cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dyah Palupiningtyas
Contact Email
2025100043@widyakarya.ac.id
Phone
+6288 1299 5758
Journal Mail Official
jurnallpkd@gmail.com
Editorial Address
Perum. Bumi Pucang Gading, Jl. Watu Nganten 1 No. 1-6 Desa Batursari Kec. Mranggen, Jawa Tengah
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 25   26   27   28   29 
Analisis Sistem Pengendalian Internal, Internal Audit, Dan Kesadaran Anti-Fraud Terhadap Pencegahan Fraud Pada Pemerintah Daerah Kabupaten Sleman Salmaa Salsabiila; Zaenal Wafa
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.v5i2.6875

Abstract

This study aims to analyze whether the internal control system, internal audit, and anti-fraud awareness in the Regional Government of Sleman Regency influence fraud prevention. The population in this study includes all Civil Servants and Non-Civil Servants in Regional Apparatus Organizations within the scope of the Sleman Regency Government in 2024. The sample consists of Civil Servants and Non-Civil Servants working in the Finance Division of the Regional Apparatus Organizations within the Sleman Regency Government. The data used in this study are primary data obtained through the distribution of questionnaires directly to the respondents. A total of 100 questionnaires were distributed, but only 87 responses could be processed. The analysis involved regression testing and hypothesis testing using the t-test. The results show that the internal control system does not influence fraud prevention. Internal audit has a partial influence on fraud prevention. Anti-fraud awareness does not have a partial influence on fraud prevention within the Sleman Regency Government.
Sustainability-Oriented Practices: The Impact of Digital Transformation and Risk Management on Madura Batik MSMEs Adiati Trihastuti; Irda Agustin Kustiwi; Della Erdiana
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.v5i2.6923

Abstract

This research investigates the impact of digital business implementation and risk management on sustainability, with accounting transparency serving as a mediating variable, within the context of Madura batik MSMEs. The central question addressed is how digital business practices and risk management contribute to enhancing sustainability through the role of accounting transparency. Employing a quantitative research design, the study utilizes Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach to examine the interrelationships among variables. The findings indicate that both digital business and risk management exert a positive influence on sustainability systems, and that accounting transparency functions as an effective mediator, reinforcing these effects. The study concludes that improved accounting transparency significantly enhances sustainabilityperformance, thereby supporting the competitiveness and long-term sustainability of Madura batik MSMEs in the digital age.
Analisis Pengaruh Rotasi Audit Dan Kepatuhan Pengelolaan Daerah Terhadap Kualitas Audit Di Inspektorat Kabupaten Luwu Monalisa Monalisa; Nispa Sari; Sahrir Sahrir
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.v5i2.6938

Abstract

The change of auditors (audit rotation) and compliance in regional management are determinants that influence audit quality in the government sector. This study aims to evaluate the impact of audit rotation and the level of compliance in regional management on audit quality at the Inspectorate of Luwu Regency. This research adopts a quantitative approach by applying multiple regression analysis. Data were obtained through questionnaires distributed to 45 auditors at the Inspectorate of Luwu Regency. The findings reveal that audit rotation has a positive effect on audit quality, indicating that the change of auditors contributes to enhancing independence and objectivity in the financial audit process. Additionally, compliance with regional management also has a positive impact on audit quality, signifying that transparency and adherence to applicable regulations play a role in strengthening the effectiveness of regional financial oversight. Thus, this study concludes that audit rotation policies and compliance in regional management simultaneously contribute to improving audit quality in the government environment.
Penerapan Aplikasi Sistem Keuangan Desa (SISKEUDES) untuk Penyusunan APB Desa di Desa Karangsono Oktavie Fresiliasari
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.v5i2.6962

