampling used to determine the sample. A total of 77 active students participated as respondents, consisting of 45 students from the 2022 cohort and 32 students from the 2024 cohort, all of whom had completed or were currently enrolled in basic accounting courses. The research instrument used was an online questionnaire with a Likert scale, covering three main indicators: understanding of basic accounting concepts, ability to prepare journals, and comprehension of financial statements. Data were analyzed using an independent t-test through SPSS version 26. The results revealed that the average comprehension score of students from the 2022 cohort was 61.80 (SD = 8.24), while the 2024 cohort scored an average of 58.19 (SD = 8.70). The t-value of 1.852 with a p-value of 0.068 indicates that the difference in scores was not statistically significant (p > 0.05). This suggests that the difference in entry year does not significantly affect the overall level of accounting comprehension. Instead, factors such as high learning motivation, the effectiveness of teaching methods, and students’ active participation during the learning process are presumed to have a greater impact. Therefore, these findings emphasize the importance of designing learning strategies that are more contextual, interactive, and aligned with the characteristics of today’s students.
Pengaruh Kepemimpinan Yang Dinamis Dalam Memajukan Organisasi Muhammadiyah Di Kabupaten Luwu Sri lestari; Samsul Bachri; Sari Ratna Dewi
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.v5i2.6817

Abstract

Leadership is able to influence employees to work with maximum quantity and quality of work to achieve organizational goals. Etymologically, Muhammadiyah comes from Arabic, from the Kata "محـمد" which is the name of the last Prophet and Messenger of Allah. Muhammad himself means "the praiseworthy". This study aims to analyze the influence of dynamic leadership on the development of Muhammadiyah in Luwu Regency, identify supporting and inhibiting factors in the application of this leadership style, and provide recommendations for strategies that can be applied to improve the effectiveness of leadership in Muhammadiyah. By understanding the influence of dynamic leadership, it is hoped that Muhammadiyah can continue to develop and contribute more to the community in Luwu Regency.This study is a quantitative research with a survey using a questionnaire aimed at the cadres of Muhammadiyah organizations in Luwu Regency.The sample population in this study was carried out using the purpose sampling technique with a sample of 80 respondents. The data analysis techniques used in this study are descriptive statistical analysis, validity and reality test, normality test and simple linear regression using the help of SPSS IBM 20.The results of this study show that dynamic leadership has a significant effect on the progress of the Muhammadiyah organization in Luwu Regency.
Pengaruh Program Orientasi, Budaya Organisasi Terhadap Kinerja Karyawan di PT Pegadaian Belopa Enjeli Enjeli; Altri Wahida; Samsinar Samsinar
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.v5i2.6818

Abstract

This study aims to investigate the influence of orientation programs, organizational culture on employee performance at PT Pegadaian Belopa. This research was conducted at PT. Belopa Pawnshop is located in Tampumia Radda, Belopa District, Luwu Regency, South Sulawesi. And the research time was carried out for approximately 2 months. This study uses a quantitative research method with an experimental research design with a population of 30 employees. The sample determination technique in this study used a saturated sampling method of 30 respondents, data collected through questionnaires and interviews with respondents. The data analysis techniques used were descriptive statistical analysis, validity and reliability tests, multiple linear regression, T test and F test using the help of IBM 29 SPSS. The results of the study show that the orientation program, organizational culture have a significant influence on employee performance. Employees who take part in the onboarding program, organizational culture have better performance compared to employees who do not participate in the program. This shows that an onboarding, organizational culture program can improve employee job satisfaction by helping them understand the company's goals and mission.
Strategi Manajemen Dalam Pengembangan Sumber Daya Manusia Melalui Pendekatan Teoritis Dan Empiris Untuk Optimalisasi Kinerja Organisasi Muhamad Arsy Trisdianto; Adianto Adianto; Resti Dewi Asturias
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.v5i2.6820

Abstract

Human Resource Development (HRD) is a crucial aspect of organizational management, playing a key role in enhancing workforce productivity and ensuring business sustainability. In an increasingly competitive world, the role of strategic management in designing effective HR policies has become more vital. This study examines how strategic management approaches can be applied in HRD to improve overall organizational performance. The research employs a mixed-method approach, combining quantitative analysis through statistical techniques with qualitative analysis via surveys and interviews. The findings indicate that the integration of data-driven approaches in HR management significantly impacts employee retention, job satisfaction, and the effectiveness of training programs. By utilizing regression analysis, correlation, and predictive modeling, organizations can optimize recruitment strategies and workforce management based on industry trends and internal needs. Moreover, the study finds that companies adopting technology-based strategies in HR management show higher adaptability to changes in the business environment. The study concludes that implementing data-driven management strategies in HRD positively contributes to workforce efficiency and the achievement of organizational goals. Recommendations include strengthening predictive-based policies, investing in structured training programs, and developing digital HR systems to enhance workforce management effectiveness.
Peran Inovasi Produk, Content Marketing, dan Product Knowledge Dalam Mmepengaruhi Keputusan Pembelian Produk Kays Golden Nest Indonesia Nurul Aisyah; Diana Puspitasari; Hertiana Ikasari; Guruh Taufan
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.v5i2.6867

Abstract

Kays Golden Nest is a beverage brand that uses swallow’s nest as the main ingredient and is now increasingly well-known among Indonesian people, especially because of its image as a health drink. The rapid development in this industry reflects the great potential for the swallow’s nest business sector, even though market competition is getting tighter. The swallow’s saliva that has hardened and is then processed into a high-value drink is the source of this product. The purpose of this study was to assess the creative strategies used by Kays Golden Nest to develop its company. This study was conducted through a qualitative descriptive approach, where data were collected through a questionnaire. The result showed that methods such as product innovation, application of product knowledge, and content marketing can significantly help business planning and increase competitiveness. These three strategies are implemented by making updates in marketing techniques and innovations that are aimed at increasing consumer engagement and loyalty.

Page 26 of 44 | Total Record : 433

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