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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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Job Satisfaction : Peran Gaya Kepemimpinan Ananda Kharismatika; Anwar Mansyur
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.v5i2.7116

Abstract

This study examines the influence of three leadership styles on employee job satisfaction in manufacturing companies in Kendal Regency. The research focuses on spiritual leadership, servant leadership, and inclusive leadership as independent variables that potentially affect job satisfaction as the dependent variable. Using a quantitative approach with simple random sampling, data were collected from manufacturing company employees through questionnaires measured on a Likert scale. Data analysis was conducted using SPSS Statistics, including validity tests, reliability tests, coefficient of determination tests, F-tests, and hypothesis testing. The results reveal that spiritual leadership and servant leadership do not have significant positive effects on job satisfaction, while inclusive leadership demonstrates a significant positive effect on job satisfaction. The coefficient of determination indicates that the three leadership styles explain a portion of the variance in job satisfaction, while the remainder is influenced by other factors not examined in this study. These findings provide practical implications for organizational leaders in selecting and developing appropriate leadership styles to enhance employee job satisfaction in manufacturing environments.
The Effect of Accounting Digitalization on the Financial Performance of MSMEs Post-COVID-19 Pandemic Trudy Maryona Nussy; Jacomina Vonny Litamahuputty
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.v5i1.7121

Abstract

The COVID-19 pandemic has underscored the need for digital transformation, particularly among Micro, Small, and Medium Enterprises (MSMEs), which often lack financial resilience during crises. This study investigates the impact of accounting digitalization on the financial performance of MSMEs in the post pandemic recovery period. It aims to explore how digital accounting tools influence profitability, liquidity, and operational efficiency, and to examine the moderating role of digital maturity in this relationship. A qualitative case study method was employed, utilizing semi structured interviews and document analysis from selected MSMEs that had adopted digital accounting systems for at least one year. Thematic analysis revealed that digitalization led to measurable improvements in financial indicators, including increased net profit margins, better current ratios, and reduced operational costs. Moreover, enterprises with higher digital maturity experienced significantly stronger financial gains, highlighting the role of internal readiness in maximizing the benefits of digital tools. However, common challenges such as poor internet connectivity, limited technical skills, and resistance to change were also identified as barriers to successful implementation. The study concludes that accounting digitalization can serve as a strategic recovery mechanism for MSMEs, provided that adequate digital infrastructure and training support are in place. These findings contribute to the literature by empirically linking digital practices with financial outcomes in a post crisis setting and offer practical insights for policymakers and practitioners aiming to promote digital adoption among MSMEs.
Analisis Balance Scorecard Terhadap Pelaksanaan Kebijakan Kementerian Sosial di Kota Malang Muhammad Bintang Prameswara; Zuraidah Zuraidah
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.v5i2.7150

Abstract

The Ministry of Social Affairs, as a public institution, holds a strategic role in managing budgets for social welfare programs that directly impact the community. This study analyzes the performance of the Ministry’s financial reports using the Balanced Scorecard (BSC) approach, which encompasses four key perspectives: financial, customer, internal business processes, and learning and growth. The main objective of this research is to evaluate the extent to which the financial reports reflect the effectiveness and efficiency of budget management as a form of public institutional accountability. A descriptive qualitative method with a case study approach was employed, collecting data through in-depth interviews with relevant stakeholders and an analysis of published financial report documents. The data analysis was conducted interpretively through stages of theme categorization, coding, meaning interpretation, and validation using data triangulation, which were then synthesized into the Balanced Scorecard framework as a supporting evaluation tool. The findings indicate that, from the financial perspective, budget realization aligns with targets, though efficiency can still be improved. From the customer perspective, the public appreciates the social assistance but criticizes inaccuracies in recipient targeting. The internal business process perspective reveals that aid distribution functions relatively well, despite technical obstacles in the field. Meanwhile, the learning and growth perspective highlights the need to enhance human resource capacity. Overall, the Balanced Scorecard offers a comprehensive view of the Ministry’s financial performance and social policy implementation.
Pengaruh Independensi, Kompetensi, Dan Pengalaman Kerja Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi Pada Kantor Akuntan Publik Di Daerah Istimewa Yogyakarta Zuha Anha Zahrani; Ika Wulandari
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.v5i2.7157