Abstract

This study aims to find out the application of the Village Financial System Application (SISKEUDES) is very important to improve the preparation of the Village APB financial statements. This implementation makes a significant contribution to the realization of transparent and accountable management of village fund allocation, resulting in good governance. The research was conducted in Karangsono Village, Mranggen District, Demak Regency. The method used is a qualitative method, especially using a case study approach with in-depth interviews and direct observation. Participants in this study were selected through purposive sampling techniques based on certain criteria, in this case the participants taken from the village apparatus were the Village Head, Head of Finance and Head of Planning. Furthermore, the conclusion of the research results shows that the readiness of the Karangsono Village Government in implementing the Siskeudes application is good. The benefits in the preparation of the Village APB through the Siskeudes application are very helpful in accelerating financial reporting. The Siskeudes application also helps in real time monitoring, automatic calculation and reporting very easily. So that with the Siskeudes application, the performance of the village apparatus is getting better and the results are very significant. It's just that from the implementation of Siskeudes, there are still obstacles from human resources that lack of training and age factors. But over time, Siskeudes operators can adjust the development of the Siskeudes application itself.
Pengaruh Penurunan Pajak Pertambahan Nilai (PPN) dan Gaya Hidup Terhadap Minat Pembelian Mobil Bersubsidi di Kota Yogyakarta Dewi Kusuma Wardani; Setia Fany Anggraeni Pratiwi
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.v5i2.6964

Abstract

Study seeks to analyze the effect of VAT reduction, lifestyle and social environment on the interest in buying subsidized cars in the city of Yogyakarta. This study utilizes quantitative descriptive research and collects primary data through the use of questionnaires. The study includes 140 respondents working in Yogyakarta city. Sampling methodology in this study involved snowball sampling. Data analysis is multiple regression analysis. This study provides results that the decrease in VAT has no effect on the interest in buying subsidized cars, while the lifestyle and social environment of consumers have a positive effect on the interest in buying subsidized cars
Analisis Penerapan Kepemimpinan Visioner Terhadap Performa Pegawai Pada Sekretariat Daerah Kabupaten Lamongan Puji Dariani; Suyitno Suyitno; Rudi Wibowo
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.v5i2.7029

Abstract

This study aims to analyze the influence of visionary leadership on employee performance at the Lamongan Regency Regional Secretariat. This topic is important because effective leadership in the public sector is indispensable to improve employee performance and achieve organizational goals. This study uses a qualitative descriptive approach with in-depth interviews with 8 informants working at the Regional Secretariat. The data collected was analyzed using thematic analysis techniques to explore employees' perceptions of the application of visionary leadership and its impact on their performance. The main findings of this study show that visionary leadership improves employee performance through a clear vision, empowering employees to innovate, and increasing collaboration and motivation. Although challenges such as differences in perceptions of vision remain, overall, the implementation of visionary leadership has succeeded in creating a more positive and productive work climate. This research contributes to the development of leadership theory in the context of local government and provides practical insights for policy makers in designing more effective leadership strategies. In conclusion, visionary leadership can improve organizational performance in the public sector, but further research with a larger, more diverse sample is needed to expand on these findings.
Eksplorasi Pengaruh Teknologi Kecerdasan Buatan Ter-hadap Efisiensi dan Produktivitas Pegawai di RSUD Dr. Soegiri Lamongan Eka Ainur Rohmah; Rudi Wibowo; Jennifer Farihatul Bait; Suyitno Suyitno
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.v5i2.7031

Abstract

This study aims to explore the impact of the application of artificial intelligence (AI) technology on the efficiency and productivity of employees at Dr. Soegiri Lamongan Hospital. With the development of AI technology in the healthcare sector, this research is important to understand how this technology affects the quality of work of employees as well as operational productivity in hospitals. The method used was a descriptive qualitative approach with data collection through semi-structured interviews with 10 informants consisting of medical, administrative, and managerial employees. Data analysis was carried out using thematic analysis techniques to identify key patterns and themes in the interview data. The results of the study show that the application of AI at Dr. Soegiri Lamongan Hospital increases employee productivity by speeding up administrative and medical processes, as well as allowing employees to focus more on more complex tasks. Although some employees expressed concerns about job replacement, most felt more supported and efficient with the help of this technology. These findings contribute to the literature on AI adoption in the healthcare sector, by showing that AI can improve work efficiency without compromising employee psychological well-being. The conclusion of the study is that AI has great potential to improve productivity and efficiency in hospitals, with a positive impact on employee well-being. The study suggests that hospitals provide more intensive training and managerial support in implementing this technology, and proposes further research to explore more in-depth psychological factors related to the application of AI in the healthcare sector.
Implementasi Pengelolaan Zakat, Infaq Dan Sedekah Dalam Upaya Pengentasan Kemiskinan Studi Pada: Nu Care - Lazisnu Kabupaten Cilacap Abas Rosadi
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.v5i1.7051