Abstract

The bribery case involving an auditor from the West Java regional office of the Audit Board of Indonesia (BPK), who accepted a bribe to manipulate financial reports in order to obtain an unqualified opinion (WTP) in 2022, has raised concerns about the audit quality of both the audit institution and the government. This study aims to analyze the influence of independence, competence, and work experience on audit quality, with auditor ethics as a moderating variable. The study used a questionnaire as the primary data collection method and SPSS software to conduct quantitative research methods, primarily multiple linear regression and moderation regression tests. The purposive sampling technique used resulted in 65 respondents who met the criteria. The research findings indicate that independence and competence have no effect on audit quality, while work experience has a significant effect on audit quality. It is also concluded that auditor ethics does not moderate the relationship between independence and audit quality, competence and audit quality, nor the relationship between auditor experience and audit quality.
Peran Profitabilitas dalam Memediasi Hubungan Struktur Modal dengan Return Saham dan Peran Nilai Tukar dalam Memoderasi Hubungan Profitabilitas dengan Return Saham Dien Rizka Aulia; Bambang Mahmudi; Ana Susi Mulyani
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.v5i2.7161

Abstract

This study aims to examine the role of profitability in mediating the relationship between capital structure and stock returns, as well as the role of exchange rates in moderating the relationship between profitability and stock returns. This quantitative research employs a saturated sampling technique with a total of 36 companies, using data analysis methods including t-tests, step causal mediation tests, and Moderated Regression Analysis (MRA) with SPSS 27. The results show that capital structure has a negative effect on stock returns and also negatively affects profitability, while profitability has a positive effect on stock returns. Profitability is proven to mediate the relationship between capital structure and stock returns, whereas exchange rates do not moderate the relationship between profitability and stock returns. Theoretically, this research enriches the literature on the relationship between capital structure, profitability, and exchange rates with stock returns, particularly in the consumer goods industry sector. The practical implication of this study is to provide insights for companies in the consumer goods sector to focus on cost control strategies and profit efficiency improvements in order to enhance stock returns. The limitation of this study lies in its focus only on internal factors such as capital structure and profitability; therefore, further research is needed to explore additional factors to obtain a more comprehensive understanding.
Analysis Of Inhibiting Factors Of Agility Of Women's Msmes In Makassar City Karmilah Karmilah; Ahmad Farhan; Al Kausar
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.v5i1.7178

Abstract

This study aims to examine the key barriers faced by female-owned Small and Medium Enterprises (SMEs) in Makassar City, focusing on financial access, education and training opportunities, and social-cultural factors. Using factor analysis, data were collected from female entrepreneurs across various subdistricts in Makassar. The results highlight that access to financial resources, such as loans and venture capital, and participation in business networks are the most significant challenges faced by these women. Additionally, issues related to household responsibilities and limited access to quality education and training programs further hinder the agility of female-owned SMEs. The study also identifies that financial constraints, particularly high loan costs and difficulties in obtaining funding approvals, are the primary obstacles. While participation in education programs plays a moderate role, social factors like unequal household work distribution also impact business success. However, the research is limited by its focus on a single geographic area, reliance on self-reported data, and a cross-sectional design, which may not capture the full complexity of challenges faced by female entrepreneurs over time. The findings suggest that policy interventions should prioritize improving access to financial resources and business networks, enhancing educational opportunities, and addressing gender-related social barriers to support the growth of female-owned SMEs in Makassar City
Faktor Penentu Akuntabilitas Pengelolaan Dana Desa: Studi Empiris pada Desa di Kabupaten Kudus Dennyca Hendriyanto Nugroho; Febra Robiyanto; Ratna Faridotun Naim Pratama
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.v5i3.7191

Abstract

The accountability of village fund management is a crucial obligation for village governments as a form of responsibility for the use of public funds, in accordance with the mandate of Law Number 6 of 2014. This study aims to examine the influence of leadership, clarity of budget objectives, supervision, utilization of information technology, and the village financial system on the accountability of village fund management. The research employed a quantitative method with a survey approach using questionnaires. The sample consisted of 345 respondents who were village officials from 123 villages in Kudus Regency. Data analysis was carried out using multiple linear regression with SPSS version 25. The results show that leadership, clarity of budget objectives, and the use of information technology have a significant positive effect on the accountability of village fund management. In contrast, supervision and the village financial system were found to have no significant impact. These findings highlight the importance of effective leadership, clear budget targets, and the optimization of information technology in achieving accountable village fund management.
Beyond Compensation : Konstruksi Makna Kompensasi, Motivasi, dan Kepuasan Kerja dalam Konteks Budaya Asania Waruwu; Ray Octafian
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.v5i1.7250

Abstract

This study aims to explore the meanings of compensation, motivation, and job satisfaction for garment industry workers within the context of Indonesian culture, responding to the phenomenon of high job dissatisfaction despite compensation meeting the regional minimum wage standards. Using an interpretivist phenomenological approach, the research was conducted at PT Sam-Sam Jaya Garments, located in the Bawen Industrial Area, Semarang Regency, over a period of eight months. Data were collected through semi-structured in-depth interviews with 18 informants (13 women and 5 men) from various job levels, participatory observations, and organizational document analysis. Thematic analysis using the interactive model of Miles and Huberman identified three main themes: compensation as a symbol of recognition and justice, encompassing material, symbolic, and relational dimensions; layered motivation consisting of survival, actualization, and contribution; and holistic job satisfaction that integrates material, relational, developmental, contributive, and spiritual dimensions. The findings reveal a unique concept of “collective compensation” in Javanese culture, where satisfaction is not solely determined by individual achievement but also by group success. The study develops an “Integrated Cultural Work Experience” model, showing that the three constructs operate within a dynamic system that mutually reinforces each other within the framework of local cultural values. The theoretical contributions include the development of a culturally responsive concept of compensation, motivation that integrates spiritual dimensions, and job satisfaction as a holistic phenomenon. Practical implications include the need for compensation systems that emphasize transparency and collective recognition, as well as motivational programs that integrate local cultural values. This research opens opportunities for developing more culturally sensitive and contextual human resource management theories.
Adaptasi Program Kewirausahaan Usaha Mikro Kecil Menengah Dalam Mengentaskan Kemiskinan Oleh Badan Amil Zakat Nasional Kota Jambi Rafi’i Rafi’i; Sucipto Sucipto; Maryani Maryani
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.v5i1.7252

Abstract

The entrepreneurship adaptation program by BAZNAS Kota Jambi has shown its ability to adjust to field conditions, including through directives issued by the Mayor of Jambi. This study uses a descriptive qualitative method aiming to explore: the implementation of the adapted entrepreneurship program for MSMEs in alleviating poverty, the supporting factors, and how the program contributes to poverty reduction efforts. The findings indicate that BAZNAS Kota Jambi has distributed productive zakat funds through the "Jambi Kota Mandiri" program to mustahik in the form of business capital or sales goods. However, only 20% of total zakat funds are currently allocated for productive purposes, while 80% remain allocated to consumptive assistance. This is contrary to the recommendation from BAZNAS Central, which suggests that 70% of zakat funds should be used productively to support poverty alleviation. Supporting factors for successful entrepreneurship among mustahik include strong human resources, entrepreneurial soft skills, motivation, regulatory support from BAZNAS, and social capital. However, the absence of consistent monitoring and evaluation prevents assessing whether the program can sustainably transform mustahik into muzakki. Without proper follow-up, the program risks reverting to one-time consumptive assistance. Therefore, strategic improvements and oversight mechanisms are necessary to enhance the program’s effectiveness and sustainability.
Pengaruh Gaya Hidup dan Kepuasan Terhadap Loyalitas Pengguna Motor Harley Davidson di Kota Surabaya Navi Muda Priyatna
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.v5i2.7276

Abstract

This study examines the influence of lifestyle and satisfaction on user loyalty toward Harley-Davidson motorcycles in Surabaya, a metropolitan city with an active big bike rider community. The main issue addressed is how lifestyle impacts user loyalty, both directly and through the mediating role of satisfaction. The objective is to explore the causal relationships among lifestyle, satisfaction, and loyalty, and to assess satisfaction's mediating effect. A quantitative explanatory approach was employed, involving total sampling of 170 members from the Harley-Davidson Club Indonesia (HDCI) Surabaya. Data were collected via structured Likert-scale questionnaires and analyzed using multiple linear regression and the Sobel Test to assess mediation effects. The results indicate that lifestyle significantly affects both satisfaction (β=0.46) and loyalty (β=0.34), while satisfaction shows the strongest influence on loyalty (β=0.51). The Sobel Test confirms that satisfaction significantly mediates the relationship between lifestyle and loyalty. These findings suggest that user loyalty is not solely driven by product quality but also by emotional experiences, social involvement, and lifestyle symbolism associated with the Harley-Davidson brand. In conclusion, Harley-Davidson user loyalty in Surabaya is shaped by the synergy between lifestyle and perceived satisfaction. Marketing strategies that emphasize community experience and authentic lifestyle branding have proven effective in fostering long-term loyalty within this premium market segment.

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