Abstract

This research aims to analyze the implementation of the collection and distribution of Zakat, Infaq, and Sadaqah (ZIS) funds by NU Care-LAZISNU Cilacap Regency in an effort to alleviate poverty, using the Systematic Literature Review (SLR) approach. The research method is descriptive-analytical, reviewing various literatures such as journals, reports, and related documents to identify patterns, gaps, and program effectiveness. The results showed that NU Care-LAZISNU Cilacap plays a significant role in reducing poverty through economic empowerment programs (such as business capital, MSME training, and mentoring), education (scholarships), health, and social assistance. Based on comparisons with previous research (Fauzi & Rohmah, 2023; Rizky & Kurniasih, 2022; Hidayati, 2023), this program has succeeded in increasing mustahik income by 65%, welfare index by 22%, and encouraging the independence of 70% of assisted MSMEs. However, the main challenges include the low financial literacy of the community, limited human resources of managers, and minimal awareness of zakat. These findings reinforce the theory of economic empowerment (Beik & Arsyianti, 2016) that the productive-consumptive approach is effective in sustainable poverty alleviation. Recommendations include strengthening the socialization of zakat, multi-stakeholder collaboration, and increasing the capacity of managers to optimize the program according to SDGs No Poverty and Decent Work & Economic Growth targets..
Customer relationship management dan Customer trust dalam Membangun Loyalitas Pelanggan Melalui Kepuasan Pengguna GoPay Andreas Kristian Bayu Dwi Chayono; Ana Kadarningsih
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.v5i2.7058

Abstract

This study investigates the influence of Customer Relationship Management (CRM) and Customer Trust (CT) on Customer Satisfaction and Customer Loyalty among GoPay users in Indonesia. Employing a quantitative approach with Structural Equation Modeling (SEM) using Smart PLS, data were collected from 160 respondents selected through purposive sampling. The findings reveal that CRM significantly affects Customer Satisfaction (β = 0.492; p < 0.001) and Customer Loyalty (β = 0.476; p < 0.001), while CT has a significant impact on Customer Satisfaction (β = 0.408; p < 0.001) but not on Customer Loyalty (β = 0.095; p = 0.333). Additionally, Customer Satisfaction significantly mediates the relationship between CRM and Customer Loyalty (β = 0.196; p = 0.008), and between CT and Customer Loyalty (β = 0.163; p = 0.008). These results underscore the vital role of CRM and trust in enhancing customer satisfaction, which in turn fosters loyalty. The study offers theoretical insights by confirming the mediating role of satisfaction and provides practical recommendations for digital wallet providers to improve customer retention through trust-building and personalized relationship strategies.
ANALISIS PERSEPSI MAHASISWA GENERASI Z (GEN Z) TERHADAP NIAT MELAKUKAN WHISTLEBLOWING Ulin Nuha Alfani; Fitri Mareta; Faila Suffah; Eksa Ridwansyah
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.v5i1.7060

Abstract

This study aims to analyze the perceptions of Generation Z (Gen Z) accounting students toward the intention to engage in whistleblowing. A questionnaire was used to collect the necessary information. The variables employed in this study include subjective norms, attitude toward behavior, perceived behavioral control, and reward as independent variables, while intention serves as the dependent variable. The study utilized purposive sampling for data collection, with a total of 160 samples. The respondents were accounting students from several public universities in Lampung Province, namely Lampung State Polytechnic, University of Lampung, Raden Intan State Islamic University, and Metro State Islamic Institute. The data were analyzed using Partial Least Squares (PLS). The results indicate that the variables of attitude toward behavior, perceived behavioral control, and reward have a positive influence on the intention of Generation Z accounting students to engage in whistleblowing. However, the subjective norm variable does not have a positive influence on their intention to whistleblow.

Page 27 of 44 | Total Record : 433

 25   26   27   28   29 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2026): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 1 (2025): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 4 No. 3 (2024): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 4 No. 1 (2024): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 3 (2023): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 1 (2023): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 3 (2022): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 2 (2022): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 1 (2022): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 3 (2021): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 1 (2021): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis More Issue